Leasehold value – The interest held by a tenant. If the tenant pays market rent, then the leasehold has no market value. However, if the tenant pays less than the market, the difference between the present value of what is paid and the present value of market rents would be a positive leasehold value. For example, a major chain retailer may be able to negotiate a below-market lease to serve as the anchor tenant for a shopping center. This leasehold value may be transferable to another anchor tenant, and if so the retail tenant has a positive interest in the real estate.
The leading appraisal organization for personal property valuation is the American Society of Appraisers which is a sponsor member of the Appraisal Foundation and awards the ASA (Accredited Senior Appraiser) designation to candidates who complete five years of documented appraisal experience, pass a comprehensive exam along with required commercial and/or residential appraisal coursework, and submit two appraisal reports for review.

In the course of evaluating a property, an appraiser is expected to be alert and take notice of aspects and characteristics of the property, as well as the surrounding area, that could affect the value. This can include assessing the overall noise levels of the area, proximity to sources of recurring loud disturbances such as an airport or a railroad line, as well as the view offered by the property. Obstructions by neighboring buildings, for instance, could reduce the value of a property.
Appraisals can be assigned to nearly any item, including real estate. Appraisals are conducted by individuals called appraisers. Appraisers are educated in a variety of market valuation methods and are recognized by a regulatory authority as being capable of issuing an accurate valuation. For instance, an appraisal on an antique will take into account such variables as age, condition, origin, and availability of authenticating documentation.

An appraisal is a licensed appraiser's opinion of a home's market value based on comparable recent sales of homes in the neighborhood. Appraisals are usually ordered on behalf of a buyer's lender to protect the interests of the lender. The lender's underwriter will compare the appraisal price to the final purchase price of the home to ensure the buyer is not borrowing more than the house is worth. If the home appraises lower than the final sale price, the buyer may be able to renegotiate a lower price with the seller. If the seller won't lower the price, the buyer's lender may ask that the buyer put more money toward the down payment in order to make up the difference. Get an instant estimate of your home's value or learn how to increase your home's appraisal value.
In most instances when the cost approach is involved, the overall methodology is a hybrid of the cost and sales comparison approaches (representing both the suppliers' costs and the prices that customers are seeking). For example, the replacement cost to construct a building can be determined by adding the labor, material, and other costs. On the other hand, land values and depreciation must be derived from an analysis of comparable sales data.
The Property Appraiser of DeSoto County, Florida is charged with placing a fair and equitable market value on every parcel of property both real estate and tangible in our county. Many people believe the Property Appraiser determines the amount of taxes a property owner will pay but this is not the case. The job of property appraiser is to value property for tax purposes; the taxing authorities (Board of County Commissioners, School Board, City Council, Water Management) set the tax rate for all property and therefore the amount of taxes to be assessed.
“Mike has the knowledge, skills, and professional background to ensure our appraisers office is run efficiently and with excellence,” Brandes said in an email to Florida Politics.  “Mike’s 25 years as a professional real estate appraiser and 21 years as a principal and vice president managing private appraisal offices have given him the experience to expertly carry out the complex and important duties of the property appraiser’s office.

