Sunnyvale, Texas

Gerald Harmon

Gerald Harmon has been in the ad valorem/property tax industry since 1987. His experience includes 5 years of appraising complex, income producing, large industrial manufacturing and utility systems while with Pritchard & Abbott, Inc. He participated in annual ration studies of assessed values by category for allocation of state aid to school districts of Texas run by the State Property Tax Board of Texas.

Gerald has been a consultant and has represented tax payers since 1991 when he took a position in the Industrial Department at Real Estate Tax Services, Inc. in Austin, Texas. He worked for K. E. Andrews and Co., and then in 1994 he moved to Burr Wolff, L.P. for 6 years. While at Burr Wolff, Gerald was the head of the Industrial Division and also represented numerous manufacturing business and retail organizations including two of the largest global retail organizations, Wal-Mart and Kmart.

In 2001 Gerald founded Recovery & Compliance Tax Services which is a client-oriented, full service, property tax consulting company. Gerald has extensive knowledge and experience representing tax payers in the retail, office, multifamily, industrial, manufacturing, refining & petrochemical industries. Gerald has been successful in saving clients in excess of one hundred million dollars in ad valorem tax liabilities since his career began.

Education & Affiliations

• Texas Tech University, Bachelor of Science in Petroleum Engineering
• Registered Senior Property Tax Consultant, Texas Dept of Licensing and Regulation
• Member Institute for Professionals in Taxation (IPT)
• Member of Texas Association of Property Tax Professionals (TAPTP)

Professional Experience

Consulting Valuation Engineer (2001-Present)

Recovery & Compliance Tax Services, LLC.

Property Tax Consulting Company specializing in income producing complex Property Tax Management. Founder and Manager of Industrial / Income Producing Property Department.

Consulting Valuation Engineer (1994-2000)

Burr, Wolff L. P.

Property Tax Consulting Company specializing in income producing complex Property Tax Management. Industrial Property Department Manager - Dallas Division.

Consulting Valuation Engineer (1993-1994)

Ken E. Andrews and Co.

Property Tax Consulting Company specializing in Industrial/Utility and Petroleum related Property Tax Management.

Consulting Valuation Engineer (1991-1993)

Real Estate Tax Services, Inc.

Property Tax Consulting Company specializing in Industrial/Utility and Complex Property Tax Management.

Valuation Engineer Specialist (1987-1991)

Pritchard & Abbott, Inc., Industrial Division.

Engineering Appraisal Company specializing in complex income producing properties, large industrial manufacturing process machinery, utility systems, and minerals. Contracted with over two hundred counties for expert appraisal services and testimony. Valuations of complex properties for the State Property Tax Board (Comptrollers Office) ratio studies.

Representative List of Consulting Analysis

Animal Health Delivery

• Simcro
• NJ Phillips

Animal Rendering

• Valcar/Darling Delaware

Appliance Manufacturing

• Maytag Corporation
• Jenn-Air
• Dixie Narco

Cable Television Broadcasting

• Buenavision

Carbon Black Manufacturing

• J. M. Huber Corporation
• Cabot Corporation

Caster & Wheel Sales

• Ace Casters

Cement Manufacturing/Aggregate

• Southdown Products
• Southwestern Portland Cement
• Kaiser Sand and Gravel
• Riverside Cement Company
• Gifford-Hill and Company
• Sully-Miller
• Livingston Graham
• The QUIKRETE Companies
• Palestine Concrete Tile
• HMC Flexcrete

Centrifugal Metal Casting

• American Spincast

Chemical Manufacturing

• Allied Signal
• Stouffer Chemical
• Rhone Poulenc
• Quantum Chemical
• Witco Corporation
• Pergan Marshall
• Chameleon Industries

Chemical Plant Insulation Material

• Visionary Industrial Insulation (ESLIN)

Classroom Furniture, Computer Desks, Tables & Chairs Manufacturing

• Artco Bell
• Best-Rite Chalkboard / MooreCo

Coal Processing

• Norit Americas

Commercial Airline Services

• Conquest Airlines
• TWA

Compressor Manufacturing

• The Hanover Company
• Dallas Hermetic

Computer Manufacturing

• Dell Computers
• CompuAdd Corporation

Computer Research & Development

• Tandem Computers
• Minco Technology Labs
• MCC

Conductor Products

• Conductor Products Inc.
• BICC/General Cable Industries, Inc.
• Furon

Construction Products

• Hanson Industries
• Headwaters Construction Materials
• Boral Concrete Products
• The QUIKRETE Companies
• ATCO Rubber Products
• Builder's Best
• Wilson Culverts

Cotton Ginning & Milling

• Producers Cotton Oil

Custom Hydraulic Cylinder Manufacturing

• Texas Hydraulics

Die Manufacturing

• C&M Machining

Electric Cable Manufacturing

• General Cable / BICC

Electronic Manufacturing

• Sony Corporation

Feed Mill

• Crystal Feed Mills

Flexible Heating/Cooling Duct Manufacturing

• Atco Rubber Products, Inc

Food Processing

• Materials Transportation Company

Forklift Battery Handling Equipment

• Materials Transportation Company

Furniture Manufacturing

• Suniland Furniture Company
• Artco-Bell
• Best-Rite Chalkboard / MooreCo

Gas Turbines

• European Gas Turbines

Gun Range

• Lake Highlands Shooting Center

Handgun Manufacturing

• STI Guns

Heat Exchanger Research & Development

• Heat Transfer Research, Inc.

