Research Methods APPRAISAL BASICS
|
|
|
- Derek Brendan Higgins
- 5 years ago
- Views:
Transcription
1 APPRAISAL BASICS WHY? WHAT? HOW? WHERE? Why am I doing this appraisal? (purpose) What value am I using? (RRV, FMV, etc.) How will I find my values? (approach) Where will I find my comps? (market)
2 Insurance Inventory Damage Loss WHY? IRS Estate with spouse Estate without spouse Charitable contribution Gift tax Tax Loss
3 WHY? Equitable Distribution Divorce Business Dissolution Estate planning Banking Collateral Loan Liquidation (orderly/non-forced) Liquidation (disorderly/forced) Net Worth
4 Resale Resale Courtroom Expert Can be hired for any reason (insurance, IRS, divorce) Verbal Appraisal Need to establish reason Stay away or follow USPAP rule 8-4 WHY?
5 REVIEW VALUES Retail Replacement Value Auction Replacement Value Retail Value Market Value Fair Market Value Marketable Cash Value Liquidation Value (orderly) Liquidation Value (disorderly) Salvage Value Research Methods WHAT (VALUE)?
6 Insurance Inventory RRV/arv Damage RRV/RV Loss RRV IRS Estate with spouse FMV Estate without spouse FMV Charitable contribution FMV Gift tax FMV Tax Loss - FMV Research Methods WHAT (VALUE)?
7 WHAT (VALUE)? Equitable Distribution Divorce MCV (usually) Business Dissolution MCV (usually) Estate planning MCV (usually) Banking Collateral Loan MCV (usually) Liquidation (orderly/non-forced) - LV (non-forced; MCV) Lquidation (disorderly/forced) LV (forced; SV) Net Worth (RV)
8 WHAT (VALUE)? Resale Resale MCV (usually, but could be LV if time is a factor) Courtroom Expert Follow attorney s instructions (Can be any value) Important that you have a clear definition Verbal Appraisal Important that you have a clear understanding Do not mislead Stay away or follow USPAP rule 8-4
9 Retail Replacement Value Components of this concept: Actual cash or equivalent goods If goods, replacement quality subject to approval Immediacy, within reason Anticipated costs Commissions Sales tax Framing, conservation, shipping, etc. Relevant market (Retail, if necessary) Highest and best use
10 Fair Market Value Components of this concept: Price Willing buyer and willing seller Neither party being forced into sale Both parties knowledgeable of ALL facts at hand Reason for sale Date of sale/advertised sale Provenance Authenticity Condition (inspection) Being sold in an appropriate market Location Type Research Methods
11 Three Approaches to Value In every appraisal report, an appraiser must: Acknowledge the 3 approaches State the approach(es) used State why they did not use the other approach(es) Three Approaches Cost Income Market Sales/Market Data/Market Comparisons HOW?
12 Insurance MARKET COMPS (98%) Cost (1.5%) Income (.5%) IRS Estate with spouse MARKET COMPS Estate without spouse MARKET COMPS Charitable contribution MARKET COMPS/cost Gift tax MARKET COMPS Tax Loss MARKET COMPS/COST HOW?
13 Equitable Distribution Divorce Market comps Business Dissolution Market comps Estate planning Market comps (income may apply in all, but a BV specialist should do it) Banking Collateral Loan Market comps Liquidation (orderly/non-forced) Market comps Liquidation (disorderly/forced) Market comps Net Worth Market comps HOW?
14 HOW? Resale Resale Market comps Courtroom Expert Follow attorney s instructions (Can be any or all approaches) Important that you have a clear understanding of the assignment Verbal Appraisal Important that you have a clear understanding of the assignment Usually Market comps, but could be any Do not mislead Stay away or follow USPAP rule 8-4
15 WHERE? WHERE SHOULD YOU LOOK FOR YOUR COMPS? Retail Galleries Art Fairs Department Stores Specialty Stores Auctions High end (Christie s, Sotheby s) Mid range (Doyle, Skinner s, Bonham s, Freemans) Regional (Stair, New Orleans, Hindman s) Specialized (Leland s, Spectrum) Internet
16 WHERE? WHERE SHOULD YOU LOOK FOR YOUR COMPS? Internet Galleries Coops (1stDibs, Trocadero) Ebay Databases Secondary Sales Auctions Thrift shops Consignment stores
17 Databases Auction sites ArtNet AskArt ArtFact Artprice P4a Artinfo Gordons Blue Book of Pianos Research Methods WHERE? WHERE SHOULD YOU LOOK FOR YOUR COMPS? Antiqueclockspriceguide.com Bibliofind Wine-searcher
Mark Prendergast Director of Trusts & Estates
Mark Prendergast Director of Trusts & Estates San Antonio Estate Planners Council December 20 th, 2011 Dallas Headquarters $800 Million in last 12 months Founded 1976 3 rd Largest Auction House in the
Hypothetical Condition. USPAP defines an Extraordinary Assumption as:
- 40 - Chapter 1: Appraisal Terminology USPAP defines an Extraordinary Assumption as: EXTRAORDINARY ASSUMPTION: an assumption, directly related to a specific assignment, as of the effective date of the
INSURANCE VALUATIONS
INSURANCE VALUATIONS Insurance valuations reflect the cost of replacement after loss or damage. Pall Mall Art Advisors reviews valuations annually so that replacement costs reflect changing market value.
