Member Details

Qualifications of Mark Pomykacz, ASA, MAI, AI-GRS, MRICS
908.534.3590
mark@federalappraisal.com


Professional Background

Managing Partner
Federal Appraisal & Consulting LLC, New Jersey
Since 2001

General Appraisal and Advisory Qualifications

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 30 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, Wall Street banking firms, accounting and law firms, and various government agencies.

Power & Infrastructure Analysis and Valuation Qualifications

Over the last ten 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, other types of power generation 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 250 infrastructure assets. He regularly testifies to his power and infrastructure appraisals.


Senior Manager / Chief Appraiser - Eastern Sector
Deloitte & Touche LLP, New York, NY
5 years

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
5 years

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 appraisal reports, market and feasibility studies, 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, New York, NY
3 years

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
2 years

Managed a branch office with staff of 6 professional appraisers.


Professional Affiliations & Activities

MAI, Member of the Appraisal Institute
AI-GRS, General Review Appraiser
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

ASA, Accredited Senior Appraiser, Real Property; All Types, American Society of Appraisers

MRICS, Member of the Royal Institute of Chartered Surveyors


Licenses, State Certified General Real Estate Appraiser

State of: Number:
New Jersey 42RG00144500
New York 46000000871
Maryland 10807
Delaware X1-0000636
Connecticut RCG.0001048
Illinois 553.001871
Pennsylvania GA001700R
California AG043987
Michigan 1201069583
Massachusetts 103483
Florida RZ3225
Washington 101976
Oregon C001189
New Hampshire NHCG-853
Virginia 4001017013
Georgia 358368
Utah 9137815-CG00
Washington D.C. GA12107

Education Background

Bachelor of Arts
Political Science
Rutgers University, New Brunswick, New Jersey

Appraisal Institute
Completed all courses and examinations required to obtain and maintain the MAI designation.

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. 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 taught “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, and were offered at the following institutions.

Adjunct Assistant Professor, New York University
Instructor, Baruch College, CUNY, The Newman Real Estate Institute
Qualified Appraisal Institute Instructor, Appraisal Institute

Mr. Pomykacz also has lectured at Appraisal Institute seminars.


Business Lectures/Presentations

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

New Jersey State Bar Association Annual Conference
Borgata Decision! Appraisal Implications
Atlantic City, NJ, 2014

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

Preparing for the Big One – The Trial of a $1 Billion Case; How a Complex Case Illustrates Basic Principles of Valuation and Trial Practice
37th Annual Conference, 2007

Rate Basics – Back to the Basics for Experts, Finding a Common Language
40th Annual Conference, 2010

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

Dark Store v the Force of Market Value
Big Box, Little Box and the Dark Store Hypothesis
Hasbrouck Heights, NJ, April, 2016

Borgata Decision - Separating Real, Personal and Intangible Property
Hasbrouck Heights, NJ, April, 2014

A Case Study in Complex Litigation: Wheelabrator v City of Bridgeport
Haddam, CT, November, 2013

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

The Institute for Professionals in Taxation, IPT, Annual Property Tax Symposium
Valuation of Electric Generating Stations Owned by Independent Power Producers
Austin, Texas, November 2, 2010

Connecticut Association of Assessing Officers
Dark Store v the Force of Market Value
Big Box, Little Box and the Dark Store Hypothesis
University of Connecticut, CT, June, 2016

The Appraisal and Assessment of Big Box and Large Owner-Occupied Properties
September, 2011


New Jersey County Tax Board Association
Appraising Solar Power Assets for Property Taxation
September, 2011

South Jersey Chapter of the Appraisal Institute
Appraising Solar Power Assets
September, 2011


Articles and Publications

“The Appraisal of Power Plants”
The Appraisal Journal, Summer 2014
This article won the 2014 Swango Award. The Appraisal Journal’s Editorial Board presents the Swango Award to the best article published during the previous year on residential, general, or technology-related topics, or for original research of benefit to real estate analysts and valuers.

“Options in Real Estate Valuation”
The Appraisal Journal, Summer 2013

Reviewer for the “Real Estate Valuation in Global Markets”, Second Edition
The Appraisal Institute, 2010, ISBN 978-1-935328-12-4

“Defining and Supporting Entrepreneurial Profit and Incentive, and External Obsolescence”
The Appraisal Journal, 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

“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

Last revised July 18, 2016

power plant utility infrastructure special purpose property commercial real property