2.2.3. Compliance with Rule 26 of the Federal Rules of Civil Procedure. If an appraiser may testify as an expert witness in a federal trial or deposition, the appraiser’s report must satisfy not only these appraisal Standards, but also the content requirements of Rule 26(a)(2)(B) of the Federal Rules of Civil Procedure. 

Rule 26(a)(2)(B) requires a written report, prepared and signed by the expert, that contains: 

i. a complete statement of all opinions the witness will express and the basis and reasons for them; 

ii. the facts or data considered by the witness in forming them; 

iii. any exhibits that will be used to summarize or support them; 

iv. the witness’s qualifications, including a list of all publications authored in the previous 10 years; 

v. a list of all other cases in which, during the previous 4 years, the witness testified as an expert at trial or by deposition; and 

vi. a statement of the compensation to be paid for the study and testimony in the case.114 

Appraisal reports prepared in accordance with these appraisal Standards will normally satisfy parts (i), (ii) and (iii) of Rule 26(a)(2)(B).115 However, many appraisers’ qualification resumes or curriculum vitae typically do not include the information required in parts (iv), (v), and (vi). Appraisers must therefore supplement their customary qualification resumes to list (iv) all publications authored in the previous 10 years; all trial or deposition testimony within the previous four years; and (vi) the appraiser’s fees for the appraisal assignment and for potential testimony. The appraiser must comply with Rule 26 if an appraisal report may be used for litigation purposes. In addition, because litigation may arise even when testimony is not anticipated, appraisers may wish to include such information in any report being prepared for federal acquisition purposes.

114 Fed. R. Civ P. 26(a)(2)(B) (through amendments effective Dec. 1, 2015).
115 See, e.g., United States v. 12.94 Acres of Land in Solano Cty., No. CIV. S-07-2172, 2009 WL 4828749, at *4, *7, 2009 U.S. Dist. LEXIS 114581, at *11, *20-*21 (E.D. Cal. Dec. 9, 2009).