4301 La Jolla Village Drive
San Diego, CA 92122
James M. Bray, MAI, MRICS, CCIM, is a Director in the Valuation and Advisory Services Group in the Southern California region, and is a team leader to our national Partial Interest Valuation Service group. Mr. Bray has extensive experience in the commercial real estate industry.
Mr. Bray’s appraisal and consulting assignments include large apartment complexes, industrial/R&D complexes, automotive/RV dealerships, private country clubs/daily fee golf courses, yacht clubs/health clubs, special use/religious facilities, high/mid-rise office and mixed-use developments. In addition, Mr. Bray is registered on the Appraisal Institute’s SBA Going Concern Registry as a qualified appraiser for going concern valuations.
Mr. Bray is a qualified appraiser under IRS guidelines for the valuation of partial interests in real property held in limited partnerships, LLCs and as tenants in common. Mr. Bray has completed numerous assignments involving partnership buyouts, estate planning and gift tax purposes, as well as California property tax appeals, fair market rent studies for rent disputes/arbitration and cost segregation studies for the reclassification of IRS depreciation schedules.
Over the span of his career, Mr. Bray has worked with a variety of financial institutions, government entities, private lenders, developers, private investors, CPAs, estate attorneys and corporate clients. It is his goal to set the standard for maintaining the highest level of quality and integrity on all appraisal assignments.