Samuel D. Koon & Associates was founded by Samuel D. Koon, MAI in 1997 as a commercial real estate appraisal and consulting firm. Since 1997, Samuel D. Koon & Associates has grown and expanded to become one of the largest and most highly regarded commercial real estate valuation and consultancy firms in Central Ohio.


We serve a variety of clients, including many of the nation's most distinguished lending institutions, corporations, and governmental agencies. The company also services the appraisal and consulting needs of individual entrepreneurs, commerce and industry, health and educational institutions, land developers, taxing authorities, and local, state and federal governments. Samuel D. Koon & Associates works closely with a variety of clientele.

ACCOUNTANTS and FINANCIAL CONSULTANTS: Pre-acquisition or merger valuation counseling, allocation of purchase price, property records and control, return on investment.

ATTORNEYS: Estate planning, eminent domain and condemnation proceedings, ad valorem issues, bankruptcy and foreclosure.

BANKERS and TRUST OFFICERS: Financing areas, inheritance and estate cases, gift tax services.

CORPORATE OFFICERS: Pre-acquisition or merger valuation counseling, allocation of purchase price, tax purposes (federal and ad valorem), sale or purchase, insurance, condemnation.

GOVERNMENT OFFICIALS: Fixed assets accounting for real estate; valuation of property administered by agencies of the government; real estate to be acquired by eminent domain public highways, urban renewal, public parks, and easements; and valuation consulting to state and local property assessment and appraisal offices.

INSURANCE AGENTS, BROKERS, ADVISORS, and COMPANIES: Correct amount of insurance for placement purposes, proper valuation of varying assets for rate making purposes, and assistance at the time of casualty to prove the amount of loss.

MANAGEMENT CONSULTANTS: Feasibility studies, plant site selection, analyses in acquisition studies, and other areas where property economics become a part of the management consultant's contracted services.


Samuel D. Koon & Associates appraises real estate and provides consulting services for a comprehensive range of commercial and residential property types. BUILDING: Industrial complexes, commercial buildings, multi-family residential property, housing developments, hotels, hospitals, schools, and institutional and public property.

COMMERCIAL AND RETAIL PROPERTIES: Farms, dealerships, retail stores, general and professional service, industrial distribution, manufacturing, hospitals, adolescent and senior care facilities, golf courses, and recreation and other businesses for gift, estate inheritance taxes, estate planning, selling, merging, acquiring, or divesting marital, partnership, corporate dissolutions, damage cases, and bankruptcy reorganizations.

LAND and LAND IMPROVEMENTS: Industrial, commercial, and residential sites; potential industrial, commercial, and residential acreage; farm land and ranch lands; large government tracts; and land improvements such as paving, water, sewerage, drainage systems, and transportation corridors.

LEASEHOLD IMPROVEMENTS: Items of a structural nature built by a lessee.

PROPERTY RIGHTS: Right-of-way, easements, non-conforming use, water, air access, subterranean, and partial interest.

At Samuel D. Koon & Associates, we have assembled a team of appraisers with a wide range of experience in nearly every commercial property type, including general and medical office, manufacturing and distribution warehouses, golf courses, hotels, regional malls and shopping centers, hospitals and urgent care centers, multi-family housing and condominium developments, and land and subdivision analyses. Our staff of appraisers includes two MAIs (Members of the Appraisal Institute) with a support staff of well-qualified appraisers. Based in Columbus, Ohio, we actively work throughout the United States and beyond, having experience working in most major domestic markets and abroad.

Map of Samuel D. Koon & Associates U.S. Appraisal Experience