Valuer-General Victoria and Municipal Group of Valuers. Specialist Property Guidelines for Golf Courses
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1 Valuer-General Victoria and Municipal Group of Valuers Specialist Property Guidelines for Golf Courses August 2011
2 For more information about DSE visit or contact the DSE Customer Service Centre on For information about the Municipal Group of Valuers visit Published by the Victorian Government Department of Sustainability and Environment, Melbourne, August This publication is copyright. No part may be reproduced by any process except in accordance with the provision of the Copyright Act Disclaimer: This publication may be of assistance to you but the State of Victoria and its employees do not guarantee that the publication is without flaw of any kind or is wholly appropriate for your particular purposes and therefore disclaims all liability for any error, loss or other consequence which may arise from you relying on any information in this publication.
3 Valuer-General Victoria and Municipal Group of Valuers Guidelines on Valuation Methodology for Golf Courses Introduction These guidelines are to be used when valuing golf courses for rating and taxation purposes. The guidelines need to be used in conjunction with the General Provisions for Specialist Guidelines, which refer to the general requirements, legislation and procedures relating to all statutory valuations. A golf course is an outdoor recreational facility designed for the game of golf. A standard golf course usually consists of 18 holes, with a tee and fairway. Some golf courses have nine holes and the course is played twice per round, while others may have 27 or 36 holes. Public and private golf courses often have different facilities available in addition to the actual golf course. For example, private golf courses usually have a golf club and restaurant or cafe facilities. Definition A definition of a golf course and golf driving range is included in the Victorian Planning Provisions 1 under the land use term Outdoor recreation facility. They are defined as land used for outdoor leisure, recreation or sport. 1 Victorian Planning Provisions, Clause 74, Land Use Terms Guidelines on Valuation Methodology for Golf Courses August 2011 Page 1 of 15
4 Other definitions and industry terms Fairway The area between the tee and the putting green. Green The mown area of a fairway surrounding the hole. Hazards Hazards may be of three types: (1) water hazards such as lakes and rivers, (2) man-made hazards such as bunkers and (3) natural hazards such as dense vegetation. Tee The tee is the area at the beginning of a hole from which the player s first stroke is taken. Bunker A hazard consists of a prepared area of ground from which turf or soil has been removed and replaced with sand or similar material. Driving range A limited area of land with a line of bays or stalls from which golfers can practice shots. Ancillary recreation Other recreation facilities available on site that are secondary to the golf course e.g. bowling greens, driving ranges, fitness centres, swimming pools, tennis courts etc. Gaming Land used for gambling by gaming or wagering and where there is an ability to receive a monetary reward. Club house Land used by members of a club or group, members guests, or by the public on payment of a fee for leisure, recreation or sport. It may include food and drink for consumption on the premises and gaming. Restaurant Land used to prepare and sell food and drink for consumption on the premises. It may include: a) Entertainment and dancing. b) The supply of liquor other than in association with the serving of meals, provided that tables and chairs are set out for at least 75 per cent of patrons present on the premises at any one time. It does not include the sale of packaged liquor. Function centre Land, used by arrangement to cater for private functions, on which food and drink may be served. It may include entertainment and dancing. Other improvements and facilities A golf course and clubhouse cannot exist without a substantial number of ancillary land improvements and buildings. At a minimum, a course must have a golf cart storage place and a maintenance building for the storage of equipment and supplies, such as fertilizers. Additional structures may include a repair shop, rest stations and pump houses. Source: Appraisal Institute Analysis and Valuation of Golf Courses and Country Clubs. Classifications of golf courses Municipal owned by a municipality; designed to accommodate heavy daily play throughout the year or season and to appeal to a wide variety of players. Municipal courses tend to be flat and have few rough areas where balls can be lost. Development and operating costs are typically low due to a concentrated irrigation system, easily mowed grounds, reduced landscape maintenance costs and few course obstacles. Private private courses must appeal to a wide range of golfers, but they are typically more difficult than municipal courses. A great many of these courses have a core design and most exhibit more intensive maintenance practices. Guidelines on Valuation Methodology for Golf Courses August 2011 Page 2 of 15
