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Adaptive Reuse Appraisal- Adaptive Reuse Appraisal, Adaptive Reuse The Harris Company \ Real Estate Appraiser los angeles, Inspectors, Inspectors Los Angeles, California
The Harris Company,
Real Estate Appraiser / Consultant
5780 West Centinela Avenue, Building 1, Suite 408
Los Angeles, California 90045
310.337.1973  
harris_curtis@sbcglobal.net
PIRS/ HARRIS COMPANY AND THE SCIENCE OF REAL ESTATE - PARTNERS
The Downtown Los Angeles Market Report &
2006
Demographic Survey of New Downtown Residents
Executive Summary
Background and Purpose
Downtown Los Angeles has been in an unprecedented renaissance since the passage of the Adaptive Reuse Ordinance in 1999, which allows for the
conversion of vacant office and commercial space into residential use. The renaissance continued with the development of
catalytic projects such as STAPLES Center (1999), the Cathedral of Our Lady of the Angels (2002), and the Walt Disney Concert Hall (2003), as well as
the construction of more than 7,000 new and Adaptive Reuse housing units since 1999.  In order to quantify the magnitude of Downtown's renaissance,
the Downtown Center Business Improvement District (DCBID) retained the Los Angeles County Economic Development Corporation (LAEDC) to gather
business, economic and demographic data that are of interest to corporate, retail and restaurant tenants, investors, developers, bankers, residents and
the community.
The purpose of the report and survey was to profile the residents of Downtown - who really live, work and play there - and the business community to
assess the overall economic power of Downtown.

CALIFORNIA TAX CREDIT ALLOCATION COMMITTEE REGULATIONS IMPLEMENTING THE FEDERAL AND STATE LOW INCOME HOUSING TAX
CREDIT LAWS
CALIFORNIA CODE OF REGULATIONS
TITLE 4, DIVISION 17, CHAPTER 1
February 18, 2004
Section 10300. Purpose and Scope
(a) These regulations establish procedures for the reservation, allocation and compliance monitoring of the federal and state low-income housing tax
Credit and establish policies and procedures for use of the Credit to meet the purposes contained in Section 252 of Public Law No. 99-514 (October 22,
1986), known as the federal Tax Reform Act of 1986, as amended, and Chapter 658, California Statutes of 1987, as amended, and Chapter 1138,
California Statutes of 1987, as amended.
(b) Internal Revenue Code (IRC) Section 42 provides for state administration of the federal low-income housing tax Credit program. California Health and
Safety (H & S) Code Sections 50199.4 through 50199.22, and California Revenue and Taxation (R & T) Code Sections 12205.5, 12206, 17057.5,
17058, 23610.4 and 23610.5 establish the California state low-income housing tax Credit program and designate the California Tax Credit Allocation
Committee as the housing Credit agency to administer both the federal and state tax Credit programs in California. These regulations set forth the
policies and procedures governing the Committee’s management of the Credit programs. In addition to these regulations, program participants shall
comply with the rules applicable to Credit programs as set forth in IRC Section 42, and other applicable sections of the IRC. In the event that Congress,
the California Legislature, or the IRS add or change any statutory or regulatory requirements concerning the use or management of the Credit, program
participants shall comply with such requirements.

ACCEPTANCE OF A SUMMARY 33433 REPORT AND
REUSE APPRAISAL AND APPROVAL OF A LEASE WITH
MESA SOFA PARTNERS, LLC FOR AGENCY-OWNED
SPACE IN THE FAIRMONT HOTEL ANNEX (Adaptive Reuse Appraisal Appraiser)
Public Hearing and adoption of resolutions by the City Council and Agency Board:

(1)        Accepting the summary of costs and the findings of Summary Report and the
reuse value and findings of the Reuse Appraisal pursuant to
California Health and Safety Code Section 33433, for the construction of a three-phase Class A Office Development of three buildings with approximately
836,186 rentable square feet (Project) located at the northwest corner of Almaden Boulevard and Woz Way; and

(2)        Approving the Disposition and Development Agreement (DDA) with Boston Properties Limited Partnership for the Project; and authorizing the
Executive Director to execute the DDA and related documents and to approve minor changes in these documents.

Market value is considered the most probable sales price. The most probable
sales price is “that price at which a property would most probably sell if exposed
to the market for a reasonable time, under market conditions prevailing as of the
date of the appraisal.” CPED does not sell its properties for what would be
considered “Market Value,” we use instead what is considered “fair
reuse value.”
A reuse appraisal is defined as follows: “An appraisal under the provisions of the
National Housing Act of 1949, as amended, to estimate the resale value of either
vacant land or (in some instances) improved property in an urban renewal project
area, subject to the restrictions and controls set forth in the Urban Renewal Plan
for the project area. Among others, the Plan will specify land use, density or floor
area rations, coverage, and height. The appraisal is the basis on which disposal
prices are established for resale purposes.” Although not all of the properties
marketed and sold by CPED/MCDA are located within an Urban Renewal
Area/Redevelopment Project we impose restrictions related to sale of the
property to an owner occupant, time of performance, and public process which
can be considered a imposition or special condition (a condition which is not
normal in the market place) on the developer and therefore all properties are
marketed for their fair reuse value.

