Welcome to MLB (Making Lives Better) Appraisal and Associates. If you care about your future, want to make an equitable and educated decision about your next Real Estate decision, then you have come to the right place. 

MLB Appraisal and Associates is a boutique Arizona valuation and forensic appraisal firm specializing in complex residential properties, custom estate residences, historic properties, litigation support, eminent domain consulting, retrospective valuations, and other appraisal assignments requiring extensive research, analysis, and narrative reporting. Rather than relying solely on standardized form reports, we develop well-supported valuation opinions tailored to the specific appraisal problem, intended use, and intended users. Our objective is to provide credible, independent appraisal and consulting services that help clients make informed real estate decisions and withstand professional, administrative, and legal scrutiny.

Matthew J. Burlando, Certified Residential Real Estate Appraiser and founder of MLB Appraisal and Associates, has provided professional real estate valuation services throughout Arizona for more than two decades. Beginning his appraisal career in 2003, Mr. Burlando founded MLB Appraisal and Associates in 2008 along with office manager Lauri Burlando with the objective of providing thorough, well-supported appraisal and consulting services tailored to each client's specific valuation problem.

His experience includes complex residential properties, custom estates, historic homes, estate and trust valuations, retrospective valuations, litigation support, eminent domain consulting, property tax consulting, highest and best use analysis, measurement services, and assignments requiring extensive market research, public records investigation, and forensic real estate analysis. Since its establishment in 2008, MLB Appraisal and Associates has provided both oral and written appraisal services for a diverse clientele, including private property owners, attorneys, fiduciaries, accountants, lenders, government agencies, nonprofit organizations, and other real estate professionals.

Mr. Burlando maintains $2,000,000/$2,000,000 Errors and Omissions Insurance, reflecting the complexity, professional responsibility, and risk management standards associated with many of the firm's assignments.

MLB Appraisal and Associates provides appraisal and consulting services for a broad range of real estate matters, including estate and trust planning, litigation support, dispute resolution, highest and best use analysis, retrospective valuations, zoning and land use research, permit and development history investigations, property tax consulting, and cost-benefit analyses. Our goal is to provide clients with the factual information necessary to make informed real estate decisions and to understand the risks and opportunities associated with a property.

MLB Appraisal and Associates has experience analyzing appraisal assignments involving the application of the "50 Percent Rule / FEMA 50% Rule Appraisal" and similar redevelopment considerations. These assignments may require evaluating whether existing improvements contribute to the highest and best use of a property or whether demolition, substantial rehabilitation, adaptive reuse, or redevelopment represents the more economically feasible alternative. Such analyses often involve market research, cost analysis, land value studies, zoning and land use regulations, highest and best use analysis, and consideration of local building codes and permitting requirements. Every assignment is developed in accordance with its intended use, intended users, applicable law, and the Uniform Standards of Professional Appraisal Practice (USPAP).

As part of our due diligence process, we encourage property owners and prospective purchasers to verify building permits, certificates of occupancy, zoning compliance, property rights, easements, access, and chain of title before completing a real estate transaction. Unpermitted improvements, unresolved zoning issues, or deficiencies in the public record may affect marketability, financing, insurability, property taxes, future development potential, or overall market value. Identifying these issues early can help clients avoid costly surprises and make more informed investment decisions.

MLB Appraisal and Associates provides both residential and selected commercial valuation services, with an emphasis on complex assignments requiring extensive research, market verification, public records investigation, and narrative reporting. While many appraisal assignments today are developed using standardized reporting formats designed for mortgage lending, our practice frequently involves broader valuation problems that require additional analysis, documentation, and consultation. We believe that every property and every assignment is specific, and our objective is to develop credible, well-supported opinions that are tailored to the specific appraisal problem and the needs of our clients.

Arizona Real Estate Market

Arizona offers a diverse range of real estate markets, from metropolitan neighborhoods and historic districts to mountain communities, ranch properties, recreational developments, and rural acreage. Each market is influenced by its own unique combination of economic conditions, supply and demand, financing availability, land use regulations, environmental factors, and buyer and seller behavior.

