One of the most frequent issues identified in assessment appeals is functional obsolescence.  In short, when the building you have is different from the building you should have, there is likely obsolescence. Has the use of your building changed since it was constructed?  Is your building too big? Too small?  Poorly laid out for your purpose? Do you have parts of the building that are unusable?  Is your building taller or shorter than you need?  The answers to these and other questions may indicate the presence of functional obsolescence.

Not every case of functional obsolescence looks like the picture below.  In many cases the inefficiency is easy to miss - and may very well have been!