Helping you make smart decisions about your property’s value or taxes.


Our Clients struggled with these issues when they were buying, building, and managing real estate.

Now they don't

Property Tax Review (PTR) Report


Whether making an offer or in due diligence, our PTR forecasts taxes and answers whether there are any tax incentives available

Long-Term Tax Agreement (LTA)


We secure PILOTs/TIFs that make your taxes predictable and reasonable years into the future

Tax Consulting Services

We manage tax appeal cases to make sure taxes are fair and settled amicably

Forensic Appraisal

We complete, academically-grounded, complex property appraisals for contested litigation.


Barry J Cunningham, PhD, MAI

President & CEO

Barry J Cunningham has been appraising and consulting on real estate related litigation for thirty-one years. He has worked in forty states and participated in hundreds of informal negotiations, settlement conferences, and mediations. He has testified before administrative bodies and tribunals and participated in trials in state and federal courts across the country. Half of his appraisal and consulting work is completed for public entities (cities, towns, and counties) and half for private property owners. This work includes both real estate appraisal activities and in case management and conflict resolution activities. He focuses on larger complex property valuations. Additionally, he has taught courses and seminars to appraisers, assessors, and bar associations on a variety of topics, including Testifying as an Expert Witness, Implications of Recent Case Law, Debates over Business Enterprise Value in Hotel Valuation, Statutory Mandates in Valuing Affordable Housing, Conflict Resolution in Value Disputes, and Effectively Managing Tax Appeals. He has a BA in Economics from Charter Oak State College and a Master’s and PhD in Education from Capella University. He also holds the prestigious MAI designation from the Appraisal Institute and completed 27 graduate-level credits including the rigorous and unparalleled Certificate in Mediation and Conflict Resolution from Champlain College’s Woodbury Institute.



We began in 1991 completing commercial appraisals for banks


We moved into litigation, completing appraisals and case managing value disputes throughout the Northeastern U.S


We began working with clients in acquisitions across the U.S, providing tax forecasts and Long-Term Tax  (LTA) Agreements (PILOTs, TIFs)


We oversee client portfolios throughout the United States . . . from California to Maine, Michigan to Texas


In the future - we are known as the "go to" firm if it involves property value or taxes with a national alliance of like-minded firms. 


We cannot stress the importance of having a good conversation

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