Jack Young, ASA, ARM, CPA

NorCal Valuation, Inc.
902 HEMENWAY ST
WINTERS, CA 95694
Mobile: 530-564-1837
Office: 530-795-5536
Introduction

I provide equipment appraisals, appraisal reviews, and consulting support for litigation, insurance, acquisition, and financial reporting. I have an in-depth understanding of appraisal and accounting standards and can clearly explain them in contentious situations.

I specialize in appraising equipment for food & beverage processing, including wineries; manufacturing & factory production, aggregate, recycling, and construction, agriculture, including specialty planters and harvesters, and commercial trucks & trailers. I have extensive experience appraising specialty and custom equipment.

An Accredited Senior Appraiser (ASA) of the American Society of Appraisers in Machinery and Equipment (MTS) and Appraisal Review & Management (ARM), and a Certified Public Accountant (CPA), I was recognized in 2022 as ASA Appraiser of the Year.

My reports are defensible, unbiased, professionally researched, and understandable. As an expert witness, I provide clear and reasoned oral testimony based on defendable USPAP review standards that can withstand the scrutiny of the legal system. I have been a court-appointed expert in CA Section 2000 cases and has often served as a jointly retained expert. I have developed and taught a number of appraisal review courses for ASA, as well as an MTS report-writing class.


Areas of Expertise
  • Equipment & Machinery
  • Family Law
  • Machinery & Equipment Appraisal
  • Mergers & Acquisitions
  • Tax
  • Tractors
  • Trucking

Expert Background
Q: Please list your professional accreditations, degrees, licenses, and certificates granted:
A: Accredited Senior Appraiser in Machinery & Equipment and Appraisal Review and Management (MTS, ARMMTS), American Society of Appraisers
Certified Public Accountant, California Board of Accountancy (Active)
IRS security clearance to perform valuation work for Internal Revenue Service, US Department of Treasury
Master Personal Property Appraiser (MPPA), awarded by National Auctioneers Association (2009) – Inactive
Q: Please list your affiliations or memberships in any professional and/or industry organizations:
A: ASA
Q: Please list any teaching or speaking experience you have had, including subject matter:
A: Classes Developed and Taught for the American Society of Appraisers
AR202: Appraisal Litigation Services, ARM subcommittee
ME 212: Appraisal Report Writing for Machinery & Equipment, MTS subcommittee
AR 208: Appraisal Review Report Writing, ARM subcommittee
AR 204: Appraisal Review & Management Overview, ARM subcommittee
AR 201: Introduction to Appraisal Review & Management, ARM subcommittee
Presentations
Assessment of Personal Property & Fixtures: Ensuring Accurate & Consistent Valuations & Application Methods, California Board of Equalization panel discussion, December 2019
Most Common Appraisal Errors: Personal Property, California Alliance of Taxpayer Advocates Conference, Dana Point CA, December 2018
Machinery and Equipment Appraisals in Family Law, Family Law Section, Sacramento Bar Association, April 2014
Accounting Issues and Machinery and Equipment Appraisals, Northern Arizona University, The W.A. Franke College of Business, Flagstaff AZ, Guest Lecturer Advanced Accounting Case Studies class, October 2012
Appraisal Review: What It Is, What It’s Not, and Why It Matters, Forensic Joint Section Meeting, Brisbane CA, October 2018
Appraisal Review: What It Is, What It’s Not, and Why It Matters, Forensic Section, Sacramento CA, May 2018
Machinery and Equipment Appraisals: Levels of Trade, Business Valuation Section, Oakland CA, August 2013
Machinery and Equipment Appraisals and the Auction Process in the Context of a Liquidation Valuation, Litigation Support Committee, Sacramento CA, February 2012
Once Upon a Time: Telling the Appraisal Story, ASA International Conference, Tampa FL, September 2022
How I Learned to Stop Worrying and Love the USPAP (Uniform Standards of Professional Appraisal Practice), with J. Mark Penny, FASA in Business Valuation, ASA International Conference, Las Vegas NV, October 2021
All Wine Tanks are not Created Equal, ASA International Conference [virtual], October 2020
Appraisal Reports & Expert Testimony for Property Tax Appeals, American Society of Appraisers International Conference, Anaheim CA, October 2018
Q: Have any of your accreditations ever been investigated, suspended or removed? (if yes, explain)
A: no
Q: On how many occasions have you been retained as an expert?
A: 20+
Q: For what area(s) of expertise have you been retained as an expert?
A: machinery and equipment valuation
Q: In what percentage of your cases were you retained by the plaintiff?
A: 50%
Q: In what percentage of your cases were you retained by the defendant?
A: 50%
Q: On how many occasions have you had your deposition taken?
A: 9
Q: When was the last time you had your deposition taken?
A: 9/7/22
Q: On how many occasions have you been qualified by a court to give expert testimony?
A: 3 as of 5/2023
Q: On how many occasions have you testified as an expert in court or before an arbitrator?
A: 3 occasions in court; approximately 10 occasions before a property tax board
Q: For how many years have you worked with the legal industry as an expert?
A: 10 years
Q: What services do you offer? (E.g.: consulting, testing, reports, site inspections etc.)
A: consulting, appraisal report review, appraisal with opinion of value, reports (written & oral)
Q: What is your hourly rate to consult with an attorney?
A: 375 as of 2023
Q: What is your hourly rate to review documents?
A: 375 as of 2023
Q: What is your hourly rate to provide deposition testimony?
A: 375 as of 2023
Q: What is your hourly rate to provide testimony at trial?
A: 375 as of 2023
Q: Please list any fees other than those stated above (E.g.: travel expenses, copy fees, etc.)
A: Out-of-pocket expenses may include but not be limited to research data, travel time, travel expenses such as flights (business class) and other transportation, lodging, mileage, and per diem; postage, photocopying, and any other miscellaneous expenses directly related to work on behalf of Client


References

Available Upon Request


Video
Equipment Appraisal Expert Witness Jack Young, interviewed on Experts.com Experts.com Interview of Equipment Appraisal Expert Witness Jack Young. The interview is conducted by Nick Rishwain, Vice President of Client Relations for Experts.com. Nick and Jack discuss the appraisal and valuation of agricultural, construction, resta