Almy, Gloudemans, Jacobs & Denne
Property Taxation and Assessment Consultants
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Our Clients

Since the formation of Almy, Gloudemans & Jacobs in 1991, we have served the following clients. (Click here to see client maps.)

  • Alberta Municipal Affairs, Assessment Services Branch. 1997-2006. Evaluate the preparedness of the Cities of Calgary and Edmonton to produce high quality mass appraisal reassessments in 1998 for taxation in 1999. Review audit and equalization process and assist with implementation of our recommendations, including drafting audit manuals and presenting recommendations to stakeholders. Review a draft assessment manual for the Assessment Valuation Steering Committee. Conduct valuation-modeling workshops. Assist in defense of appeals of equalization procedures. Review of detailed (performance) audit program.
  • City of Alexandria, Virginia. 2011. Assistance with residential and condominium models.
  • Allegheny County, Pennsylvania. 2005 and 2012. Ratio study and reappraisal review.
  • American Civil Liberties Union. 1999-2000. Assist in a challenge to a county's assessment practices, under which the county had not had a reassessment since 1938.
  • Municipality of Anchorage, Alaska. 2002 and 2009. Evaluate in-place computer-assisted mass appraisal system and recommend strategies for addressing deficiencies; assist with the development of a request for proposals for assessment and taxation software.
  • ARD, Inc. 2002-2004; 2008. Assist with the introduction of a broad-based real property tax in the Republic of Rwanda as part of a USAID-funded fiscal decentralization initiative. Help design procedures and forms, assist with training and organizational development, and advise on legislation. Help with the implementation of a locally administered real property tax in the Republic of Macedonia.
  • Arizona Department of Revenue, Property Valuation and Equalization Division. 1995 to present. Provide training and assist with CAMA systems design, ratio study and equalization issues, and valuation modeling.
  • Arkansas Assessment Coordination Department. 2004-2005; 2009; 2012. Review and make recommendations for ratio studies and provide related software and user's manual. Assist in preparation of CAMA systems specifications. Prepare a review of field audit operations and related recommendations. Assist with ratio study issues. Conduct ratio studies for reappraisal counties.
  • Arlington County, Virginia. 2001-2003. Litigation assistance involving an anchor department store. Assistance with time trends and assessment performance analysis.
  • Baker & Daniels LLP. 2006 to present. Assist in an appeal involving a discriminatory assessment of a shopping center.
  • Barents Group. 1997. Assist with fiscal and tax reform project in the Republic of Georgia.
  • Barents Group of KPMG Consulting, Inc. 2001-2002. Assist with installation of new property tax system in Kosovo.
  • BearingPoint. 2002-2004. Provide statistical expertise in the evaluation of a claim of racial discrimination in the assessments of a town in New York. Develop a valuation model and write custom software for the Kosovo Housing and Property Directorate to implement it as part of a program to provide compensation or reparations to displaced persons and other victims of discrimination.
  • Government of Bermuda, Ministry of Finance. 1996-1997. Review property tax system.
  • Booz & Company, Cairo, Egypt. 2009-2010. Develop residential and commercial mass appraisal models for two pilot cities as part of a real estate tax implementation project for the Egyptian Ministry of Finance.
  • Bose, McKinney & Evans, LLP. 2007. Expert witness testimony on statistical issues in analyzing assessment equity.
  • City of Boston, Massachusetts, Assessment Department. 2003. Provide training and assistance in mass appraisal model building.
  • Brevard County, Florida, Property Appraiser. 1993-2002. Assist with CAMA system design and valuation modeling.
  • Broward County, Florida. 1993. Litigation assistance.
  • Assessment Department, City of Calgary, Alberta. 1997 to present. Assist with valuation modeling and provide related mentoring and training. Develop case problems to test competencies in valuation, ratio studies, and assessment administration.
  • CDC, Ltd. 2004-2006. Assistance with neighborhood delineation procedures and modeling training.
  • Center of Excellence in Finance, Ljubljana, Slovenia. 2002 and 2005. Participate in seminar on property tax reform for officials from Balkan countries.
