The Valuation of Real Estate & Business Interests
Our firm has provided professional real estate valuation services for over 55 years and in the past 40 years, developed the specialized expertise to assist accountants, CPAs, and tax advisors in analyzing the value of clients’ real estate and associated business assets including FF&E, and Intangible Assets plus Goodwill, dba Business Enterprise Value (BEV).
We offer valuations for insurance purposes, estate planning and trusts, probate proceedings, gift taxes, pre-nuptial agreements, corporation asset valuation, formation of partnerships and management agreements, marriage and partnership dissolutions, assessment appeals, and mortgage financing.
Appraisals are made for many reasons, among them: present value, as is, or before and after changes in the property or occupancies prospective and retroactive valuation dates asset management accounting planning for a future sale including estimated future marketing times allocations of purchase prices between various acquired assets, including allocations between land and depreciable improvements. due diligence for mergers, acquisitions, and division of assets. restructuring of ownership interests annual valuation of business assets for balance sheet reporting
Fractional Interests – Our Specialty Over the past fifteen years, our firm has had the opportunity to develop the data and techniques to value fractional interests in real estate and business assets. We specialize in valuing all types of fractional or minority interest ownerships such as family based shared ownerships, tenants-incommon, joint tenancies, all types of partnerships, limited liability corporations, and both C and S corporations.
We have researched and developed a unique and proprietary set of market transactions that illustrate actual sales of fractional interests involving many diverse types of real estate and business ownership entities. We also subscribe to Partnership Profiles and other published references . Our analyses include, when appropriate, development of estimated costs for a Partition action, a court tested means of resolving ownership disputes. All of this research provides excellent support for estimating discounts for valuing fractional interests.
We invite the reader to contact Yovino-Young, Incorporated for additional information relating to your particular valuation problem or objective.