
Tax Appeal Support
Acting as an independent third-party valuation expert, BBG appraisers can assist property owners considering ad valorem tax appeals of their commercial real estate.
We are not paid on contingencies and our opinions are designed to provide accurate and impartial valuation opinions.
Our scope of work consists of four phases:
First Phase – We provide a bracketing of values based on market data. We perform a mass appraisal technique in which we identify large quantities of comparable sales that may be applicable to the subject. We then identify which comparables are most applicable to an individual property and inherently identify a range of likely values for that individual property.
We do not form individual property value opinions. This is intended to compare the existing assessment to the likely range of value generated by the market, allowing a property owner to determine which assets are worth appealing.
Second Phase – We prepare restricted appraisal reports for individual properties for the owner’s use. As directed by the client, we prepare restricted use appraisal reports for individual properties within the portfolio. These are USPAP compliant appraisals with a complete work file and research. Inspections are often completed during this phase.
Third Phase – We prepare tax tribunal appraisal reports, based on the Phase II value opinions. As directed by the client, we write tax tribunal ready narrative reports based on the phase II restricted reports. These reports would be filed with the state tax tribunal to be used in the appeal.
Fourth Phase – We testify at the Tax Tribunal.
In the event that appeals are not settled, we appear as expert witnesses at the state tax tribunal.
Centrally-assessed Properties
Tax appeal work involving property that is taxed on a state level because it operates across county or state lines, including natural gas, natural gas liquids, and oil pipelines; mining property, oil and gas terminals, and telecommunications companies
Valuation Services
Core Capabilities

Eric P. Haims, MAI, AI-GRS
Managing Director and Litigation Support Services Leader
Eric P. Haims is a Managing Director at BBG, Inc. in the NYC office. With 30 years of commercial real estate appraisal and consulting experience, he has appraised thousands of commercial properties located in the Metropolitan New York area and across the country. Eric’s primary market area is the five boroughs of New York City and Eric’s secondary market area is the surrounding Counties of Westchester, Putnam, Dutchess, Nassau, Suffolk, as well as Southern Connecticut/Fairfield County and Northern New Jersey/Bergen, Morris, Essex and Hudson Counties. Eric’s concentration is on Valuation, Litigation and Support Services, Expert Witness Testimony, Arbitrations, Appraisal Review, Discounted Cash Flow Analysis, Estate Tax and Planning, Gift Tax, Matrimonial, Tax Appeal, Consulting, Land Valuation and the Valuation of TDRs.
Eric also specializes in the appraisal of commercial properties for both litigation and condemnation purposes pursuant to eminent domain, including assisting in the preparation of expert witness testimony for both direct and cross examination and the writing of rebuttal reports. Eric has appeared as an expert witness on real estate valuation in Federal Tax Court, the Surrogates Court of Kings County, United States Bankruptcy Court-Southern District of New York, New York State Supreme Courts in Manhattan, White Plains, Jamaica, Queens and Syracuse, New York and Supreme Court of New Jersey, Hudson County.
Eric P. Haims, MAI, AI-GRS
Managing Director and Litigation Support Services Leader

Louis Izenberg, MAI, SRA
Managing Director
Litigation Support Leader
Louis Izenberg is Managing Director at BBG Inc. in the New Jersey office, formerly known as Izenberg Appraisal Associates. He has been providing appraising and consulting services since 1985 with a concentration in litigation. His practice is diversified encompassing the valuation and evaluation of commercial, industrial, special purpose and large complex residential projects.
Mr. Izenberg’s experience includes subdivision analysis, feasibility studies, regional and community shopping centers, malls, office buildings, manufacturing and warehouse properties, apartment complexes, cooperative buildings, mobile home parks, adult health care facilities, quarries, hotels/motels, casinos and golf & country clubs.
Louis Izenberg, MAI, SRA
Managing Director
Litigation Support Leader

For more than four decades, Phil and his team have served law firms, government agencies, and private property owners, among other clients, in complex appraisal assignments, often involving litigation.
The Salt Lake City office assignments include eminent domain disputes, state and local property tax disputes, bankruptcy, foreclosure and loan deficiency, construction defects, real estate damages, breach of contract, appraiser liability, class-action certification, property acquisition and disposition assistance, and feasibility analysis. Other areas of expertise include appraisal services for financing, securitization, and income and estate tax.