For over 40 years, Appraisal & Marketing Associates has helped property owners, attorneys, municipalities, and professionals navigate complex valuation needs with reports built on credible data, clear reporting, and defensible analysis.

Eminent Domain – Eminent Domain, or the act of condemnation, is the public taking of property for private use. Condemnation of right-of-way land or land for roads, pipelines, utility easements, and other uses are typical in real estate practice. We prepare specialized appraisal reports, often referred to as damage estimates, for situations that involve the taking of easements for land by condemnation.

We work for governmental bodies, utility companies, and private individuals to provide opinions of damages caused by the acquisition or taking of real estate. Damages are defined by the eminent domain code in Pennsylvania and are basically the fair market value of the entire property interest before the take and as unaffected by the take less the fair market value of the property after the take.

Our experience in preparing appraisals in condemnation situations range from the simple acquisition of an access easement or private road agreement to complex assignments. The latter involve road closures, commercial properties, the taking of land that includes mineral easements, and the fee simple taking of a business property that includes the purchase of the going concern in a business. Expert testimony is typically required as part of this specialized appraisal service. We work with your counsel to provide capable, competent valuation services. We have extensive experience both in preparation of damage estimates and their defense on the witness stand. We will be happy to forward our testimony credentials for your review.

 

Litigation Valuation – Real estate appraisals for matters that are the subject of litigation require experience, market data, and confidence. Litigation of real estate valuation is a form of mental gymnastics. Lawyers, judges, juries, principles, and appraisal peers all review both the written document and oral testimony of a real estate appraiser engaged in the litigation of a property value. Because of this extensive review, reports prepared for this purpose must be complete, accurate, and to the highest level of conformity of uniform standards of appraisal practice as possible.

Our experience dictates that knowledge of the laws surrounding the valuation issue is critical to winning valuation litigation. Whether the assignment is utilized for real estate tax assessment, eminent domain, fire and casualty loss, establishment of private roads, or complex divorce litigation, different laws and standards are often applicable. We work with legal counsel to develop a thorough understanding of the laws that apply to the specific valuation problem in order to assure the best possible success rate in court or before the appropriate board. Having experience on the witness stand in heated cross examination is important whether the amount of valuation is small or large.

The market data utilized to support an opinion in litigation requires confirmation with parties to the transaction and needs to be the best data available. Significant research is required whenever valuation is a litigated issue. Data for both the subject property and competing offerings and closed market sales often becomes critical in support of appraisal conclusions. Many times, the appraiser with the best data wins. We make every effort to be that appraiser.

Confidence on the witness stand is the product of good data, experience, and thorough briefing of the laws that are applicable by legal counsel. A litigation team without a confident appraiser has little chance of success in the court room or before the board. We attempt to be thoroughly prepared so that when the hearing or trial takes place, we are confident in our opinions and clear with respect to the results of our analysis. Some appraisers do not enjoy, nor will they accept, assignments that involve testimony as an expert in court or before a board. We look forward to the opportunity to accept these types of assignments and enjoy a high success rate.

 

Real Estate Appraisal for Tax Assessment Appeals – Our firm provides well-supported opinions of market value for use in real estate tax assessment appeals throughout Pennsylvania. Our appraisal staff consists of five Certified General Appraisers and two Certified Residential Appraisers, each with substantial experience in valuation assignments prepared specifically for assessment appeal matters. 

All members of our appraisal team have experience testifying before local assessment appeal boards and other quasi-judicial bodies, and several of our appraisers have provided expert testimony at the Court of Common Pleas level. Collectively, our appraisers bring many decades of experience developing credible, defensible opinions of market value for complex and contested properties. Richard Drzewiecki is a Certified Pennsylvania Evaluator, which is a designation specific to real estate tax assessment in Pennsylvania. Mr. Drzewiecki has taught numerous assessment courses at the state level for assessment continuing education and certification.  

We predominantly work at the direction of attorneys involved in tax assessment appeals. These attorneys represent a broad range of clients, including municipalities, school districts, counties, and individual taxpayers. We consider it important not to work exclusively on only one side of these matters; our experience representing both taxing authorities and taxpayers helps us maintain an objective, unbiased perspective in each assignment. We only serve as advocates for our unbiased opinion of value.  

Our valuation process emphasizes thorough property inspection, careful data verification, and sound analytical judgment. Depending on the nature of the property and available data, we develop and reconcile the Sales Comparison Approach, Income Capitalization Approach, and Cost Approach to value. Each opinion of value is supported by relevant market data and analysis commensurate with the assignment, scope of work, and intended use. 

We take our professional responsibilities seriously and make every effort to ensure that the appraisal reports we prepare are accurate, complete, clearly explained, and delivered in a timely manner. Engagements are accepted on a case-by-case basis, with fees reflecting the scope of work, complexity of the property, data requirements, and the level of professional expertise necessary to produce a credible result. 

The engagement process is straightforward. Prospective clients are encouraged to contact one of our appraisers to discuss the property and circumstances of the appeal. Based on that discussion, we will provide a verbal or written proposal outlining the scope of services, estimated fee, and anticipated timeframe for completion. 

In addition to appraisal assignments, we also provide appraisal review services for valuation reports prepared for tax assessment appeals when an independent, professional critique is required. 

Important Professional Disclaimer 

Our role in tax assessment appeal matters is strictly limited to the provision of independent real estate appraisal and appraisal review services. We do not provide legal advice, legal representation, or guidance regarding the legality of an assessment, the appeal process, procedural requirements, filing deadlines, or other matters of a legal nature. Clients and property owners are encouraged to consult with qualified legal counsel regarding all legal aspects of assessment appeals. 

It is our professional opinion that thoroughly understanding the scope of the assignment at the outset leads to developing a credible and well-supported valuation which often reduces uncertainty, saves time, and minimizes the risk of unnecessary litigation as the appeal process moves forward.