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The Harris Company, Real Estate Appraiser / Consultant Los Angeles, California 310.337.1973 harris_curtis@sbcglobal.net
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IT’S THE LAW-Designation Discrimination is Illegal [FIRREA, Sec. 564.6]: Professional Association Membership: Membership in an appraisal organization: A State Certified General Appraiser may not be excluded from consideration for an assignment for a federally related transaction by virtue of membership or lack of membership in any particular appraisal organization (Including the Appraisal Institute (AKA mai)
Determining the value of donated property would be a simple matter if you could rely only on fixed formulas, rules, or methods. Usually it is not that simple. Using such formulas, etc., seldom results in an acceptable determination of FMV. There is no single formula that always applies when determining the value of property.
This is not to say that a valuation is only guesswork. You must consider all the facts and circumstances connected with the property, such as its desirability, use, and scarcity.
For example, donated furniture should not be evaluated at some fixed rate such as 15% of the cost of new replacement furniture. When the furniture is contributed, it may be out of style or in poor condition, therefore having little or no market value. On the other hand, it may be an antique, the value of which could not be determined by using any formula.
Cost or Selling Price of the Donated Property
The cost of the property to you or the actual selling price received by the qualified organization may be the best indication of its FMV. However, because conditions in the market change, the cost or selling price of property may have less weight if the property was not bought or sold reasonably close to the date of contribution.
The cost or selling price is a good indication of the property's value if:
• The purchase or sale took place close to the valuation date in an open market,
• The purchase or sale was at “arm's-length,”
• The buyer and seller knew all relevant facts,
• The buyer and seller did not have to act, and
• The market did not change between the date of purchase or sale and the valuation date.
Example.
Tom Morgan, who is not a dealer in gems, bought an assortment of gems for $5,000 from a promoter. The promoter claimed that the price was “wholesale” even though he and other dealers made similar sales at similar prices to other persons who were not dealers. The promoter said that if Tom kept the gems for more than 1 year and then gave them to charity, Tom could claim a charitable deduction of $15,000, which, according to the promoter, would be the value of the gems at the time of contribution. Tom gave the gems to a qualified charity 13 months after buying them.
The selling price for these gems had not changed from the date of purchase to the date he donated them to charity. The best evidence of FMV depends on actual transactions and not on some artificial estimate. The $5,000 charged Tom and others is, therefore, the best evidence of the maximum FMV of the gems.
For Appraisers, New Tax Qualification Rules and Special Penalty Appraisers who perform valuations for federal (IRS-TRUST) tax purposes must now operate under several significant professional responsibility constraints, including greater required professional credentials and potential application of monetary penalties. Irs, Trust, Probate, date of death, Real Estate Appraiser.
Complaints Against Tax Professionals - Frequently Asked Questions What types of behavior could subject a tax practitioner to be sanctioned by the OPR? How do I make a complaint against an attorney, enrolled agent, appraiser or a certified public accountant? What information should be contained in the complaint to OPR? What happens after I make a complaint to OPR? What types of sanctions may be imposed by the OPR? How can I find out if my tax practitioner has been sanctioned by OPR? How do I make a complaint against an unenrolled preparer? Can OPR make a tax practitioner give a client’s money or their files back? What types of behavior could subject a tax practitioner to be sanctioned by the OPR? In general, there are four broad categories of misconduct, which may be subject to disciplinary action: (1) misconduct while representing a taxpayer; (2) misconduct related to the practitioner’s own return; (3) giving a false opinion, knowingly, recklessly, or through gross incompetence, (4) misconduct not directly involving IRS representation.
Foundation's Sale of Interests in Condos Not UBI 06/26/07 In determining if the sale of property held by a foundation produces unrelated business income, a determining factor is whether the property was held primarily for sale to customers in the ordinary course of a trade or business. Even though a foundation participated in the development of condomiums, the Service has ruled that a subsequent sale by the foundation of its interest will not produce UBI or adversely affect the foundation's 501(c)(3) exempt status.
Appellate Court Affirms Denial of Estate Tax Charitable Deduction 06/26/07 The Third Circuit Court of Appeals has affirmed the decison of the District Court in Edmond C. Galloway v. United States in denying an estate tax charitable deduction because a split-interest charitable trust did not take the form of a qualified charitable remainder annuity trust, charitable remainder unitrust, or pooled income fund in compliance with IRC section 2055(e).
Please visit our PGDC for more information about us, as well as the latest thinking on planned giving issues from some of our industry's top minds. Please contact us if you have any questions or comments. We look forward to assisting you in any way we can.
One respondent indicated that his/her discount percentage would apply only if the property is not community property, and that no discount would apply in the community property setting. A practitioner faced with a zero-discount assertion for community property may need to seek review by the group manager or through IRS Appeals. A denial based on family attribution is contrary to a wide body of law, even to the point of sanctions against the Service. See, e.g., Estate of Cervin v Commissioner (5th Cir 1997) 111 F3d 1252, reported in 18 CEB Est Plan R 177 (June 1997) (attorney fees awarded because IRS position against allowing fractional- share discount for real property was unreasonable); Propstra v U.S. (9th Cir 1982) 680 F2d 1248, reported in 4 CEB Est Plan R 52 (Dec. 1982) (discount allowed for community property interest in real property); and Estate of Bright v U.S. (5th Cir 1981) 658 F2d 999, reported in 3 CEB Est Plan R 63 (Feb. 1982) (community property one-half share of a 55-percent block of stock is valued as a 27 1/2-percent block). Several respondents indicated no safe harbor and stated that they require an appraisal to establish the discount amount.