  • Coalition for Excellence in Schools. 2006. Expert witness assistance with ratio studies and equalization funding.
  • Community Justice Project & the Law Firm of Ira Weiss. 2001 to present. Assistance with reappraisal standards and procedures and an analysis of assessment equity in low-value neighborhoods; litigation assistance with equity issues surrounding the law on reappraisal cycles.
  • Connecticut Office of Policy and Management. 1994; 1997. Develop a request for proposals (RFP) for a CAMA system and a statewide revaluation. Develop performance-based testing standards for municipal revaluations.
  • CONSAD Research Corporation, Pittsburgh, Pennsylvania. 2001. Assist with a review of the 2001 Allegheny County Reappraisal.
  • Cook County (Chicago), Illinois, Assessor. 1990-2010. Assist the County Assessor develop a strategic plan. Provide ongoing implementation assistance in data needs analysis, mass appraisal modeling, communicating mass appraisal models using the base home approach, computerization generally, and policy initiatives. Evaluate the state's ratio studies. Provide training and assistance in valuing commercial and industrial properties.
  • Cook County, Illinois, State's Attorney. 2011-2012. Sales ratio and litigation assistance.
  • David M. Griffiths & Associates, Ltd. 1997. Develop a prototype organizational design for the Centro de Recaudiciones de Ingresos Municipales (CRIM) of the Commonwealth of Puerto Rico.
  • Deloitte & Touche. 1994. As a subcontractor, assist in an evaluation of the assessment appeals process in the City of Winnipeg, Manitoba.
  • Denton County Appraisal District, Texas. 2012. Review residential assessments and related appraisal methods.
  • District of Columbia, Office of Real Property Taxes. 2000 to present. Develop residential, condominium, and exploratory apartment and commercial models. Provide related mentoring and training. Develop SPSS sales ratio software and assist with assessment equity analysis.
  • Douglas County, Colorado. 1995-1999. Training and assistance with modeling and time trends.
  • Douglas County, Nebraska. 2000. Assistance with time trending and equalization.
  • City of Edmonton, Alberta. 1997 to present. Annual revaluation assistance including planning, staffing, training, mass appraisal model building, comparables sales, evaluation of computer system requirements, and evaluation of staffing needs.
  • E. Jeannie Navarro & Associates. 1995-2003. Assistance with equalization cases and issues.
  • El Paso Central Appraisal District. 2000. Assistance with commercial appeals and assessment discrimination claims.
  • Valuation Office Agency, England and Wales. 2004. Review valuation methods in preparation for a revaluation of England's residential properties.
  • Erie County, Pennsylvania. 1999. Assist in carrying out a court-ordered revaluation.
  • Farranta Consulting Limited. 2001-2002. Assist in a study of the feasibility of CAMA modeling for second-tier municipalities in Alberta.
  • Florida Department of Revenue, Ad Valorem Tax Division. 1992 to present. Review the in-depth (appraisal ratio) study process for monitoring county assessment performance and develop an alternative sales ratio methodology, based on supporting independent sales ratio studies. Provide ongoing implementation assistance. Develop a procedures audit manual. Study changes in price levels of residential properties and vacant land in the 67 counties of the state.
  • Fulton County, Georgia, Board of Assessors. 2006-2007. Analysis of Fulton County Board of Assessors property tax system and mentoring in mass appraisal modeling.
  • Town of Greenwich, Connecticut, Board of Estimate and Taxation. 1995; 1998. Review assessment and collection functions. Assist with litigation.
  • Hamilton County, Indiana. 2006 to present. Assist county assessor with an annual ratio study to test the success of applying trending factors and to test for sales chasing.
  • Harris County, Texas. Provide training on mass appraisal modeling with SPSS.
  • Henry County, Georgia. 1993-1994. Expert witness assistance in an assessment discrimination claim.
  • Hernando County, Florida. 1997. Expert witness assistance in an assessment equalization suit.
  • Idaho State Tax Commission. 2000. Make a performance evaluation of the Commission's property tax functions, including general supervision, ratio studies and equalization, computing and mapping support to counties, and central assessment of railroads and utilities.
