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Bobbie Anne Cox Attorney At Law

Flower Property Tax Consultants, LLC



Dr. Robert J. Flower

34 Palmer Avenue

Bronxville, N.Y. 10708

(914) 779-6299

Dr. Robert J. Flower is a duly licensed Real Estate Broker in the State of New York, engaged in all phases of the real estate business since 1962. He is a licensed General Appraiser, certified by the Department of State, Division of Licensing Services in New York and a certified HUD/FHA appraiser. He is president and owner of his own real estate firm, with offices at 66 Palmer Avenue, Suite 33, Bronxville, New York 10708. He is also a licensed mortgage banker and was the President of a mortgage banking company in Westbury, New York. He has achieved the coveted General Accredited Appraiser (GAA) designation awarded by the National Association of Realtors.

Dr. Flower has been in real estate brokerage, appraisal and finance since 1962. His practice has principally centered in the tri-state area. He has also bought, sold, financed and developed properties in North Carolina, Colorado, Arizona and New Mexico. Concerning mortgage finance, he has conducted an ongoing commercial mortgage business since the late 1980's. From 1985 till present, he has administered and managed a modest size pension fund investing in short term commercial, land and residential mortgages. His duties and obligations involved origination, acquisition, processing, appraising, closing warehousing (when possible), selling off the assets and servicing the loans.

As a real estate specialist during the 1970's and 1980's, he participated in numerous co-op condominium conversions. During these projects, he was directly responsible for structuring and developing underlying mortgages, wraparounds, as well as securing, processing and closing hundreds of individual loans for purchasers.

As a developer in the late 1960's and 1970's, he secured project financing qualified borrowers and processed mortgage applications in the construction and sale of over 100 private 1 and 2 family residences with numerous banks and financial companies. Moreover, as an investment consultant, he developed and approved numerous financial packages for investors.

From 1991 to 1996, he was a workout specialist for The Resolution Trust Corporation and The Federal Deposit and Insurance Corp. As such, he conducted numerous appraisals on various types of properties throughout the tri-state region.

Dr. Flower has been engaged as a real estate tax consultant by numerous groups, corporations and private investors since 1972. He has served as a retained consultant for Ford Motors, Chrysler, CVS Stores, Bank of New York, among others for over 25 years in as many as 17 states.



Bachelor of Arts Degree Social Science Major, Fordham University
Graduate School Philosophical Resources, New York University
Ph.D. Recipient Systems & Organizational Sciences, Walden University
Graduate School Economics, Fordham University


  • American Institute - Appraisal Courses #1A, #1B and #2
  • Urban Renewal & Related Real Estate Courses - Various New York State Institutions
  • Society of Real Estate Appraisers - Course #101, #201, among others
  • Ad Valorem Taxation - New York State Board of Equalization and Taxation
  • Lead and Hazardous Material Appraisement - American Institute of Real Estate Appraisers
  • Numerous other Appraisal Institute Courses
  • Partial Interest Valuations


  • American Arbitration Association
  • Builder's Institute of Westchester and Putnam Counties
  • Certified Licensed Appraiser, State of New York #46000005586 (General Appraiser)
  • General Accredited Appraiser (GAA Designation/National Association of Realtors)
  • International Association of Assessing Officers
  • National Association of Independent Fee Appraisers, Inc.
  • National Association of Realtors
  • National Association of Review Appraisers and Mortgage Underwriters
  • New York State Board of Realtors
  • New York State Society of Real Estate Appraisers
  • Westchester County Board of Realtors


Adjunct Professor of Real Estate Economics at the United States Military Academy

(West Point) - by appointment (1979-1981)

Moderator - Station WFAS - "Real Estate Forum" radio show (1981-1983)

Certified by the New York State Board of Equalization of Assessment Review (1974)

State-Certified Real Estate Appraiser Instructor (1986)

Served as Chairman of the Yonkers Real Estate Assessment Board of Review (1971-1975)

Member of Yonkers Advisory Environmental Commission (1978-1982)

Past President of Yonkers Board of Realtors (1974-1980)

Board of Directors of Yonkers Board of Realtors (1978-1984)

Consultant to the City of Yonkers (1992-1996)


Pace University
Westchester/Putnam Builders Institute
Empire School of Real Estate
Long Island Real Estate Practitioners Institute
Elizabeth Seton College

Served as expert witness in numerous condemnations, certiorari and federal/state taxation matters in various courts in New York, New Jersey and Connecticut.