TABLE I
Responses to survey Question 6, asking respondents to state the range of fractional discount "you would generally find acceptable for 1/2 interests in four types of real property"
Type of Property/ Respondent Single Family Residential Commercial Rental Property Raw Land Not Leased Farmland 1 0-5 10-35 10-35 5-25 2 15 20 15 20 3 15 15 15 15 4 15-30 25-40 25-40 25-40 5 20 20 20 20 6 15 15 15 15 7 25 15 15 15 8 15-20 15-20 15-20 15-20 9 15-20 15 15-30 15-20 10 15 12-15 20 20 11 15 15 15 15 12 0 No answer No answer 15
Readers are cautioned that, although it is possible to calculate an average for the responses, the individual responses, and even some of the ranges for particular IRS attorneys, vary sufficiently that no clear practice emerges. From a practical standpoint, in deciding whether to advise a client to pursue a fractional- interest discount within the general perceived "comfort range," attorneys will be balancing matters of relative staffing levels of the IRS, size of the estate, value of the asset, presence of issues apart from the fractional interest, and the client's willingness to deal with the "luck of the draw." Irs, Trust, Probate, date of death, Real Estate Appraiser.
How About a Vacation from the Complexity of Vacation Home Rules? By August A. Saibeni E-mail Story Print Story APRIL 2007 - IRC section 280A, “Disallowance of Expenses Relating to the Use of a Home with a Business,” does not allow individual taxpayers to deduct expenses that would otherwise be allowed for a dwelling unit used by the taxpayer as a residence. Exceptions include qualified interest, taxes, casualty losses, and certain business uses. Restrictions on deductions and losses also specifically apply to vacation home rentals. Complexity arises from several IRC sections, including 280A, which defines whether a vacation home is a residence and provides guidelines to categorize the property as personal, rental, or some combination of the two. If property is considered to be a vacation home, section 280A applies to limit losses; if property is considered to be strictly rental, passive activity loss rules of IRC section 469 apply to the activity. The dwelling could also be held as an investment or used as part personal and part business, such as a home office (both of which are beyond the scope of this article). As with any endeavor, if the activity is strictly personal in nature and not pursued with the intent to make a profit, the hobby loss provisions of IRC section 183 will disallow the deduction of any net losses.
Attaining Capital Gains Treatment of Property Transactions: Dealer Versus Investor Recent Case Law Provides Guidance for Taxpayers Seeking Investor Status By Frances E. McNair, Michael F. Lynch, and Nicholas C. Lynch E-mail Story Print Story JUNE 2007 - Notwithstanding the recent downturn in the housing market, real estate values remain close to an all-time high. Because of the current low capital gains rates, many speculative investors are selling large parcels of undeveloped or partially developed real estate. The IRS has sought to tax such sales at the higher ordinary income rates. According to the IRS, if such sales are frequent or substantial, if the property has been improved too much by the seller, or if the seller is merely an “agent” of the buyer, then the IRS will deny capital gains treatment. Whether a seller is deemed a “dealer” or “investor” has been a concern for a long time. Gain or loss on property held for sale by a dealer is generally treated as ordinary income (loss) for tax purposes, whereas sales of capital assets that are held for “investment” purposes receive capital gain (loss) treatment. No explicit legal standard exists for the determination of dealer status in the sale of property. The problem is so severe that, according to the Fifth Circuit Court of Appeals, “if a client asks you in any but an extreme case whether, in your opinion, his sale will result in capital gain, your answer should probably be, ‘I don’t know and no one else in town can tell you’” (J.D. Byram, CA-5, 83-1 USTC para. 9381, 705 F. 2d 1418). Recent court decisions have led to constructive guidance for taxpayers wishing to frame their selling activities to favor investor status.
Internal Revenue Service Instructions for Form 706 (Rev. October 2006) United States Estate (and Generation-Skipping Transfer) Tax Return
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"SEC. 6695A. SUBSTANTIAL AND GROSS VALUATION MISSTATEMENTS ATTRIBUTABLE TO INCORRECT APPRAISALS.
"(a) IMPOSITION OF PENALTY. -- If --
"(1) a person prepares an appraisal of the value of property and such person knows, or reasonably should have known, that the appraisal would be used in connection with a return or a claim for refund, and
"(2) the claimed value of the property on a return or claim for refund which is based on such appraisal results in a substantial valuation misstatement under chapter 1 (within the meaning of section 6662(e)), or a gross valuation misstatement (within the meaning of section 6662(h)), with respect to such property, then such person shall pay a penalty in the amount determined under subsection (b).
"(b) AMOUNT OF PENALTY. -- The amount of the penalty imposed under subsection (a) on any person with respect to an appraisal shall be equal to the lesser of --
"(1) the greater of --
"(A) 10 percent of the amount of the underpayment (as defined in section 6664(a)) attributable to the misstatement described in subsection (a)(2), or
"(B) $1,000, or
"(2) 125 percent of the gross income received by the person described in subsection (a)(1) from the preparation of the appraisal.