  • Illinois Property Assessment Institute. 1992. Write materials for a revised and expanded basic course (B-100), incorporating the duties of assessment personnel and reflecting IAAO's Property Appraisal and Assessment Administration.
  • Indiana Civil Liberties Union. 1994-1995. Assist with a challenge of the constitutionality of Indiana's "true tax value" standard of valuation.
  • Indiana Fiscal Policy Institute. 2003-2005. Provide statistical and technical support in a ratio study of the 2002 reassessment, which was the first in the State of Indiana on a market value basis.
  • Institute Geographique National, France International, (IGNFI). 2008 to present. Expert advice in designing a custom-built Computer Assisted Mass Appraisal (CAMA) system for the benefit of the Namibian Ministry of Lands and Resettlement in support of its administration of a tax on the unimproved site value of agricultural lands. Training in the use of SPSS software for the purposes of monitoring valuation performance and developing CAMA models.
  • Institute of Iowa Certified Assessors. 1997. Present an SPSS Modeling Workshop.
  • International Access Corporation / International Land Systems, Inc. 1999. Assessment of the current system of property taxation in the Commonwealth of the Bahamas in conjunction with the development of the Bahamas National Geographic Information System.
  • International Association of Assessing Officers. 1991-1992. Assist the Research and Technical Services Department conduct reviews of the Wyandotte County, Kansas, Appraiser's Office and the Sedgwick County, Kansas, Appraiser's Office. Develop a prototype manual for an ad valorem property tax in Poland.

    2000-2003. Summarize the responses to the 1999 survey of state and provincial property tax policies and administrative practices. Revise Assessment Practices: Self-Evaluation Guide, and write materials on property tax policy and administration, including quality assurance.
  • International City/County Management Association. 1993-1998; 2001-2002. Provide technical assistance and training in property taxation, valuation, computer-assisted mass appraisal, and cadastral record systems in the Republic of Armenia and the Republic of Montenegro.
  • International Land Systems, Inc. 2006-2007. Assess the property tax system in the Commonwealth of the Bahamas and prepare a report on land policy and administration issues.
  • International Property Tax Institute. 2002; 2007; 2010. Assist with reviews and recommendations for mass appraisal enhancements for the City of Cape Town, South Africa.
  • Iowa Department of Revenue. 1991-1992. Expert witness assistance with ratio studies and railroad litigation.
  • Jackson & Kelly. 1992-1993. Assist with resolution of a reappraisal contract dispute.
  • Jefferson County, Colorado. 1996 to present. Assistance with CAMA systems, time trends, and vacant land, residential, and condominium models.
  • Johnson County, Kansas, Appraiser. 1993-1998; 2001-2002; 2009. Assist with sales ratio software development and valuation modeling and training.
  • Kavoussi & Associates. 1995-2002. Assistance with equalization cases and issues.
  • Kent County, Delaware, Board of Assessment. 1993. Review assessment standards and operations and develop a reassessment plan, including enhancement of CAMA system and training of appraisal staff.
  • Kentucky Revenue Cabinet. 1994-1995. Evaluate certification and equalization process of the Department of Property Taxation and recommend improvements. Evaluate county property valuation administrator salaries and staffing. Provide expert witness assistance in a cable TV case.
  • King County, Washington. 2012. Review modeling processes and provide recommendations.
  • Lancaster County, Pennsylvania, Board of Assessment Appeals. 1995. Review reappraisal.
  • Lincoln Institute of Land Policy. 2000 to present. Conduct research into land models and commercial property valuation; assist in valuation seminars and study tour programs, including programs for the Balkan region, the Czech Republic, Estonia, Latvia, Lithuania, the Russian Federation, Slovenia, and the Ukraine.
  • Louisiana State Tax Commission. 2007. Review the series of assessment/sales and assessment/appraisal ratio studies conducted routinely by the board, together with the underlying procedural manual and information-technology infrastructure; advise on opportunities to strengthen them.
  • Maricopa County (Phoenix), Arizona. 2001, 2005-2006, 2008. Assistance with modeling vacant and improved residential and multi-family properties.