Part 3 — Land Use (reuse) Code — Planning and Housing
Title V — Community Development Code
Chapter 321 — Administration Of Plan
Complete to June 30, 2006

Regulatory Barriers Clearinghouse
Strategy-of-the-Month Club
June 2007
It's simple arithmetic that large lot sizes result in lower
densities, which in turn lead to increased housing costs and
decreased availability of affordable housing. In adopting
policies that promote higher densities, local jurisdictions can
help increase the supply of workforce housing, reduce regional
traffic congestion, and save on public service and infrastructure
costs. The city of Stamford, Connecticut is looking to a recently
approved high-density residential development to accomplish
just that.
Earlier this year, Stamford approved a proposal to convert a
1968 five-story office building into a 55-unit apartment
complex. The plan required a zone change from a minimum
floor area of 800 square feet per unit, to 600 square feet per
unit. Additionally, the developer requested a density bonus.
The Stamford Zoning Board, which currently does not require
the inclusion of affordable units in conversion projects,
approved their request, provided that the developer set aside
15 percent of the units for affordable housing. The apartments,
scheduled to be completed in the summer of 2008, will be
available to rent for $1,000 to $1,100 per month and range in
size from 413 to 570 square feet.
While a 55-unit complex may not solve all of a community's
housing problems, sometimes, a carefully considered project
that proves successful in practice can open the door to
additional development later on, and encourage local planning
and zoning officials to try approaches that diverge - perhaps
significantly - from "standard operating procedure." For
developers on Connecticut's Gold Coast, one open door may
let in a lot of fresh air.

Additional information on this project can be found
at
http://www.huduser.org/rbc/search/rbcdetails.asp?DocId=1546.



REAL ESTATE APPRAISAL

Nature of the Work (U.S. Department of Labor
Bureau of Labor Statistics)
Appraisers and assessors of real estate estimate the value of real property for a variety of purposes, such as to assess property tax, to determine a
sales price, or to determine the amount of a mortgage that might be granted on a property. They may be called on to determine the value of any type of
real estate, ranging from farmland to a major shopping center, although they often specialize in appraising or assessing only a certain type of real estate
such as residential buildings or commercial properties. Assessors determine the value of all properties in a locality for property tax purposes whereas
appraisers appraise properties one at a time for a variety of purposes, such as to determine what a good sale price would be for a home or to settle an
estate or aid in a divorce settlement.

Valuations of all types of real property are conducted using similar methods, regardless of the type of property or who employs the appraiser or
assessor. Appraisers and assessors work in localities they are familiar with so they have a knowledge of any environmental or other concerns that may
affect the value of a property. They note any unique characteristics of the property and of the surrounding area, such as a specific architectural style of
a building or a major highway located next to the parcel. They also take into account additional aspects of a property like the condition of the foundation
and roof of a building or any renovations that may have been done. Additionally, they may take pictures to document a certain room or feature, in
addition to taking pictures of the exterior of the building. After visiting the property, the appraiser or assessor will determine the fair value of the property
by taking into consideration such things as comparable home sales, lease records, location, previous appraisals, and income potential. They will then
put all of their research and observations together in a detailed report, stating not only the value of the parcel but the precise reasoning and
methodology of how they arrived at the estimate.

Appraisers have independent clients and focus solely on valuing one property at a time. They primarily work on a client-to-client basis, and make
appraisals for a variety of reasons. Real property appraisers often specialize by the type of real estate they appraise, such as residential properties, golf
courses, or strip malls. In general, commercial appraisers have the ability to appraise any real property but may generally only appraise property used
for commercial purposes, such as stores or hotels. Residential appraisers focus on appraising homes or other residences and only value those that
house 1 to 4 families. Other appraisers have a general practice and value any type of real property.

Assessors predominately work for local governments and are responsible for valuing properties so a tax formula can be used to assess property taxes.
Unlike appraisers, assessors value entire neighborhoods using mass appraisal techniques to value all the homes in a local neighborhood at one time.
Although they do not usually focus on a single property they may assess a single property if the property owner challenges the assessment. They may
use a computer-programmed automated valuation model specifically developed for their assigned jurisdictions. In most jurisdictions the entire community
must be revalued annually or every few years. Depending on the size of the jurisdiction and the number of staff in an assessor’s office, an appraisal firm,
often called a revaluation firm, may do much of the work of valuing the properties in the jurisdiction. These results are then officially certified by the
assessor.

When properties are reassessed, assessors issue notices of assessments and taxes that each property owner must pay. Assessors must be current on
tax assessment procedures and must be able to defend their property assessments, either to the owner directly or at a public hearing, as accurate,
since assessors are also responsible for dealing with tax payers who want to contest their assigned property taxes. Assessors also keep a database of
every parcel in their jurisdiction labeling the property owner, issued tax assessment, and size of the property, as well as property maps of the jurisdiction
that detail the property distribution of the jurisdiction.

Appraisers and assessors write a detailed report of each appraisal. Writing these reports has become faster and easier through the use of laptop
computers, allowing them to access data and write at least some of the report on-site. Another computer technology which has impacted this occupation
are electronic maps, made by assessor’s offices, of a given jurisdiction and its respective property distribution. Appraisers and assessors use these
maps to obtain an accurate perspective on the property and buildings surrounding a property. Digital cameras are also commonly used to document the
physical appearance of a building or land at the time of appraisal, and the pictures are also used in the documentation of the report.

