Property Tax Resources

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2021 Annual APTC Client Seminar

APTC2021Seminar 2021 Client Seminar - Chicago, IL

The American Property Tax Counsel is proud to announce that Chicago, Illinois will be the site of an in-person meeting for the 2021 Annual APTC Client Seminar.

Save the Dates! October 20-22, 2021 - Omni Chicago Hotel - Chicago, Illinois

THEME -  New Solutions to Old Problems in Uncertain Times

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.

Event Information

This year's seminar will address recent developments and current trends in the areas of property taxation and real estate. We will bring together nationally-known economic, technological, appraisal, and legal experts to provide valuable insight on how to navigate the quickly-changing and often turbulent real estate market in these uncertain times. 

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.

See the Featured Speakers appearing at the 2021 Seminar.

Featured Speakers

Victor V. Anselmo, Esq.

Victor V. Anselmo is a partner in the property tax law firm of Siegel Jennings, Co., LPA. where he is a member of the Executive Board and manages the firm's Ohio practice. Mr. Anselmo concentrates his practice exclusively in the field of property tax law representing commercial taxpayers. He has over 30 years' experience in the field of ad valorem property tax litigation both as a taxpayer representative, and prior to coming to Siegel Jennings, as a representative of numerous school districts in Northeast Ohio. He has handled thousands of ad valorem tax cases at the administrative, trial court and appellate levels. His prior experience includes being a Magistrate in the Cuyahoga County Court of Common Pleas, Division of Domestic Relations and extensive civil litigation experience including several jury verdicts of seven figures.

Economist and Futurist Kiernan "KC" Conway, CCIM, CRE, MAI is the mind trust behind Red Shoe Economics, LLC, an independent economic forecasting and consulting firm furthering KC's mission as The Red Shoe Economist by providing organic research initiatives, reporting and insights on the impact of Economics within the commercial real estate industry. KC is a nationally recognized industry thought leader and Subject Matter Expert with expertise in Macro Economics, Valuations, Ports & Logistics, Banking Regulation, Real Estate Finance, MSA level market monitoring, Environmental Risk Management, Housing Economics and Tax Appeals.

A proud graduate of Emory University with more than 30 years' experience as a lender, credit officer, appraiser, instructor, and economist; KC is recognized for accurately forecasting real estate trends and ever-changing influences on markets all across the United States. With credentials from the CCIM Institute, Counselors of Real Estate and the Appraisal Institute, KC currently serves as Chief Economist of the CCIM Institute and as an Independent Director for Monmouth REIT MNR. 

He is a gifted and prolific speaker having made more than 850 presentations to industry, regulatory and academic organizations in the last decade, and has been published in many national and regional newspapers and journals with frequent contributions to radio and television programming.

KC Conway, MAI, CRE

William R. Emmons, Ph.D

 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.

Brian Grossman is the leader of the Walgreens real estate tax and personal property tax teams. The real estate tax team is responsible for reviewing and appealing (if necessary) the proposed assessments of over 9,200 stores, 18 distribution centers, and the corporate campus. Last year, the personal property tax team filed over 7,800 returns and successfully resolved 49 audits in-house.

Brian has been actively involved in legislation in multiple states. And he is one of the leaders of the Property Tax Retail Roundtable. Walgreens has hosted the Property Tax Retail Roundtable conference for the past three years.

Prior to joining Walgreens, Brian was a partner at a Chicago property tax law firm. During his over 11 years at the law firm, he successfully appealed proposed assessments of various properties including national retail businesses, retail storefronts, hotels, office buildings, industrial warehouses and plants, regional malls, mental health hospitals, apartment buildings, and condominium associations. Brian was a frequent speaker before various property tax groups including IPT, real estate management companies, and condominium associations.

Brian previously was an assistant state's attorney of Cook County, Illinois for over 18 years. His last role was supervisor of the Real Estate Tax Unit where he supervised a team of 14 assistant state's attorneys. They represented the Cook County Assessor, Cook County Board of Review, Cook County Treasurer, and various taxing districts in circuit court and before the Illinois Property Tax Appeal Board.

Brian is a former criminal prosecutor who conducted over 300 bench trials, 38 felony jury trials, and hundreds of contested motions and hearings. He drafted numerous appellate court briefs (both criminal and civil) and argued several appeals before the Illinois Appellate Court. Brian was the first chair (lead attorney) in two felony trial courtrooms and prosecuted more than 20 first degree murder cases.

Brian Grossman

Kieran Jennings, Esq.

J. Kieran Jennings is Managing Partner at Siegel Jennings Co., L.P.A. Previously a Certified Public Accountant (CPA), Kieran focuses his practice on real property taxation and general state and local tax litigation. He has successfully tried cases before administrative boards, tribunals, courts, and appellate courts, including the Ohio Supreme Court. Kieran has experience in managing real property tax appeals throughout the U.S. and Canada and assists clients in due diligence property acquisitions, tax planning, and structured agreements between taxpayers and taxing jurisdictions.

Kieran is the Vice President and a member of the Executive Board of the American Property Tax Counsel (APTC), a national organization of which Siegel Jennings is a founding member. Kieran is also on the Board of Directors for the Northern Ohio Chapter of NAIOP. Kieran regularly conducts seminars and workshops on numerous property tax issues for industry groups like the National Retail Round Table, The Ohio Society of CPAs, Institute for Professionals in Taxation (IPT), International Association of Assessing Officers (IAAO), National Business Institute, and Lorman Education Service.