  • Massachusetts Department of Revenue, Division of Local Services. 1993. Evaluate the state's PC-based computer-assisted mass appraisal system and implementation program.
  • Mecklenburg County (Charlotte), North Carolina. 2002. Help design a ratio study.
  • Mendez England & Associates. 2004. Provide advice and training in valuation for property tax purposes in a USAID-sponsored, Development Alternatives, Inc.-managed decentralization project in the Republic of Macedonia.
  • Metropolitan Mayors' Caucus. 2003. Assist in study of commercial property valuation in Cook County (Chicago), Illinois.
  • Mesa County, Colorado. 1994. Provide modeling training and assistance.
  • Minard Hulse, Attorney at Law. 2002-2004. Provide expert opinion in challenge of the apportionment of the estimated market value of real property in a school district that spans several assessment districts.
  • Minnesota Department of Revenue. 1995. Review sales ratio study program.
  • Mississippi State Tax Commission. 1996-2000. Assist with ratio study design and litigation.
  • Mohave County, Arizona, Assessor's Office. 2003; 2007-2008. Assist in time-share litigation and CAMA modeling.
  • Montana Department of Revenue. 2008 to present. Reappraisal, time trending, modeling, ratio study, and quality-control assistance.
  • Municipal Property Assessment Corporation (Ontario). 1996 to present. Provide modeling training and revaluation assistance; assist with CAMA system redesign and enhancements. Provide litigation assistance.
  • Nassau County, New York. 2006. Conduct a residential ratio study.
  • National Economic Research Associates, Inc. 1995-1998. Provide on-site technical direction and assistance under contract with the National Economic Research Associates, Inc, (NERA), in conjunction with the Center for Financial Engineering in Development (CFED), the Urban Institute, and Georgia State University in market value-based property tax system development and demonstration projects for the Russian Federation in multiple cities (principally Novgorod and Tver) and later in the Novgorod oblast.
  • Nebraska Department of Property Assessment & Taxation. 2003. Review property tax equalization procedures in the state as part of a settlement of a suit by several school districts challenging the equalization program.
  • Nebraska Department of Revenue. 1994. Evaluate sales ratio study performance standards and procedures of the Nebraska State Board of Equalization and Assessment and recommend improvements.
  • Nebraska DOR and Tax Equalization and Review Commission. 2011. Review equalization methodology for agricultural land and provide recommendations.
  • Neill, Terrill & Embree, L C. 2006-2008. Commercial sales ratio study and related assistance.
  • New Castle County, Delaware, Assessment Division. 1994-1995. Review current assessment practices and develop a reassessment plan incorporating a state-of-the-art CAMA system.
  • New Hampshire Equalization Coalition. 1999-2000. Assist a coalition of New Hampshire municipalities prepare for litigation challenging the State of New Hampshire's equalization procedures and practices.
  • New York State Division of Equalization and Assessment. 1994. Provide consultation and testimony in State Board hearings.
  • New York State Office of Real Property Services. 1996-2009. Review equalization procedures and provide litigation assistance. Provide training and assistance in price trend analysis, equalization, and valuation model building.
  • No-Mon-Nee Agricultural Partners. 2005. Analyze the validity of an equalization study.
  • City of Norfolk, Virginia. 2007. Review procedures for the valuation of commercial property and evaluate the accuracy achieved for it.
  • Northern Ireland Valuation and Lands Agency. 2004-2006. Provide training, valuation mentoring, model review, and related revaluation advice and assistance in a provincial revaluation.
  • Nova Scotia Department of Municipal Affairs. 1998-1999; 2003-2006. Conduct workshops on mass appraisal and SPSS model building. Provide litigation assistance.
  • Nova Scotia Property Valuation Services Corporation. 2012. Assistance with valuation standards and related assessment appeal issues.
  • Oklahoma Tax Commission. 1997-2001. Review equalization and performance audit procedures. Assist with making improvements in procedures. Present report on personal property ratio studies.
  • Orange County (Orlando) Florida, Property Appraiser's Office. 1994, 1998. Provide training and assist with litigation concerning a computer-assisted mass appraisal system.

