Samuel D. Koon

Sam founded Samuel D.  Koon & Associates, Ltd. in 1997 and currently serves as its President.  Motivated by a passion to serve clients with honesty and integrity by providing the most cost effective solutions to their problems, Sam leads a full service real estate appraisal and consulting firm that has serviced hundreds of clients, ranging from lending institutions to government entities and a wide variety of public and private clients throughout Ohio and the United States.  He has nearly 40 years of experience in the real estate business as an appraiser, developer, consultant, and licensed real estate agent. 

Major areas of focus for Sam and his team at SDKA include litigation support for a variety of clients as well as appraisals and consulting services for banks and other private clients for loan underwriting purposes.  Mr. Koon has testified as an expert witness on hundreds of cases in front of numerous counties’ Boards of Revision, as well as in front of the Ohio Board of Tax Appeals and Federal Bankruptcy Court.  In addition to this litigation support work, Sam and his staff provide due diligence support to major medical systems and medical practice attorneys. Estate planning, partnership interest valuations, probate work, rent studies, and feasibility studies constitute other areas of emphasis and expertise.  Sam grew up in Columbus, Ohio and currently lives in Bexley with his wife, Sharon.

Real Estate Education

  •  Completed credit requirements for Courses 101, 201, and R2 sponsored by the Society of Real Estate Appraisers
  •  Completed credit requirements for Courses 1A, 1B, 2A, 2B, 6, 8 and Standard of Professional Practice sponsored by the American Institute of Real Estate Appraisers
  • Completed credit requirements for Courses 503 and 22L sponsored by the Real Estate Securities and Syndication Institute
  • Continuing Education in Real Estate Appraisal, Appraisal Institute, Fundamentals of Separating Real Property, Personal Property, and Intangible Business Assets


  • Bachelor of Science Degree in Real Estate and Finance, The Ohio State University, 1977
  • Master of Business Administration Degree with a Real Estate Major, The Ohio State University, 1983

Professional Affiliations

  • Member, Appraisal Institute, MAI Designation
  • President, Columbus Chapter of the Appraisal Institute, 1991
  • Broker Member, Columbus Board of Realtors
  • Graduate of the Realtors’ Institute, Ohio Association of Realtors
  • Member, Society of Real Estate Appraisers’ Young Advisory Council, 1982, 1983, and 1984