JCM Appraisals has successfully completed the personal property appraiser certification program with the Certified Appraisers Guild of America and is a member in good standing. Our reports are prepared in accordance with the Uniform Standards of Professional Appraisal Practice and with Standards and Practices of the Certified Appraisers Guild of America who has review of all reports submitted.

Under the United States Treasury regulation 1.170-1c Fair market value is defined as:
The price at which the property would change hands between a willing buyer and a willing seller, neither being under compulsion to buy or compulsion to sell and both having reasonable knowledge. The use of the report is normally limited to the purpose of determining the value of personal property for Charitable Deduction purposes. 

JCM team members personally examine the subject property. The statements of fact contained in each report are true and correct to the best knowledge and belief of the appraiser.