The statements on these two pages are certified by the appraiser and her firm to be true to the best of their knowledge and belief.
DONEE S NAME, LOCATION ARTIST S NAME SCULPTURE PAGE 1 OF 21 APPRAISER S CERTIFICATION Abigail Hartmann Associates is a registered firm of appraisers qualified to appraise personal property including fine
Donations of Personal Property
Donations of Personal Property BENEFITS FOR ALL SANDRA TROPPER, FASA ACCREDITED SR. APPRAISER, FINE ART Personal Property Donations Presented to the National Capital Gift Planning Council Sandra Tropper,
Chapter 6: Auto and RV Dealership Asset Valuation (Equipment)
Chapter 6: Auto and RV Dealership Asset Valuation (Equipment) Knowing how much the dealership s furniture, fixtures and equipment are worth will determine the amount of goodwill that is being paid as part
APPRAISING ART - APPRAISAL FORMAT P. 1 APPRAISING ART
APPRAISING ART - APPRAISAL FORMAT P. 1 Introduction to the Appraisal of Fine Art Appraisal Studies Program New York University SPRING 2005 Instructor: Gayle M. Skluzacek, AAA I. Types of appraisals A.
APPRAISAL TERMS AND DEFINITIONS
APPRAISAL TERMS AND DEFINITIONS ACTUAL CASH VALUE (ACV): This term refers to Market Value and is generally synonymous with payment restricted to cash. Some insurance policies also define ACV as the replacement
THE APPRAISAL PROCESS APRIL 2014 KANSAS CITY
THE APPRAISAL PROCESS APRIL 2014 KANSAS CITY INTRODUCTION MEMBERSHIP OR EDUCATION QUESTIONS: CALL 312.981.6778 OUR AUDIENCE Professionals who rely on appraisals and accurate value information Community
PROPERTY APPRAISAL PROCEDURES. Budget, Finance & Audit Committee March 3, 2014
PROPERTY APPRAISAL PROCEDURES Budget, Finance & Audit Committee March 3, 2014 Purpose Provide overview of: City s procedures and requirements for real property appraisals Difference between City s appraisal
Appraisal Analysis. Presented by R. Lee Robinette, ASA
Appraisal Analysis Presented by R. Lee Robinette, ASA OR Use of Material This and all accompanying slides contain materials which are the property of the Investment Recovery Association, 638 West 39th
Special Purpose Properties. Special Valuation Considerations
Special Purpose Properties Special Valuation Considerations 2017 Case Study in Ottawa: New Automobile Dealership Many brand-specific specialties Cost: $4,000,000 (including land and a developer fee) Sales
THE ART OF BUSINESS VALUATION
BUSINESS VALUATIONS GROWING THE ART OF BUSINESS VALUATION Douglas A. Michel, CPA/ABV, CVA & Alex E. Kummer, CPA, CVA, Clark Schaefer Hackett THE VALUE OF YOUR BUSINESS Steve Lumley, LGI CFO BUY SELL AGREEMENTS
Business Valuations in the Planned Giving Context
Business Valuations in the Planned Giving Context 38 th Annual Minnesota Planned Giving Conference November 4, 2014 Presented by: Richard C. Berning, CPA/ABV/CFF, CBA, CVA, ABAR, CMA Copyright 2014: Berning
Sales Associate Course
Sales Associate Course Chapter Sixteen Appraisal 1 2 Appraiser Specific amount Impartial (non biased) Defendable Estimate (Opinion) of value Fee based on time and difficulty Must follow Uniform Standards
Valuation Issues and Divorce
Lori Wilhelmy, ASA 513.813.4134 LWilhelmy@ComStockAdvisors.com Valuation Issues and Divorce The valuation of a closely held business for divorce purposes is based on valuation theory, state statute and