"(c) EXCEPTION. -- No penalty shall be imposed under subsection (a) if the person establishes to the satisfaction of the Secretary that the value established in the appraisal was more likely than not the proper value.".
(2) RULES APPLICABLE TO PENALTY. -- Section 6696 (relating to rules applicable with respect to sections 6694 and 6695) is amended - -
(A) by striking "6694 and 6695" each place it appears in the text and heading and inserting "6694, 6695, and 6695A", and
(B) by striking "6694 or 6695" each place it appears in the text and inserting "6694, 6695, or 6695A".
(3) CONFORMING AMENDMENT. -- The table of sections for part I of subchapter B of chapter 68 is amended by striking the item relating to section 6696 and inserting the following new items:
"Sec. 6695A.. Substantial and gross valuation misstatements attributable to incorrect appraisals.
"Sec. 6696. Rules applicable with respect to sections 6694, 6695, and 6695A.".
(c) QUALIFIED APPRAISERS AND APPRAISALS. --
(1) IN GENERAL. -- Subparagraph (E) of section 170(f)(11) is amended to read as follows:
"(E) QUALIFIED APPRAISAL AND APPRAISER. -- For purposes of this paragraph --
"(i) QUALIFIED APPRAISAL. -- The term 'qualified appraisal' means, with respect to any property, an appraisal of such property which --
"(I) is treated for purposes of this paragraph as a qualified appraisal under regulations or other guidance prescribed by the Secretary, and
"(II) is conducted by a qualified appraiser in accordance with generally accepted appraisal standards and any regulations or other guidance prescribed under subclause (I).
"(ii) QUALIFIED APPRAISER. -- Except as provided in clause (iii), the term 'qualified appraiser' means an individual who --
"(I) has earned an appraisal designation from a recognized professional appraiser organization or has otherwise met minimum education and experience requirements set forth in regulations prescribed by the Secretary,
"(II) regularly performs appraisals for which the individual receives compensation, and
"(III) meets such other requirements as may be prescribed by the Secretary in regulations or other guidance.
"(iii) SPECIFIC APPRAISALS. -- An individual shall not be treated as a qualified appraiser with respect to any specific appraisal unless --
"(I) the individual demonstrates verifiable education and experience in valuing the type of property subject to the appraisal, and
"(II) the individual has not been prohibited from practicing before the Internal Revenue Service by the Secretary under section 330(c) of title 31, United States Code, at any time during the 3-year period ending on the date of the appraisal.".
(2) REASONABLE CAUSE EXCEPTION. -- Subparagraphs (B) and (C) of section 6664(c)(3) are amended to read as follows:
"(B) QUALIFIED APPRAISAL. -- The term 'qualified appraisal' has the meaning given such term by section 170(f)(11)(E)(i).
"(C) QUALIFIED APPRAISER. -- The term 'qualified appraiser' has the meaning given such term by section 170(f)(11)(E)(ii).".
(d) DISCIPLINARY ACTIONS AGAINST APPRAISERS. -- Section 330(c) of title 31, United States Code, is amended by striking "with respect to whom a penalty has been assessed under section 6701(a) of the Internal Revenue Code of 1986".
(e) EFFECTIVE DATES. --
(1) MISSTATEMENT PENALTIES. -- Except as provided in paragraph (3), the amendments made by subsection (a) shall apply to returns filed after the date of the enactment of this Act.
(2) APPRAISER PROVISIONS. -- Except as provided in paragraph (3), the amendments made by subsections (b), (c), and (d) shall apply to appraisals prepared with respect to returns or submissions filed after the date of the enactment of this Act.
(3) SPECIAL RULE FOR CERTAIN EASEMENTS. -- In the case of a contribution of a qualified real property interest which is a restriction with respect to the exterior of a building described in section 170(h)(4)(C)(ii) of the Internal Revenue Code of 1986, and an appraisal with respect to the contribution, the amendments made by subsections (a) and (b) shall apply to returns filed after December 16, 2004.