    2005. Develop a pilot residential model and conduct CAMA modeling workshop.
  • Oregon Department of Revenue. 1994-1996, 2000. Assist with litigation and ratio studies.
  • Organization for Economic Cooperation and Development. 1992 to present. Develop training materials and provide training in valuation and property taxation to officials from ex-communist countries in training centers in Ankara, Beijing, Budapest, Copenhagen, Petrozavodsk, Tallinn, Vienna, and Vilnius. Provide technical assistance and training in Bulgaria, the Czech Republic, Estonia, Latvia, Lithuania, the Slovak Republic, and Slovenia.
  • Peoria County, Illinois, Supervisor of Assessments. 1991. Conduct a needs analysis and develop an automation plan for the county's property assessment systems; assist in CAMA software selection.
  • City of Philadelphia, Pennsylvania. 2007-2012. Provide modeling training and assistance.
  • Pierce Atwood LLP. 2005. Provide advice regarding methods used to value land near the Atlantic Ocean in Yarmouth, Maine.
  • Pierce County, Washington. 1997. Litigation assistance in an assessment appeal case.

    2001- 2005. Provide modeling planning and training and help develop condominium, vacant land, apartment, and commercial models.
  • Pima County, Arizona. 1997 to present. Develop residential, condominium, and exploratory vacant land and multi-family models. Provide related staff training and assistance with CAMA system design.
  • City of Portsmouth, New Hampshire. 1993. Evaluate proposals for a revaluation and installation of a CAMA system.
  • Property Assessment Review. 2003-2009. Assistance with commercial ratio studies and equalization issues.
  • Public Service Company of New Hampshire. 1996-1997. Assistance with assessment issues in litigation.
  • Pulaski County, Arkansas. 2006. Review revaluation of commercial properties.
  • Real Estate Tax Consultants, Inc. 2001-2007. Assist with ratio studies and revaluation performance analysis in Allegheny, Fayette, and Lawrence counties in Pennsylvania.
  • City of Regina, Saskatchewan. 2002-2005; 2011. Provide assistance with implementing MRA for residential properties and time trend analysis.
  • Registers Iceland. 2007 to present. Assistance with valuation planning and model building.
  • State of Rhode Island. 1996; 2000-2001. Review assessment practices in the state. Make recommendations for ratio studies and equalization.
  • RW Ventures, Inc., Chicago, Illinois. Serve as a project advisor on modeling strategies, methods, and quality control measures.
  • Town of Rye, New York. 2010. Review the merits of an appeal for a special equalization rate for the Rye Neck Union Free School segment of the Town of Rye.
  • Joseph C. Sansone Company, Chesterfield, Missouri. 2010-2012. Assistance with commercial ratio studies and mass appraisal methodologies.
  • Saskatchewan Assessment Management Agency and the Cities of Moose Jaw, Prince Albert, Regina, and Saskatoon. 1992. Conduct a comprehensive evaluation of the reassessment program in progress, including its conformity with accepted principles, the status of its implementation, the accuracy of values through sales ratio studies, taxation issues to control tax shifts, and future enhancements to the appraisal system.
  • Saskatchewan Assessment Management Agency. 1996-1998. Help develop a quality assurance program for a province-wide reappraisal, including training in computer-assisted mass appraisal.

    2006 to present. Provide assistance with modeling smaller municipalities and assessment standards and quality control.
  • City of Saskatoon, Saskatchewan. 2002; 2003; 2007-2009. Provide modeling assistance for residential and commercial properties.
  • Village of Scarsdale, New York. 2009. Calculate time trend factors for use in adjusting sale prices of comparable properties sold in prior years.
  • Sedgwick County, Kansas. 2007-2008. Provide modeling assistance.
  • Sharek Logan Collingwood van Leenen LLP, Barristers and Solicitors. 2004-2006. Provide expert assistance in an appeal of the 2004 equalized assessment by Alberta Municipal Affairs.
  • Shawnee County (Topeka), Kansas. 2001-2002. Modeling assistance.