Because real estate markets continually evolve, credible valuation requires more than reviewing recent sales data. Each appraisal assignment should include appropriate market research, verification of relevant information, and analysis of the specific property rights being appraised as of the effective date of the valuation. At MLB Appraisal and Associates, every assignment is developed in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP), the intended use and intended users of the appraisal, and the scope of work necessary to produce credible assignment results.

Whether the assignment involves a primary residence, second home, historic property, custom estate, rural residence, or a complex litigation matter, we recognize that every property presents its own unique appraisal problem. Our objective is to provide independent, impartial, and objective valuation services supported by market evidence, sound appraisal methodology, and professional judgment.

Our Commitment to Due Diligence

Purchasing, selling, developing, or inheriting real estate is often one of the most significant financial decisions a person or organization will make. We encourage clients to perform appropriate due diligence, including reviewing zoning, building permits, property rights, easements, access, title matters, and other factors that may influence value, marketability, financing, or future use.

Rather than emphasizing speed, our practice emphasizes research, verification, communication, and analysis. We believe informed decisions are made through reliable information, credible appraisal methodology, and well-supported conclusions.

To help property owners, buyers, attorneys, fiduciaries, and other real estate professionals better understand the appraisal process and common real estate issues, we have provided educational resources and videos below. These materials are intended for general informational purposes only and should not be considered appraisal, legal, engineering, tax, or financial advice for any specific property or assignment.

 watch the videos below:

1) Home appraisal mistakes cost Dallas man thousands

https://www.youtube.com/watch?v=JqTcJBL2Pu8

You can prepare for the Appraisal.

2) Secrets of a 48-Hour Home Appraisal Makeover

https://www.youtube.com/watch?v=hsMgNABCGiw

3) Buyer beware of Mr. Flipper!!!!!!!!!!!!!!!!!!

https://www.youtube.com/watch?v=2p1fihXJVjw 

4) No permits be careful and do not take the word from the agent or municipality have it in writing that it is permitted. 

https://www.youtube.com/watch?v=K5Zjr5OHrKE

Know what definition and source of value applies to you and the appraisal problem to be solved.

Black’s Law Dictionary: Fair Market Value is defined as: "The price that a seller is willing to accept and a buyer is willing to pay on the open market and in an arm’s-length transaction; the point at which supply and demand intersect".
Source: Black's Law Dictionary, 12^th ed. (West Group, 2024), Bryan A. Garner, editor, Page 1,871). 

Market Value: The market value, as of a specified date, in cash, or in terms equivalent to cash, or in other precisely revealed terms, for which the specified property rights should sell after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with the buyer and seller each acting prudently, knowledgeably, and for self-interest, and assuming that neither is under undue duress.

Source: Appraisal Institute, The Appraisal of Real Estate, Fourteenth Edition (Chicago, Illinois, 2014), page 58.

Market Value: A type of value that is the major focus of most real property appraisal assignment. Both economic and legal definitions of market value have been developed and refined, such as the following. * 1. The most widely accepted components of market value are incorporated in the following definition: The most probable price, as of a specified date, in cash, or in terms equivalent to cash, or in terms equivalent to cash, or in other precisely revealed terms, for which the specified property rights should sell after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with the buyer and seller each acting prudently, knowledgeably, and for self-interest, and assuming that neither is under undue duress.

Source: Appraisal Institute, The Dictionary of Real Estate Appraisal, 6th ed. (Chicago: Appraisal Institute, 2015), pg. 141.

These are few of the value definitions available and there are many others that are published within the industry.

See Divorce section tab on this website. 

Statewide Valuation & Consulting Services

MLB Appraisal and Associates provides statewide appraisal, valuation consulting, and forensic real estate analysis for complex residential and selected commercial assignments throughout Arizona. We specialize in properties and valuation problems requiring extensive research, market analysis, historical investigation, and narrative reporting beyond the scope of a typical mortgage appraisal.