5 Resort Courses resort courses are the most complicated types of courses. They are designed to appeal to serious golfers and serve as a marketing tool to attract convention business to the course or residents to a related housing development. Resort courses have memorable holes, scenic beauty, a feeling of privacy or spaciousness, signature designers, lakes and a variety of hazards. Construction and maintenance costs are usually high. Daily Fee Courses Golf courses operated as profit-orientated business enterprises are referred to as daily fee courses or pay for play courses. This broad category includes courses owned and operated for and available to the general public. Daily fee courses can be very simple 9-hole or par-3 courses, or complex enterprises of 18 holes or more providing a variety of services. Types of golf courses 18-hole standard regulation golf course 9-hole golf course Executive golf course Par-3 golf courses 27-plus-hole golf courses Unlike other sports, the playing area for a golf course has no standard dimensions based on rules or regulations, except for the size of the hole that the ball must eventually enter. The number of holes and the length, width and configuration of a golf course can vary. The terms championship or tournament course are often used to describe courses. They are slight variations on the 18-hole regulation golf course, defining the quality of the course and the challenge that each presents. Often the words regulation and championship are interchanged. A regulation course might be called a championship course simply because championship tournaments are held there, without consideration of the course s length or quality. As a rule, a 9-hole golf course has nine regulation length golf holes, usually five par-4 holes, two par-5 holes and a pair of par-3 holes. These holes can be as long or short as the designer or developer wishes. In some situations the design and construction of a 9- hole golf course is preferable. Limitations such as space may preclude the construction of a regulation 18-hole course and the market may not be one that could easily support a par-3 or executive course. An executive course is shorter than a traditional regulation course. The holes are shorter than those typically found in a regulation course, but all the criteria for playability should be met. It generally consists of par-3 and par-4 holes, with a par-5 hole possible only with the constraints of the site. Because the executive golf course is shorter it requires less land than a regulation course. It is also useful in urban areas where land is expensive. The market appeal for executive courses is that executives with a limited amount of time available can play in less time than a regulation course. Novice golfers, junior golfers, seniors and occasional players, for example, may also find the shorter length easier to walk and less intimidating because even a player with a high handicap can shoot a lower score. Par-3 courses consist of all par-3 holes. An 18-hole par-3 course therefore has a 54 par total. The market appeal of a par-3 course is generally the same as an executive course, except it is particularly attractive to less dedicated and/or experienced golfers. Most par-3 courses have little appeal for strong, highly skilled golfers. Many par-3 courses also have a driving range to attract a broader market. Guidelines on Valuation Methodology for Golf Courses August 2011 Page 3 of 15
6 The major advantages of a par-3 course are substantially smaller requirements for land and lower costs associated with the smaller facility. A par-3 course is particularly useful when the site has tight boundaries or includes difficult terrain the shorter lengths and narrower fairways associated with par-3 holes make it easier to fit a in course than one with par-4 or par-5 holes. Where land is available for the design and construction of more than a regulation 18- hole golf course, additional holes and even courses can be added to the original site. A 27-hole layout has certain advantages for both golfers and course operators. Golfers benefit because an additional number of holes and variations are available. Operators benefit because the course can accommodate a larger flow of players. Economies of scale will translate into dollars generated by greens fees, food and beverages, and pro-shop sales. Operators also benefit because at off-peak times one 9- hole course can be shut down for maintenance, allowing the operator to maintain superior conditions on all three 9-hole courses. Guidelines on Valuation Methodology for Golf Courses August 2011 Page 4 of 15