Los Angeles County, Residential Appraiser, Real Estate Appraiser, and Commercial Appraisal / Appraiser Coverage Areas: 93510 Agoura 91301 Agua Dulce, Saugus 91350 Airport Worldway (City of LA) 90009 Alhambra 91801, 91803 Altadena 91001 Arcadia 91006 ,91007 ARCO Towers (City of LA) 90071 Arleta (City of LA) 91331 Artesia 90680 Athens 90044 Atwater Village (City of LA) 90039 Avalon 90704 Azusa 91702 Baldwin Hills 90008 Baldwin Park 91706 Bassett 91746 Bel Air Estates (City of LA) 90049. 90077 Bell 90201 Bell Gardens 90201 Bellflower 90706 Beverly Glen (City of LA) 90077, 90210 Beverly Hills 90210 - 90212 Biola Univ. (La Mirada) 90639 Boyle Heights (City of LA) 90033 Bradbury 91010 Brentwood (City of LA) 90049 Burbank 91501 - 91502 / 91506 / 91523 Burbank (Glenoaks) 91504 Burbank (Woodbury Univ.) 91510 Cal State Dominguez Hills (Carson) 90747 Cal State Long Beach (Long Beach) 90840 Cal State Northridge (City of LA) 91330 Cal Tech (Pasadena) 91125 - 91126 Calabasas 91302/91372 Canoga Park (City of LA) 91303 - 91304 Canyon Country (Santa Clarita) 91351 Carson 90745 - 90746 Carson (CS Univ. Dominguez Hills) 90747 Carson/Long Beach 90810 Castaic 91310 / 91384 Castellemare (City of LA) 90272 Century City (City of LA) 90067 Cerritos 90701 Chatsworth (City of LA) 91311 Cheviot Hills (City of LA) 90064 Chinatown (City of LA) 90012 City Terrace 90063 Civic Center (City of LA) 90012 Claremont 91711 Commerce, City of 90040 Compton 90220 - 90222 Country Club Park (City of LA) 90019 Covina 91722 - 91724 Crenshaw (City of LA) 90008 Cudahy 90201 Culver City 90230 / 90232 Cypress Park (City of LA) 90065 Diamond Bar 91765 / 91789 Dominguez Hills, Cal State (Carson) 90747 Downey 90240 - 90242 Downtown Los Angeles (City of LA) 90013 - 90015 / 90017 / 90021 / 90029 Eagle Rock (City of LA) 90041 East Los Angeles 90022 East Los Angeles (City of LA) 90023 East Rancho Dominguez 90221 Echo Park (City of LA) 90026 Edwards AFB 93523 El Monte 91731 - 91732 El Segundo 90245 El Sereno (City of LA) 90032 Elizabeth Lake 93532 Encino (City of LA) 91316 / 91436 Federal Bldg (Lawndale) 90261 Firestone Boy Scout Res. 92621 Florence 90001 Gardena 90247 - 90249 Glassell Park (City of LA) 90065 Glendale 91201 - 91208 Glendale (La Crescenta) 91214 Glendale (Tropico) 91204 - 91205 Glendale (Verdugo City) 91046 Glendora 91740 - 91741 Glenoaks (Burbank) 91504 Granada Hills (City of LA) 91344 Griffith Park (City of LA) 90027 Hacienda Heights (La Puente) 91745 Hancock Park (City of LA) 90004 / 90020 Harbor City (City of LA) 90710 Hawaiian Gardens 90716 Hawthorne (Holly Park) 90250 Hermosa Beach 90254 Hi Vista 93535 Hidden Hills 91302 Highland Park (City of LA) 90042 Hollywood (City of LA) 90028 / 90038 / 90068 Huntington Park 90255 Hyde Park (City of LA) 90043 Industry, City of 91744 / 91746 / 91789 Inglewood 90301 - 90303, 90305 Irwindale 91706 Jefferson Park (City of LA) 90018 Juniper Hills 93543 Koreatown (City of LA) 90005 La Canada-Flintridge 91011 La Crescenta (Glendale) 91214 La Habra Heights 90631 La Mirada 90638 La Mirada (Biola Univ.) 90639 La Puente 91744/91746 La Puente (Hacienda Heights) 91745 La Puente (Rowland Heights) 91748 La Verne 91750 Ladera Heights (City of LA) 90056 Lake Hughes 93532 Lake Los Angeles 93550 / 93591 Lake View Terrace (City of LA) 91342 Lakewood 90712 - 90713 / 90715 Lancaster 93534 - 93536 Lawndale 90260 Lawndale (Federal Bldg) 90261 LAX Area (City of LA) 90045 Leimert Park (City of LA) 90008 Lennox 90304 Littlerock 93543 Llano 93544 Lomita 90717 Long Beach 90802 - 90808, 90813 - 90815, 90822 Long Beach (Cal State Long Beach) 90840 Long Beach (McDonnell Douglas) 90846 Long Beach (North Long Beach) 90805 Long Beach (World Trade Ctr) 90831 - 90832 AIr Port Worldway 90009 ARCO Towers 90071 Arleta 91331 Atwater Village 90039 Bel Air Estates 90049 / 90077 Beverly Glen 90077 / 90210 Boyle Heights 90033 Brentwood 90049 Cal State Northridge 91330 Canoga Park 91303 / 91304 Century City 90067 Chatsworth 91311 Cheviot Hills 90064 Chinatown 90012 Civic Center 90012 Country Club Park 90019 Crenshaw 90008 Cypress Park 90065 Downtown Los Angeles 90013 - 90015 / 90017 / 90021 / 90029 Eagle Rock 90041 East Los Angeles 90023 