I am sure the answer is no but I have to ask. I am looking to purchase a triplex with a large commercial space, it has an overhead door and concrete floors. Great for a plumber, electrician, etc to have a shop. Anyway, my offer is subject to the property appraising for the purchase price so I'm good there. My concern is taxes, the taxes on commercial property in my county are ridiculous. It is currently assesed at 74,000 which is what it was purchased for in 2006. It was assessed at 60,000 at that time but in 2008, which was the soonest that it could be raised, it was then reassesed at 70,000 and has gone up each year. After some negotiation, we are currently at 95,000. My concern is that when I buy it, in two years I will be paying taxes on 95000, so I wonder if I can pay money outside of closing? I guess I already know the answer and the seller would have to be willing to sign a DOV which would not be accurate and that is certainly a legal issue but I am hoping for a loophole. I am in Iowa.