And an individual homeowner can be a more sympathetic witness before a property tax appeal board than can a lawyer or a professional appraiser.

For a fee, a professional appraiser or tax consultant will assemble a home appraisal and data on sales of comparable homes.

A public adjuster also has speedy access to professional appraisers or structural engineers.

Each side hires its gun, and professional appraisers differ drastically on value.

In addition, a professional appraiser insisted the house would fetch no more than $805,000.

But professional appraisers following a prescribed formula rarely had a spread of more than 15 percent, he said.

Mr. Bennett said that professional appraisers he retained had found the value to be as high as $70 million.

Appraisal: a written estimate of a property's current market value prepared by a professional appraiser.

It is not just the shortage of professional appraisers that is contributing to the delay, they say.

If you have any valuable antiques or heirlooms, contact a professional appraiser to document their worth.