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FannieMae's Property and Appraisal Guidelinesdetails their general requirements for analyzing the property appraisal aspects of conventional
mortgages secured by one- to four-family properties. It also discusses special considerations for certain types of housing-units in condominium, PUD,
and cooperative projects; manufactured (and other factory-built) homes; Community Living group homes; mixed-use properties; properties affected by
environmental hazards; urban properties; affordable housing program properties; properties located in special assessment or community facilities
districts; properties subject to leasehold interests (including those held by community land trusts); and energy-efficient properties—that merit special
consideration in the property and appraisal review. Because the evaluation of a property is such a vital part of the risk analysis, they expect a lender to
place as much emphasis on underwriting the property and reviewing the appraisal as it does on underwriting the borrower's creditworthiness.

They require the appraiser to provide complete and accurate reports; to report neighborhood and property conditions in factual and specific terms; to be
impartial and specific in describing favorable or unfavorable factors; and to avoid the use of subjective, racial, or stereotypical terms, phrases, or
comments in the appraisal report. The opinion of market value must represent the appraiser's professional conclusion, based on market data, logical
analysis, and judgment. When the information or methodology of an appraisal requires additional clarification or justification, the lender's underwriter
must obtain from the appraiser any information that is necessary to make an informed decision concerning the property.

We require that the appraiser and the lender follow appropriate practices in the property valuation and underwriting processes. Their appraisal
standards specifically prohibit the development of a valuation conclusion that is based on race, color, religion, sex, handicap, familial status, or national
origin. The effectiveness of our property underwriting guidelines is dependent on the ability of a lender and its appraisers to avoid the use of potentially
discriminatory practices in the property appraisal and underwriting processes.

We hold the lender responsible for the accuracy of both the appraisal and its assessment of the marketability of the property; therefore, it is important
for a lender's underwriters to understand their role in the appraisal process and their relationship to the appraiser.

• The appraiser's role is to provide the lender with an accurate, and adequately supported, opinion of value and an accurate description of the property.

• The underwriter's role is to review the appraisal report to assure that it is of professional quality and is prepared in a way that is consistent with our
appraisal standards, to analyze the property based on the appraisal, and to judge the property's acceptability as security for the mortgage requested in
view of its value and marketability.  

These requirements are intended to provide guidance to an underwriter and an appraiser about the type of information that is needed to make a
prudent underwriting decision. They are also designed to provide our minimum acceptable appraisal standards. We recognize that our guidelines may
not address every appraisal problem; therefore, we allow the appraiser discretion to properly develop the value opinion. The appraiser must, however,
provide sound reasoning in his or her appraisal report for any decisions he or she makes that are not specifically covered by our guidelines.

This Part XI consists of four Chapters:

• Chapter 1—Appraiser Qualifications—discusses the lender's responsibility for selecting appraisers and for reviewing their appraisals both initially and
on an on-going basis, the use of supervisory or review appraisers, and our right not only to refuse to accept appraisals prepared by specific appraisers,
but also to refer unacceptable appraisal reports to the appropriate state appraiser licensing or regulatory boards for investigation and action.

• Chapter 2—Appraisal (or Property Inspection) Documentation—describes the various appraisal (or property inspection) report forms that are to be
used to document an appraisal (or property inspection) and any required exhibits to them; discusses requirements related to the age of an appraisal (or
property inspection) report; explains the types of appraisals needed for new, proposed, and existing construction; and references the various
certifications that an appraiser must make.

• Chapter 3—Special Appraisal Considerations—discusses considerations that should be given to properties with unusual features, points out the need
for properties to meet specific eligibility criteria in order for the mortgage to be delivered to us, and explains the detrimental effect that certain
environmental conditions can have on a property's value.

• Chapter 4—Reviewing the Appraisal Report—discusses the requirements for analyzing a property and its appraisal.

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FDIC Law, Regulations, Related Acts  § 323.4  Minimum appraisal standards.
For
federally related transactions, all appraisals shall, at a minimum:
(a)  Conform to generally accepted appraisal standards as evidenced by the   Uniform Standards of Professional Appraisal Practice (USPAP)
promulgated by the Appraisal Standards Board of the Appraisal Foundation, 1029 Vermont Ave., NW., Washington, DC 20005, unless principles of safe
and sound banking require compliance with stricter standards;
(b)  Be written and contain sufficient information and analysis to support the institution's decision to engage in the transaction;
(c)  Analyze and report appropriate deductions and discounts for proposed construction or renovation, partially leased buildings, non-market lease
terms, and tract developments with unsold units;
(d)  Be based upon the definition of market value as set forth in this part; and
(e)  Be performed by state licensed or certified appraisers in accordance with requirements set forth in this part. [Codified to 12 C.F.R. § 323.4]


The Federal Credit Union Act (FCUA) is the source of authority for all federally chartered credit unions and governs the coverage and terms of insured
accounts at all federally insured credit unions. The
FCUA also determines the structure and duties of the National Credit Union Administration.

NCUA issues regulations to interpret and enforce the provisions of the FCUA. Visit our Regulations section to find a PDF version of this publication.