Echo Park 90026 El Sereno 90032 Encino 91316 / 91436 Glassell Park 90065 Granada Hills 91344 Griffith Park 90027 Hancock Park 90004 / 90020 Harbor City 90710 Highland Park 90042 Hollywood 90028 / 90038 / 90068 Hyde Park 90043 Jefferson Prk 90018 Los Angeles (Koreatown) 90005 Los Angeles (Ladera Heights) 90056 Lake View Terrace) 91342 Los Angeles (LAX Area) 90045 Los Angeles (Leimert Park) 90008 Los Angeles (Los Feliz) 90027 Los Angeles (Mar Vista) 90066 Los Angeles (Mid City) 90019 Los Angeles (Mission Hills) 91345 Los Angeles (Montecito Heights) 90031 Los Angeles (Mount Olympus) 90046 Los Angeles (Mt. Washington) 90065 Los Angeles (North Hills) 91343 North Hollywood) 91601 - 91602 / 91604 - 91607 Northridge) 91324-91325 Pacific Highlands) 90272 Pacific Palisades) 90272 Pacoima) 91331 Los Angeles (Palms) 90034 Panorama City) 91402 Los Angeles (Park La Brea) 90036 Los Angeles (Pico Heights) 90006 Playa del Rey) 90293 Los Angeles (Porter Ranch) 91326 Los Angeles (Rancho Park) 90064 Reseda) 91335 San Pedro) 90731-90732 Los Angeles (Sawtelle) 90025 Los Angeles (Shadow Hills) 91040 Los Angeles (Sherman Oaks) 91403 / 91423 Los Angeles (Silverlake) 90026 Los Angeles (South Central) 90001 / 90003 /90007 / 90011 / 90037 / 90047 / 90061 - 90062 Los Angeles (Studio City) 91604 Los Angeles (Sun Valley) 91352 Los Angeles (Sunland) 91040 Los Angeles (Sylmar) 91342 Los Angeles (Tarzana) 91356 Los Angeles (Terminal Island) 90731 Los Angeles (Toluca Lake) 91602 Los Angeles (Tujunga) 91042 Los Angeles (USC) 90089 Los Angeles (Valley Village) 91607 Van Nuys) 91401- 91403 / 91405 - 91406 / 91411 / 91423 Los Angeles (Venice) 90291 Los Angeles (Watts) 90002/90059 Los Angeles (West Adams) 90016 Los Angeles (West Beverly) 90048 Los Angeles (West Fairfax) 90035 Los Angeles (West Hills) 91307 Los Angeles (West Los Angeles) 90025 Los Angeles (Westchester) 90045 Los Angeles (Westlake) 90057 Los Angeles (Westwood) 90024 Wilmington) 90744 Los Angeles (Wilshire Blvd) 90010 Los Angeles (Winnetka) 91306 Los Angeles (Woodland Hills) 91364 / 91367 Los Feliz (City of LA) 90027 Los Nietos 90606 Lynwood 90262 Malibu 90265 Manhattan Beach 90266 Mar Vista (City of LA) 90066 Marina del Rey 90292 Maywood 90270 McDonnell Douglas (Long Beach) 90846 Mid City (City of LA) 90019 Mission Hills (City of LA) 91345 Monrovia 91016 Montebello 90640 Montecito Heights (City of LA) 90031 Monterey Hills (City of LA) 90032 Monterey Park 91754-91756 Montrose 91020 Mount Olympus (City of LA) 90046 Mount Wilson 91023 Mt. Washington (City of LA) 90065 Newhall (Santa Clarita) 91321 North Hills (City of LA) 91343 North Hollywood (City of LA) 91601 - 91602 / 91604 - 91607 North Long Beach (Long Beach) 90805 Northridge (City of LA) 91324 - 91325 Northridge, Cal State Univ. (City of LA) 91330 Norwalk 90650 Oak Park 91301 Pacific Highlands (City of LA) 90272 Pacific Palisades (City of LA) 90272 Pacoima (City of LA) 91331 Palmdale 93550 - 93552 / 93591 Palms (City of LA) 90034 Palos Verdes Estates 90274 Panorama City (City of LA) 91402 Paramount 90723 Park La Brea (City of LA) 90036 Pasadena 91101 / 91103 - 91107 Pasadena (Cal Tech) 91125 - 91126 Pearblossom 93553 Phillips Ranch 91766 Pico Heights (City of LA) 90006 Pico Rivera 90660 Playa del Rey (City of LA) 90293 Playa Vista (City of LA) 90094 Pomona 91766-91768 Porter Ranch (City of LA) 91326 Quartz Hill 93536 Rancho Dominguez 90220 Rancho Palos Verdes 90275 / 90717 / 90732 Rancho Park (City of LA) 90064 Redondo Beach 90277 - 90278 Reseda (City of LA) 91335 Rolling Hills 90274 Rolling Hills Estates 90274 Rosemead 91770 Rosewood 90222 Rowland Heights (La Puente) 91748 San Dimas 91773 San Fernando 91340 San Gabriel 91775 - 91776 San Marino 91108 San Pedro (City of LA) 90731 - 90733 Santa Clarita (Canyon Country) 91351 Santa Clarita (Newhall) 91321 Santa Clarita (Valencia) 91354 - 91355 Santa Fe Springs 90670 Santa Monica 90401 - 90405 Saugus, Agua Dulce 91350 Sawtelle (City of LA) 90025 Shadow Hills (City of LA) 91040 Sherman Oaks (City of LA) 91403 / 9 1423 Sierra Madre 91024 Signal Hill 90755 Silverlake (City of LA) 90026 South Central (City of LA) 90001 / 90003 / 90007 / 90011 / 90037 / 90047 / 90061 - 90062 