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Mark F. Pomykacz, MAI, MRICS 

Professional Background:

Managing Partner, Founder

Federal Appraisal & Consulting LLC, New Jersey

Founded January 2001

Mr. Pomykacz specializes in complex, non-traditional appraisal and advisory services, nationally and internationally for accountants, attorneys, the capital markets, corporations and governments concerning development, acquisitions & dispositions, financing, investor reporting, litigation, tax & audit issues, and asset management. Mr. Pomykacz has over 23 years experience in real estate and business appraisal and advisory services. He has worked on numerous asset and property types including closely held and public companies, infrastructure, power plants, utilities, corporate and investment real estate, vacant land, and special purpose properties. Mark has participated in arbitrations, judicial, and condemnation proceedings. Mark has written special purpose and consulting reports, appraisals, market and feasibility studies. His work is used by many Fortune 1,000 companies, REITs, Wall Street banking firms, and accounting and law firms. 

Power & Infrastructure Analysis and Valuation Qualifications

Over the last seven years, Mr. Pomykacz has developed an expertise in the appraisal of electricity generation assets and other infrastructure assets. His power appraisals include nuclear, fossil fuel-fired, hydro, wind, geo-thermal, solar and bio-mass and bio-gas facilities in locations around the U.S. and the world. His other infrastructure appraisals include telecommunications assets, water and sewer assets, railroads, racetracks and petroleum, bio-diesel and ethanol refineries, and transmission assets around the U.S. His infrastructure appraisal and advisory services have been used by governments, corporations, and lenders and investors for development, acquisition and disposition planning, financing, and tax and investor reporting. Mark has appraised and advised on more than 200 infrastructure assets. He regularly testifies to his infrastructure appraisals.

Senior Manager / Chief Appraiser - Eastern Sector

Deloitte & Touche LLP, New York, NY

    1996 to 2001

Led multi-discipline professional consulting group, managing national portfolios of investment-grade properties, and real estate-secured assets. Provided real estate and business valuation consulting services including banking support, mergers & acquisitions due diligence, capital markets services, valuation services for tax and audit issues, litigation support, appraisals, and other consulting services. Clients included many Fortune 1,000 companies, REITs, Wall Street banking firms, and law firms. Also provided real estate asset and investment management consulting, and property tax appeals and management. Developed new business and business lines for the group.

Vice President, Consultant and Appraiser

Jerome Haims Realty, Inc., New York, NY

                                    1990 to 1995

Consulted and appraised on various property types including:  office buildings; shopping malls; industrial, factory, warehouse, loft, and manufacturing buildings; rental, cooperative, and condominium apartment buildings; mixed use buildings; special purpose properties; and vacant land for subdivision and for major urban redevelopment; partial interests, easements, right-of-ways and air rights.  Wrote full narrative appraisal reports and summary reports, market and feasibility studies, yield and after-tax analyses, and reviewed appraisals written by others.  Participated in arbitration, judicial, and condemnation proceedings and provided various consultation services including mortgage underwriting, litigation support, rent-buy and pricing decisions, construction feasibility, and asset management.

Senior Real Estate Manager and Chief Appraiser

NYC Economic Development Corp. &
NYC Department of Real Property, NY, NY

 1987 to 1990

Consulted and appraised on various property types for various city redevelopment projects, condemnation, public trusts, and tax incentive programs. Wrote appraisal, conducted market and feasibility studies, managed appraisal contractors, and reviewed appraisals. Provided asset management to projects with an aggregate value in excess of $2 billion. 

Office Manager, Appraiser

United Evaluators, Morristown, NJ

 1986 to 1987

Managed a branch office with staff of 6 professionals. 

Licensed Real Estate Salesperson

M. K. Butler Century 21, Oradell, NJ

1985 to 1986

Brokered commercial and residential sales and rentals.

Affiliations & Activities:

MAI, Member of the Appraisal Institute
Active Leader in the Appraisal Institute Community:
     Member of the Board of Directors, National, 2002, 2004 - 2006
     President, Metropolitan New York Chapter, 2005
     Chair, Regional Committee, Region VI, 2006
     Officer, Metropolitan New York Chapter, 2001 - 2005
     Regional Director, Region VI, 2002, 2004 - 2006
     Member of Board of Directors, Metropolitan New York Chapter, 1998 - 2006
     International Relations Committee Member, National, 1997 - 2005
     Strategic Planning Committee, National, 2005 - 2006
     Education Chair, Metropolitan New York Chapter, 1999

MRICS, Member of the Royal Institute of Chartered Surveyors

 Licenses:

State Certified Real Estate General Appraiser

State of:

License/Certification:

Number:

New Jersey

Certified General Real Estate Appraiser

RG01445

New York

Certified General Real Estate Appraiser

46000000871

Maryland

Certified General Real Estate Appraiser

10807

Connecticut

Certified General Real Estate Appraiser

RCG.00000838

Florida

Certified General Real Estate Appraiser

RZ3225

Massachusetts

Certified General Real Estate Appraiser

100506

  Pennsylvania Certified General Real Estate Appraiser   GA001700R
  New Hampshire Certified General Real Estate Appraiser   NHCG-749
  Illinois Certified General Real Estate Appraiser   553.001871
  California Certified General Real Estate Appraiser   AG043987
 Washington Certified General Real Estate Appraiser   1101976
  Michigan Certified General Real Estate Appraiser  1201069583

Education Background:

Bachelor of Arts, Political Science

Rutgers University, New Jersey, 1986

        Appraisal Institute

Completed all courses and examinations required to obtain and maintain the MAI designation.  Member of the Metropolitan New York and Northeast New Jersey chapters.

