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Mark F. Pomykacz, MAI, MRICS
Professional Background:
Managing Partner, Founder
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Federal Appraisal & Consulting LLC, New Jersey
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Founded January 2001
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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
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Deloitte & Touche LLP, New York, NY
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1996 to 2001
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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
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Jerome Haims Realty, Inc., New York, NY
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1990 to 1995
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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
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NYC Economic Development Corp. &
NYC Department of Real Property, NY, NY
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1987 to 1990
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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
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United Evaluators, Morristown, NJ
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1986 to 1987
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Managed a branch office with staff of 6 professionals.
Licensed Real Estate Salesperson
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M. K. Butler Century 21, Oradell, NJ
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1985 to 1986
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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
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State of:
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License/Certification:
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Number:
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New Jersey
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Certified General Real Estate Appraiser
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RG01445
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New York
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Certified General Real Estate Appraiser
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46000000871
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Maryland
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Certified General Real Estate Appraiser
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10807
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Connecticut
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Certified General Real Estate Appraiser
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RCG.00000838
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Florida
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Certified General Real Estate Appraiser
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RZ3225
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Massachusetts
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Certified General Real Estate Appraiser
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100506
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| 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
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