Professional Background:

Managing Partner, Founder

Mr. Pomykacz specializes in complex, non-traditional real estate and business appraisal & consulting; client-defined or government-defined scopes of service and reports; national coverage for accountants, attorneys, bankers, capital markets, corporations, owners, investors, managers, governments & others concerning litigation, acquisitions & dispositions, tax & audit issues, financing, investor reporting, asset management, valuation consulting, appraisal management, co-sourcing, and appraisal reviews.

Mr. Pomykacz has over 19 years experience in real estate and business appraisal and advisory services and has developed expertise in complex and non-traditional valuation consulting services.  Mark has provided numerous consultation services including tax and audit valuations, underwriting, due diligence, capital markets, rent/buy/sell/donate and pricing decisions, property tax appeals and management, feasibility and market analysis, and litigation support.  He has worked on numerous asset and property types including closely held and public businesses, investment properties, corporate and investment real estate, vacant land, utilities and special purpose properties.  Mark has participated in arbitration, judicial, and condemnation proceedings.  He has worked on all types of estates and interests, including fee estate, leased interests, air and development rights, and partial interests.  Mark has written special purpose and consulting reports, executive summary reports, full narrative appraisals, market and feasibility studies, yield and after-tax analyses, and damages estimates, for governments, corporations, private concerns, and not for profits.  In addition to expert real estate valuation, appraisal and consulting experience, Mark has extensive background in real estate asset management and computer database and application development and management for real estate.

Mr. Pomykacz has published several articles  and lectures regularly on valuation issues.

Power & Utilities Qualifications

Mr. Pomykacz has specifically developed an expertise in the appraisal of electricity generation, transmission and distribution assets and other utility assets.  Mark has appraised nuclear, fossil fuel-fired, hydro, wind, and bio-gas facilities in locations around the U.S. and the world.  He has appraised telecommunications assets, water and sewer assets and natural gas assets around the US.  His utility appraisal and advisory services have been used by governments, corporations, and lenders and investors for tax and investor reporting, tax appeals, financing, development, and acquisition and disposition planning.

Senior Manager / Chief Appraiser - Eastern Sector

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 1000 companies, REITs, Wall Street banking firms, and law firms.  Also provided real estate asset and investment management consulting, and property tax appeals and management.

Vice Managing Partner, Consultant and Appraiser

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

Consulted and appraised on various property types for various city redevelopment projects, condemnation, public trusts, and tax incentive programs.  Wrote full narrative appraisal reports and summary reports, 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

Managed a branch office with staff of 6 professionals.  Appraised land development projects, condominium conversion projects and one to four family homes.

Licensed Real Estate Salesperson

Brokered commercial and residential sales and rentals.

Affiliations & Activities:

• MAI, Member of the Appraisal Institute
• MRICS, Member of the Royal Institution of Chartered Surveyors 
• 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 – 2004
• 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, 2007
• Education Chair, Metropolitan New York Chapter, 1999

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.

        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:

Adjunct Assistant Professor, New York University

Instructor, Baruch College, CUNY, The Newman Real Estate Institute

Qualified Appraisal Institute Instructor, Appraisal Institute

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. 

Mr Pomykacz also lectures at Appraisal Institute seminars.

The Center for Business Intelligence, Platts

• Valuing Generation Assets – Employing Effective Due Diligence
        Power Asset Mergers and Acquisitions Conference, May 2004

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

• Sophisicated Valuation Techniques – Theory and Practice
        5th Annual Electric Asset Valuation Conference, February 2005

 The International Association of Assessing Officers Annual Conference (IAAO)

• Valuing Complex Properties, Boston, August 2004
• Recognizing and Separating Real Property, Personal Property and Intangible Values in Common Indications in Value
  IAAO Public Utility Section, Milwaukee, September 2006
• Cell Towers and Telecommunications Property
  IAAO Legal Update, San Francisco, November 2006
• Preparation and Trial Seminar (Mock Trial), Las Vegas, May 2007
• Valuation of Power Plants in a Deregulated Environment:  A Cast Study
  IAAO 28th Annual Legal Seminar, Chicago, December 2007

Articles Written

• "Reducing Property Taxes in a Rising Market", Real Estate New York, February 1998
• "Considerations for Valuation and Litigation”, Deloitte & Touche Real Estate Newsletter, New York, April 2000
  
• "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
• “Correcting Property Taxes on High-Value Properties”, Unpublished, July 2004