Summary:Commercial Real Estate Appraisals & Brokerage for various commercial property types, including multifamily apartment complexes, mix use vacant land, retail, proposed retail, industrial, office, office condominiums, vacant land subdivisions, mobile home parks, hotel, motels, shopping centers, eminent domain takings, highest and best use analysis, agricultural property, restaurants, insurable values, leased fee valuations, medical office, ad valorem tax disputes, among other property types ...
The four domains of the Marzano Teacher Evaluation Model contain 60 total elements and build on each other to support teacher growth, development and performance. Unlike other evaluation models, the Marzano Model is a coaching model that focuses on Domain 1: Classroom Strategies and Behaviors, which contains not only the largest number of elements but also those that have been shown in causal studies to have the most direct effect on student performance. 
Our investment in training and technology has helped our customers greatly reduce their workload. By offering on-line appraisal ordering, coupled with automatic report status updates and electronic delivery of the final product, we are able to eliminate the run around and phone tag hassles associated with this process. And since this process saves us money as well, we can keep our rates competitive with anybody in the industry.
“His 25 years of experience as a professional real estate appraiser, combined with his state certification, and his memberships in many organizations for both Realtors and property appraisers, make him an exceptional candidate for this important office,” Montanari said. “Besides his experience, Mike has the intelligence, character, and the right demeanor to serve all residents of Pinellas County.
Appraisal practice in the United States is regulated by state. The Appraisal Foundation (TAF) is the primary standards body; its Appraisal Standards Board (ASB) promulgates and updates best practices as codified in the Uniform Standards of Professional Appraisal Practice (USPAP), while its Appraisal Qualifications Board (AQB) promulgates minimum standards for appraiser certification and licensing.
The report must include a street map showing the appraised property and comparable sales used; an exterior building sketch; an explanation of how the square footage was calculated; photographs of the home's front, back and street scene; front exterior photographs of each comparable property used; and any other information, such as market sales data, public land records and public tax records, that the appraiser uses to determine the property's fair market value. An appraisal costs several hundred dollars, and generally, the borrower pays this fee.
U.S. Regulatory and Professional Standards and Guidelines  USPAP complia​nt valuation and independent-appraisal reviews for federally regulated  banks and financial institutions, asset-based lenders, family offices, endowments and foundations, high net worth individuals, private-equity investors and managed funds and, independent appraisal review expert witness and litigation support services to attorneys and in arbitration / mediation and as umpires.
Alternatively, multiple years of net operating income can be valued by a discounted cash flow analysis (DCF) model. The DCF model is widely used to value larger and more expensive income-producing properties, such as large office towers or major shopping centres. This technique applies market-supported yields (or discount rates) to projected future cash flows (such as annual income figures and typically a lump reversion from the eventual sale of the property) to arrive at a present value indication.
The Orange County Property Appraiser’s Office has been recognized by the Center for Digital Government with a Government Experience Project Award for effective use of online strategies to support meeting constituent needs and community outreach. The Agency was specifically honored for its outstanding website (ocpafl.org), hosting satellite offices during peak citizen engagement months, and for holding Signature Events like the recent “State of Orange County Real Estate.” “We are deeply honored by this recognition and proud that our ever-evolving outreach strategies continue to reach Orange County’s constituents,” said Singh. “It is important that government keep pace with private industry in communicating through technology to meet and exceed the expectations of our highly skilled users.”  
The Pinellas County property appraiser is responsible for finding, locating, and fairly valuing all property within Pinellas County with the purpose of assessing the taxable value. It's generally done at market value, which is essentially what someone would pay for the current state of your property. To get questions answered about your appraisal, find a property appraiser, or appeal a decision made by a property appraiser in Pinellas County, you can contact them at the following address:
The role of a real estate appraiser is to provide honest, impartial and objective opinions regarding the market value of the property in the form of an appraisal. This service plays a huge role in assisting those who own, manage, sell, invest, and/or lend money on the security of real estate. Appraisers will gather facts, stats, and any other information regarding said property. From there they will put their analytical skills to test in analyzing this data, exercising sound judgement, and communicating this effectively in their appraisal report.

The 2018 Proposed Property Tax Notices (TRIM Notices) will be mailed to property owners on 8/13/2018.  Please take the time to review the information on your notice.  If you have any questions or concerns pertaining to the information on the notice, please contact our office for assistance.  Please be aware that the Manatee County Property Appraiser’s Office does not set the millage rates (tax rates) or fees located in the Non Ad-Valorem Assessments section on the back page of the TRIM Notice.  Any questions pertaining to Non Ad-Valorem Assessments should be directed to the phone number printed on your TRIM Notice.

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