NCUA issues guidance to assist credit unions with the interpretation of regulations, raise awareness of emerging issues and communicate the agency's
interpretation of legal issues. Visit Legal Opinions, Letters to Credit Unions, Regulatory Alerts, Accounting Bulletin and IRPS for more information.

Many consumer protection and financial protection laws are enforced by NCUA and other federal agencies. Visit Laws and Enforcement Authorities for
Credit Unions to view a list of these laws.


For
probate appraisals the appraisal of property in the inventory shall be made by the personal representative, probate referee, or independent expert
as provided in the probate code  


Appraisals for the
Los Angeles Word Airport must comply with requirements established by the City of Los Angeles, the Federal Aviation Administration
Audit, and The Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 (The Uniform Act), as amended (49 CFR Part 24) which
is mandatory and establishes the minimum Real Property Acquisition Policies for Appraisal, Negotiation, and Property Possession Standards and
Requirements.  The appraisal is a formal written statement used to determine the fair market rent, and value or just compensation for purchase of a
specific property.  The Real Estate Contracting Officer must determine the appropriate type of appraisal method to be used: No appraisal for property
value less than $2,500, A Value Finding (opinion of value) for properties whose value is estimated to be $2,500 to $5,000, A Short Form appraisal for
non-complex properties regardless of the estimated purchase price, and finally a Long Form is required for all eminent domain proceedings regardless
of the estimated cost.  For the purchase of real property the appraisal should include a before and after valuation of the property to determine the value
of any severance damage.

According to the “
Appraisal Guide:” “Appraisal problems are often encountered by States, local agencies, and appraisers because there is not a clear
understanding of the relationship between the
“Uniform Act” and the appraisal function on Federal or federally-assisted projects.  This guide was
developed to assist those involved to avoid potential appraisal problems.”  The major topics covered by the guide are: The “Uniform Act,” the “Appraisal
Formats,” and an “Appraisal Glossary.”

The purpose of the “Uniform Act” is to ensure that all property owners are treated fairly and uniformly.  Appraisal requirements are: 1) Establish just
Compensation  2) Disregard Differentials in Value Due to the Public Improvement  3) Consider the Possibility of Uneconomic Remnants  4) Separate
Damages From Value of Property Taken  5) Appraise All Buildings, Structures, and Improvements  6) Consideration of Tenant Owned Buildings,
Structures, and Improvements  7) Appraise Equal Interest in All Buildings, Structures, and Improvements and 8) Separate Tenant Interest in the
Appraisal.


Appraisals for the
Los Angeles Unified School District must be prepared in compliance with the Office of Public School Construction (OPSC), site
acquisition guidelines.  The OPSC is primarily a funding agency of the State Allocation Board who is responsible for the equitable allocation of tax
dollars.  Their basic appraisal criteria are:

(a) The land improvements and appurtenances, excluding fixtures, equipment and personal property, were appraised in an as is condition.

(b) Consideration in the appraisal was made for net useable acreage and severance damages.

(c) The district or its legal counsel has contracted for the appraisal service.

(d) The appraiser has certified to the district that the appraisal complies with the Uniform Standards of Professional Appraisal Practice (
USPAP) as
promulgated by the Appraisal Standards Board of the Appraisal Foundation.

(e) The amount of a court award for a site acquired in condemnation may be used in lieu of the appraised value determined in (a) through (d) above,
when specifically approved by the Board.

Preparation of appraisals for
subsidized housing in compliance with the Uniform Standards of Professional Appraisal Practice (USPAP) requires
knowledge and experience that goes beyond typical residential competency.  Subsidized housing may be defined as single- or multifamily residential real
estate targeted for ownership or occupancy by low- or moderate-income households as a result of public programs and other financial tools that assist
or subsidize the developer, purchaser, or tenant in exchange for restrictions on use and occupancy.  The United States Department of Housing and
Urban Development (HUD) provides the primary definition of income and asset eligibility standards for low- and moderate-income households.  Other
federal, state, and local agencies, like the
California Tax Credit Allocation Committee and the Housing Authority of the City of Los Angeles, may
define income eligibility standards for specific programs and developments under their jurisdictions.  

Subsidies and incentives that encourage housing for low- and moderate-income households may create intangible property rights in addition to real
property rights and also create restrictions that modify real property rights.  The appraiser should demonstrate the ability to discern the differences
between the real and intangible property rights and value the various rights involved.  
Low-Income Housing Tax Credits (LIHTCs) are an example of an
incentive that results in intangible property rights that are not real property but might be included in the appraisal.  Project-based rent subsidies are an
example of a subsidy accompanied by restrictions that modify real property rights.  Appraisers should be aware that tenant-based rent subsidies do not
automatically result in a property right to the owner or developer of subsidized housing.

In appraisal of subsidized housing, the value definition selected or required by the client and the reporting techniques should be discussed with the client
prior to acceptance of the assignment because the analyses may be based on general market terms, subsidized housing submarket financing with
unusual conditions or incentives, both, or some other defined premise.  Appraisers should be aware that appraisal of subsidized housing usually
requires more than one value analysis predicated on different scenarios.  In appraisal of subsidized housing, value conclusions that include intangibles
arising from the programs will also have to be analyzed under a scenario without the intangibles in order to measure their influence on value and report
the results without misleading the intended user.

