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Ad valorem property tax and assessment counseling and litigation are Cris’ primary practice areas. For over 30 years, he has represented a variety of California taxpayers in equalization proceedings before numerous county Assessment Appeals Boards, the State Board of Equalization (SBE), the Superior Court, the California Court of Appeal, and the California Supreme Court.

Cris handles property tax assessment matters for properties of all types:

• Hospitality (hotels and resorts)
• Retail (shopping centers, department stores)
• Public properties (airport concessions, port terminals, marinas)
• Healthcare (hospitals, skilled nursing and assisted living facilities, medical office buildings)
• Energy and natural resources (oil refineries, power plants, oil and gas fields, pipelines, quarries, service stations, landfills)
• Entertainment/recreation (entertainment venues, theme parks, ski areas, golf courses)
• Aerospace manufacturing and food processing plants
• Distribution facilities and warehouses
• Machinery & equipment and personal property (including aircraft and billboards)
• Agricultural properties

Many of the matters handled by Cris involve complex issues such as the proper treatment of intangibles, and contamination and subsidence in valuing properties, as well as statute of limitations, change of ownership, exemption/immunity issues, and special assessment matters. Cris has also testified before the Los Angeles County Superior Court as an expert witness on property tax matters.

Cris has represented property taxpayers in over a dozen California appellate court cases that resulted in published decisions, including DFS Group LP v. County of San Mateo (Court of Appeal, 1st Dist., 2019), Elk Hills Power LLC v. Board of Equalization (Calif. Supreme Court, 2013), and SHC Half Moon Bay LLC v. County of San Mateo (Court of Appeal, 1st Dist., 2014).

Cris is co-editor of the leading treatise on California property taxation, Taxing California Property (4th Edition, 2022). He has also co-authored the California Chapter of the American Bar Association (ABA) Property Tax Deskbook for over 20 years. He has published articles on property taxation in The California Tax Lawyer, The Journal of Property Tax Assessment & Administration, Property Tax Alert, and Cal-Tax Digest, a publication of the California Taxpayers Association. In addition, articles authored by Cris have appeared in real estate industry publications including Capital Markets Newsletter, Multi-Family Housing News, GlobeSt.com, National Real Estate Investor, Commercial Property Executive, Western Real Estate Business and Seniors Housing Business.

For many years, Cris has been active in several professional property tax organizations including: the California Taxpayers Association (CalTax), Member, Board of Directors; the California Alliance of Taxpayer Advocates (CATA), Chair, Board of Directors; American Property

Tax Counsel (APTC), Treasurer and California Member; and the Institute for Professionals in Taxation (IPT). In 2018, Cris received the “Advocate of the Year” Award from CATA for his leadership in amending several of California’s Property Tax Rules, and in 2021 he received CATA’s “Lifetime Achievement” Award. Cris has organized, chaired and spoken at ABA/IPT Advanced Property Tax Seminars, and at IPT’s Annual Conferences and Property Tax Symposiums. Cris is a recipient of IPT’s “Property Tax Article of the Year Award.”

As a member of the California Bar Association's State and Local Tax Committee, Cris assisted in drafting and implementing major revisions to the SBE’s Property Tax Rules and to the SBE’s Assessors’ Handbook.

Cris has spoken on property taxation topics before the California Taxpayers Association, Western States Petroleum Association, California Bar Association Tax Section, Los Angeles County Bar Association, and other professional organizations and trade associations. He has taught over forty 1-day courses on California property taxation to accountants, attorneys, real estate professionals, corporate executives, bank trust officers and property tax agents.

Cris received his J.D. from the University of California at Los Angeles in 1986 and a B.A., summa cum laude, from Claremont McKenna College in 1982.

This email address is being protected from spambots. You need JavaScript enabled to view it., Esq., Member

Representative Bio

Stephen's practice almost exclusively emphasizes property tax counseling and controversies. Stephen's practice includes participating in rule-making and other proceedings before the California State Board of Equalization. Stephen was an active participant in the proceedings leading to adoption of SBE Rule 473 (assessment of geothermal properties) on behalf of the Geothermal Resources Association and SBE Rule 905 and Amended Rule 905 (assessment jurisdiction for electric generation facilities) on behalf of the Independent Energy Producers Association. He also participated in the drafting of the Assessor's Handbook Section 566 (assessment of petroleum properties) on behalf of the Western States Petroleum Association. Stephen also represented the California State Outdoor Advertising Association before the SBE for purposes of developing appraisal guidelines for Billboards.

Stephen has authored articles published by the Journal of Multi state Taxation, The California Tax Lawyer, Real Property Law Reporter and Property Tax Report.

Stephen regularly speaks concerning property tax issues, and has addressed events hosted by the Independent Energy Producers Association, California Manufacturers Association, California Mining Association, The American Bar Association, The National Business Institute, The Western States Petroleum Association, The State Bar of California, The Institute for Professionals in Taxation, The Lorman Group and the California County Counsel's Association, Taxation Section.

Stephen has, as part of his active partcipitation in Bar activities, participated in the Eagle's Lodge West Conference sponsored by the California Bar Association, Taxation Section, March 1997 (legislative clarification of statutes of limitation and procedures affecting property-tax assessments), April 1998 and March 1999 (both considering assessment appeals board procedures), and 2004 (addressing how new construction concepts apply to compulsory spending for regulatory compliance). Stephen chaired the ABA/IPT Advanced Property Tax Seminar on behalf of the Institute for Professionals in Taxation in 2002, 2003, 2008 & 2009.

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Representative Bio

Brad focuses his practice on tax controversy matters, including payroll, property, business license, employment, franchise, parcel, district, sales, documentary transfer, transient occupancy, utility user, income, parking, gift and estate taxes. Brad is experienced representing clients in audits, litigation and administrative hearings, as well as analyzing transactions and business models, and providing legislative solutions. Brad is based in Greenberg Traurig's San Francisco office.

18565 Jamboree Rd, Suite 500
Irvine, California 92612
Tel: (949) 732-6610
Fax: (949) 266-8043

GreenbergTraurig, LLP

Firm Information

Greenberg Traurig helps clients bridge diverse legal systems and cultures, with a focus on efficient and effective strategic advice and legal services.

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