ARTful Planning STEP May 28, Moderated by
ARTful Planning STEP May 28, 2014 Elizabeth von Habsburg Tash Perrin Frank Lord Winston Art Group Christie s Herrick, Feinstein LLP Moderated by David Stutzman Seward & Kissel LLP Elizabeth von Habsburg
Typical Valuation Approaches and How to Deal With Them
Typical Valuation Approaches and How to Deal With Them January, 2018 Anthony F. DellaPelle, Esq., CRE Shareholder, McKirdy, Riskin, Olson & DellaPelle, P.C. Morristown, New Jersey Christian F. Torgrimson,
CENTER FOR COMMUNITY SERVICES. Title: Management of WAP/CSBG Property Directive #: CW Effective: September 4, 2014
CENTER FOR COMMUNITY SERVICES Department of Community & Economic Development Title: Management of WAP/CSBG Property Directive #: CW2014-02 Effective: September 4, 2014 To: Weatherization and CSBG Subgrantees
Broker. Basic Business Appraisal. Chapter 9. Copyright Gold Coast Schools 1
Broker Chapter 9 Basic Business Appraisal 1 Learning Objectives Describe the characteristics of the legal entities a business appraiser may encounter List at least 5 reasons for a business appraisal List
Market Value What Does It Really Mean?
Market Value What Does It Really Mean? K. Erik Friess, Esq. Allen Matkins Philip D. Kopp, Esq. Newmeyer & Dillion, LLP Moderator Michael V. Sanders, MAI, SRA Coastline Realty Advisors 50 th Annual Litigation
5 COMMON MISTAKES SELLERS MAKE and how to HELP sellers avoid them.
5 COMMON MISTAKES SELLERS MAKE and how to HELP sellers avoid them. Facilitator: Gary Johnson gary@gapsolutions.biz What are the 5 common MISTAKES sellers make The 5 Common MISTAKES Sellers Make 1. OVERPRICING
AMERICAN SOCIETY OF APPRAISERS. Real Property. Guide to Professional Accreditation
AMERICAN SOCIETY OF APPRAISERS Real Property Guide to Professional Accreditation TABLE OF CONTENTS ASA s Advancement Process...2 Real Property (RP) Guidelines... 3 Section 1: AM Designation for State Certified
USPAP Q&A USPAP Q&A Issue Date: December 19, 2017
USPAP Q&A 2018-19 USPAP Q&A Issue Date: December 19, 2017 The Appraisal Standards Board (ASB) of The Appraisal Foundation develops, interprets, and amends the Uniform Standards of Professional Appraisal
Hidden Treasures Antiques & Fine Arts - Terms and Conditions of Sale
Hidden Treasures Antiques & Fine Arts - Terms and Conditions of Sale CONDITIONS OF SALE: 1. BINDING TERMS The catalogue and auction offered through Invaluable Live located at www.invaluable.com, the catalogue
What is Fair Market Value in the Timber Industry?
What is Fair Market Value in the Timber Industry? Roger Lord Principal Mason, Bruce & Girard www.masonbruce.com Presented at 2014 OSCPA Forest Products Conference June 27, 2014 Eugene, Oregon Natural Natural
Please find attached a brief overview of our services and an informative review of Chase Group s SBA-compliant business valuation services.
THE CHASE GROUP - Business Brokers Mergers, Acquisitions, Financing & Valuation Services 41185 Golden Gate Circle, Suite 202 Murrieta, CA 92562 951.541.0414 tel 951.303.8157 fax www.chasegroup.us 2012
1972 Volkswagen Beetle 2-Door Convertible. Appraised for Bourne s Auto Center. December 30, 2017
1972 Volkswagen Beetle 2-Door Convertible Appraised for Bourne s Auto Center December 30, 2017 Auto Appraisal Group Inc. Headquarters: 800-848-2886 Fax: 888-575-9319 Page 1 of 7 AUTO APPRAISAL GROUP INC.
