Property Tax Resources

12 minutes reading time (2419 words)

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! 

The 2020 Virtual Seminar concluded in October, but the On-demand recordings of each session are still available through the Virtual platform. If you need to register or have forgotten the access information, please This email address is being protected from spambots. You need JavaScript enabled to view it. for assistance.

Virtual Seminar Presentations

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
Sharon DiPaolo, Esq, Siegel Jennings
Michele Whittington, Esq, Morgan Pottinger McGarvey

October 22 - Session VII: 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 principal with Lennhoff Real Estate Consulting, LLC, which is officed in Gaithersburg, Maryland. 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. International presentations have been in Tokyo, Japan; Beijing and Shanghai, China; Berlin, Germany; Seoul, South Korea; and Mexico City, Mexico. He has been a development team member for numerous Appraisal Institute courses and seminars and was editor of its Capitalization Theory and Techniques Study Guide, 3rd ed. He was the lead developer for the Institute's asset allocation course, Fundamentals of Separating Real and Personal Property from Intangible Business Assets, and edited the two accompanying business enterprise value anthologies. He also authored the Small Hotel/Motel Valuation seminar. David is a principal member of the Real Estate Counseling Group of America, a national organization of analysts and academicians founded by the late William N. Kinnard, Jr., PhD. He is a past editor-in-chief of and frequent contributor to The Appraisal Journal, and a past recipient of the Journal's Armstrong/Kahn Award and Swango Award.

Mary O'Connor, CMI, ASA, CRE 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, big box stores, manufacturing, theatres, healthcare facilities and agribusiness properties. Prominent tax appeal 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. 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. She holds the CMI designation from IPT and is a Counselor of Real Estate (CRE).

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 joined Newmark Knight Frank in 2017 and currently serves as a Senior Managing Director and Market Leader for the Ohio, Indiana and Kentucky markets for the Valuation & Advisory group. He is also the National Practice Leader for the Industrial/Logistics specialty practice for the V&A group.

Since beginning his career in valuation in 1998, he has worked with clients on a wide variety of property types and has provided valuation analyses on Federal and State Historic Tax Credits, Tax Increment Financing (TIF) arrangements, and a variety of tax abatements. Rob Vodinelic also has significant experience in litigation assignments including the preparation of appraisals and providing expert witness testimony for property tax appeals and bankruptcy proceedings.

Mr. Vodinelic joined Newmark Knight Frank after serving as Senior Managing Director and Regional Leader for Cushman & Wakefield in the Ohio region. His time at Cushman & Wakefield began in 1995 as a Senior Accountant in the Corporate Finance Group in the New York World Headquarters office. In April 1998 he transitioned to Valuation & Advisory until relocating to Ohio in September 2002. At Cushman & Wakefield he was promoted to Director in 2005, Senior Director in 2010, Managing Director in 2014 and then Senior Managing Director in 2017.

With Newmark Knight Frank, Mr. Vodinelic's responsibilities include business development, aggressively recruiting top appraisal professionals, continuing to provide outstanding service to clients, overseeing a team of appraisers within the Ohio, Kentucky and Indiana offices of Newmark Knight Frank, and being the National Practice Leader for the Industrial/Logistics specialty practice. He is also involved with the preparation and review of appraisal reports on a diverse spectrum of property types, and he provides expert witness testimony throughout the state of Ohio.

Rob Vodinelic, MAI, MRICS

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

Sharon DiPaolo, Esq.

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.

Michele M. Whittington is a Member in the Lexington, Kentucky office of Morgan & Pottinger, where her practice focuses on property taxation and administrative law. She has represented numerous local and national companies in challenging real property tax assessments, personal property tax assessments, and public service company assessments before the Kentucky Department of Revenue, the Kentucky Claims Commission, and various state trial and appellate courts in Kentucky. She has also assisted industry groups in drafting legislation and regulations on tax issues.

Michele is a frequent speaker on state and local tax issues, and has counseled various industry groups on relevant tax issues. She is a member of the Council on State Taxation and the Institute of Professionals in Taxation, and is an affiliate member of the International Association of Assessing Officers. Michele is listed in The Best Lawyers in America for Administrative/Regulatory Law.

Michele serves as a member of the Publications Committee for the Kentucky Bar Association. She currently serves as President of the Alumni Board for Transylvania University in Lexington, Kentucky.

Michele Whittington, Esq

Why Assessor Estimates Create Ambiguity
Achieving Fair Taxation Of Big Box Retrofits

By accepting you will be accessing a service provided by a third-party external to

American Property Tax Counsel

Recent Published Property Tax Articles

Does Your Property Tax Assessment Reflect COVID-19's Long-Term Challenges?

Here are a number of approaches to defending against excessive tax assessments.

Countless companies have seen their top and bottom lines decimated by COVID-related shutdowns, travel restrictions and changing consumer preferences since the start of the pandemic. Yet for many taxpayers, property tax values have changed little or even increased.


Read more

Property Tax Relief for the COVID Years

Strategies for getting value adjustments on assets impacted by the pandemic, from attorney Cynthia Fraser.

Last January I penned an article for this publication titled: "Will 2021 Bring Property-Tax Relief?" I never imagined we would enter a second phase of outbreaks and continued economic fallout related to COVID-19.

Because most states assess...

Read more

Understand the Impact of Intangibles

How to use these factors to reduce a senior living property's tax assessment.

The longstanding debate over intangible value in commercial real estate taxation rages unabated, and nowhere is the squabbling fiercer than in valuing seniors living facilities. Because these properties generally transact based on income from a going concern rather...

Read more

Member Spotlight


Forgot your password? / Forgot your username?