Wayne Valliere President Mass. Board of Real Estate Appraisers

Name: Wayne Valliere, RA Title: President, Mass. Board of Real Estate Appraisers Company: Barnstable/IFA Plymouth Appraisal Services Location: P.O. Box 697, Buzzards Bay, MA 02532 Birthplace and year: New Bedford, Mass., Nov. 25, 1949 Family: Wife, Rachael College: New England Institute of Technology, BS, Engineering First job outside of appraisal: Technical specialist at a high tech company First job in real estate or allied field: High Point Real Property Appraisers, staff appraiser What do you do now and what are you planning for the future? 2008 criteria need to be brought up to date. Plan to get more involved with congressional leaders in the Bay State to effect change in some laws, i.e., sub-prime situation. Hobbies: Time with family Favorite book: "My Grandfather's Son" by Clarence Thomas Favorite movie: "Master and Commander" Person you admire most (outside of family): Hyman Rickover Key to success: Hard work, hard work, hard work If you had to choose another vocation what would it be? King

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Columns and Thought Leadership

Reverse exchanges and the challenges of a competitive real estate market - by Michele Fitzpatrick

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

The focus on price per s/f compared to the comparable sales used in the appraisal report - by Dennis Chanski

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.

Are appraisers on the same page as the assessor? - by Richard Seman

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.

Massachusetts real estate transfers over $1 million face new tax rules as of November 1st - by Daniel Meyer

Attention to owners of real estate in the Commonwealth (and the title companies and other professionals who advise them), the Massachusetts Department of Revenue (the “DOR”) recently adopted a new “millionaire’s tax” via 830 CMR 62B.2.4