Business Valuation More Art Than Science
Business Valuation More Art Than Science One of the more difficult aspects of business planning is business valuation. It is also one of the more important aspects. While owners of closely held businesses
MCLENNAN COUNTY APPRAISAL DISTRICT PROPERTY VALUATION WORKSHOP
MCLENNAN COUNTY APPRAISAL DISTRICT PROPERTY VALUATION WORKSHOP WORKSHOP OBJECTIVES To understand: Property Tax System The valuation process What is Market Value Market Trends Time frame for protesting
ART AUCTIONS. Jonathan Illari, Esq. General Counsel, Americas Phillips Auctioneers LLC. December 6, #ArtLaw
ART AUCTIONS Jonathan Illari, Esq. General Counsel, Americas Phillips Auctioneers LLC December 6, 2017 About the Art World Trends Collecting areas Primary versus Secondary Market Auction Law Auctioneer
Real Estate Appraisal / Finance 322 Spring, 2011
Instructor: Office: / Spring, 2011 Rich Hall Finance Dept. / 134 Rehn Hall 6:30 PM - 7:00 PM Tuesday or any time by appointment. Rehn Hall Room 134 (Finance Office) 453-2459 email: hallr@siu.edu / 529-5500
AMERICAN SOCIETY OF APPRAISERS. Real Property. Guide to Professional Accreditation
AMERICAN SOCIETY OF APPRAISERS Real Property Guide to Professional Accreditation TABLE OF CONTENTS ASA s Advancement Process... 2 Real Property (RP) Guidelines... 3 Professional Education Equivalency Certification
Appraisers and Assessors of Real Estate
http://www.bls.gov/oco/ocos300.htm Appraisers and Assessors of Real Estate * Nature of the Work * Training, Other Qualifications, and Advancement * Employment * Job Outlook * Projections Data * Earnings
12/31/2013. The Retained Life Estate An Underutilized Gift. The Retained Life Estate An Underutilized Gift. 1. Real estate gift trends
The Retained Life Estate An Underutilized Gift Planned Giving Group of New England Boston, MA January 8, 2014 Dennis P. Bidwell dbidwell@bidwelladvisors.com (413) 584-2732 www.bidwelladvisors.com 1 The
Personal vs. Enterprise Goodwill: Where Are We and How Do I Deal With It? By: Gary R. Trugman CPA/ABV, MCBA, ASA, MVS
Personal vs. Enterprise Goodwill: Where Are We and How Do I Deal With It? By: Gary R. Trugman CPA/ABV, MCBA, ASA, MVS Speaker Biography Gary R. Trugman is the President of Trugman Valuation Associates,
DALLAS CENTRAL APPRAISAL DISTRICT DCAD VALUATION PROCESSES
DALLAS CENTRAL APPRAISAL DISTRICT DCAD VALUATION PROCESSES DALLAS CENTRAL APPRAISAL DISTRICT DCAD DCAD appraisers appraise a large universe of properties by developing appraisal models DCAD appraisers
Machinery and Technical Specialties
AMERICAN SOCIETY OF APPRAISERS Machinery and Technical Specialties Guide to Professional Accreditation TABLE OF CONTENTS ASA s Advancement Process... 2 Machinery and Technical Specialties (MTS) Guidelines...
Conceptualizing Fair Market Value in Compensation Arrangements
Conceptualizing Fair Market Value in Compensation Arrangements Health Care Compliance Association Physician Practice Compliance Conference San Francisco, California September 9, 2005 Gregory D. Anderson,
ASA s 7 th Annual Equipment Valuation Conference. Cost Approach and Sales Comparison Approach: A Closer Look at Depreciation
ASA s 7 th Annual Equipment Valuation Conference Cost Approach and Sales Comparison Approach: A Closer Look at Depreciation Background Information Rick Wilichowski Managing Director, Machinery & Equipment
MODULE 7-A: APPRAISALS, BPOS AND USPAP
MODULE 7-A: APPRAISALS, BPOS AND USPAP LEARNING OBJECTIVES One of the most challenging aspects of the real estate business is the development of prices or values of the rights to real estate. Buyers and
CALIFORNIA POLYTECHNIC STATE UNIVERSITY SAN LUIS OBISPO GIFT-IN-KIND ( GIK ) ACCEPTANCE PROCEDURES
CALIFORNIA POLYTECHNIC STATE UNIVERSITY SAN LUIS OBISPO GIFT-IN-KIND ( GIK ) ACCEPTANCE PROCEDURES DEFINITIONS Accounting Standards are financial accounting rules that regulate the manner in which GIK
Broker. Sales Comparison, Cost Depreciation and Income Approaches. Chapter 7. Copyright Gold Coast Schools 1
Broker Chapter 7 Sales Comparison, Cost Depreciation and Income Approaches 1 Learning Objectives Describe the assumptions underlying the sales comparison approach Calculate the various adjustments necessary
Save Money by Selling Your House without an Agent
Save Money by Selling Your House without an Agent Jesse D. Johnston My goal is to empower buyers and sellers with the guidance, training, financial and market information they need to make confident decisions,
Presentation to The New England Graduate Accounting Studies Conference June 18, 2014 Roger Winsby, President Axiom Valuation Solutions
Current Developments in Business Valuation Presentation to The New England Graduate Accounting Studies Conference June 18, 2014 Roger Winsby, President Axiom Valuation Solutions Roger M. Winsby President
Change of Ownership/ Application for Transfer Form
Change of Ownership/ Application for Transfer Form THIS CHANGE OF OWNERSHIP/APPLICATION FOR TRANSFER FORM may be used to transfer shares of common stock ( Shares ) of Resource Real Estate Opportunity REIT
Installment Sales. Installment Method under Section 453 Allows for a gain on sale as well as the accompanying tax liability to be deferred
1 Installment Sales 2 Ordinarily recognize gain or loss when property is sold under section 1001 Amount realized less adjusted basis Typically, the entire amount of the sale or exchange will be recognized
AVA. Accredited Valuation Analyst - AVA Exam.