7 Additional Victorian legislation and cases applicable to golf courses The following Acts are also relevant to this topic: Environmental Protection Act 1970 Flora and Fauna Guarantee Act 1988 Cultural and Recreational Land Act 1963 The Environment Protection and Biodiversity Conservation Act 1999 Retail Leases Act 2003 Court cases: The following court cases are applicable to the golf course industry. Each case has the catchwords sourced from the cited case, where available. Royal Sydney Golf Course v Federal Commission of Taxation [1955] HCA 13 Land Tax Land Golf course Golf club Facilities and amenities Use by members Unimproved value of land Valuation Regard to provisions and effect of County of Cumberland Planning Scheme Vacant land Built-up land Restrictions Land upon & which there are no buildings. The Honourable William McCulloch Gollan and another (Appeal No. 7 of 1960) v The Randwick Municipal Council (New South Wales) [1960] UKPC 32 U.V. [Unimproved Value] and I.V. [Improved Value] unencumbered fee simple difference between a public law affecting the enjoyment of land and a restriction of title fee simple thus unencumbered. 2 Road Construction Authority v City of Brighton [1986] VR 255 The case related to the acquisition of parkland (Dendy Park) from the City of Brighton by Roads Construction Authority for the use of a roadway. One of the issues related to the lack of availability of parkland in developed areas, such as the City of Brighton, and thus the inability to purchase land appropriately zoned for parkland purposes. Such councils are obliged to buy land at near-residential values when they wish to secure parkland. The history of the parkland purchases by the council shows that generally it purchased parcels that were wholly suitable for parkland purchases but had some factor that brought a reduced price as residential land. His Honour held that it was reasonable for the council in the circumstances of the City of Brighton to purchase other land but that that land should be of lesser value and perhaps not the best land that would be available within the municipality. The RCA s contention that the value of parkland is less once it is so zoned was rejected. Paradise Springs Development Pty Ltd v Chief Executive, Department of Lands [1997] QLC 363 (21 February 1997) The issue between the parties was confined to the value of that part of the subject land shown as an 18-hole championship golf course and open space (the low land ). There was no dispute about the valuation of the remaining parts of the subject land, described on that plan as high-rise residential and low-rise residential. 2 Court Decisions for Examination Study Valuers (Australian Institute of Valuers Inc, 2 nd ed, 1984) Case 70 Guidelines on Valuation Methodology for Golf Courses August 2011 Page 5 of 15
8 The dispute about the value of the low land arises from a difference of opinion about the highest and best use of that land. The appellant submitted that the highest and best use of the low land is as a golf course with the club house and ancillary facilities. The respondent submitted that the highest and best use of the low land was for residential development, with cut and fill being required to create sites suitable for realising its potential development. The Special Facilities zoning of the land allows for golf course and clubhouse, recreation centre, tennis centre, accommodation units and resort. The appeal was upheld. The following two principles were outlined in the case. First, the determining of the highest and best use of the land and assessing the value of improvements. It is also important to remember that the land to be valued has to be taken as it exists at the date of valuation and be valued in its unimproved state. That process involves assuming that any improvements on the land did not exist at the relevant valuation dates. In this case, one cannot start from the premise that the golf course works necessarily constituted improvements. It cannot be said whether those works enhanced the value of the land until the highest and best use of the land is determined. To do otherwise would be to assume the conclusion that the highest and best use of the low land was for golf course purposes. Secondly, the methods of valuation discussed were site analysis and rate per hectare analysis. As the highest and best use of the low land is for golf course purposes, it is appropriate to adopt a site analysis approach to the valuation. Other relevant material: AusGolf Victorian Golf Association Golf Australia The Australian Golf Course Superintendents Association The Victoria Golf Course Superintendents Association The Society of Australian Golf Course Architects The Society of Golf Appraisers (USA website) Guidelines on Valuation Methodology for Golf Courses August 2011 Page 6 of 15
