Property Tax Resources

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2020 Annual APTC Client Seminar

chicago-virtual-seminar 2020 Client Seminar - Virtual

The American Property Tax Counsel will be holding a VIRTUAL Client Seminar for 2020! 

Mark your calendars for the following dates. Registration details for invited guests will be available shortly.

Virtual Seminar Presentations
Start time - 2:00 pm ET/11:00 am PT

September 17 - Session I: COVID-19 and Effects on Retail/Office Space
: Aaron Vansant, Esq, DonovanFingar, LLC
Speaker: KC Conway, MAI, CRE, Director of Research and Corporate Engagement, University of Alabama, Culverhouse College of Business, AL Center for Real Estate, Chief Economistfor CCIM Institute

September 24 - Session II: COVID-19 and Effects on the Economy
: Bart Wilhoit, Esq, Mooney, Wright & Moore, PLLC
William R. Emmons, Ph.D., Federal Reserve Bank of St. Louis

October 1 - Session III: COVID-19 and Effects on Industrial
: Michele Whittington, Esq, Morgan Pottinger McGarvey
: Rob Vodinelic, MAI, MRICS, Newmark Knight Frank

October 8 - Session IV: COVID-19 and Effects on Centrally Assessed Properties
: Bart Wilhoit, Esq, Mooney, Wright & Moore, PLLC
: Robert Reilly, CPA, Willamette Management Associates

October 15 - Session V: Distant Cousins: Comparing Real Estate and Business Valuation Rates in a COVID World
: Kathleen Poole, Nixon Poole Lackie
: Mary O'Connor, ASA; Partner, Forensics and Valuation Services of Sikich LLP

October 21 - Session VI: National Legal Update
: Wendy Beck Wolansky, Esq, Rennert Vogel Mandler & Rodriguez. PA
: Gilbert Davila, Esq, Popp Hutcheson PLLC
Michelle DeLappe, Esq, Foster Garvey
Sharon DiPaolo, Esq, Siegel Jennings
William Elias, Esq, Elias, Books, Brown & Nelson

October 22 - Session VIII: COVID-19 and Effects on Hospitality
: Aaron Vansant, Esq, DonovanFingar, LLC
: David Lennhoff, MAI, SRA, AI-GRS, Lennhoff Real Estate Consulting LLC 

APTC seminars provide an exclusive forum where invited guests can collaborate with nationally known presenters and experienced property tax attorneys to develop strategies to successfully reduce and manage property taxes.

Featured Speakers 

KC Conway, MAI, CRE

 K.C. Conway is Director of Research & Corp Engagement at University of AL, Culverhouse College of Commerce - ACRE (AL Ctr. for R.E.). He has 30 years commercial real estate experience (25 private industry; 5 within Federal Reserve system 2005-2010). He has been Chief Appraiser, Env. Risk Manager and Sr. Market Intelligence Officer SunTrust Bank 2014-2017 and Chief Economist Colliers | United States 2010-2014 and author of North American Port, Industrial and Office Outlook reports 2012-2014. Conway was the 2007 recipient of the Appraisal Institute's President's Award; 2009 recipient of "Key Player" Award from the Atlanta Federal Reserve and the 2010 recipient of "Superior Contributions" Award by the FFIEC - Federal Financial Institutions Examination Council. He was CRE Risk Specialty Officer - NY FED during Financial Crisis 2009-2010 and briefed Federal Reserve's Board of Governors & Chairman Bernanke in June 2007 on the coming real estate crisis. Conway is a nationally recognized expert and speaker on a wide range of commercial real estate topics ranging from appraisal and bank regulation to ports and securitization. Areas of specialty include housing, industrial, litigation support, industrial and office real estate, North American ports and land development. He has been an expert witness in such prominent cases as the BCCI/First Atlanta Bank scandal and Crescent Resources bankruptcy and instructor and frequently requested speaker for the Federal Reserve, FDIC, FHLB, State bank commissioners, and numerous academic, professional organizations and industry associations, such as the Appraisal Institute, Counselors of Real Estate, ICSC, NAIOP, NAR, RMA, SIOR, ULI, University of Colorado, UF, Univ. of AL (ACRE) GA Tech, NYU, DePaul University, and University of CT.

Bill Emmons is an Economist at the Federal Reserve Bank of St. Louis and President of the St. Louis Gateway Chapter of the National Association for Business Economics (NABE). He conducts research and speaks frequently on topics including the economy, housing and mortgage markets, banking, financial markets, financial regulation, and household financial conditions.