NACVA AVA Accredited Valuation Analyst - AVA Exam TYPE: DEMO http://www.examskey.com/ava.html Examskey NACVA AVA exam demo product is here for you to test the quality of the product. This NACVA AVA demo
[Code of Federal Regulations] [Title 12, Volume 5] [Revised as of January 1, 2004] From the U.S. Government Printing Office via GPO Access
![[Code of Federal Regulations] [Title 12, Volume 5] [Revised as of January 1, 2004] From the U.S. Government Printing Office via GPO Access](/thumbs/80/82487200.jpg "[Code of Federal Regulations] [Title 12, Volume 5] [Revised as of January 1, 2004] From the U.S. Government Printing Office via GPO Access")
[Code of Federal Regulations] [Title 12, Volume 5] [Revised as of January 1, 2004] From the U.S. Government Printing Office via GPO Access TITLE 12--BANKS AND BANKING CHAPTER V--OFFICE OF THRIFT SUPERVISION,
1946 Jaguar Mark IV 4-Door Sedan. Appraised for Albemarle Limousine. April 30, 2018
1946 Jaguar Mark IV 4-Door Sedan Appraised for Albemarle Limousine April 30, 2018 Auto Appraisal Group Inc. Headquarters: 800-848-2886 Fax: 888-575-9319 Page 1 of 7 AUTO APPRAISAL GROUP INC. www.autoappraisal.com
UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA
Case 1:16-cv-00344-LJO-JLT Document 162 Filed 01/30/17 Page 1 of 14 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 LAW OFFICES Allen Matkins Leck Gamble Mallory & Natsis LLP
Informed Decisions Are Based on Actionable Data.
Informed Decisions Are Based on Actionable Data. NIC MAP products offer you the timely data you need to measure and benchmark property performance in the market; segment competition in a primary market;
Conservation Easement Appraisals. Applicability. Part I: Appraisal Concepts and Methods of Valuation
Conservation Easement Appraisals 2011 Wyoming Conservation Easement Conference June 2, 2011 Laramie, Wyoming Hunsperger & Weston, Ltd. Mark Weston 5889 Greenwood Plaza Boulevard Suite 404 Greenwood Village,
The Texas Constitution sets out five basic rules for property taxes in our state:
Why does the appraisal district look at values each year? The Texas Constitution sets out five basic rules for property taxes in our state: 1. Taxation must be equal and uniform. No single property or
IPX 1031 REVERSE ORDER FORM
Investment Property Exchange Services, Inc. Tax Deferred Exchange Solutions Nationwide - www.ipx1031.com Initial Exchange Information IPX 1031 REVERSE ORDER FORM Please Return by Facsimile to Our Offices
CHINESE, INDIAN, HIMALAYAN AND SOUTHEAST ASIAN ART AND PAINTINGS
CHINESE, INDIAN, HIMALAYAN AND SOUTHEAST ASIAN ART AND PAINTINGS Tuesday June 28, 2016 CHINESE, INDIAN, HIMALAYAN AND SOUTHEAST ASIAN ART AND PAINTINGS Tuesday June 28, 2016 at 12pm BONHAMS 220 San Bruno
Mary Sudar Accredited Senior Appraiser American Society of Appraisers
Mary Sudar Accredited Senior Appraiser 1201 Pacific Avenue, Suite 600, 98402 Mailing address: PO Box 463, Burley, Washington 98322 253.759.9440 360.874.2062 FAX PROFESSIONAL Accredited Senior Appraiser,
Across-the-Fence Value and Hostage Occupancy Agreements
Across-the-Fence Value and Hostage Occupancy Agreements EUCI Conference: Electric Transmission Projects San Diego, California September 19, 2016 John T. Schmick Shenehon Company 2 What is the goal of valuation
Personal Financial Affairs
Personal Financial Affairs Your Book of Records Record of Personal Financial Affairs for: Information contained here is current as of (date): This form provides you with a convenient method of recording
Alexander Calder sculptures installed at Nathaniel Curtis house on Marquette Place, New Orleans, LA.