9 Identification of properties To appropriately categorise golf courses in a municipality, refer to the Australian Valuation Property Classification Codes (AVPCC) available at Outdoor Sports Extended Areas/Cross Country [Likely some commercial application] (AVPCC 813) Outdoor Sports Extended Areas/Cross Country (AVPCC 822) Guidelines on Valuation Methodology for Golf Courses August 2011 Page 7 of 15
10 Rental questionnaire specific rental and trading requirements applicable to golf courses In addition to the general requirements for rental information, the following is a guide to the specific information required for golf courses. Land Data 1. Land Area Land area for golf course. Land area for wetlands. m 2 /ha 2. What was the previous use of the land prior to a golf course? Golf Course 1. Classification of course? m 2 /ha 2. Number of holes? 9 Holes 18 Holes 36 Holes Other 3. Total number of rounds per annum? p.a. 4. Number of members? Break-up of total rounds per annum Guest Rounds p.a. Member Rounds p.a. 5. Membership fees? 6. Average green fees ($/round)? 7. Number of golf cart rounds per annum? 8. Number of practice range rounds? 9. Description of irrigation Manual Computer controlled Moisture controlled Underground Aboveground Other 10. Description of water source Bores Dam Water shares Grey water recycling Other 11. Green and tee replacement program 12. Revenue Gross Revenue for past three financial years (Ex GST) Year $ Year $ 13. Expenses Gross Operating Costs for past three financial years (Ex GST) Year $ Year $ Year $ 14. P&L Last three years Profit & Loss Statements Year $ (please attached to rental questionnaire) 15. P&E Book Value for Plant & Equipment (please attach to rental questionnaire) 16. Are any parts of the golf course independently operated or managed/occupied by an outside party? Yes No If yes, please provide occupancy and lease details below. Guidelines on Valuation Methodology for Golf Courses August 2011 Page 8 of 15
11 Property inspection specific requirements applicable to golf courses 1. Investigate documents to be sighted: Certificate of Title including plan of area Lease Lease area plan Section 173 Agreements Site Plan Areas set aside for wetlands and/or future development Areas for other development such as hotels, housing and other recreational uses Environmental Management Plan 2. Inspect property and determine components of the property such as: Number of holes, quality and ranking Irrigation systems, water sources Plantings, type of grass and maintenance programs Club House gaming available Facilities available i.e. o Hotels/accommodation o Restaurant/take-away/cafe o Golf shop o Gymnasium/spa o Other Car parking Plant and equipment (fixed and non-fixed) Note: the grounds keeper is a key person to interview regarding the operation of the course. 3. Clarify any data if required with manager and/or owner, such as: Playing rounds (rounds per annum) with break-up of membership, green fee players etc Income for golf and non-golf components Annual operating costs Security provided Services available on site. Guidelines on Valuation Methodology for Golf Courses August 2011 Page 9 of 15
12 Methodology Site value In determining the site value, the valuer needs to ascertain: Zoning, overlays, development plans and controls and permits Section 173 Agreements Environmental Management Plan Unsuitable or sensitive areas such as wetlands or habitats for threatened species etc. Buffer land required to prevent golf balls hitting or impacting surrounding properties. Realistic alternative uses and/or rezoning potential Site improvements, if applicable, need to be taken into consideration for the purposes of assessing site value. The improvements need to be considered in accordance with the definition of improvements in the valuation of Land Act Refer to General Provisions for Specialist Guidelines. If the highest and best use of the land is not for a golf course, then it is not necessary to deduct the added value of the site improvements if they have not been reflected in the value.. In determining the value the valuer should have regard to the highest and best use in accordance with the existing zoning and planning controls. The three most common types of golf course zoning are as follows. 1. Zoning is residential, rural, green wedge, industrial etc. In determining the site value in this scenario, the analysis of sales of comparable properties of similar zoned land should be carried out. Golf courses under these zones are most likely to be purchased for future development. 