Mr. Emmons received a PhD degree in Finance from the Kellogg School of Management at Northwestern University. He received bachelor's and master's degrees from the University of Illinois at Urbana-Champaign. Mr. Emmons is married with three children.

William R. Emmons, Ph.D

David Lennhoff, MAI, SRA, AI-GRS

​David C. Lennhoff, MAI, SRA, AI-GRS, is a senior director with Altus Group US, Inc., which is officed in McLean, Virginia. His practice centers on litigation valuation and expert testimony relating to appraisal methodology, USPAP and allocating assets of a going concern. He has taught nationally and internationally for the Appraisal Institute, recently in Tokyo, Japan; Beijing and Shanghai, China; Berlin, Germany; and Seoul, South Korea. He has been a development team member for most of the Institute's income capitalization courses and was editor of their Capitalization Theory and Techniques Study Guide (3rd ed.). He also was lead developer for the new asset allocation course, Fundamentals of Separating Real Property, Personal Property, and Intangible Business Assets, and editor of the two accompanying business enterprise value anthologies, and he authored the Institute's Small Hotel/Motel Valuation seminar. David is a member of RECGA, a national organization of analysts and academicians founded by the late William N. Kinnard, Jr. Ph.D. He is a past editor-in-chief of and frequent contributor to the Appraisal Journal.

 Mary O'Connor, ASA is Partner, Forensics and Valuation Services of Sikich LLP, a national accounting and advisory firm.She has worked exclusively in the field of valuation specializing in business valuation and the appraisal of intangible assets for litigation and corporate transactions with special focus in property tax.She has provided consulting and expert witness testimony in Federal, State and local jurisdictions (including US Tax Court, Delaware Chancery and Property Tax Appeal Boards) nationally and internationally in a wide range of complex property tax cases for hotels, senior living centers, theatres, retail stores, healthcare facilities and agricultural properties.Prominent cases include the Glendale Hilton, the Marriott at LA Live, SHC Half Moon Bay, DFS duty-free shopping at San Francisco Airport and the Desert Regional Hospital in Palm Springs, California. She speaks frequently about intangible asset valuation in property tax appeal to the IPT and APTC and has commented extensively on the various whitepapers published by the IAAO.She is a Senior Member of the American Society of Appraisers accredited in Business Valuation and is certified by Marshall Valuation Service in the application of Cost Approach methodology.

Mary O'Connor, ASA

Robert Reilly, CPA

Robert Reilly has been a firm managing director at Willamette Management Associates (WMA) for approximately 30 years. WMA is a valuation consulting, forensic analysis, and financial advisory services firm. Before WMA, Robert was a valuation partner for the Deloitte & Touche accounting firm. Robert's practice includes unit valuation and property valuation analyses for property tax planning, compliance, and controversy purposes.

Robert holds a BA degree in economics and an MBA degree in finance, both from Columbia University. He is a certified public accountant, certified management accountant, certified global management accountant, accredited tax advisor, and an enrolled agent (to practice before the IRS). He is accredited in business valuation and certified in financial forensics. He is a chartered financial analyst, certified business appraiser, certified valuation analyst, certified valuation consultant, certified review appraiser, accredited senior appraiser, certified real estate appraiser, and stated-certified general appraiser in Illinois and several other states.

Robert is the co-author of 12 valuation-related textbooks, including Best Practices: Thought Leadership in Valuation, Damages, and Transfer Price Analysis (published by Valuation Products & Services), Guide to Intangible Asset Valuation (published by the American Institute of Certified Public Accountants) and Practical Guide to Bankruptcy Valuation (the second edition published by the American Bankruptcy Institute), and Guide to Property Tax Valuation. He currently serves as a contributing editor for the following professional journals: Construction Accounting and Taxation and Practical Tax Strategies.

Rob Vodinelic, MAI, MRICS, Newmark Knight Frank


Wendy Beck Wolansky, Esq.

Wendy Beck Wolansky concentrates her practice in the ad valorem taxation area, where her expertise is in representing property owners throughout the State of Florida before Value Adjustment Boards in administrative appeals challenging the valuation of commercial property including regional malls, anchor department stores, big box stores, hotels, hotel condominium buildings, major office buildings, low income housing tax credit apartment buildings and major apartment buildings, among others. 

Gilbert D. Davila, CMI, joined Popp Hutcheson in 1998 and has devoted his entire legal career to representing commercial property owners in every aspect of their property tax needs. Gilbert provides a wide range of services to his clients, including advocacy at administrative hearings (ARB's) as well as litigation negotiation and settlement. His current area of concentration is multi-family and low-income housing properties, as well as representing shopping centers, office buildings, mini-storage facilities and freestanding retail. Gilbert is the Chair of the firm's Team Development Committee which focuses on the continuing education needs of team members and enhancing the unique culture of the firm.

