Philosophy · Standards · Independence

The Practice

Martinez & Associates is a non-lending appraisal practice — structured from the ground up for litigation, tax, and advisory clients who require opinions that survive professional scrutiny.

Our Founding Principle

Independence Is Not a Marketing Claim. It Is a Structural Choice.

Most appraisal firms derive the majority of their revenue from mortgage lending appraisals — work that is governed by AMC fee schedules, lender timelines, and institutional relationships. When one of those firms is retained for litigation or estate work, the practices, habits, and economic dependencies of the lending side inevitably follow.

We made a structural decision at the outset: no lending assignments. Our practice is funded entirely by litigation support, tax valuation, and advisory engagements. That single constraint is why our independence holds when it is challenged in court, before the IRS, or at an appeals board.

It also means we develop a different kind of expertise. Litigation-grade analysis requires understanding of rules of evidence, evidentiary standards, and the adversarial context that lending appraisal does not. Estate and gift tax work requires knowledge of IRC provisions, Treasury Regulations, and the IRS examination process that most real estate appraisers have never encountered. We have built a practice around these disciplines specifically.

Standards We Work Under

  • USPAP (Uniform Standards of Professional Appraisal Practice) — all assignments
  • UASFLA / Yellow Book — federal eminent domain and acquisition appraisals
  • RICS Valuation — Professional Standards (Red Book) — international and complex assignments
  • IRS Qualified Appraisal standards — Treasury Reg. §1.170A-17
  • Rule 26 and CCP §2034 expert disclosure requirements — litigation assignments

How Engagements Work

Every engagement begins with a consultation — typically 20–30 minutes — to understand the matter, the property, the timeline, and what the analysis needs to accomplish. We conduct a conflict check, provide a fee estimate, and confirm scope before any work begins.

We quote fees on a flat or hourly basis depending on the scope. We do not accept contingency arrangements or fee structures tied to the outcome of the valuation. This is both a USPAP requirement and a practical protection for the client — an expert whose fee depends on a particular result is vulnerable to cross-examination.

Turnaround time depends on complexity. A standard residential appraisal for estate purposes can typically be delivered in two to three weeks. Complex commercial litigation reports may require four to eight weeks. We communicate progress and flag issues as they arise.

No Contingency Fees

We do not accept contingency arrangements or fee structures that depend on the value concluded or the outcome of the proceeding. This protects both the client and the credibility of the opinion.

The Commitment

"When the number matters in court, before the IRS, or before an appeals board — it has to hold up. That is the only standard we build to."

— William Martinez, MRICS, ASA

"Independence is not a marketing claim. It is the constraint we built the practice around."

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We accept a limited number of new matters each quarter. Contact us to confirm availability and discuss whether the engagement is a fit.

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