2. Zoning is public use In determining the site value in this scenario, the value must be determined in accordance with the Public Use Zone (PUZ). PUZ is an appropriate zone for golf course use. The main issue with land zoned public use is the limited number of sales of similar zoned land. If the valuer has sales of PUZ land and non-public-use zoned land they are able to analyse the affect of PUZ from an alternative underlying zone. This does require the valuer to make a determination of what the alternative zoning would be. 3. Zoning is special use In determining the site value in this scenario, the value must be determined in accordance with the Special Use Zone (SUZ). SUZ usually specifies the specific purpose for which the property is zoned. If the purpose specified is the existing use, i.e. golf course, then the viability of the land as a golf course needs to be determined. If the land is not considered viable as a golf course then the same issues outlined for PUZ need to be determined. That is, what is the most appropriate alternative zoning and what affect does the SUZ have on the land. If the land is considered to be a viable golf course then sales of land with a similar zoning are the best indication of land value. Guidelines on Valuation Methodology for Golf Courses August 2011 Page 10 of 15
13 Capital improved value There are two approaches: direct comparison capitalisation of income. The primary approach is direct comparison. Use of the capitalisation approach may be more appropriate when the information and evidence required to undertake the approach is available. For both approaches the following need to be taken into consideration. Design and siting of course. Availability of water and water sources on a continual basis (refer to Specialist Property Guidelines for Irrigation for further information on water shares). Irrigation systems: o o o manual or computer operated above-ground or underground moisture controlled. Water Sources bores, dams, recycled water, water shares etc. Drainage and water management. Maintenance and turf management strategies, type of grasses and whether or not the grass is drought tolerant. Greens keeper program as greens and tees have a life cycle of approximately 20 years and therefore replacement programs can involve significant expenditure. Maintenance of ancillary planting: o o quality of surrounding plantations park-like grounds can be high-maintenance and therefore costly. The annual operating costs for a golf course. Note that new courses during the growing and/or maturing stage can incur considerably higher maintenance costs in the first three years of operation than more established courses. Trimming of trees in order for golf balls to be quickly retrieved impacts on the number of rounds per annum and thus the potential income from a course. Course flow is very important because it impacts on the number of rounds played. Factors that impact on course flow are climate conditions, ability to quickly retrieve balls etc. As a guide 30,000 40,000 rounds per annum is considered low volume; 40,000 60,000 rounds per annum is considered high volume. Climate conditions may also impact on round numbers. Club rooms can include gaming/pokies that can impact positively on the income stream, providing appropriate licences are held (refer to Specialist Property Guidelines for Hotels and Motels). Conference facilities need to be treated with caution as the number and quality of competing conference facilities in the surrounding area will impact on the viability (income/rental) of the conference facility. Direct comparison The choice of the unit of comparison used in this approach is fundamentally important. The most common mistake is the choice of unit of comparison. Units of comparison for other property types such as rates per m 2 or rates per ha are much easier to identify; however, they are not particularly effective for golf courses. This is usually because golf the value of the land and building components hinge on the performance of the club. Guidelines on Valuation Methodology for Golf Courses August 2011 Page 11 of 15
14 Attempts to analyse golf courses on a dollar-per-hole basis can also be misleading. The reason that an analysis per hole is inappropriate is because the earning capacity of the course can vary significantly depending on the number of holes; however, the fixed costs relating to maintenance and running of the course are fairly similar. For example, the CIVs of a 36-hole golf course and an 18-hole golf course may be similar yet the land area and number of holes are very different. The most reliable units of comparison are based on income: market-extracted overall rates, gross income and net income, greens fee, and membership dues. The direct comparison approach involves the following:. Identifying the key items of the subject property: o classification of golf course (municipal, private, daily fee etc.) refer to the definitions section; o type of golf course (9-hole, executive, par-3 etc.) refer to the definitions section; o resort or suburban location; o quality and quantum of improvements; o recreational facilities (broadly classified as high-end, middle or base level); o earning