
Whitney & Associates is one of the few appraisal firms awarded contracts by the State of Texas Comptroller of Public Accounts (Property Tax Division) to perform special assignments, such as the annual ratio study. The annual ratio study is essentially an audit of appraisal districts throughout the state. Each school district’s government funding is affected by the results of this study. Mr. Whitney has been involved in the ratio study for 10 years and has performed analyses of over 20,000 parcels in 15 counties.
More recently, the firm has performed assignments for the purposes of portfolio management, investment analysis, right-of-ways and litigation proceedings. The Texas Department of Transportation, Montgomery County, and The City of Conroe have utilized Mr. Whitney’s expertise in the expansions of Interstate Highway 45, FM 830, FM 1488, FM 1774, FM 2978, FM 3083, Wilson Road, Woodlands Parkway, Nichols Sawmill Road, and additional major projects to accommodate the area’s rapid growth. Additionally, Whitney & Associates has worked for TxDOT on the widening of IH 35 in Bell County and with the San Jacinto River Authority on a 55 mile water transmission line. The firm also has extensive experience in the valuation of various types of easements.
Since 2006, Whitney & Associates has also been selected to conduct appraisals of insurable values for over 60 school districts throughout Texas and Oklahoma. Mr. Whitney has qualified to testify as an expert witness numerous times in Texas State Courts and Federal Courts.

Since 2000, Keith McCumber has appraised a broad range of property types ranging from vacant parcels to complex income-producing and special use properties, as well as feasibility studies, portfolio management, right-of-way and litigation proceedings, expert witness testimony, and appraisal reviews. Mr. McCumber is a State Certified General Real Estate Appraiser in the State of Texas (TX-1334227-G), holds multiple designations of the Appraisal Institute (MAI, SRA, AI-GRS), a SR/WA designation and R/W-AC certificate with the International Right of Way Association (IRWA); and an ASA designation with the American Society of Appraisers.
Mr. McCumber has worked with the Texas Department of Transportation, Montgomery County, the City of Conroe, Fort Bend County, City of Rosenberg, and many other municipalities for expansions of various highways, roadways and interstates throughout the state. Additional right of way services include various utility and drainage acquisitions for numerous condemning authorities.


Mr. Sullivan was also chosen to assist in the appraisals of insurable values for over 40 school districts throughout Texas. Additionally, Mr. Sullivan has assisted with numerous assignments from right-of-way acquisition and right-of-way proceedings in Montgomery County.

During August 2008, he joined Whitney and Associates as a commercial appraiser trainee. His responsibilities include inspecting properties and preparing appraisal reports and consulting assignment.
In December 2010 Mr. Small assisted in the appraisal of over 15 school districts throughout the southern Oklahoma Region.
