NYS Certified General Real Estate Appraiser. NYS Licensed Real Estate Broker. Practicing Property Tax Consultant. Qualified Expert Witness: United States Tax Court, Boston, MA; NYS Supreme Court, Nassau & Suffolk Counties


Supreme Court Hearing Officer – Small Claims Assessment Review.
Subsequently Represented over 1,000 Petitioners in individual SCAR Proceedings.
Appraisal Practice – Primarily commercial and residential properties on the South Fork and Eastern Suffolk County

Prior Undertakings

Montauk, NY - Owned and operated two hotels and restaurant.
Montauk, NY – Conducted independent real estate brokerage and appraisal business.
NYC – Harris, Kerr, & Foster. Market and feasibility studies for new hotels.
NYC - New York State Division of Housing and Community Renewal. General Appraiser & Mortgage Coordinator.
NYC – American Appraisal Company. Valued rights of way for rail road crossing eliminations.
NYC – East River Savings Bank. Commercial mortgages, supervisor appraiser.
NYC – Charles F. Noyes, Co. Sold commercial & residential properties. Assisted in preparation of large condemnation
and tax certiorari appraisals.

Geographic Areas of Appraisal Practice

All boroughs of New York City, Nassau, Suffolk, Westchester, Rockland, Ulster and Sullivan Counties, NY. Cape May, Salem, Burlington Counties, NJ and City of Philadelphia.

Clients Served

Individuals, estates, banks, attorneys, investors, and public agencies, including: Resolution Trust Corporation, Federal Housing Administration, New York State Division of Housing and Community Renewal, New York State Department of Transportation, Suffolk County Department of Public Works, Suffolk County Public Administrator, Suffolk County Department of Real Estate, Suffolk County Department of Social Services, Suffolk County Water Authority; Town of East Hampton.

Appraisal Education

American Institute of Real Estate Appraisers. Completed five, 96 hour courses offered by the Appraisal Institute at the Universities of Chicago, Georgia, Maryland, and New York and numerous continuing education courses offered by the Institute and other appraisal education providers in compliance with New York State and Institute continuing education requirements.

Military Service    

Army -  Enlisted Service, Japan. 2nd Lieutenant, Infantry, Korea

Academic Education

Pennsylvania Military College
University of Miami
New York University
Long Island University

Professional Affiliations

New York State Real Estate Broker - License #679041
New York State Certified General Appraiser - Licenses #46000007083
Tax Grievance Consultant - License #139-T
Suffolk County Real Estate Board, Inc. (President 1977-1980)
Member of the Appraisal Institute
Senior General Member - Columbia Society of Real Estate Appraisers

*Mr. Hammer has received certificates of completion with passing grades for 18 hours plus 2 hour examination course in the Valuation of Conservative Easements given by the Appraisal Institute at Cary, North Carolina on 8/8/2008, and for completion with passing grade for an additional 18 hours plus 2 hour examination for Appraisal of Preservation Easements given by the Appraisal Institute in New York City on 11/17/2008.