Our services include, but are not limited to:

• Complex Residential and Custom Estate Properties
• Historic Homes and Historic Property Valuation
• Rural, Ranch, Recreational, Aviation, and Equestrian Properties
• Eminent Domain, Partial Acquisitions, and Easement Valuation
• Estate, Trust, IRS, and Retrospective Valuations
• Litigation Support and Expert Witness Consulting
• Highest and Best Use Studies
• Property Tax Appeals and Assessment Consulting
• Diminution in Value Analysis
• Measurement Services, ANSI/GLA Verification, and Floor Plan Analysis
• Boundary, Access, Encroachment, and Property Rights Issues
• Water Rights and Other Special-Purpose Residential Properties
• Permit History and Property Research
• Narrative Appraisals and Appraisal Consulting
• Solar PV Contributory Value Studies
• Proposed Construction, Remodeling, and Vacant Land Valuation
• Mortgage Lending, Refinancing, Estate Planning, Divorce, Trust Settlement, Pre-Listing, and Private Client Valuation Assignments

Many assignments require coordination with attorneys, accountants, engineers, architects, land surveyors, planners, historians, and other real estate professionals. Our objective is to develop credible, well-supported valuation opinions through thorough investigation, market research, and clear communication, enabling clients to make informed real estate decisions and providing analyses that can withstand professional and legal scrutiny.

Mr. Burlando has participated in valuation research and appraisal consulting relating to historic residential properties affected by proposed public acquisitions, working with legal counsel during the pre-settlement evaluation process.

Through this web site, you can perform a number of tasks. You can research appraisal types, market conditions or place an order. As we want you to be able to make an informed decision no matter what the appraisal is needed for, we encourage you to also call or email us with any additional concerns you may have. We are available to answer any questions.

Remember when you hire an appraiser you are seeking an opinion from a professional and you are encouraged to gain other opinions from other professionals; especially if major financial events are pending, life events could change based on the outcome of the results or if time constraints are a factor in your decision making process. We advise you to hire additional real estate professionals to ensure you are able to make more educated real estate decisions and not rely solely on ONLY one opinion. In many cases, clients have the freedom to request multiple appraisals/appraisers and are rarely limited to just hiring one professional’s opinion. A smart investor would acquire three appraisals on the same property before dumping their life savings into an uncertain future. 

We take the time to research the facts and communicate them to our clients so they can make educated decisions. Do not rush into a major financial decision that could impact your life for years to come without getting an Appraisal from MLB Appraisal and Associates. We are self-proclaimed as the best private forensic appraisal firm in Arizona. Many of the other shops do not even claim a forensic ability and shun away from expert testimony or litigation appraisal. We warmly accept the most complex of appraisal problems.  

Thank you for your time and referrals and please contact us directly with any questions or needed services.

Contact Lauri directly at 928-978-1091 or Matthew at 928-978-1092.

Charitable Contribution, Family Transfer, and Gift Valuation Services

The transfer of real estate by charitable donation, family gift, partial ownership transfer, or other voluntary conveyance often requires an independent real estate appraisal. Although these transfers may involve the same property, they frequently involve different appraisal problems depending upon the purpose of the transfer, the effective date of value, the ownership interest being conveyed, and the applicable legal or tax requirements.

MLB Appraisal and Associates provides appraisal services throughout Arizona for charitable organizations, donors, attorneys, certified public accountants, trustees, executors, financial advisors, nonprofit organizations, and private property owners. Every appraisal assignment is developed independently and in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP).

Charitable Contribution Appraisals

Donating real estate to a qualified charitable organization may require an independent appraisal for federal tax reporting purposes.

Charitable contribution appraisals are commonly requested for:

• Donations of residential real estate.
• Vacant land donations.
• Conservation and charitable gifts.
• Partial interest donations.
• Easement donations.
• Gifts to qualified nonprofit organizations.
• Private foundation contributions.

Depending upon the assignment, the appraisal develops an independent opinion of Fair Market Value as of the applicable effective date identified for the appraisal problem.

Because federal tax laws and IRS requirements may change, donors should consult their attorney, certified public accountant, or tax advisor regarding filing requirements, applicable IRS forms, qualified appraisal requirements, timing requirements, and other tax considerations before ordering an appraisal.

