Fitz Lufkin President Evaluation Services, Inc.

Name: Fitz Lufkin III Title: President Company: Evaluation Services, Inc. Location: 100 Brickstone Square, Ste. G-04, Andover, MA 21810 Birthplace and year: Gloucester, Mass., Feb. 1, 1963 Family: Wife, Ellen; children: Fitz, Christopher and Olivia College: Univ. of Mass./Amherst, BS in Economics First job in real estate or allied field: Appraisals, Inc. in Gloucester, fee appraiser What do you do now and what are you planning for the future? Oversee a full service appraisal and consulting company, primarily residential work; manage a staff of 8 appraisers, 2 administrators for Worcester and eastern and southern New Hampshire. Hobbies: Coach youth sports, play basketball and golf Favorite book: "Patriot Reign" by Michael Holley Favorite movie: "The Godfather," parts 1 and 2 Person you admire most (outside of family): Harry S. Truman Key to success: Hard work, perseverance and a little luck If you had to choose another vocation what would it be? Communications/teaching

Tags: Finance Appraisal & Consulting

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Over the past several weeks, I have completed appraisal assignments for private clients. Interestingly, after submitting these appraisals, I received several phone calls – not to question the value, content, or any incorrect information, but rather to discuss the price per s/f compared to the comparable sales used in the report.

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The purpose of this article is to address problematic or confusing issues which may help assessors and appraisers to better understand how to value real estate for tax assessment purposes.

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Our current, highly competitive real estate market poses specific challenges for investors who are considering taking advantage of a tax-deferred 1031 exchange. In this market, investors will have no problem selling their current property if priced properly, but they may find it difficult to find a suitable replacement property