Gilbert has become a frequent speaker at professional seminars and conferences across the country. Gilbert also instructs various property tax law courses and is a frequent author of property tax related articles which have been featured in numerous national publications including The National Real Estate Investor, Apartment Finance Today and Affordable Housing Finance. Gilbert is a Registered Senior Property Tax Consultant and is a member of the Texas Association of Property Tax Professionals, the American Property Tax Counsel and several bar associations.

Gilbert was the valedictorian of his graduating class at the high school in his hometown of Hebbronville, Texas. Gilbert received his B.A. from Rice University in 1994. At Rice, Gilbert double majored in English and Managerial Studies and was on the President's Honor Roll. Gilbert received a J.D. from the University of Texas School of Law in 1997 where he was an active member of the Student Recruitment Committee, Hispanic Law Student's Association and Research Editor for the Hispanic Law Journal. Gilbert donates his time and resources to local civic organizations which focus on at-risk youth and is an avid supporter of the arts community in Austin.

Gilbert Davila, CMI, Esq

Michelle DeLappe, Esq

Michelle DeLappe focuses her practice in the area of state and local taxes in the Pacific Northwest, with an emphasis on property tax appeals in Washington, Oregon, and Idaho, and excise tax matters in Washington. Her work frequently brings her into contact with county assessors' offices, administrative boards, state courts, and state tax authorities to pursue tax relief on behalf of companies both large and small in a wide variety of industries.

Ms. DeLappe is a Certified Member of the Institute (CMI) in property taxation in the Institute for Professionals in Taxation. She is also a graduate of the University of Washington LL.M. Program in Taxation. Formerly chair of the State and Local Tax Committee for the Washington State Bar Association, she authors State Tax Notes' bimonthly column "Skookum Tax News" on state and local tax developments in the Pacific Northwest. 

Sharon F. DiPaolo is a partner in the property tax law firm of Siegel Jennings, Co., L.P.A. where she is a member of the Executive Board and manages the firm's Pennsylvania practice. Ms. DiPaolo concentrates her law practice exclusively in property tax law representing commercial taxpayers. She has handled thousands of assessment appeals at the administrative, trial court and appellate levels. She handles appeals for commercial property owners throughout Pennsylvania's 67 counties, and also functions as national outside counsel for portfolio clients managing their appeals across the country. Ms. DiPaolo is on the planning committee for Siegel Jennings' Annual Appraisal Summit where Siegel Jennings attorneys gather with some of the best appraisers in the county to discuss a specific appraisal topic; past summits have included hospitality valuation and senior housing valuation.

Siegel Jennings is a Founding Member of the American Property Tax Counsel which, in 2019, celebrated its 25th anniversary. Ms. DiPaolo was the Conference Chair for the American Property Tax Counsel's. 25th Annual Client National Conference. She is the Western Pennsylvania representative the American Property Tax Counsel remains an active member of the organization's national conference committee, which she chaired for six years.

Sharon DiPaolo, Esq.

William Elias, Esq

Mr. Elias' practice focuses primarily upon property tax, oil and gas law, commercial litigation and state and local taxation. Mr. Elias has been recognized in Oklahoma Magazine's Superlawyer Section as one of the top Oklahoma lawyers. Mr. Elias holds an AV rating from Martindale Hubbell, the highest professional rating for attorneys. Mr. Elias is the Oklahoma member of the American Property Tax Counsel, the national association of preeminent law firms practicing in the area of property taxation. Mr. Elias has more than twenty five years of experience in a wide variety of oil and gas, property tax and commercial litigation matters.

Mr. Elias received a B.A. in Political Science from Oklahoma State University in 1977 and a J.D. with honors from the University of Tulsa in 1981. He is a member of the Oklahoma County Bar Association, the Oklahoma City Mineral Lawyers Society, and the Tax and Mineral Law Sections of the Oklahoma Bar Association.

Mr. Elias is a frequent guest speaker and lecturer on oil and gas and property tax related matters at programs sponsored by the Oklahoma Bar Association, the Mid Continent Oil & Gas Association, the Oklahoma Association of Tax Representatives (OATR), the Texas Oil & Gas Association and the Oklahoma Independent Petroleum Association (OIPA). In 2007, Mr. Elias received the Distinguished Service Award from the Oklahoma Mid-Continent Oil and Gas Association for outstanding service to the petroleum industry and the Association.

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