247. Alexander Calder (American, 1898-1976), a suite of three wall sculptures, c. 1949, Moon Mask, painted metal, height 14 1/2 in., width 10 in., depth 4 1/2 in.; Red Smiling Mask, painted metal, height
Practical Planned Giving: A Sarasotan s Guide
Practical Planned Giving: A Sarasotan s Guide FICPA Gulf Coast Chapter February 3, 2015 Erin Hope Christy 200 South Orange Avenue Sarasota FL 34236 (941) 366-4800 Slide 1 Gifts of Art Frank Stella 'Hampton
Due Diligence Guidelines!
Due Diligence Guidelines for Dealers & Collectors of Ancient & Ethnographic Art Page 1 of 7 DUE DILIGENCE GUIDELINES One of the ADCAEA charter objectives is to promote due diligence on all objects to ensure
2015 Member Profile Florida REALTORS Report
2015 Member Profile REALTORS Report Prepared for: REALTORS Prepared by: NATIONAL ASSOCIATION OF REALTORS Research Division July 2015 2015 Member Profile Report Table of Contents Introduction... 2 Highlights...
SCOPE OF WORK The problem to solve: General category of items to appraise: Ownership interest: Effective date of valuation:
SCOPE OF WORK The problem to solve: The appraiser was asked to examine a diamond ring from images and information provided by the client, and to provide a Retail Replacement Value appraisal. General category
Partner s Share of Partnership Debt
PARTNER S SHARE OF PARTNERSHIP DEBT; DISPOSTION OF A PARTNERSHIP INTEREST Accounting 551T - Lecture 4 Manolakas: Chapters 10, 11 and 12 Robert A. Scharlach Partner s Share of Partnership Debt Basis of
Iowa Department of Revenue Property Tax Division ABNORMAL SALES CONDITIONS Sales October 12, 2007
1. Quit Claim Deed Iowa Department of Revenue Property Tax Division ABNORMAL SALES CONDITIONS 2007-2008 Sales October 12, 2007 2. Sale to/by government Condemnation is also abnormal. 3. Sale to/by exempt
Chapter 7. Valuation Using the Sales Comparison and Cost Approaches. Copyright 2010 by The McGraw-Hill Companies, Inc. All rights reserved.
Chapter 7 Valuation Using the Sales Comparison and Cost Approaches McGraw-Hill/Irwin Copyright 2010 by The McGraw-Hill Companies, Inc. All rights reserved. Decision Making in Commercial Real Estate Centers
2015 Member Profile Texas Association of REALTORS Report
2015 Member Profile Association of REALTORS Report Prepared for: Assocation of REALTORS Prepared by: NATIONAL ASSOCIATION OF REALTORS Research Division July 2015 2015 Member Profile / National Association
Instructions for Form NYC-RPT Real Property Transfer Tax Return
Instructions for Form NYC-RPT Page 1 Instructions for Form NYC-RPT Real Property Transfer Tax Return IMPORTANT 1. Always submit pages 1-4 of the return. Attach Schedules A through H, Schedule M and Schedule
2016 Member Profile Florida REALTORS Report
2016 Member Profile REALTORS Report Prepared for: REALTORS Prepared by: NATIONAL ASSOCIATION OF REALTORS Research Division July 2016 2016 Member Profile Report Table of Contents Introduction... 2 Highlights...