capacity of facilities; o number of holes; and o quality of the actual course in terms of irrigation, physical attributes, ease of maintenance (ability to have lawn mowers drive on and off etc.). Researching the market for sale transactions. Verifying the information. Selecting relevant units of comparison. Comparing sales with the subject property. Making appropriate adjustments to the subject property based on sales evidence. Sales should be categorised if possible into the following groups. Course classification (private/public/daily fee) Course type (9-hole, executive, par-3 etc.) Climatic region (type of climate will impact courses use) Facilities Number of holes and rounds of golf per annum (the number of score cards sold per day can give a rough indication of the number of rounds played). The Ausgolf website has details on golf courses Australia-wide and is a good source of data to make appropriate comparisons. Capitalisation approach The capitalisation of net income approach is appropriate as it reflects the buyers and sellers expectations based on the income earning capacity and it is forms the basis of most transaction. The capitalisation of net income approach can be adopted if accurate information relating to income and expenditure is provided. Rental evidence would also need to be analysed to determine the percentage of rental to EBIT. Alternatively, the capitalisation of net rent on a gross basis and/or rent attributed to each component can be adopted and then capitalised..example of both approaches are provided. Guidelines on Valuation Methodology for Golf Courses August 2011 Page 12 of 15
15 The information in the following examples are not indicative of any market information; the income, rents and rates are for example purposes only. Capitalisation of Net Income Gross Income Income p.a Green fees $45 per $ 2,250,000 round) Golf cart rentals $ 450,000 Practice range fees $ 125,000 Food and beverage trading profit $ 550,000 Pro-shop trading profit $ 260,000 Other revenue $ 30,000 $ 3,665,000 Expenses Golf course Golf course maintenance $ 650,000 Golf cart maintenance $ 60,000 Driving range $ 30,000 Food and beverages Food and beverages expenses $ 175,000 Club house Pro-shop expenses $160,000 Fixed and Variable Management fees $60,000 Marketing and promotion $40,000 Administrative & general $ 300,000 Professionals fees (consultants) $15,000 Repairs and maintenance $40,000 Insurance $15,000 Taxes $40,000 Reserves for replacement $ 60,000 $ 1,645,000 Earnings Before Income Tax $ 2,020,000 (EBIT) Assessed rental $ 808,000 (say 40 per cent of net profit) Plus council rates $ 17,000 EAV $ 825,000 Capitalisation rate 10% CIV $ 8,080,000 CIV (Rounded) $ 8,000,000 Capitalisation of Rent The capitalisation approach is based on either market rents derived from the gross income (turnover) or market rents of the various components (facilities) provided at the golf course. While evidence of market rents may again be scarce, market evidence on a component bases, such as restaurants, cafes, conference facilities etc. in the surrounding area is usually available. Percentage of turnover (rent ratio) to apply for net rent needs to be based on market levels. Guidelines on Valuation Methodology for Golf Courses August 2011 Page 13 of 15
16 An example of the break-up of components to apply a market rent is as follows: Component Quantity Trade per annum (Gross Income) Rent ratio Net rent p.a. Golf course fees 80,000 $3,600, % $ 540,000 Golf course net rent $ 540,000 Restaurant/cafe 50 seats $ 50,000 Pro-shop 150m 2 $ 30,000 Conference Facility 500m 2 $ 125,000 Total gross rent $ 745,000 Less land tax* $ 20,000 Total net rent $ 725,000 Plus council rates $ 15,000 EAV $ 740,000 Capitalisation rate 10% CIV $ 7,250,000 CIV (Rounded) $ 7,250,000 * Subject to the Retail Leases Act 2003 Membership courses For some golf courses that are membership-based and leased, the passing rent can be capitalisation at a market yield (provided it is representative of the market). Alternatively, the.methods outlined above can be adopted. Sales analysis Because sales for golf courses are limited, sales interstate should also be considered. For any sales that occurred, it is essential for the valuer to discuss the sale with the relevant agent. The valuer needs to establish if there is a leasehold component of the sale and if so the details of the lease and area pertaining to the lease. Guidelines on Valuation Methodology for Golf Courses August 2011 Page 14 of 15
17 Industry information Useful industry information can be found on the websites listed under Other relevant information. The Society of Australian Golf Course Architects has published a document on how golf courses can benefit the environment on its website, Guidelines on Valuation Methodology for Golf Courses August 2011 Page 15 of 15
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