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What Is a
HUD Appraiser/Appraisal?  An appraiser is a professional person who can tell you what your home is worth. The appraiser will come to your
house and list the number and size of the rooms and any extras, such as a fireplace, porch, pool, or garage. The appraiser will compare your home and
property to other homes that have sold recently with similar features. The appraiser then estimates that your home might sell for approximately the same
amount of money as similar homes. This is called an "appraisal."

An appraisal is an estimate of what amount of money your home may sell for. It is very different from a home inspection which will warn you against
anything in the new home that should be fixed. A home inspection must be conducted by a qualified home inspection.

The reason for a
Relocation Appraisal is to estimate the market value of a transferee's home and to provide insight into the client's needs and
objectives. Other types of appraisals are done for the purpose of insurance, mortgage, probate, or taxes. They all have something in common in that
they follow an appraisal process. However, each of these types of appraisal has a different set of guidelines and procedures to follow; so does the
relocation appraisal.

The relocation appraisal has a set of definitions and instructions to appraisers that relate only to the relocation appraisal. These guidelines differ
substantially from the appraisal process for other types of appraisals. A thorough explanation of these guidelines is included in the
Relocation Appraisal
Guide published by the Employee Relocation Council, Washington, D.C.

They direct the appraiser to forecast what the home will sell for in "as is condition" within a reasonable marketing time. They can also direct the appraiser
to estimate the market value within a specified time frame. Confusion often exists as to the interpretation of market value and reasonable marketing time.
These guidelines may be altered at the direction of the client who may have supplemental guidelines.

The relocation appraiser is often asked to take time during the inspection to counsel the transferee on the appraisal process and accept information
from the transferee such as "brag sheets" listing improvements to the home since purchase and a factual record of any recent sales and listings in the
neighborhood which can be verified by the appraiser. The inspection and counseling often require an hour, during which the appraiser has the
opportunity to communicate credibility and professionalism.

The relocation appraisal does not require a cost approach; however, if the appraiser is going to submit this report for experience credit it is suggested
that a cost approach be completed and kept in the appraiser's file for future review by an Admissions Committee. (Note: the Employee Relocation
Appraisal Report that was revised in 1994 and is currently being used in the industry, has the correct departures from the Uniform Standards of
Professional Appraisal Practice)

Another way in which a relocation appraisal differs from a mortgage appraisal is the appraisal review process. An appraiser who accepts a relocation
appraisal assignment must be prepared to take the time to write a competent report, discuss the report with the client, and be responsive to the client's
questions. Requests for review of the factual data presented by the transferee or data reported in another appraiser's report is part of the relocation
appraisal process. The appraiser is not being asked to change his value, but merely to review additional data to determine if it could have an impact on
his original value conclusion.

The appraiser must be educated in relocation appraising and willing to devote the extra time required for answering client questions about his report.
The appraiser must be aware that two to five appraisal reports are being reviewed and discrepancies often occur. The questions are asked for
clarification, edification, and corrections since the reports are further reviewed by corporate relocation personnel and, ultimately, the transferee.

Reprinted with permission from
The Society of Real Estate Appraisers, Fall 1990 Journal
225 North Michigan Avenue, Suite 724
Chicago, Illinois 60601-7601

THE COST SEGREGATION AUDIT TECHNIQUES GUIDE
This ATG has been developed to assist Internal Revenue Service (Service) examiners in the review and examination of cost segregation studies. The
primary goals are to provide examiners with an understanding of

why cost segregation studies are performed for federal income tax purposes;
how cost segregation studies are prepared; and,
what to look for in the review and examination of these studies.
The ATG was developed by a cross-functional team of Service engineers and agents and is not intended as an official IRS pronouncement. Accordingly,
it may not be cited as authority.

BACKGROUND
In order to calculate depreciation for Federal income tax purposes, taxpayers must use the correct method and proper recovery period for each asset or
property owned. Property, whether acquired or constructed, often consists of numerous asset types with different recovery periods. Thus, property must
be separated into individual components or asset groups having the same recovery periods and placed-in-service dates in order to properly compute
depreciation.

When the actual cost of each individual component is available, this is a rather simple procedure. However, when only lump-sum costs are available, cost
estimating techniques may be required to "segregate" or "allocate" costs to individual components of property (e.g., land, land improvements, buildings,
equipment, furniture and fixtures, etc.). This type of analysis is generally called a "cost segregation study," "cost segregation analysis," or "cost
allocation study."

In recent years, increasing numbers of taxpayers have submitted either original tax returns or claims for refund with depreciation deductions based on
cost segregation studies. The underlying incentive for preparing these studies for federal income tax purposes is the significant tax benefits derived from
utilizing shorter recovery periods and accelerated depreciation methods for computing depreciation deductions. The issues for Service examiners are
the rationale used to segregate property into its various components, and the methods used to allocate the total project costs among these components.

The most common situation is the allocation or reallocation of building costs to tangible personal property. A building, termed "section (§) 1250
property", is generally 39-year property eligible for straight-line depreciation. Equipment, furniture and fixtures, termed "section (§) 1245 property", are
tangible personal property. Tangible personal property has a short recovery period (e.g., 5 or 7 years) and is also eligible for accelerated depreciation
(e.g., double declining balance). Thus, a faster depreciation write-off (and tax benefit) can be obtained by allocating property costs to § 1245 property,
or by reallocating § 1250 property costs to § 1245 property.

