Who We Are

Established in 1986, Miller Samuel is an independently owned and operated firm that provides appraisal and consulting services on property in New York City as well as Westchester County, Fairfield County, Long Island, The Hamptons, and North Fork. With a certified or licensed appraisal staff that averages nearly twenty-two years of experience, Miller Samuel is known for its neutral valuation perspective and professionalism, providing their clients with benchmark insights to enable them to make more informed decisions. Their clients include domestic and international financial institutions, law firms, consulting firms, developers, employee relocation companies, co-op boards and condo associations, managing agents, individuals, and government agencies. Miller Samuel provides appraisal services for purchase and refinance mortgage origination, collateral management, foreclosure, estate, trust, gift, divorce, bankruptcy, litigation, buyer and seller valuations as well as expert witness services and extensive assignments covering roof, hallway, basement, and other common area valuations and share allocations. Miller Samuel authors more than 200 market reports a year on a number of U.S. sales and rental markets for Douglas Elliman Real Estate to better provide transparency to consumers, financial institutions and real estate professionals.

Contact Us

Call: (212) 768-8100
Fax: (212) 768-9202
Email: orders@millersamuel.com

Mailing Address

Miller Samuel Inc.
21 West 38th Street, 15th Floor
New York, NY 10018

The Miller Samuel Story

The company was founded by the Miller family in 1986, including Jonathan Miller, Cheryl Miller, Dina Miller, Donald Miller & Ethel Miller, who had various real estate experiences, including appraisal, development, brokerage, property management, and a keen interest in technology. Near the end of a successful effort to raise capital to launch a real estate brokerage business in the mid-1980s, the family opted to pass on the opportunity. It was clear there was a significant void in residential appraisal expertise, so the family decided to shift direction and focus on appraising. Miller Samuel was born in Manhattan on October 1, 1986, and began to amass data to extract housing market insights not previously presented by the appraisal industry. The firm did things differently from the outset, managing information with databases and hiring and training staff appraisers rather than using independent contractors who often worked for multiple firms. During the 1980s New York City housing boom, Manhattan still did not have a traditional multiple listing system. Co-op apartments, the predominant residential housing type, were not available in the public record until 2006, so the timing was right. The firm developed propriety appraisal software before commercial alternatives were widely available and steadily expanded in size and coverage areas over the ensuing decades. Co-founders Donald & Ethel Miller retired in 2002. Co-founder Dina Miller left the firm in 2019, relocating to Florida where she is an active residential appraiser. Long-time Miller Samuel employee Brian Rogers became a partner in the firm at the beginning of 2022 and serves as Chief Operating Officer.