Appraisals

Lending · Litigation · Advisory

FIRREA-compliant reports for financing, acquisition, litigation, estate, and internal decisions tailored to the intended use.

• Financing & collateral appraisals
• Acquisition & disposition
• Tax appeal & retrospective
• Leasehold & partial interest

Consulting

Advisory

Strategic market analysis beyond a point-in-time value for development, investment, and complex property decisions.

• Highest & best use analysis
• Market rent & lease analysis
• Disposition strategy advisory
• Investment & acquisition analysis

Estate Planning

Estate & Tax

IRS-defensible valuations for estate and gift tax filings credentialed and documented to withstand audit scrutiny.

• Estate tax (IRS Form 706)
• Gift tax (IRS Form 709 & 8283)
• Step-up in basis & DLOC/DLOM
• Trust administration & distribution

Evaluations

Lending

A cost-effective, compliant alternative to full appraisals for financial institutions managing lower-risk transactions.

• Loan renewals & modifications
• Portfolio monitoring & credit risk
• Post-acquisition annual updates
• Interagency Guidelines compliant

Financial Reporting

Financial Reporting

Accurate fair value reporting for audit compliance from investment property valuations to purchase price allocations.

• ASC 805 purchase price allocation
• ASC 820 fair value reporting
• Impairment testing
• REIT net asset value (NAV)

Fractional Interest

Advisory · Estate & Tax

Precise valuation of partial ownership stakes accounting for marketability, control, and co-ownership complexity.

• Minority & undivided interest
• Tenancy in common (TIC)
• DLOC & DLOM discount analysis
• Partnership interest valuation

Litigation Support & Expert Testimony

Litigation

Credible, defensible opinions for legal disputes delivered by credentialed appraisers experienced in court and arbitration.

• Divorce & partnership dissolution
• Eminent domain & condemnation
• Bankruptcy & receivership
• Expert witness & rebuttal reports

Property Tax

Litigation · Advisory

Assessment appeal support backed by credentialed appraisal for owners seeking reductions and agencies defending assessments.

• Assessment review & appeal filing
• Retrospective & date-specific values
• Board of review testimony
• Multi-parcel portfolio analysis

Right of Way

Litigation

Before/after analysis for infrastructure and utility projects from highway corridors to pipeline and powerline easements.

• Partial take & remainder damages
• Easement & access rights valuation
• Temporary construction easements
• Pipeline & powerline corridors