Special Purpose

If it doesn't trade, most firms won't touch it. We built our practice on it.

Assembly Principals have valued and advised on 50+ Cement Plants, 1000+ Ready Mix Concrete Facilities and over 200 Quarries

Infrastructure & Civic
No comps, no problem.
We build the case from scratch

Commercial Airports & Ground Infrastructure
Post Offices & Large Civic Buildings
Cell Towers & Broadcast Transmission
News Media & Print Production

Education & Institutional
When values shift constantly, so does our approach

Universities & College Campuses
Private & Charter Schools
Dormitories & Student Housing
Research & Academic Facilities

Extraction, Processing and
Mixed Use
Robotics and automation reprice assets while assessments lag behind reality.

Mining Operations & Ore Processing
Quarries and Aggregate Extraction
Cement Plants & Kilns
Historic Properties & Landmark Buildings
Adaptive Reuse & Repurposed Facilities

No comparable sales

No standard methodology

No problem

That's not a disclaimer.

It's our competitive advantage.

Tax Advisor for Private Equity owned redevelopment and Sale of University of Monterey, Monterey, CA

VALUATION APPROACH

If it doesn't trade most firms won't touch it. We built our practice on it.

Special-purpose properties rarely have reliable comparable sales. Assessors using mass appraisal models produce values disconnected from actual market reality. We build every argument from the ground up: replacement cost as a foundation, extended by documented functional and economic obsolescence, hypothetical conversion analysis, and evidence from adjacent asset classes where traditional methods fail.

Everything is on the table.

Personal Property Tax

Your equipment is not real estate. Stop paying like it is.

We reclassify equipment and machinery that assessors frequently treat as real property. By proving shorter useful lives and documenting rapid obsolescence in mining equipment, processing systems, broadcast transmission gear, and specialized infrastructure components, we consistently reduce taxable values.

Due Diligence & Underwriting

We've done the hard deals. That experience shows up in every engagement.

Assembly Companies has valued and advised on cement plants, ready-mix concrete facilities,quarries, in addition to airports, cell towers, university campuses, mining operations, historic properties, and adaptive reuse projects.We have handled underwriting on major news media portfolios for Gannett, Lee Enterprises, Post Media, and Journal Register, distressed asset portfolios, and complex mixed-use assignments including civic centers, stadiums, and large-scale repositioning projects. When no comparables exist and no standard methodology applies, real estate investment intelligence is the only tool that works.

Real Property Tax

You need someone who thinks like a buyer, not an assessor. Everything is on the table.

We develop strong cases for functional and economic obsolescence, realistic depreciation schedules, and alternative highest and best use. This approach works particularly well for airports, cell towers, quarries, cement plants, mining facilities, and adaptive reuse or historic properties.

Sales and Use Tax

No two jurisdictions handle specialized equipment the same way.

Exemptions for mining equipment, pollution control, agricultural processing, and manufacturing machinery are among the most frequently unclaimed categories in the country. We identify overpayments and coordinate audit defense with the real property and personal property strategy.

When there are no comparables, experience is the only methodology that works.