Author of: Real estate publications and local newspapers:

"Making Affordable Housing Work"

"The Effect of Environmental Impact Laws"

"The Real Estate of Business Appraisal of a Funeral Home"

"The Mad Economic Triangle"

"A Real Estate Community Economic Model"

"The Real Estate Predictor Model"

Served as Appraiser and Counselor to numerous real estate corporations, attorneys, professionals, investors and building corporations throughout New York, New Jersey, Connecticut, Pennsylvania, Massachusetts and Vermont.

In 1974, co-founded the "Neighborhood Development Program," now a pilot project within the Federal Government along with the Department of Development in the City of Yonkers.

In June, 1977, retained as Real Estate Consultant to "The Unimax Group, Inc.,” 1740 Broadway, New York, New York, an international mini-conglomerate.

In July, 1977, designated by the Bank of New York as their Real Estate Consultant in real estate assessment matters.

In April, 1978, designated by Ford Motor Company as exclusive Property Tax Consultant for dealer development in the New York area. Remained as such until 1999.

In May, 1979, contracted with Ford Dealer Development to act as exclusive Property Tax Consultant for dealer properties in 17 states (until 1999).

In June, 1981, retained by ABKO Properties, Inc. to act on a consulting basis in a 15-state area for over 400 properties.

In September, 1982, retained by Chrysler Corporation as Property Tax Consultant in their northeast region.

1982 – “Real Estate Futures” concept cited in Wall Street Journal.

1983 – “Real Estate Futures” concept cited in The New York Times.


Listed in Marquis


"WHO'S WHO IN THE EAST - 1978 - present



Aside from an active real estate practice, Dr. Flower has engaged in the new construction and renovation of private residences, apartment houses, commercial and office buildings and various subdivisions throughout the lower New York State area. A list of some of the projects Dr. Flower has built, renovated and/or has performed construction management for are:

790 Warburton Avenue, Yonkers, NY - Apartment House

776 Warburton Avenue, Yonkers, NY - Apartment House

1465 Nepperhan Avenue, Yonkers, NY - Apartment House

140 Trenchard Street, Yonkers, NY - Apartment House

626 McLean Avenue, Yonkers, NY - Office Building

Lovell Estates, Somers, NY - Private House Development

Dolomite Estates, Somers, NY - Private House Development

7-9 Central Park Avenue, Yonkers, NY - Office/Condominium

16 Crisfield Street, Yonkers, NY - Retail



Arizona New Hampshire Pennsylvania
Colorado New Jersey Washington, D.C.
Connecticut New Mexico Vermont
Massachusetts New York Virginia



Bank of America - Finance America
Dime Savings Bank
European American Bank
First National Bank of Colorado
GreenPoint Mortgage Bank
Hastings-on-Hudson Federal Savings & Loan
Hudson Valley National Bank
New York & Suburban Federal Savings & Loan Association
Savings Bank of Utica
Scarsdale National Bank
The Bank of New York
The Bank of New York - County Trust Region
Washington Heights Federal Savings & Loan
Yorkville Savings & Loan Association

Insurance Companies

Connecticut Mutual Life Insurance
Fireman's Fund Insurance
Travelers Insurance Company

Corporate Clients

AlfaLaval, Inc.
Big M
Chrysler Motors
Coldwell Banker (Sears)
Consolidated Edison
Equitable Relocation Company
Ford Leasing & Development Corporation
General Electric
Helms Resources
Homequity Relocation
Koch Industries
Melville Realty (CVS Stores)
Ticor Relocation Company
United Artists Theatres

Municipal Clients

City of Mount Vernon
City of Yonkers
Community Development Authority - Yonkers, NY
Town of Cortlandt
Town of Eastchester
Town of Kent
Village of Bronxville
Village of Tuckahoe

Engaged in assignments requiring expert testimony before the Westchester County Supreme Court, U.S. Bankruptcy Courts, I.R.S. Court of Claims, Superior Court of Connecticut, various Condemnation Boards in New York State, Board of Assessment Review throughout New York State, Connecticut, Maryland, Massachusetts, New Jersey, Vermont and Virginia.

Specialty Appraisal - Counseling Assignments :

Automobile Agencies Indoor Tennis Facility Nursing Homes
Cemeteries Motels Schools
Feasibility Studies Movie Theaters Ski Resorts
Funeral Homes Municipal Tax Facility Environmental
Golf Courses Municipal Tax Study Partial Interests

Apartment/Office Conversions - The following is a list of cooperative and condominium conversions in apartment and office buildings:

Gentry – Tuckahoe, NY 626 McLean Avenue – Yonkers, NY
Hilltop Acre – Yonkers, NY 7-9 Central Park Avenue – Yonkers, NY
Shawnee Gardens – Yonkers, NY