South El Monte 91733 South Gate 90280 South Pasadena 91030 South Whittier 90605 Stevenson Ranch 91381 Studio City (City of LA) 91604 Sun Valley (City of LA) 91352 Sunland (City of LA) 91040 Sylmar (City of LA) 91342 Tarzana (City of LA) 91356 Temple City 91780 Terminal Island (City of LA) 90731 Toluca Lake (City of LA) 91602 Topanga 90290 Torrance 90501-90506 / 90277 - 90278 Tropico (Glendale) 91204 - 91205 Tujunga (City of LA) 91042 Universal City 91608 USC (City of LA) 90089 VA Hospital (Sawtelle) 90073 Valencia (Santa Clarita) 91354 - 91355 Valinda 91744 Valley Village (City of LA) 91607 Valyermo 93563 Van Nuys (City of LA) 91401 - 91403 / 91405 - 91406 / 91411 / 91423 Venice (City of LA) 90291 Verdugo City (Glendale) 91046 Vernon 90058 View Park 90043 Walnut 91789 Walnut Park 90255 Watts (City of LA) 90002 /90059 West Adams (City of LA) 90016 West Beverly (City of LA) 90048 West Covina 91790-91793 West Fairfax (City of LA) 90035 West Hills (City of LA) 91307 West Hollywood 90069 West Los Angeles (City of LA) 90025 Westchester (City of LA) 90045 Westlake (City of LA) 90057 Westlake Village 91361 - 91362 Westwood (City of LA) 90024 Whittier 90601 - 90605 Whittier (Whittier College) 90608 Whittier College (Whittier) 90608 Willowbrook 90059 / 90222 Wilmington (City of LA) 90744 Wilshire Blvd (City of LA) 90010 Windsor Hills 90043 Winnetka (City of LA) 91306 Woodbury Univ. (Burbank) 91510 Woodland Hills (City of LA) 91364 / 91367 World Trade Center (Long Beach) 90831 - 90832
Please call for Orange County, Ventura County, Riverside County, San Bernardino, County Coverage Areas, Real Estate Appraiser Orange Riverside Ventura San Bernardino Counties,
Curtis - Rosenthal, Inc.
IRS Appriaser, Trust Appraiser, Probate Appraiser, date of death appraiser, Real Estate Appraiser, Appraiser Los Angeles LA,Southern California CA., Commercial Appraiser Los Angeles (LA) and Southern California (CA)Commercial Appraisal
IRS Appriaser, Trust Appraiser, Probate Appraiser, date of death appraiser, Real Estate Appraiser, Appraiser Los Angeles LA,Southern California CA., Commercial Appraiser Los Angeles (LA) and Real Estate Consultant, Los Angeles, California CA, Commercial Appraisal
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IRS Appriaser, Trust Appraiser, Probate Appraiser, date of death appraiser, Real Estate Appraiser, Appraiser Los Angeles LA,Southern California CA.Commercial Appraiser Los Angeles, California
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Los Angeles County, Residential Appraiser, Real Estate Appraiser, and Commercial Appraisal / Appraiser Coverage Areas: 93510 Agoura 91301 Agua Dulce, Saugus 91350 Airport Worldway (City of LA) 90009 Alhambra 91801, 91803 Altadena 91001 Arcadia 91006 ,91007 ARCO Towers (City of LA) 90071 Arleta (City of LA) 91331 Artesia 90680 Athens 90044 Atwater Village (City of LA) 90039 Avalon 90704 Azusa 91702 Baldwin Hills 90008 Baldwin Park 91706 Bassett 91746 Bel Air Estates (City of LA) 90049. 90077 Bell 90201 Bell Gardens 90201 Bellflower 90706 Beverly Glen (City of LA) 90077, 90210 Beverly Hills 90210 - 90212 Biola Univ. (La Mirada) 90639 Boyle Heights (City of LA) 90033 Bradbury 91010 Brentwood (City of LA) 90049 Burbank 91501 - 91502 / 91506 / 91523 Burbank (Glenoaks) 91504 Burbank (Woodbury Univ.) 91510 Cal State Dominguez Hills (Carson) 90747 Cal State Long Beach (Long Beach) 90840 Cal State Northridge (City of LA) 91330 Cal Tech (Pasadena) 91125 - 91126 Calabasas 91302/91372 Canoga Park (City of LA) 91303 - 91304 Canyon Country (Santa Clarita) 91351 Carson 90745 - 90746 Carson (CS Univ. Dominguez Hills) 90747 Carson/Long Beach 90810 Castaic 91310 / 91384 Castellemare (City of LA) 90272 Century City (City of LA) 90067 Cerritos 90701 Chatsworth (City of LA) 91311 Cheviot Hills (City of LA) 90064 Chinatown (City of LA) 90012 City Terrace 90063 Civic Center (City of LA) 90012 Claremont 91711 Commerce, City of 90040 Compton 90220 - 90222 Country Club Park (City of LA) 90019 Covina 91722 - 91724 Crenshaw (City of LA) 90008 Cudahy 90201 Culver City 90230 / 90232 Cypress Park (City of LA) 90065 Diamond Bar 91765 / 91789 Dominguez Hills, Cal State (Carson) 