Jesse Lukes
Report writer & audit specialist
Jesse Lukes is the report writer and audit specialist at Lukes & Lukes, an independent machinery and equipment appraisal firm. He came up inside the bank, originating loans and reviewing collateral at BMO, and that lender fluency is the difference you feel in the report.
Role
The report reads the way a lender needs it to.
Jesse came up inside the bank. A Hamline University graduate, he originated loans and reviewed collateral at BMO, and he has written appraisals alongside the firm for years. He knows what an underwriter flags and what the SBA sends back, so a Lukes & Lukes appraisal answers those questions before anyone has to ask.
Most appraisal firms are appraiser-only. Pairing the appraisal craft with genuine lender fluency is what makes a report land cleanly on a credit desk, an SBA file, or an examiner's review. Jesse writes the narrative, checks the report against how it will actually be read, and brings an academic's discipline to the report itself: what each section is for, what its reader needs from it, and how a modern report should be organized.
Background & standard
Banking experience, inside the report.
Years of loan origination and collateral review at BMO give Jesse a working knowledge of what underwriters, the SBA and examiners look for. Before founding Lukes & Lukes with Jared in 2026, he spent seven years refining the appraisal product itself inside national firms. Every report he writes is prepared under USPAP and built to withstand lender, SBA, IRS, audit and legal review.
- Loan origination and collateral review experience at BMO
- Hamline University graduate
- Lender-fluent, so the report answers a credit officer's questions up front
- Audit discipline in scope, narrative and documentation
- USPAP-compliant reporting, defensible on review
Where he works
Where the report meets the lender.
Jesse's banking background matters most when a credit desk, the SBA or an examiner reads the report closely.
- Lending & collateral: OLV, NOLV and FMV for equipment loans and asset-based lending.
- SBA financing: 7(a) and 504 equipment appraisals prepared to the SBA SOP standard.
- Litigation & expert witness: documentation built to hold up under examination.