Hybrid Chicken Breeding

• Avian Farms Texas

Ink Manufacturing

• J.M. Huber - Printing Ink

Joist & Deck Manufacturing

• Vulcraft/Nucor Steel

Laboratory Testing

• Chameleon Industries, Inc.

Lignite Mining & Processing

• Norit Americas

Livestock Management

• Datamars
• Z Tag
• Temple Tag
• PetLink
• Tru-Test
• Speedrite
• PEL
• Hayes
• Stafix
• Patriot

Marker Board Manufacturing

• Best-Rite Chalkboard / MooreCo

Meat Processing

• Supreme Beef

Mechanical & Structural Grade Steel Tubing

• LJT Texas

Medical Supplies

• Henley International

Metal Stamping

• Ditto Group
• C&M Machining

Metal Working

• C&M Machining

Mining & Industrial Sand Products Manufacturing

• Carmeuse Industrial Sands
• Texas Mining & Oglebay Norton Industrial Sands

Multifamily Properties/Apartments

• 816 N. Bell LLC

Oil Field Control Systems

• J.M. Huber - Flow Control Inc.
• Aereon

Oil Field Equipment Manufacturing

• Cameron Iron Works/Cooper
• The Hanover Company
• Aereon

Oil Field Service Companies

• Acid & Cementing Services
• Kenner Well Service
• Bob Mitchell Inc.

Oil Production, Processing, & Refining

• Pennzoil Company
• Amax Oil and Gas
• Endevco
• Apache Oil and Gas

Oil Related Products Storage & Terminalling

• S T Services/A Kaneb Co.

Organic Chemical Manufacturing

• Atochem

Outdoor Accessories

• Brinkman Corporation

Oxygen, Argon, Nitrogen, Helium & Carbon Monoxide Production & Purification

• The BOC Group/BOC Gases
• The Linde Group
• Messer LLC

Packaging

• Crown Beverage Packaging
• Crown Cork and Seal
• Arrow Industries

Packaging Supplies

• Printpack, Inc.

Party Rentals

• Star Walk of Dallas

Pet Identification

• Datamars
• Felixcan
• PetLink
• Planet IP
• Vethica
• PetMaxx

Pipe Manufacturing

• American Spincast

Polyethylene Lining Systems

• Gundle Environmental Systems

Post & Rail Fencing Manufacturing

• Freedom Fence

Rail Car Manufacturing & Repair

• Millennium Rail, Inc.
• Watco Companies, Inc.
• Eagle Railcar Services, LP

Retail Services

• Wal-Mart
• Kmart
• Circuit City
• Builders Square

Road Marking Glass Beads

• Weissker Manufacturing

Roofing Tile Manufacturing

• Elcor/Elk Roofing
• Hanson Roof & Tile

Sales of Fine Leather & Vinyl Cases

• Cases Unlimited

School Supplies

• Comet School Supplies

Ship Repair & Manufacturing

• Platzer Shipyards

Steel Framing Manufacturing

• Nexframe, L.P.

Steel Panels & Trusses Manufacturing

• Nucon Steel

Storage Facilities

• U Store, Ltd
• Cedar Hill U Store
• Military Parkway U Store
• Walton Walker U Store
• Abby’s Storage
• Sycene Storage

Television Broadcasting

• KTBC-TV

Textile Identification

• Textile ID
• Datamars

Textile Manufacturing

• Brentex Mills
• Pillowtex

Video Production

• Rank Video Services

Window Shutters Manufacturing

• Custom Shutters, Inc.

Representative List of Major Appraisal Analysis

Aluminum Recycling

• Alumax Remelt Corporation

Boat Manufacturing

• Four Winns of Texas

Brick Manufacturing

• Athens Brick
• Henderson Brick
• Texas Clay Industries

Canning & Packaging Operations

• Colgate Palmolive Company
• Quaker Oats Company (R.W. Snyder Co.)

Chemical Manufacturing

• Witco Corporation
• Pergan Marshall
• Chameleon Industries

Chicken Processing

• Pilgrims Pride Corporation
• Tyson Foods
• Holly Farms

Conductor Products

• Conductor Products Inc.
• BICC/General Cable Industries, Inc.
• Furon

Feed Mill

• Glover Feed Mills
• Brookshire Brothers

Gas Processing

• Exxon Corporation
• Arkla Inc.
• Ensearch Processing
• Hunt Oil Company
• Union Pacific Resources
• Mobil Production

Hybrid Chicken Breading

• Avian Farms Texas

Lignite Mining & Processing

• Norit Americas

Lumber Mill - Paper Manufacturing

• International Paper
• Louisiana Pacific

Meat Processing

• Calhoun Packing

Oil Field Equipment Manufacturing

• Cameron Iron Works/Cooper
• The Hanover Company

Oxygen, Argon, Nitrogen & Helium Production

• The BOC Group/BOC Gases
• The Linde Group

Petrochemicals

• Quantum Chemicals

Power Generation

• Texas Utilities

Rail Car Manufacturing & Repair

• Millennium Rail, Inc.
• Watco Companies, Inc.
• Eagle Railcar Services, LP
• Trinity Industries Inc.
• Phillips 66

Steel Mill

• Lone Star Steel Company

Steel Mill/Joist & Decking

• Nucor Steel/Vulcraft

Sulfur Processing

• Shell Western E & P

Television Manufacturing

• Curtis Mathes

Thermal Oil Recovery Project - O2

• Union Carbide Production

Underground Storage

• Natural Gas Pipeline Co.
• Lone Star Gas
• Utilicorp (Aquila Energy)