A simple example illustrates the tax benefits of a cost segregation study. In general, a turnkey construction project includes elements of tangible personal
property (e.g., phone system, computer system, process piping, storage tanks). It is relatively easy to identify these items as § 1245 property and
allocate a portion of the total project costs to them. However, a cost segregation study may also report certain building occupancy items, such as
carpeting, wall coverings, partitions, millwork, lighting fixtures, suspended ceilings, doors, as § 1245 property. These items may or may not constitute
qualifying § 1245 property depending on particular facts and circumstances, such as the location of the assets and the specific activities for which the
project was designed.

In addition to identifying specific project components that qualify as § 1245 property, cost segregation studies may treat portions of building components
as § 1245 property. For example, a study may conclude that 15 percent of a building’s electrical system directly supports § 1245 property, such as
specialized kitchen equipment. Based on that conclusion, the study will then treat 15 percent of the electrical system as § 1245 property. The allocation
of building components to § 1245 property is often a contentious issue.

Property allocations and reallocations are typically based on criteria established under the Investment Tax Credit (ITC). A plethora of legislative acts,
court decisions and Service rulings have produced complex and often conflicting guidance with respect to property qualifying for ITC, resulting in no
bright-line tests for distinguishing § 1245 property from § 1250 property. Related issues, such as the capitalization of interest and production costs
under IRC § 263A and changes in accounting method, add to the complexity of this issue.

In a recent landmark decision, the Tax Court ruled that, to the extent tangible personal property is included in an acquisition or in overall costs, it should
be treated as such for depreciation purposes. The court also decided that the rules for determining whether property qualifies as tangible personal
property for purposes of ITC (under pre-1981 tax law) are also applicable to determining depreciation under current law. [See Hospital Corporation of
America, 109 T.C. 21 (1997)] The Service acquiesced to the use of ITC rules for distinguishing § 1245 property from § 1250 property.

Based on these developments, the use of cost segregation studies will likely continue to increase. Unfortunately, there are no standards regarding the
preparation of these studies. Accordingly, studies vary widely in terms of the methodology, documentation, depth, format, and expertise of the study’s
preparer. This lack of consistency, coupled with the complexity of the law in this area, often results in an examination that is controversial and
burdensome for all parties.

Examiners reviewing cost segregation studies must determine the proper classification and correct costs of property. In some cases (e.g., small projects)
examiners may be able to evaluate a study without assistance. However, other studies may require specialists with expertise, industry experience and
specialized training (e.g., Engineers, Computer Audit Specialists and/or Technical Advisors). Examiners should perform a risk analysis as early as
possible to determine the depth of an exam and the need for assistance.

SUMMARY AND CONCLUSIONS
Depreciation issues involving cost segregation studies cross all LMSB industry lines and impact SB/SE taxpayers as well. The lack of consistency in cost
segregation studies and the absence of bright-line tests for distinguishing property contribute to the difficulties of this issue. The purpose of this ATG is
to provide the foundation to a better understanding of cost segregation studies and to provide the examination steps that will facilitate the audit process
and minimize burden on taxpayers, practitioners and Service examiners alike.


EXPERT WITNESS
Over the years we have worked on numerous projects which were tied to a judicial mandate.  They include dissolution of marriage proceedings, property
tax disputes, inheritance tax liability disputes, probates, and acquisitions by eminent domain.  To our credit all, but one, was settled prior to trial with one
requiring a deposition hearing.  

Our one court appearance was in the Superior Court, State of California-Compton Judicial District, July 1999.  We provided plaintiff expert witness
testimony in an inverse condemnation case.


APPRAISAL REVIEW
Federal and State Laws, and Contractual Agreements precludes the communication of our work product to unauthorized parties.  In lieu of an actual
Review Report I feel it is worth stating that an appraisal review is not an easy assignment.  It is exceedingly important for a “Reviewer” to have a broad
base of experience and education, dependance on affiliation with a particular trade/professional association for review or other assignments is unwise.  

We have designed a process to establish an amicable, communicative relationship between us and the appraiser under review.  We stick to the facts
and support every observed deficiency with a Citation and Supporting Documentation,
WE DO NOT PROVIDE UNSUBSTANTIATED OPINIONS OR
INTERPRETATIONS (USPAP, Standards Rule 3-1.f & g, 1347, 1348 and 1351: ... and develop the reasons for any disagreement)
.  For example,
an appraiser who has used an incorrect legal description would be notified of this fact, given the appropriate Citation from USPAP or the applicable
regulation then provided the correct description contained in the vesting document or similar available document.  It goes without saying that “time is of
the essence.”  We have found that this process  works extremely well in the expeditious completion of our Review Assignments; typically within one week.

