Fiduciary-First Valuation & Advisory
Commercial Real Estate Appraiser – Southern California
Valuations for attorneys, CPAs, and fiduciaries across Southern California.
Valuation Services
Estate & gift tax valuations (706/709)
USPAP-compliant valuations for date-of-death and gifting strategies.
Litigation Support & Expert Witness
Valuation, expert witness, and testimony for partition, buyout, divorce, and other disputes involving commercial real property.
Property Tax Appeal Valuations
Independent appraisals for property tax appeals and assessment disputes involving commercial real estate.
Direct, Accountable, Principal-Led Work
Every assignment is handled directly by our firm principal – no outsourcing, no handoffs. You work with the person responsible for the analysis, conclusions, and testimony from start to finish. Local market expertise. Clear communication. Full accountability.
A Few Words
About Us
Sam Murphy | President
Sam Murphy established SM RE Inc. in 2024 to focus on commercial real estate valuation grounded in real-world market behavior. The firm serves attorneys, CPAs, and fiduciaries across Southern California. Sam’s practice is centered on valuations for estate planning, tax planning, and litigation support.
BREA #3012893 — Certified General Real Estate Appraiser
DRE #02098340 — California Real Estate Salesperson
Appraisal Institute — Associate Member
Professional Community
Memberships & Affiliations
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