Qualified Appraisals for IRS Purposes

Certain federal tax matters require what the Internal Revenue Service refers to as a Qualified Appraisal prepared by a Qualified Appraiser under applicable IRS regulations.

When requested, MLB Appraisal and Associates can develop appraisal assignments intended to satisfy applicable IRS qualified appraisal requirements. The responsibility for determining whether a Qualified Appraisal is required, whether filing deadlines have been met, and whether IRS reporting requirements apply remains with the client's attorney, certified public accountant, enrolled agent, or tax advisor.

Effective Date of Value

One of the most important elements of any charitable contribution appraisal is the effective date of value.

Depending upon the assignment, the appraisal may require:

• A current effective date.
• A retrospective effective date.
• The date of the charitable contribution.
• Another legally or administratively required valuation date.

In some situations, clients contact an appraiser after a donation has already occurred. A retrospective appraisal may still be appropriate if the appraisal problem requires developing an opinion of Fair Market Value as of the earlier effective date. Whether such an appraisal is appropriate for a particular tax purpose should be discussed with the client's legal or tax advisors before the assignment begins.

Family Gifts and Intrafamily Transfers

Not every transfer of real estate involves an open market sale.

Family members frequently transfer ownership interests through:

• Lifetime gifts.
• Estate planning.
• Trust distributions.
• Family buy-outs.
• Gifts of partial ownership interests.
• Transfers between parents and children.
• Transfers among siblings.
• Transfers into or out of family limited liability companies or partnerships.

These transactions often require an independent opinion of Fair Market Value for planning, documentation, tax reporting, accounting, or legal purposes.

Partial Interest and Fractional Ownership Transfers

Many family transfers involve less than 100 percent ownership.

Examples include:

• A parent gifting a 25%, 50%, or other ownership interest to a child.
• Multiple beneficiaries inheriting undivided interests.
• Transfers involving tenants in common.
• Limited Liability Company (LLC) ownership interests.
• Partnership interests.
• Family vacation cabins or ranch properties owned by several individuals.

Depending upon the assignment, the appraisal may involve the value of the entire property, the value of the transferred ownership interest, or another identified property right. A fractional ownership interest is not always equal to its proportional share of the whole property, as ownership rights, marketability, transfer restrictions, and other legal and economic factors may influence value.

Non-Charitable Transfers

Appraisals are also commonly requested for non-charitable transfers, including:

• Gifts between family members.
• Transfers between related entities.
• Estate equalization.
• Buy-sell agreements.
• Trust funding.
• Business succession planning.
• Asset distribution.
• Property settlements.

Each assignment is developed based upon the identified appraisal problem, intended use, intended users, applicable definition of value, and effective date.

Before Ordering an Appraisal

Because tax laws and reporting requirements vary depending upon the purpose of the transfer, we encourage clients to first consult with their attorney, certified public accountant, enrolled agent, or other qualified tax professional.

You may wish to ask your advisors:

• Do I need an appraisal for this transfer?
• Is a Qualified Appraisal required?
• What is the appropriate effective date of value?
• Does the appraisal need to be retrospective?
• Is Fair Market Value the applicable standard of value?
• Am I transferring the entire property or only a partial ownership interest?
• Are there IRS filing deadlines or timing requirements that affect my assignment?
• Are there additional legal or tax considerations that should be communicated to the appraiser before the assignment begins?

Discussing these questions before engaging an appraiser helps ensure that the appraisal is developed to address the appropriate valuation problem and intended use.

Our Role

The role of the appraiser is to develop an independent, impartial, and objective opinion of value based upon the identified appraisal problem, the intended use, intended users, property rights appraised, applicable definition of value, and effective date.

MLB Appraisal and Associates does not provide legal advice, tax advice, accounting services, determine eligibility for charitable deductions, prepare IRS tax forms, calculate tax liability, or interpret federal tax law. Those matters remain within the expertise and responsibility of licensed attorneys, certified public accountants, enrolled agents, and the Internal Revenue Service.

By working closely with your professional advisors, we provide credible, well-supported appraisal services that assist with charitable contributions, family transfers, estate planning, trust administration, gift documentation, and other complex valuation assignments while remaining independent and compliant with USPAP.