Commercial Property Inspectors, Commercial Real Estate Inspectors, Appraiser, Appraisal, Commercial Appraiser, Real Estate Appraiser LA, Appraisal L.
A., real estate appraiser, Certified General Appraiser, Mark to Market Appraisal, Mark to Market Valuations, HUD Appraiser, find a real estate appraiser,
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Income Property Appraisal, Income Property Appraiser, Appraisal, Appraiser, Commercial Real Estate Appraiser, Fast Appraiser, Real Estate
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REAL PROPERTY INSPECTIONS
A recent addition to our Appraisal Practice is incorporation of the American Society for Testing Materials (ASTM) E-2018 Commercial Inspection
Protocol into each and every Multi Family Residential, Commercial, and Industrial Appraisal Report, upon request.  The purpose of this protocol is to
define a good commercial and customary practice in the United States of America for conducting a baseline
Property Condition Assessment (PCA) of
the improvements located on a parcel of residential, commercial, or industrial real estate.  The process is performed by a walk-through
survey/inspection, and conducting research, as outlined within the ASTM E-2018 guide.  The goal is to identify and communicate physical deficiencies to
a user.  Physical deficiencies are the presence of conspicuous defects or material deferred maintenance on a subject property’s material systems,
components, or equipment as observed during the field observer’s walk-through survey/inspection.  This standard specifically excludes deficiencies that
may be remedied with routine maintenance, miscellaneous minor repairs, normal operating maintenance, and de minims conditions that generally do not
represent material physical deficiencies of the property.   (
Sample RFP)

The scope of the standard includes a document review, independent research, and personal interviews which augment the walk-through
survey/inspection.  The work product resulting from completing a PCA in accordance with the
ASTM E-2018 standard is a Property Condition Report
(PCR)
.  The PCR incorporates the information obtained during the Walk-Through Survey, the Document Review and Interviews, and includes opinions of
probable costs for suggested remedies of the physical deficiencies identified.  The objective of the walk through inspection is to visually observe the
subject property so as to obtain information on material systems and components for the purposes of providing a brief description, identifying physical
deficiencies to the extent that they are observable, and obtain information needed to address issues in the PCR.  The purpose of the document review
and interviews is to assist with the consultant’s understanding of the subject property and identification of physical deficiencies.  Our goal, once again, is
to be the leader in our industry by continuously improving our work product.

Instructions For Preparing
The Multifamily Property Inspection & Evaluation Report (Form 4255) This Form 4255 should be completed by the
servicer. It should be submitted to Fannie Mae within 30 days of completion of each
annual physical inspection and at such other times as Fannie Mae requires.
General Instructions Before visiting the site, obtain and review:

• a current Certification to Project Rent Roll (Form 4243)
• a copy of the previous Multifamily Property Inspection and Evaluation Report
While at the site:
• inspect all vacant units
• inspect the lesser of 20 occupied units or 5 percent of the occupied units, if possible
• inspect units of each unit type
• see enough of the project to assess how the Property is being maintained
• take 5-10 representative color photographs of the buildings, units, and features inspected
• take photographs of extraordinary items requiring repair, maintenance, or replacement
• interview the property manager and other on-site staff to follow-up on maintenance items noted on the last Multifamily

Property Inspection and Evaluation Report and to get feedback on the Property’s condition and performance After conducting each annual inspection
and completing Form 4255, submit the original of the form along with a copy of the
Certification to Project Rent Roll (Form 4243), and a representative set of photographs to Multifamily Operations - Asset Management at the following
address:
Fannie Mae
Multifamily Operations - Asset Management
Drawer #AM
3900 Wisconsin Avenue, NW
Washington, DC 20016

Inspection Resource Center
Periodic physical property inspections are a critical component of oversight and maintenance of commercial and multifamily properties.  Mortgage
Bankers Association
(MBA) has worked with industry leaders to help increase the level of communication, standardization of reporting and the quality of
the review for property inspections.  

In 2005, Mortgage Bankers Association (MBA) adopted new inspector qualifications best practices, which require adequate training and experience for
all those professionals inspecting properties financed by Fannie Mae and Freddie Mac.  

MBA will continue to work with the members on property inspections in 2006.


Detrimental conditions cause over $50 billion in damages annually, and this figure is consistently rising.  Some cite the fact that much of today’s
developments are in areas that were once considered too risky because of soil conditions, access, proximity to airports, jails or prisons, or for other
reasons.  
The Real Estate Disclosure Report was developed as a comprehensive process to report on the myriad of issues that may be important to
the property owner, lender, or other client, so that the user of the disclosed data has a clear picture of the property’s condition and environs.  We are
one of a very few companies, nation wide, certified by the Appraisal Institute to prepare Real Estate Disclosure Reports
(RED Reports).

The RED Report does not put a dollar figure on any conditions.  A proper disclosure report simply informs the user of the report that certain conditions
are known or believed to exist, but is not a guarantee or substitute for a cost study.  The conditions may have no impact on value whatsoever.  Items of
disclosure include: General Conditions, Transactional Conditions, Market Conditions, Distress or Tragic Conditions (Crime, Deaths, etc.), Imposed
Conditions (Zoning, CC&R’s, etc.), Building Conditions, Soils Conditions, Environmental Conditions, Natural Conditions (Earthquake, Endangered
Species, etc.), and Hazardous Conditions.  

INITIAL INSPECTIONS 1950.5 (f)(1)-Within a reasonable time after notification of either party's intention to terminate the tenancy, or before the end of
the lease term, the landlord shall notify the tenant in writing of his or her option to request an initial inspection and of his or her right to be present at the
inspection.  