BUSINESS VALUATIONS: FUNDAMENTALS, TECHNIQUES AND THEORY (FT&T) CHAPTER 1
Fundamentals, Techniques & Theory INTRODUCTION TO BUSINESS VALUATION BUSINESS VALUATIONS: FUNDAMENTALS, TECHNIQUES AND THEORY (FT&T) CHAPTER 1 REVIEW QUESTIONS 1995 2013 by National Association of Certified
Preserving and Protecting Business Capital
Preserving and Protecting Business Capital The benefits of a buy-sell agreement by frederick hopkins National Director Business Owner Planning john w. lindak, cfa, asa Vice President & Manager Business
BUSINESS VALUATIONS: FUNDAMENTALS, TECHNIQUES AND THEORY (FT&T) CHAPTER 6
Fundamentals, Techniques & Theory COMMONLY USED METHODS OF VALUATION BUSINESS VALUATIONS: FUNDAMENTALS, TECHNIQUES AND THEORY (FT&T) CHAPTER 6 REVIEW QUESTIONS 1995 2013 by National Association of Certified
Valuing Specialty and Emergency Practices. Lorraine Monheiser List, CPA, CVA Summit Veterinary Advisors, Littleton, CO, USA
Valuing Specialty and Emergency Practices INTERNATIONAL VETERINARY EMERGENCY AND CRITICAL CARE SYMPOSIUM 2010 Lorraine Monheiser List, CPA, CVA Summit Veterinary Advisors, Littleton, CO, USA 2010 Used
Auctioneers & Appraisers. 195 Derby Road Middletown NY Office Fax
Auctioneers & Appraisers 195 Derby Road Middletown NY 10940 Office 845-386-4403 Fax 845-386-2209 Estateofmind2009@yahoo.com www.estateofmind.biz N.Y Barn Finds Antique & Classic Automobile Auction Orange
Comprehensive Appraisal Studies Program SUMMER 2017 INTENSIVE COURSE DESCRIPTIONS
SUMMER 2017 INTENSIVE COURSE DESCRIPTIONS Orientation and Meet and Greet with Linda Selvin, Executive Director, and Cynthia Herbert, AAA Appraisers Association of America Date: July 5, 9:30 a.m. 12:30
CENTER FOR PROFESSIONAL EDUCATION 9590 West 14 th Avenue Lakewood, CO (720)
CENTER FOR PROFESSIONAL EDUCATION 9590 West 14 th Avenue Lakewood, CO 80215 (720) 889-0797 Approved and Regulated by Division of Private Occupational Schools, Department of Higher Education, State of Colorado
Modeling your Appraisal Report to Meet your Client's Needs in the Commercial Marketplace
Modeling your Appraisal Report to Meet your Client's Needs in the Commercial Marketplace Myth #1 The Final Estimate of Value is the Only Area of the Report Anyone Reads Financial Institutions -Interagency
86 years in the making Caspar G Haas 1922 Sales Prices as a Basis for Estimating Farmland Value
2 Our Journey Begins 86 years in the making Caspar G Haas 1922 Sales Prices as a Basis for Estimating Farmland Value Starting at the beginning. Mass Appraisal and Single Property Appraisal Appraisal
AMERICAN SOCIETY OF APPRAISERS. Real Property. Guide to Professional Accreditation
AMERICAN SOCIETY OF APPRAISERS Real Property Guide to Professional Accreditation TABLE OF CONTENTS ASA s Advancement Process...2 Real Property (RP) Guidelines... 3 Section 1: AM Designation for State Certified
CAPITAL ASSET POLICY
CAPITAL ASSET POLICY POLICY STATEMENT Morningside College, through each of its operating departments acquires and disposes of capital assets. Each department is responsible for following College procedures
FILED: NEW YORK COUNTY CLERK 10/25/ :59 PM INDEX NO /2016 NYSCEF DOC. NO. 11 RECEIVED NYSCEF: 10/25/2016
FILED: NEW YORK COUNTY CLERK 10/25/2016 04:59 PM INDEX NO. 159020/2016 NYSCEF DOC. NO. 11 RECEIVED NYSCEF: 10/25/2016 APPRAISAL OF A 4.5% INTEREST IN AN ENTITY OWNING ONE PROPERTY 241 W. 14th Street New
Practice Valuations. Welcome To The Digital Learning Center. Today s Presentation. Course Faculty. Presented by. What s Your Practice Worth?
Welcome To The Digital Learning Center Presented by Your Partner In Building High Performance Practices Today s Presentation Practice Valuations What s Your Practice Worth? Course Faculty R. Thomas (Tom)
Pecos County Appraisal District. Chief Appraiser: Sam Calderon III
Pecos County Appraisal District Chief Appraiser: Sam Calderon III Meet Your Appraiser Staff Agenda The goals and objectives of this presentation is to provide Property Owner s an overview of PCAD s Appraisal
2017 Reappraisal Preliminary Report. February 6, 2017
2017 Reappraisal Preliminary Report February 6, 2017 Reappraisal is required at least every 8 years per NCGS105-286 Last reappraisal was conducted for 2011 Reappraisal includes both land and improvements.