  • Shelby County (Memphis), Tennessee, Assessor. 1989-1993. Provide management assistance on reappraisal and implementation of a new CAMA system. Develop market and income models for apartment and commercial properties. Defend high-value commercial appeals.
  • Republic of Slovenia, Ministry of Finance. 2000-2004. Assist in the development of a modern real estate tax and valuation system as part of a World Bank financed real estate registration modernization project.
  • Snohomish County, Washington. 2003-2005. Assistance with modeling residential property, condominiums, and mobile homes.
  • Software & Services, LLC, Shreveport, Louisiana. 2003; 2011. Mass appraisal training for client parishes.
  • SPSS, Inc. 1996 and 2005. Develop "white papers" on "More Defensible Values with Statistics." and "Property Valuation with SPSS."
  • City of St. Albert, Alberta. 1997. Review and recommendations re CAMA system.
  • Strategica. 2002. Provide consulting assistance for a review of the office of the Assessor-Recorder on behalf of the Solano County (California) Board of Supervisors, with responsibility for evaluating property tax assessment resources and procedures, plans for the development of a geographic information system, and the in-house information technology system used to support the Assessor-Recorder, Auditor-Controller, and Treasurer-Tax Collector.
  • City of Superior, Wisconsin. 2005-2011. Develop residential models and time trends; determine current assessment performance.
  • Tennessee Office of the Attorney General. 1991-1992; 1996-1997. Consulting and expert witness assistance with railroad and airline litigation.
  • Republic of Trinidad and Tobago. 1995-1996. As a member of a joint venture, help design and test a system of property taxation based on market value; provide related mass appraisal training.
  • True Automation, Plano, Texas. 2010. Conduct a class on regression modeling.
  • Tulsa County, Oklahoma. 2008. Conduct a data analysis and modeling workshop.
  • City of Two Rivers, Wisconsin. 1999. Develop citywide residential model and interface with the city's CAMA system.
  • Unity Bay Group, U.S. Virgin Islands. 2008-2011. Assist in a reappraisal review.
  • University of British Columbia. 2007. Assist in the development of course materials.
  • The Urban Institute. 2003-2005. Provide advice and training in valuation for property tax purposes in a USAID-sponsored Good Local Governance project in the Republic of Montenegro.
  • Utah Association of Assessing Officers. 2010. Conduct an SPSS modeling workshop.
  • Vermont Division of Property Valuation and Review. 1998-2002. Evaluate equalization procedures. Assist with litigation.
  • Village League to Save Incline Assets. 2005. Provide advice in administrative proceedings concerning the methods used to value land in Incline Village (Lake Tahoe), Nevada.
  • City of Virginia Beach, Virginia. 2007. Review of commercial and residential reassessment processes.
  • Washington Attorney General's Office. 1991-1994. Expert witness assistance regarding ratio studies and discrimination claims filed by the railroad and airline companies.
  • Washington Department of Revenue. 1996. Develop and conduct a one-day seminar on self-evaluation of assessment practices.
  • Washtenaw County, Michigan, Equalization Department. 1992; 2002; 2003; 2010. Assist with equalization issues and programs; provide related staff training.
  • Wells Fargo Bank. 1999-2000. Assess accuracy of appraised values of commercial and industrial property in selected large local assessment jurisdictions.
  • West End Neighborhood Taxpayers (WENT). 2006- Help a taxpayers group address inter-neighborhood assessment inequities.
  • West Virginia Department of Tax and Revenue. 1994-2001. Assist with litigation, ratio studies, and other statistical matters.
  • William H. Wendt. 2007 to present. Provide statistical analyses of local assessment equity, test for ancillary issues such as sales chasing, and advise on procedural and policy issues related to equalization and assessment performance monitoring.
  • City of Winnipeg, Manitoba, Assessment Department. 1994-2005; 2008. Help develop a CAMA system RFP, help select a vendor, help with planning and carrying out revaluation activities, and assist in value defense. Provide modeling training and assistance in developing vacant land, condominium, and commercial models.
  • Wyoming Department of Revenue. 1999. Evaluate the state's existing CAMA systems.