Valuation and consulting support for disputes over property that ordinary analysis does not reach — quarries, landfills, marine terminals, canneries, aquaculture. Real estate and machinery & equipment analyzed together, under one internally consistent opinion, to a standard written to be read by the other side.
Most valuation disputes get staffed the same way: one specialist for the land and improvements, a second for the personal property, and — if the asset actually operates — a third for whatever value is left over. Three analysts, three reports, three sets of assumptions, and three opportunities for opposing counsel to show a trier of fact that your own witnesses cannot agree on what the property is.
That fracture is where cases are lost, and it is avoidable. Our team works across real estate, machinery and equipment, and going-concern analysis together — one internally consistent allocation across land, improvements, equipment, and intangible value, defended from a single set of assumptions rather than three competing ones.
The asset classes follow from the same logic. A quarry is a mineral reserve, a processing plant, a permit, and a reclamation obligation. A landfill is airspace, a gas system, and a post-closure liability. A cannery is a building wrapped around equipment worth more than the building. These are the assets generalists decline — and precisely the ones that generate disputes, because nobody can agree what they are worth.
Available on request. Engagements are accepted from either side of a matter and are performed through Kidder Mathews.
Before-and-after analysis, severance damages, loss of access, and diminution in value where public action impairs an operating property. Engaged by property owners and by public agencies alike.
Retrospective before-and-after analysis of donated conservation easements — including easements sterilizing mineral and limestone reserves — prepared to U.S. Tax Court expert-report standards under Rule 143(g).
Where the claim is not the dirt but the enterprise: as-is, as-complete, and going-concern value at multiple retrospective dates, with real property, equipment, and intangible components separately supported.
Damages consulting to insurers and transportation defense counsel — analysis of destroyed or diminished property and independent review of a claimed loss calculation before it is conceded.
Analysis and allocation of jointly held real property and machinery and equipment in contested dissolutions, partnership separations, and closely held entity divisions.
Independent review of an opposing report against USPAP, FIRREA, and Appraisal Institute, ASFMRA, and ASA standards — identifying methodology failures, unsupported assumptions, and scope-of-work defects worth testing on cross.
Before-and-after diminution in value of an operating quarry after erosion attributed to a state highway structure undermined its access road and bench slope. Engaged for the property owner; opposing counsel was a named intended user of the report from the outset.
Diminution in value alleged to result from a county's regulation of a permitted mining and concrete operation, analyzed as-is, as-complete, and as a going concern at two retrospective dates. Engaged by counsel for the public agency.
Retrospective before-and-after analysis of donated conservation easements over limestone quarry and timberland tracts, retrospective to donation dates spanning 2016 to 2018. Engaged through national tax controversy counsel on the taxpayer side.
Before-and-after analysis of a clay and mineral resource property subject to a donated conservation easement, supported by independent mineral resource analysis and prepared to Tax Court expert-report standards.
Damages consulting to transportation defense counsel on a marine insurer's subrogation claim for the total loss of a refrigerated cargo, including independent review of the claimed loss build-up.
Valuation of a garden apartment property across a securitized-loan default, the sale of the note out of the trust, and conveyance of the asset by deed in lieu. Engaged on the lender side.
Trust, estate, and gift tax work — including date-of-death and IRS alternate valuation date engagements for estate and trust counsel — is described on the Experience page.
USPAP-compliant analysis prepared as an expert report — retrospective and multiple-date work, before-and-after studies, and going-concern allocation between real property, equipment, and intangibles.
Critique of an opposing report against USPAP, FIRREA, and professional standards — methodology, comparable selection, scope of work, and the assumptions the conclusion actually rests on.
Non-testifying work under Rule 26(b)(4)(D) — early case assessment, damages modeling, deposition and cross-examination preparation, and pressure-testing your own expert before the other side does.
Value ranges, sensitivity analysis, and plain-language explanation of what drives the number — built for a mediator and a client, not only for a court.
Direct and cross examination, and the exhibits that make a complex operating asset legible to a trier of fact who has never seen one.
Before a complaint is filed: whether the valuation theory holds, what evidence the opinion will require, and what an opposing analyst will attack.
Credentials. Daniel Boring holds the CRE® designation from The Counselors of Real Estate, the MAI from the Appraisal Institute, the ARA from the American Society of Farm Managers and Rural Appraisers, and the ASA from the American Society of Appraisers in Machinery & Technical Specialties. He is a Certified General Real Estate Appraiser licensed in twelve states, with more than thirty years of experience across institutional real estate, agribusiness, marine facilities, and complex operating properties.
Independence. Engagements are accepted from either side of a matter. The work described above includes analysis for a property owner opposite a state transportation agency, for a county defending a takings claim brought by a mining operator, for taxpayers opposite the Commissioner of Internal Revenue, and for transportation defense counsel opposite a subrogating insurer. There is no standing alignment, and compensation is never contingent on the value reported or on the outcome of a matter.
Testimony. Trial testimony is calendared for February 2027 in a contested marital dissolution involving agricultural machinery and equipment. Of the matters accepted to date, none has yet required trial testimony to resolve. The reports themselves are written to be read adversarially: in the quarry inverse condemnation matter, opposing counsel was a named intended user of the report from the day the engagement was signed, and the federal tax matters were prepared to U.S. Tax Court expert-report standards under Rule 143(g).
Record. No opinion of Daniel's has been excluded or stricken, and he has not been the subject of a Daubert or Rule 702 challenge or a state appraisal board action.
Continuing education. CLE- and CPE-eligible programs for attorneys, CPAs, and lenders on conservation easements and IRS scrutiny, the equipment trap in real property analysis, and valuing the assets most advisors avoid. See Speaking.
A conflicts check comes first, before any substantive discussion of a matter.