The valuation of estate-quality properties is a specialty of this appraisal firm.  Flanagan Associates has extensive experiences in appraising waterfront, historic, and unique residential properties for a variety of interests.  Other areas of activity by this firm includes the value of residential properties for the trust/estate departments of banks and related organizations, for lending institutions as collateral for loans, for buyers and sellers, for probate purposes, for development purposes including subdivision analysis, for income tax purposes for review by the Internal Revenue Service, for the valuation of partial interests in the ownership of property, for the basis of Qualified Personal Residence Trusts (QPRTS), for municipalities and property owners to consult on tax assessment issues, and for employee relocation.