90747 Downey 90240 - 90242 Downtown Los Angeles (City of LA) 90013 - 90015 / 90017 / 90021 / 90029 Eagle Rock (City of LA) 90041 East Los Angeles 90022 East Los Angeles (City of LA) 90023 East Rancho Dominguez 90221 Echo Park (City of LA) 90026 Edwards AFB 93523 El Monte 91731 - 91732 El Segundo 90245 El Sereno (City of LA) 90032 Elizabeth Lake 93532 Encino (City of LA) 91316 / 91436 Federal Bldg (Lawndale) 90261 Firestone Boy Scout Res. 92621 Florence 90001 Gardena 90247 - 90249 Glassell Park (City of LA) 90065 Glendale 91201 - 91208 Glendale (La Crescenta) 91214 Glendale (Tropico) 91204 - 91205 Glendale (Verdugo City) 91046 Glendora 91740 - 91741 Glenoaks (Burbank) 91504 Granada Hills (City of LA) 91344 Griffith Park (City of LA) 90027 Hacienda Heights (La Puente) 91745 Hancock Park (City of LA) 90004 / 90020 Harbor City (City of LA) 90710 Hawaiian Gardens 90716 Hawthorne (Holly Park) 90250 Hermosa Beach 90254 Hi Vista 93535 Hidden Hills 91302 Highland Park (City of LA) 90042 Hollywood (City of LA) 90028 / 90038 / 90068 Huntington Park 90255 Hyde Park (City of LA) 90043 Industry, City of 91744 / 91746 / 91789 Inglewood 90301 - 90303, 90305 Irwindale 91706 Jefferson Park (City of LA) 90018 Juniper Hills 93543 Koreatown (City of LA) 90005 La Canada-Flintridge 91011 La Crescenta (Glendale) 91214 La Habra Heights 90631 La Mirada 90638 La Mirada (Biola Univ.) 90639 La Puente 91744/91746 La Puente (Hacienda Heights) 91745 La Puente (Rowland Heights) 91748 La Verne 91750 Ladera Heights (City of LA) 90056 Lake Hughes 93532 Lake Los Angeles 93550 / 93591 Lake View Terrace (City of LA) 91342 Lakewood 90712 - 90713 / 90715 Lancaster 93534 - 93536 Lawndale 90260 Lawndale (Federal Bldg) 90261 LAX Area (City of LA) 90045 Leimert Park (City of LA) 90008 Lennox 90304 Littlerock 93543 Llano 93544 Lomita 90717 Long Beach 90802 - 90808, 90813 - 90815, 90822 Long Beach (Cal State Long Beach) 90840 Long Beach (McDonnell Douglas) 90846 Long Beach (North Long Beach) 90805 Long Beach (World Trade Ctr) 90831 - 90832 AIr Port Worldway 90009 ARCO Towers 90071 Arleta 91331 Atwater Village 90039 Bel Air Estates 90049 / 90077 Beverly Glen 90077 / 90210 Boyle Heights 90033 Brentwood 90049 Cal State Northridge 91330 Canoga Park 91303 / 91304 Century City 90067 Chatsworth 91311 Cheviot Hills 90064 Chinatown 90012 Civic Center 90012 Country Club Park 90019 Crenshaw 90008 Cypress Park 90065 Downtown Los Angeles 90013 - 90015 / 90017 / 90021 / 90029 Eagle Rock 90041 East Los Angeles 90023 Echo Park 90026 El Sereno 90032 Encino 91316 / 91436 Glassell Park 90065 Granada Hills 91344 Griffith Park 90027 Hancock Park 90004 / 90020 Harbor City 90710 Highland Park 90042 Hollywood 90028 / 90038 / 90068 Hyde Park 90043 Jefferson Prk 90018 Los Angeles (Koreatown) 90005 Los Angeles (Ladera Heights) 90056 Lake View Terrace) 91342 Los Angeles (LAX Area) 90045 Los Angeles (Leimert Park) 90008 Los Angeles (Los Feliz) 90027 Los Angeles (Mar Vista) 90066 Los Angeles (Mid City) 90019 Los Angeles (Mission Hills) 91345 Los Angeles (Montecito Heights) 90031 Los Angeles (Mount Olympus) 90046 Los Angeles (Mt. Washington) 90065 Los Angeles (North Hills) 91343 North Hollywood) 91601 - 91602 / 91604 - 91607 Northridge) 91324-91325 Pacific Highlands) 90272 Pacific Palisades) 90272 Pacoima) 91331 Los Angeles (Palms) 90034 Panorama City) 91402 Los Angeles (Park La Brea) 90036 Los Angeles (Pico Heights) 90006 Playa del Rey) 90293 Los Angeles (Porter Ranch) 91326 Los Angeles (Rancho Park) 90064 Reseda) 91335 San Pedro) 90731-90732 Los Angeles (Sawtelle) 90025 Los Angeles (Shadow Hills) 91040 Los Angeles (Sherman Oaks) 91403 / 91423 Los Angeles (Silverlake) 90026 Los Angeles (South Central) 90001 / 90003 /90007 / 90011 / 90037 / 90047 / 90061 - 90062 Los Angeles (Studio City) 91604 Los Angeles (Sun Valley) 91352 Los Angeles (Sunland) 91040 Los Angeles (Sylmar) 91342 Los Angeles (Tarzana) 91356 Los Angeles (Terminal Island) 90731 Los Angeles (Toluca Lake) 91602 Los Angeles (Tujunga) 91042 Los Angeles (USC) 90089 Los Angeles (Valley Village) 91607 Van Nuys) 91401- 91403 / 91405 - 91406 / 91411 / 91423 Los Angeles (Venice) 90291 Los Angeles (Watts) 90002/90059 Los