About
Foundational Principles In the Community Diversity, Equity & Inclusion Technical Excellence Alumni TIAG Membership
Careers
Why Cohen & Co Our Culture Total Rewards & Benefits Early Career Opportunities Experienced Opportunities Join Our Talent Community
Offices
Akron, OH Baltimore, MD Buffalo, NY Chicago, IL Cleveland, OH Deer Park, IL Denver, CO Detroit, MI Milwaukee, WI New York, NY Philadelphia, PA Pittsburgh, PA St. Clair Shores, MI Westchester, NY Youngstown, OH
Contact
Client Portal
Services Industries Knowledge Center People

About Our Services

We offer tailored solutions — whether private company or owner; public or private fund, adviser or fund service provider; or Fortune 1000 enterprise. Learn how we can help you.

Find Services

Assurance Services

Employee Benefit Plan Audits Internal Controls Investment Company Audits Private Company Audits

Tax Services

Federal Tax Planning & Compliance High Net Worth & Wealth Transfer International Filings & Structuring Investment Company Tax State & Local Tax Tax Credits & Incentives Transaction Tax Planning

Advisory Services

Business Valuations Data & Insights Digital Finance Solutions IT Strategy & Implementation Litigation Support Services M&A Advisory Outsourced Accounting Solutions Transaction Services Turnaround & Restructuring

Our Industry Expertise

Our industry experience means you can find professionals who speak your language and bring earned insights to the table. Learn how we can help you.

Explore Industries

Key Industries

Digital Assets Investment Companies Manufacturing Private Client Services Private Companies Private Equity Real Estate & Construction Technology & Life Science
VIEW THE COMPLETE LIST

Knowledge Center

Our team wants to help your team stay up to date. Browse our thought leadership, events and news for insights and a point of view on business-critical topics.

Find Insights & Events

Insights

Browse valuable articles and publications our experts have written to help you and your organization answer key questions — and consider new ones.

Read Our Insights

Events

Join us in person and online for events that address timely topics and key business considerations.

Explore Our Events

News

Find out what is happening at Cohen & Co, from industry recognitions and growth updates, to where we are contributing to important media stories.

Read Our News
People
Foundational Principles In the Community Diversity, Equity & Inclusion Technical Excellence Alumni TIAG Membership
Why Cohen & Co Our Culture Total Rewards & Benefits Early Career Opportunities Experienced Opportunities Join Our Talent Community
Akron, OH Baltimore, MD Buffalo, NY Chicago, IL Cleveland, OH Deer Park, IL Denver, CO Detroit, MI Milwaukee, WI New York, NY Philadelphia, PA Pittsburgh, PA St. Clair Shores, MI Westchester, NY Youngstown, OH
Contact Client Portal
Real Estate & Construction

Real Estate Valuation

We Evaluate Your Property Throughout the Entirety of Its Life Cycle

Our partner/managing director ­led teams are dedicated to providing real estate valuation services throughout the entire property life cycle — including due diligence, acquisition, lease-up, stabilization, recapitalization, renovation and disposition. We listen, diagnose and deliver customized, efficient deliverables in a timely manner. Our accredited professionals will work closely with you to complete preliminary analyses of the financial and market position of the property or portfolio before final resolution — often providing ideas to maximize cash flow based on revenue and expense benchmarking.

Our Real Estate Valuation Services

We offer services that can assist in a myriad of ways, including:

Deal Analysis

  • Property-level transactional consulting – M&A and divestitures
  • Insurable value
  • Benchmarking revenue and expense line items

Owner Wealth Planning

  • Property appraisals for estate and gift tax planning
  • Property-level real estate partnership and fractional interest valuations

U.S. GAAP

  • ASC 360: Property, Plant & Equipment – Testing for potential impairment
  • ASC 805: Business Combinations – Property-level purchase price allocations
  • ASC 820: Fair Value Measurements and Disclosures – Quarterly/annual compliance and documentation
  • ASC 840/842: Leases – Lease level valuations for lease classification and impairment testing

Other Compliance Offerings

  • Valuations for property tax purposes
  • FIRPTA valuations

Litigation Support

  • Valuation of real property assets
  • Expert testimony related to property-level economic damages

Meet Our Leadership

Josh Lefcowitz, CPA/ABV/CFF, CFE, ASA

Partner, Cohen & Co Advisory, LLC
jlefcowitz@cohenco.com
724.260.8129

Jon Marshall, MAI, MRICS

Managing Director, Cohen & Co Advisory, LLC
jmarshall@cohenco.com
312.277.7204

Featured Insights

Article

Q2 2025 National Real Estate & Construction Market & Legislative Update

Read More
Article

Step-by-Step Guide to Recording Your Real Estate Purchase: From Closing to the General Ledger

Read More
Article

Foreign Income Tax, REITs, Real Estate and More in August Issue of AICPA Tax Adviser

Read More
Sign up for Our Real Estate & Construction Industry Newsletter

Receive insights from our team of real estate and construction specialists directly to your inbox as they go live in our online Knowledge Center.

Subscribe Today
Top
Subscribe to our newsletter
About Contact Submit RFP Privacy Policy

"Cohen & Co" is the brand name under which Cohen & Company, Ltd. and Cohen & Co Advisory, LLC, and its subsidiary entities, provide professional services.

Cohen & Company, Ltd. and Cohen & Co Advisory, LLC practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards.

Cohen & Company, Ltd. is a licensed independent CPA firm that provides attest services to its clients. Cohen & Co Advisory, LLC and its subsidiary entities provide tax, advisory and business consulting services to their clients and are not licensed CPA firms.

The entities operating under the Cohen & Co brand are independently owned and are not responsible for the services provided by any other entity operating under the Cohen & Co brand. Our use of terms such as “our firm,” “we,” “us” and other terms of similar import denote the alternative practice structure of Cohen & Company, Ltd. and Cohen & Co Advisory, LLC.

© 2025 Cohen & Co