Our latest news and publications.

Smart Portfolio Price Optimization

By Guy Hagen

There are many different methods to optimize a combined PSA consideration across multiple properties, but using the wrong formula might cause expensive problems later.

Intangible Assets on Dirt

By Todd D. Jones, MAI, CRE, FRICS, and Michael J. Mard, CPA/ABV, CPCUAt the end of 2017, The Walt Disney Company filed an Agreement and Plan of Merger with the Securities and Exchange Commission to merge with Twenty-First Century…

SALT Matters

As a property owner’s biggest operating expense line item, underwriting property tax liabilities as part of pre-acquisition investment due diligence or operational budget forecasting and control is challenging, as evidenced by the magnitude of the consulting industry.Complicating matters since…

The Role of Property Tax in American Government (Part 3)

By Todd D. Jones, MAI, CRE, FRICS and Michael J. Mard, CPA/ABV, CPCUNote to reader: This article is third in a series of columns addressing The Role of Property Tax in American Government culminating in the generally accepted methodology…

The Role of Property Tax in American Government (Part 2)

By Todd D. Jones, MAI, CRE, FRICS and Michael J. Mard, CPA/ABV, CPCU Note to reader: This article is second in a series of columns addressing The Role of Property Tax in American Government culminating in the generally accepted methodology…

The Role of Property Tax in American Government (Part 1)

By Todd D. Jones, MAI, CRE, FRICS, and Michael J. Mard, CPA/ABV, CPCUNote to reader: This article starts a series of columns addressing The Role of Property Tax in American Government culminating in the generally accepted methodology of the…

What the Daubert Test Means to a Financial Expert

By Joryn Jenkins, Esq. and Michael J. Mard, CPA/ABV.In Part One of this series, we discussed how Daubert has increasingly replaced Frye as the standard for admitting expert scientific testimony in trials. As more and more states adopt Daubert,…