QUALIFYING EDUCATION COURSE LIST
QUALIFYING EDUCATION COURSE LIST AMERICAN SOCIEY OF FARM MANAGERS AND RURAL APPRAISERS 2016-2017 15-hour National USPAP Course 15 A113 12/31/17 Basic Appraisal Principles 30 A101 4/10/18 Basic Appraisal
Can I Deduct That? An Introduction to Appraisals. Stuart Lutz
Can I Deduct That? An Introduction to Appraisals Stuart Lutz I was recently called to perform the following potential appraisals: A very famous, older athlete wanted to donate to a museum his personal
Standard 10: Tax Benefits
2004 VERSION OF STANDARD 10 Standard 10: Tax Benefits The land trust works diligently to see that every charitable gift of land or easements meets federal and state tax law requirements. A. Tax Code Requirements.
Bettencourt Case Studies:
Bettencourt Case Studies: Achieving Outstanding Results for Our Clients Across a Broad Spectrum of Business Models BTA Mission Statement Bettencourt Tax Advisors strives to provide our clients with an
BUSI 352. Review & Discussion Questions: Answer Guide 10. Lesson 10: Valuation of Specialized Interests
BUSI 352 Review & Discussion Questions: Answer Guide 10 Lesson 10: Valuation of Specialized Interests Air Rights 1. CRAs are limited to the appraisal of residential properties with a maximum of four dwelling
AMERICAN SOCIETY OF APPRAISERS. Personal Property. Guide to Professional Accreditation
AMERICAN SOCIETY OF APPRAISERS Personal Property Guide to Professional Accreditation TABLE OF CONTENTS ASA s Advancement Process... 2 Personal Property (PP) Guidelines... 3 Professional Education Equivalency
D. Whittelsey, Inc. d/b/a Whittelsey Wood Products Assignment for the Benefit of Creditors Case # CA-01
D. Whittelsey, Inc. d/b/a Whittelsey Wood Products Assignment for the Benefit of Creditors Case #2017-025084-CA-01 Auction Day: Tuesday, January 23 rd, 2018 @ 10:00 AM Inspection Period: Monday, January
REAL ESTATE IN LONG TERM CARE PLANNING Patricia J Shevy The Shevy Law Firm LLC BASIC MEDICAID RULES Look Back Rule: 60 months from date of application Penalty Period: Number of months ineligible due to
The Hidden Potential Working with Investors. Wendy Patton
The Hidden Potential Working with Investors Wendy Patton Wendy Patton Novi, Michigan Regional Instructor 2 Tell Keller Williams University what you think! Simply enter www.evalfr.com into any mobile device
3 things about Livingstone s Guide to Business Valuation
Book Information 3 things about Livingstone s Guide to Business Valuation 1. Designed to provide an introduction for students not experienced with the subject 2. Also serves as a refresher for those familiar
BIGGS APPRAISAL. Value Trends in The Rail Fleet Southeast Association of Rail Shippers March 27, 2013
BIGGS APPRAISAL Value Trends in The Rail Fleet Southeast Association of Rail Shippers March 27, 2013 Objectives of this Presentation Who is this Biggs Guy? Biggs Appraisal Your Expectations in an appraisal
Webinar Summit. May 24, Presented by Brad Korn Serving Greater Kansas City. Getting the Listing Priced RIGHT!
Webinar Summit May 24, 2011 1 10 Minute Accurate CMA System Think Outside the Box Different way of Pricing This is just My Way of Pricing Issue: We did not Learn how to Price Real Estate in School 60%
Cornerstone 2 Basic Valuation of Machinery and Equipment
INSTITUTE FOR PROFESSIONALS IN TAXATION PERSONAL PROPERTY TAX SCHOOL Cornerstone 2 Basic Valuation of Machinery and Equipment Learning Objectives At the end of this section, the learner will be able to:
VALUATION by Greg Enos
1. Value Can Be a Jury Question VALUATION by Greg Enos www.divorcereality.com A jury finding on the value of community property is binding on the court. Marr v. Marr, 905 S.W.2d 331, 333 (Tex. App. Waco
mortgage ecards who should you target with Who Else Should You Target? Past Clients Insurance Agents Family and Friends People at Closings
1 Past Clients It is extremely important for loan officers to keep in touch with past clients. They have tremendous potential for providing future business. Without keeping some level of contact, it is