

CRE Office, Technology & Mixed Use
Is that a high profile tenant or jut a bird hitting the glass

Corporate
Where Occupancy Gaps and Lease Rollovers Are Rewriting Asset Values
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Corporate Campuses
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Build-to-Suit Single-Tenant
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Owner-Occupied
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Government-Leased and GSA-Tenanted Buildings
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SCIF and Specialized Facilities
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Technology and Software Company Campuses
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R&D and Innovation Centers
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Life Sciences Office & Wet Lab
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Mission Critical Tech Office
Tech & Innovation
The market has already repriced these assets. The assessment has not caught up yet.
Mixed Use & Flex
THybrid Demand Has Fractured the Income Approach. We Rebuild It Correctly.
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Mixed-Use Transit-Oriented Developments
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Creative and Flex Office
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Ground Lease Structures
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High-Rise & Urban Core Office

2023
Florida New Constuction
50% Savings
Argued supply chain disruption
inflated costs
2026 Insights: The OBBBA Effects
Federal Tax
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Permanent 100% Bonus Depreciation
The One Big Beautiful Bill Act makes 100% bonus depreciation permanent for assets placed in service this year. We reclassify your building components into 5, 7, and 15-year buckets for immediate cash flow.
Office Valuation
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2026 The Trophy vs. Trend Divide: Class-B Office
Obsolescence
While trophy assets stabilize, Class-B and C offices face a functional obsolescence death spiral. We use actual market occupancy and tech-gap data to force assessors to recognize true, lower values.
Opportunity Zones
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2026 QOZ 2.0: Opportunity Zones
Now Permanent​
With Opportunity Zones now a permanent fixture of the tax code, long-term capital gains strategy has changed. We provide valuation support to maximize 10-year holding benefits while minimizing interim property tax burdens.
VALUATION APPROACH​
Repricing in 2026: Hybrid Locked
In Hybrid keeps utilization ~53-54%,
Vacancy ~18-19%.
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Flight to Quality
Favors prime amid low supply; secondary faces obsolescence and conversion drags.
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The Core Gap
Assessors use outdated income/cost models ignoring vacancies, cap-rate shifts, deferred maintenance, and inflexible designs. We apply current economics and obsolescence adjustments.
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Business Personal Property
FF&E and fit-outs depreciate fast. We correct misclassifications nationwide.
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Highest & Best Use
Underperformers reset to land or adaptive reuse potential.​
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If space isn't leasing at assumed rates, don't tax it that way.
OUR EXPERTISE
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Office Agency & Tenant Rep
Decades of experience in Office in Core Markets, Suburban and Tertiary markets nationwide in leasing, relocation, dispositions, acquisitions, renewals, subleasing, portfolio optimization ant project managment
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Winning below recent Sales
We repeately lower assessments to below recent sale values of the subject by arguing market value isn't always sale value even when it is an arms length transaction
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When Models Fail
We prove obsolescence, adjust income, defend reductions at all levels.
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Wins in Bifurcated Markets
Meaningful cuts in challenged segments - resetting baselines for six/seven-figure savings.
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Office Types We Champion
Prime Class A & Trophy High-demand towers challenge outdated over-assessments.​
Headquarters & Campuses
Custom single-tenant: show hybrid value erosion.​
Suburban Parks & Flex
Vacancy-hit: document obsolescence for reductions.​
Urban Mid-Rise & Professional
Retrofit pressures: apply current cap rates and use shifts.
Nate Pennington
Assessors see historical rents. We see low utilization, bifurcation, and value erosion.
We deliver the 2026 check.
