Joe Heenan

Work Experience

Harold Bennett & Company- Staff appraiser July 1979-November 1981
Self Employed Real Estate Appraiser- managed and supervised 5 appraisers-November 1981-March 2001
State of NJ DEP-Bureau of Tidelands Management-Real Estate Appraiser- March 2001

Presently Supervisor of Valuation section. Garden State Valuation & Consulting Services, LLC, Managing Member-2002-Present.

Legal Testimony and Tax Assessment Experience

I have testified as an expert witness for various property types in both New Jersey Superior Courts and US Federal
Court and US Bankruptcy Court. This also includes testifying in the State of Delaware as a valuation expert for the
appraisal of an Avalon lagoon property and in the city of Philadelphia in the Orphans Court, as an expert real estate
appraiser for a Margate property. Additionally, I have served as a real estate appraisal expert before various municipal,
county and state governmental boards and or agencies including the Department of Environmental Protection Bureau
of Tidelands Management-Tidelands Resource Council.
I have testified before various New Jersey County Boards of Taxation as an expert witness. I have prepared complex
valuations for ad valorem tax assessment related purposes and been involved in hundreds of tax assessment related
matters, as an expert over the past 37 years.

Appraisal Experience

I have appraised a large variety of property types ranging from vacant land to large industrial properties. Property
types have also included residential properties, large commercial properties, vacant land and multi-family properties.
I appraise each year a significant number of residential properties especially expensive custom houses on the barrier
islands. A significant portion of my appraisal experience also has been dealing with complex land use related issues
and working on valuations for tax assessment related purposes. Additionally, I have worked with the New Jersey
Attorney General’s Office with the beach replenishment program and as a Reviewer for UASFLA related appraisals.

Other Professional Appraisal Activities

I am the President of the South Jersey Chapter of the Appraisal Institute for 2022. I have previously served as
President of the South Jersey Chapter of the Appraisal Institute in 1993. I have held various positions with the
South Jersey Chapter of the Appraisal Institute throughout the prior thirty years. My professional service to appraisal
organizations included serving in various officer and director’s positions in both the Appraisal Institute (Southern
New Jersey Chapter) and the former Society of Real Estate Appraisers (Southern New Jersey Chapter) over the last
forty-two plus years of professional appraisal practice.

Other Real Estate Related Activities

I have also actively developed new residential real estate including the development of buildable residential and multi
family lots in Ocean City since the year 2000. This includes having created minor subdivisions and selling improved
and approved lots. My real estate development experience also includes having built new duplexes and converting
the duplexes into residential condominiums. Prior to the year 2000, much of my experience included rehabbing older
multi-family buildings in Ocean City, as an investor/owner/operator. 1 have been actively engaged as a real estate
investor/developer in Ocean City since 1977.

Education

Stetson University-Deland, Florida
B.B.A., Finance, May 1978

Past 42 years, attended Appraisal Education courses and/or seminars offered by the American Institute of Real Estate Appraisers,
Society of Real Estate Appraisers and or the Appraisal Institute.