4-12-13

16A — April 12 - 25, 2013 —Financial Digest — Mid Atlantic Real Estate Journal

www.marejournal.com

A ppraisal I nstitute

or those of you who come from the school of “cost equates to value,” By Matthew Krauser, CRE, FRICS, Integra Realty Resources-NorthernNJ A tale of two “comparable” office properties F Managing Director [$400.00/hour] Associate Directors, Directors or Principals (Other MAIs) [$300.00 /hour] Senior Analyst (State Certified General R.E. Appraisers) [$200.00-$250 /hour] Analyst/Researcher [$150.00 /hour]

Commercial real estate has really never been about the sticks and bricks but rather about the present value of the income stream that a prop- erty can generate. However, in today’s economic climate, the occupancy, lease terms and the credit of the tenants have never been more important to an investor. Well leased properties not only reduce the risk and uncertainty of an investment, but negate the need for lost rental income and expenses such as tenant improvement costs and com- missions. The risks, costs and uncertainty with office building investments are the key reasons why cost may not equal value and why two properties, while physically the same, may be worth two extremes from a value per- spective. Matthew Krauser, CRE, FRICS is senior director of Integra Realty Resources- NorthernNJ. n Borges II, MAI, SRA . Broader analysis suggests this is primarily due to: • A sharp and long-term decline in the number of new people entering the field; • A high rate of future retire- ments due to the high mean age of appraisers; • Individuals leaving the profession due to challenging business conditions; • Increasing government regulation; • Wider use of alternative valuation technologies displac- ing some appraisers (especially in the residential sector); and • A potential oversupply of residential appraisers. (Nearly 70% of all appraisers focus primarily on residential ap- praisals.) While the overall number of appraisers is decreasing, the number of certified general and residential appraisers is on the upswing. The analysis shows there were nearly 6,000 more certi- fied general and residential ap- praisers on Dec. 31, 2012 than there were at year-end 2006. For the same period, there was a decline of nearly 16,000 licensed appraisers. n

I invite you to research the Northern New Jersey office mar- ket in today’s e c o n o m i c climate. In- tegra Realty R e s o u r c e s

of the appraisals done for the City’s AVI are brief and only included an exterior inspec- tion. To ensure the appraisal is as accurate as possible, a full and thorough inspection of the property – and any leases impacting its value - should be conducted. • Research – For a residen- tial property, having a sufficient number of recent, comparable sales is important. For a com- mercial or industrial property, the income-producing nature of the real estate is also im- portant. • Qualifications – It is illegal for real estate salespersons and brokers to provide a valuation analysis in Pennsylvania for a fee if they are not also certi- fied appraisers, so a “Brokers Price Opinion” is not advisable. Further, not all independent appraisals are admissible at appeal hearings or in court. Property owners should verify the appraiser’s qualifications, specifically their education and experience, to ensure they will receive an accurate and reliable analysis. Designated members of the Appraisal Institute are distin- guished professionals in the real estate industry because they have undergone strin- United States and New Jersey was coming out of the recession of the early nineties that made the initials RTC famous, an of- fice building that was twenty or thirty percent vacant was a sought after commodity, as the value-added investors were paying premiums for these types of assets. Investors anticipated rent spikes and rapid absorption due to the strengthening economy. Add- ing a new skin and lobby, as well as maintaining a strong relationship with the local and regional brokers, was the easy fix to achieving a stabilized oc- cupancy within a short period of time and creating value. Today, an investor needs to have deep pockets and acquire

lion or $293 psf. While they are two distinct office markets with varying market rents, construction costs for these two complexes may be similar but the sales prices indicate market values that are $250 psf apart. If the construction costs are similar, why such a disparity in values? The answer is occupancy, lease terms, and the credit worthi- ness of the tenant. The Roszel Rd. asset is mostly occupied by Tyco International until De- cember 2022, which provides a predictable and safe income stream, compared to the South Jefferson Rd. buildings requir- ing the need to achieve stabi- lized occupancy in a volatile economic environment. CHICAGO, IL — The%age of appraisers with a state cer- tification is at an all-time high, the nation’s largest professional association of real estate ap- praisers announced today. With more than half of U.S. apprais- ers aged 51 to 65, theAppraisal Institute anticipates opportuni- ties for new appraisers. The Appraisal Institute has analyzed the Appraisal Sub- committee National Registry data since 2006 using a con- sistent methodology, and the long-term trend is clear: • The number of appraisers continues to decrease at a rate of about 3% per year; • The appraiser population could decrease 25 to 35% over the next 10 years due to age attrition and fewer new en- trants. “In spite of a higher level of appraiser qualification overall, the lack of career prospects for trainees and few new people entering the profession are legitimate and serious issues, yet opportunities do exist to reach the next generation and employment options will, in fact, likely be enhanced in the coming years,” said Appraisal Institute president Richard

gent educational and technical training, and are, therefore, highly regarded by government agencies and courts of law. When a property owner walks into an appeal hearing or court with an independent appraisal done by a recognized expert, one who has the experience to defend that appraisal, as do SRAs for residential proper- ties and MAIs for commercial properties, they can be more confident in the outcome of their appeal. Remember, just because your taxes are going up doesn’t nec- essarily mean your property has been over-assessed: that may very well be the case, but maybe the City is just finally catching up with the property’s value. And even if it looks like your taxes are going to decrease, even significantly, your property may still be over- assessed. You need to investi- gate further to learn whether appealing your assessment is warranted. Michael J. Acquaro-Mig- nogna, MAI is 2013 presi- dent of the Philadelphia Metropolitan Chapter of the Appraisal Institute and a principal with Mid-Atlantic Valuation Group in Wayne, PA. n When looking at larger office transactions that occurred in 2012, Rubenstein Partners, LP acquired a 637,000 s/f office complex located at 115 South Jefferson Rd. in Hanover Township, Morris County, for $25 million or approximately $39 psf, while John Hancock purchased two buildings total- ing 302,561 square feet at 7 and 9 Roszel Rd. in Princeton, Mercer County, for $88.5 mil- a building at a deep discount in order to achieve pro forma returns. A combination of a stagnant economy as well as decreasing ratio of workers psf of office space creates a challenging environment for the office investor over the near term.

Matthew Krauser

particular, recent court cases have had a profound effect on valuations for assessment purposes. The extent to which properties are leased is criti- cally important and may not have been fully considered in the City’s valuations. Property owners seeking to challenge their assessments should have an independent ap- praisal performed to determine whether their property has been valued correctly and to determine if there are grounds for appeal. A well-researched, carefully documented and ac- curately prepared appraisal should be sought from a highly qualified appraiser, such as an SRA or MAI designated mem- ber of the Appraisal Institute. If a property owner chooses to hire an independent appraiser to obtain an unbiased valuation for tax appeal purposes, they should make sure the follow- ing occur: • Consultation – Although a property owner may not agree with their new assessment, the “actual” value might actually be the right value. Consulting with a qualified appraiser first will help determine if an appeal is necessary. • Full Inspection – Many Northern New Jersey ana- lyzes over two hundred office buildings per year and it has become evident that if one is well leased with a strong credit, potential purchasers will pay a premium for that product. However, if an office building is twenty or thirty percent leased, it might as well be vacant in the eyes of an investor. As a result, con- struction costs and market value may or may not be in equilibrium. It all depends on the occupancy and the terms of the leases. In the mid-1990s, as the

Philadelphia’s real estate tax assessment system has . . . continued from page 10A

Certified appraisers at all-time high, opportunities coming: Appraisal Institute

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