In 1999 we were Certified as
Contract Physical Inspectors, for the “NIC” and “BIC” Contracts, by the Real Estate Assessment Center (REAC), a newly
formed agency of HUD.  REAC is responsible for obtaining physical inspection and financial information for HUD-insured and assisted housing.  The
purpose of the Inspection Program is to inspect properties with HUD-held mortgages, properties for which HUD acts as the Section 8 contract
administrator, and properties owned by Public Housing Agencies.  HUD published a final rule that established uniform physical condition standards for
public housing and housing that was insured and/or assisted under certain HUD properties.  These standards are intended to ensure that this housing is
decent, safe, sanitary, and in good repair.


REHAB CONSULTATIONS
The Federal Housing Administration (FHA), which is part of the Department of Housing and Urban Development (HUD), administers various single family
mortgage insurance programs. These programs operate through FHA-approved lending institutions which submit applications to have the property
appraised and have the buyer's credit approved. These lenders fund the mortgage loans which the Department insures. HUD does not make direct
loans to help people buy homes.

The
Section 203(k) program is the Department's primary program for the rehabilitation and repair of single family properties. As such, it is an important
tool for community and neighborhood revitalization and for expanding homeownership opportunities. Since these are the primary goals of HUD, the
Department believes that Section 203(k) is an important program and we intend to continue to strongly support the program and the lenders that
participate in it.

Many lenders have successfully used the Section 203(k) program in partnership with state and local housing agencies and nonprofit organizations to
rehabilitate properties. These lenders, along with state and local government agencies, have found ways to combine Section 203(k) with other financial
resources, such as HUD's HOME, HOPE, and Community Development Block Grant Programs, to assist borrowers. Several state housing finance
agencies have designed programs, specifically for use with Section 203(k) and some lenders have also used the expertise of local housing agencies and
nonprofit organizations to help manage the rehabilitation processing.

The Department also believes that the Section 203(k) program is an excellent means for lenders to demonstrate their commitment to lending in lower
income communities and to help meet their responsibilities under the Community Reinvestment Act (CRA). HUD is committed to increasing
homeownership opportunities for families in these communities and Section 203(k) is an excellent product for use with CRA-type lending programs.

If you have questions about the 203(k) program or are interested in getting a 203(k) insured mortgage loan, we suggest that you get in touch with an
FHA-approved lender in your area or the Homeownership Center in your area.


Housing rehabilitation is an important component of any strategy aimed at meeting the nation's affordable housing needs. Keeping a home in good
working order or bringing one back from a state of disrepair promotes both sustainability and affordability with every stroke of the hammer and every
plumb line snap.
Pursuing a high quality rehab or renovation can also result in homes that are
better able to withstand storms and other natural disasters.


DISCOUNT REAL ESTATE BROKER
Full Service - Discounted Fees
(Maximum broker commission 4%)

Six-Percent Real Estate Broker Business Model
Services: Broker Only
Agents: Four (4)
Commissions Paid by Seller: Four (4)
Royalties to Franchiser: Varies
Savings: None

Our Discount, Real Estate Broker Business Model
Services: Broker, Appraiser, Loan Broker, Attorney Referral
Agents: One (1)
Commissions Paid By Seller: One (1)
Royalties to Franchiser: None (0)
Savings: Minimum Two-Percent (2%)



REAL ESTATE CONSULTATIONS
Consulting is a unique real estate specialty.   It is not considered a specific discipline with a defined body of knowledge, such as brokerage, manager, or
appraisal.   Rather, real estate consulting is a process—one that requires technical competency, thoughtful analysis, and critical inquiry, all of which are
directed toward achieving the best results for a client or employer.   At a minimum your consultant should have a Real Estate Brokers Licence, a General
Appraisal Licence and basic understanding of Architectural Systems, Construction Methods and Inspection Techniques.

A Real Estate Consultant serves as the link between defining the problem and devising a solution, or measurable economic value.  Essential to the
consulting process is the trust and confidence that prevails in the client or employer relationship. No matter the property type, real estate decision
makers call upon the Consultants in-depth knowledge for a breadth of services including:

  • Feasibility Studies
  • Financial Analysis
  • Valuation and Appraisal
  • Acquisitions and Dispositions Consulting  
  • Real Estate Brokerage
  • Development Planning  
  • Asset Management and Capital Budgeting  
  • Site Location, Relocation, Lease/Purchase Evaluation
  • Corporate Real Estate Strategy
  • Commercial Mortgage-Backed Securities (CMBS)
  • Expert Witness Testimony and Litigation Support/Appraisal Review  
  • Investment Analysis
  • Supply/Demand Analysis
  • Highest and Best Use/Reuse Studies
  • Acquisition Due Diligence
  • Property Management and Performance Evaluation
  • Eminent Domain Appraiser/Broker  
  • Land Use Planning
  • Non-Profit Consulting   
  • Mortgage Lending
  • Pension Fund Consulting
  • Public/Private Partnerships
  • Workouts
  • Environmental Consulting
  • Facilities Planning
  • Capital Formation and Syndication
  • Exchanges
  • REITs   
  • Investment Advisory
  • Commercial Property Inspectors, Commercial Real Estate Inspectors, Appraiser, Appraisal, Commercial Appraiser, Real Estate Appraiser LA,
    Appraisal L.A., real estate appraiser, Certified General Appraiser, Mark to Market Appraisal, Mark to Market Valuations, HUD Appraiser, find a real
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