Brian Fogg is experienced in the valuation of the following types of real estate:
Investor Owned Utilities (IOUs), Including: Electric Transmission and Distribution Systems, Gas Transmission and Distribution Systems, and Water Distribution Systems
Consumer Owned Utilities (COUs) i.e. Electric Cooperatives
Hydroelectric Generation Facilities
Hydroelectric Flowage Rights
Solar Generation Facilities
Wind Generation Facilities
Cellular Communications Towers
Special Purpose Properties (i.e. factories/mills, one-off big box stores, etc.)
His property taxation experience includes:
Defense of Property Tax Assessments Including:
Discovery Consultation
Valuation Development and Appraisal Report Preparation
Deposition and Expert Witness Services
Property Tax Appeal Risk Analysis
Taxpayer’s Appraisal Review
Mediation Consulting and Settlement Impact Analysis
Renewable Generation PILOT (Payment In Lieu of Taxes) Negotiations
Consultation on the Implementation of NH Utility Tax Legislation (i.e. HB700)
Land Use Change Tax Market Value Analyses