Angeles (West Adams) 90016 Los Angeles (West Beverly) 90048 Los Angeles (West Fairfax) 90035 Los Angeles (West Hills) 91307 Los Angeles (West Los Angeles) 90025 Los Angeles (Westchester) 90045 Los Angeles (Westlake) 90057 Los Angeles (Westwood) 90024 Wilmington) 90744 Los Angeles (Wilshire Blvd) 90010 Los Angeles (Winnetka) 91306 Los Angeles (Woodland Hills) 91364 / 91367 Los Feliz (City of LA) 90027 Los Nietos 90606 Lynwood 90262 Malibu 90265 Manhattan Beach 90266 Mar Vista (City of LA) 90066 Marina del Rey 90292 Maywood 90270 McDonnell Douglas (Long Beach) 90846 Mid City (City of LA) 90019 Mission Hills (City of LA) 91345 Monrovia 91016 Montebello 90640 Montecito Heights (City of LA) 90031 Monterey Hills (City of LA) 90032 Monterey Park 91754-91756 Montrose 91020 Mount Olympus (City of LA) 90046 Mount Wilson 91023 Mt. Washington (City of LA) 90065 Newhall (Santa Clarita) 91321 North Hills (City of LA) 91343 North Hollywood (City of LA) 91601 - 91602 / 91604 - 91607 North Long Beach (Long Beach) 90805 Northridge (City of LA) 91324 - 91325 Northridge, Cal State Univ. (City of LA) 91330 Norwalk 90650 Oak Park 91301 Pacific Highlands (City of LA) 90272 Pacific Palisades (City of LA) 90272 Pacoima (City of LA) 91331 Palmdale 93550 - 93552 / 93591 Palms (City of LA) 90034 Palos Verdes Estates 90274 Panorama City (City of LA) 91402 Paramount 90723 Park La Brea (City of LA) 90036 Pasadena 91101 / 91103 - 91107 Pasadena (Cal Tech) 91125 - 91126 Pearblossom 93553 Phillips Ranch 91766 Pico Heights (City of LA) 90006 Pico Rivera 90660 Playa del Rey (City of LA) 90293 Playa Vista (City of LA) 90094 Pomona 91766-91768 Porter Ranch (City of LA) 91326 Quartz Hill 93536 Rancho Dominguez 90220 Rancho Palos Verdes 90275 / 90717 / 90732 Rancho Park (City of LA) 90064 Redondo Beach 90277 - 90278 Reseda (City of LA) 91335 Rolling Hills 90274 Rolling Hills Estates 90274 Rosemead 91770 Rosewood 90222 Rowland Heights (La Puente) 91748 San Dimas 91773 San Fernando 91340 San Gabriel 91775 - 91776 San Marino 91108 San Pedro (City of LA) 90731 - 90733 Santa Clarita (Canyon Country) 91351 Santa Clarita (Newhall) 91321 Santa Clarita (Valencia) 91354 - 91355 Santa Fe Springs 90670 Santa Monica 90401 - 90405 Saugus, Agua Dulce 91350 Sawtelle (City of LA) 90025 Shadow Hills (City of LA) 91040 Sherman Oaks (City of LA) 91403 / 9 1423 Sierra Madre 91024 Signal Hill 90755 Silverlake (City of LA) 90026 South Central (City of LA) 90001 / 90003 / 90007 / 90011 / 90037 / 90047 / 90061 - 90062 South El Monte 91733 South Gate 90280 South Pasadena 91030 South Whittier 90605 Stevenson Ranch 91381 Studio City (City of LA) 91604 Sun Valley (City of LA) 91352 Sunland (City of LA) 91040 Sylmar (City of LA) 91342 Tarzana (City of LA) 91356 Temple City 91780 Terminal Island (City of LA) 90731 Toluca Lake (City of LA) 91602 Topanga 90290 Torrance 90501-90506 / 90277 - 90278 Tropico (Glendale) 91204 - 91205 Tujunga (City of LA) 91042 Universal City 91608 USC (City of LA) 90089 VA Hospital (Sawtelle) 90073 Valencia (Santa Clarita) 91354 - 91355 Valinda 91744 Valley Village (City of LA) 91607 Valyermo 93563 Van Nuys (City of LA) 91401 - 91403 / 91405 - 91406 / 91411 / 91423 Venice (City of LA) 90291 Verdugo City (Glendale) 91046 Vernon 90058 View Park 90043 Walnut 91789 Walnut Park 90255 Watts (City of LA) 90002 /90059 West Adams (City of LA) 90016 West Beverly (City of LA) 90048 West Covina 91790-91793 West Fairfax (City of LA) 90035 West Hills (City of LA) 91307 West Hollywood 90069 West Los Angeles (City of LA) 90025 Westchester (City of LA) 90045 Westlake (City of LA) 90057 Westlake Village 91361 - 91362 Westwood (City of LA) 90024 Whittier 90601 - 90605 Whittier (Whittier College) 90608 Whittier College (Whittier) 90608 Willowbrook 90059 / 90222 Wilmington (City of LA) 90744 Wilshire Blvd (City of LA) 90010 Windsor Hills 90043 Winnetka (City of LA) 91306 Woodbury Univ. (Burbank) 91510 Woodland Hills (City of LA) 91364 / 91367 World Trade Center (Long Beach) 90831 - 90832
Please call for Orange County, Ventura County, Riverside County, San Bernardino, County Coverage Areas, Real Estate Appraiser Orange Riverside Ventura San Bernardino Counties,