Royal Institution of Chartered Surveyors

Completed all courses and examinations, or equivalents required to obtain and maintain the MRICS designation.

        Institute for Professionals in Taxation

Completed all courses and examinations required to obtain the CMI designation.  Mr. Pomykacz was granted the CMI designation in 1998.  Due to a lack of need, Mr. Pomykacz no longer remains a dues paying member of IPT.

Instructorships & Speaking Engagements:

University/Institutional Lectures/Presentations

Mr. Pomykacz teaches “Income Capitalization Theory and Techniques” (AKA Course #310), and “Uniform Standards of Professional Appraisal Practice (AKA USPAP), Part A”.  These courses are required for designation from the Appraisal Institute and for state licensing and certification. 

Adjunct Assistant Professor, New York University

Instructor Baruch College, CUNY, The Newman Real Estate Institute

Qualified Appraisal Institute Instructor, Appraisal Institute

 Business Lectures/Presentations

Mr. Pomykacz also regularly speaks at various accounting, assessor and other professional seminars and conferences. Several recent or relevant presentations follow.

PEI Infrastructure Investor: New York
Managing Infrastructure Assets: In a Post-Cheap Deb World
New York, NY, 2009

Power & Electricity World: Latin America Conference
Creating and Measuring Value: A Power Plant Development
Coral Gables Florida, 2009

Corpbanca Seminar Invitation
Fair Value Appraisal for the Real Estate Industry in Chile
Santiago, Chile, 2008

The Pan Pacific Valuation Conference
The Effects of Deregulation/Privatization on the Selection of Valuation Methodology
23rd Pan Pacific Valuation Conference,
San Francisco, 2006

Baruch College (CUNY),
"Exuberant Bubble" or "Fundamentally Sound": Where are Real Estate Prices Going?
New York, September, 2005

The Center for Business Intelligence, now Platts, a division of McGraw-Hill

Valuing Generation Assets - Employing Effective Due Diligence
Power Asset Mergers and Acquisitions Conference, 2004

Methodologies for Portfolio Valuation of Power Plant Assets
6th Annual Electric Asset Valuation Conference, 2004

Sophisticated Valuation Techniques - Theory and Practice
5th Annual Electric Asset Valuation Conference, 2003

The International Association of Assessing Officers (IAAO)

Reconciling the Reconciliation, Power Plants and Utilities
IAAO Public Utility Section, Charleston, 2006

Recognizing & Separating Real Property, Personal Property, and Intangible Values in Common Indications of Value
IAAO Public Utility Section, Milwaukie, 2006

Cell Towers and Telecommunications Property
IAAO Legal Update, San Francisco, 2006

Valuing Complex Properties, Power Plants
IAAO Public Utility Section, Boston, 2004

Preparation and Trial Seminar (Mock Trial)
IAAO, Las Vegas, May, 2007

Preparing for the Big One - The Trial of a $1 Billion Case; How a Complex Case Illustrates Basic Principles of Valuation and Trial Practice
CAAO 14th Fall Symposium, 2008

The Wichita State University Annual Conference on the Appraisal for Ad Valorem Taxation of Communications, Energy and Transportation Properties

Rutgers University, Office of Continuing Education
Brownfields: Emerging Issues, The Economics of Green
Rutgers University, New Brunswick, New Jersey, 2008

The Long Island Society of Certified Public Accountants
Understanding Key Appraisal Concepts: Methodologies and Procedures, and Capitalization Rates
Real Estate Committee, October, 2005

The Society of Professional Assessors

Appraising Complex Properties for Property Taxes: A Power Plant Case Study
Mystic, CT, October, 2005

How low can you go? Capitalization and Yield Rates Methodologies, Procedures, Market Cycle, and Current Issues
Rutherford, NJ, April, 2006

Articles Written

"Defining and Supporting Entrepreneurial Profit and Incentive, and External Obsolescence"
The Appraisal Journal, Pending Publication, Winter 2010

"Relationships between the Overall Property and Its Parts, and the Three Approaches to Value "
The Appraisal Journal, Winter 2009

"The Energy for Change: Building Our Alternative Energy Future"
Property World, Royal Institution of Chartered Surveyors, Winter 2009

"The Economics of Green"
Unpublished, November 2008

"Corridor Valuation, the ATF Method, and Maximally Productive Uses, Recent Observations from the Rail Line"
Right of Way Journal, International Right of Way Association, September 2008

"Correcting Property Taxes on High-Value Properties"
Unpublished, July 2004

"A Generalized Analysis to Determine Three Unknowns; Value, Real Estate Taxes and Real Estate Tax Recoveries"
Assessment Journal, Summer 2003

"Property Taxes, A Silver Lining"
Energy Pulse, July 2003

"Considerations for Valuation and Litigation"
Deloitte & Touche Real Estate Newsletter, New York, April 2000

"Reducing Property Taxes in a Rising Market"
Real Estate New York, February 1998