Empowering better results
in tax appeals
since 1994

Western Property Advisors’ team is lead by Dan Glasser, MAI. He has performed valuation assignments since 1990, for a variety of purposes and for a wide range of property types. He has specialized in property tax since 1994. Current and previous employment and responsibilities are described below.

Director – Western Property Advisors, San Francisco and Los Angeles, California. Responsible for identifying and evaluating properties which are candidates for property tax reduction, and performing all activities required in the tax appeal process.

Property tax assignments include both real property and personal property, based on Proposition VIII or Proposition XIII, following the regular roll, escape assessments, and supplemental assessments. Appeals prepared following audits pertained to the increased portions of the assessment, and appeals pursuant to Revenue and Taxation Code sections 469 & 1605(e). Clients include the single largest taxpayer in two counties, and results include numerous settlements or decisions yielding six figure tax refund checks to clients. In several instances, refunds were in excess of $1 million.

Associate Director – Cushman & Wakefield Valuation Advisory Services, San Francisco, California. Responsible for preparing appraisals and consulting assignments for property throughout California. Trained and supervised others in the VAS group in appraisal and consulting assignments. Assignments completed were for a variety of purposes, as a consultant of Cushman & Wakefield of California, Inc., a national full-service real estate organization.

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Project Manager, Appraiser – Carneghi-Bautovich & Partners, Inc., San Francisco, California. Appraised office, industrial, R&D, mini-storage, big box retail, and free-standing restaurant buildings, as well as shopping centers, apartment complexes, hotels, and vacant land throughout the San Francisco Bay Area. Provided appraisal review services to the banking industry regarding standards compliance and quality of commissioned appraisal reports.

Appraiser – Chemical Bank/Manufacturers Hanover Trust Co., New York, New York. Appraised Class A and Class B office buildings, office showroom buildings, commercial condominiums, warehouses, retail buildings, motels, a bowling center, and vacant land. Office buildings appraised include primary/secondary office space, retail space, movie and stage theaters, restaurants, and parking garages. Responsible for the MHTCo. Manhattan Office Market Study, analyzing market trends and changes in the MHTCo. loan portfolio. Appraised 1515 Broadway, a 52-story office building in Times Square. Performed consulting assignments during debt restructuring negotiations with Equitable Real Estate, as discussed in The Wall Street Journal and The New York Times.

  • Education/Professional Qualifications
  • Member of the Appraisal Instute (MAI)
  • Licensed Real Estate Broker (California)

Appraisal Institute Coursework:

  • Course 1A-1 “Real Estate Valuation Principles”
  • Course 1A-2 “Basic Valuation Procedures”
  • Course 1B-A “Capitalization Theory & Techn.-Part A”
  • Course 1B-B “Capitalization Theory & Techn.-Part B”
  • Course 2-1 “Case Studies in Real Estate Valuation”
  • Course 2-2 “Report Writing and Valuation Analysis”
  • Course 2-3 “Standards of Professional Practice”
  • Demonstration Appraisal Report Writing
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