David 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.

David Lennhoff, MAI, SRA, AI-GRS

Andrew Lorms

Andrew Lorms joined Cushman & Wakefield of Ohio, Inc.'s Valuation & Advisory group in January 2004, and is a Senior Director in the Columbus, Ohio. Andrew Lorms is part of the Cushman & Wakefield's Advisory & Valuation Retail Division with his specialty practice focused on single-tenant retail, big box retail and multi-tenant shopping center valuations in various capacities inclusive of mortgage financing and Ad Valorem real estate tax appraisal services.

Work scope includes real estate appraisals, feasibility studies and consulting services for local and national lending institutions, national chain retailers, pension funds and REITs. Mr. Lorms has also played a role in development and ownership of multi-tenant retail shopping centers. Primary responsibilities include site selection, marketing, lease negotiation and coordination of center design and materials.

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

Jim Popp, Esq.

Jim Popp is Managing Partner of Popp Hutcheson and leader of the legislative affairs team.

Jim entered private practice in 1983. Since then, he has significantly impacted the practice of property tax representation across Texas. He pioneered the concept of start-to-finish client representation, including advocacy at the legislative, administrative, litigation, and appellate levels. This approach has greatly improved the quality and efficiency of representation for his clients.

He has drafted numerous items of legislation resulting in over 100 changes to the Texas Tax Code. Perhaps his most significant legislative contribution remains the 1997 amendment adding the equal and uniform remedy to the Tax Code. Other significant legislative contributions include the simultaneous exchange of appraisals, enhanced settlement discussions, truth-in-taxation provisions, rendition provisions, taxpayer rights before the ARB, the attorneys' fee statute and the new equal and uniform remedy statute. These changes have significantly improved taxpayer rights and remedies and immeasurably benefitted Texas property owners.

Jim started his property tax career in 1979 as Counsel to the Ways and Means Committee of the Texas House of Representatives, just as the Legislature was passing the new Property Tax Code. He then served with the Office of General Counsel of the State Property Tax Board during the implementation of the Property Tax Code.

He continues to be a tireless advocate for taxpayer rights at the Legislature and is the founder of the property tax advocacy PAC, Tax Equity Council. Jim is the exclusive Texas member of the American Property Tax Counsel (APTC), a nationwide invitation-only affiliation of 30 property tax law firms with over 100 property tax lawyers.

Jim received his B.A. with Honors, M.P.A. (LBJ School) and J.D. degrees from the University of Texas at Austin. He is a member of Phi Beta Kappa

Member Speakers

Angie Adolph, Esq.

Angie Adolph is a partner in the Baton Rouge office of Kean Miller. She joined the firm in 2011, and practices in the tax and municipal finance groups. Angie represents Louisiana, national, and international clients in a variety of tax and corporate matters. In addition to representing clients before the Louisiana Board of Tax Appeals, the Louisiana Tax commission, and in the Louisiana courts, she has special experience representing taxpayers in property tax incentive negotiations, including Payments in Lieu of Taxes. Angie is the firm's representative to the American Property Tax Counsel, an association of property tax firms with members throughout the United States and in Canada.

Angie also has extensive experience in bond transactions and in the development of Public-Private Partnerships and Cooperative Endeavor Agreements. She is a member of the National Association of Bond Lawyers, board member of the Louisiana Chapter of Women in Public Finance and is listed in the "Red Book" of bond professionals. Prior to joining Kean Miller, Angie practiced in the tax and municipal finance areas for over 15 years with a local law firm.

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.

Wendy Beck Wolansky, Esq.

William Elias, Esq.

Mr. Elias has been recognized in Oklahoma Magazine's Superlawyer Section as one of the top Oklahoma lawyers. Mr. Elias holds an AV Preeminent rating from Martindale Hubbell, the highest professional rating for attorneys. Mr. Elias is the Oklahoma member of the American Property Tax Counsel (APTC), the national association of preeminent law firms practicing in the area of property taxation. Mr. Elias has more than forty 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 Institute for Professionals in Taxation (IPT), 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.

For close to five years, Kathleen represented clients in the State of California (including a number of fortune 500 companies) in all aspects of employment law, from compliance to advice to litigating in state and federal court. Kathleen was a member of a three-person trial team that won a unanimous jury verdict in Los Angeles Superior Court.

Kathleen's practice now encompasses a variety of assessment and property taxation matters for both private and public sector clients throughout Ontario and Canada.

Kathleen represents taxpayers and municipalities before the Assessment Review Board and Superior Courts in valuation disputes for all types of properties including office buildings and industrial properties. She advises clients on all matters relating to assessment and municipal taxation.
Kathleen Poole, Esq.

Drew Raines, Esq.

Drew Raines is exclusively dedicated to the representation of taxpayers through the property tax appeal process. His background in the fine arts allows him to approach the law from a unique perspective and mine previously unexplored possibilities in the seemingly limited world of property tax rules.

Mr. Raines has been involved in Evans Petree's Property Tax Group for about two decades, working his way up from a file clerk to an attorney and partner in the firm. He has also clerked for Chicago property tax firm, Fisk Kart Katz & Regan, Ltd, and has been actively involved in the American Property Tax Counsel for several years.

Mr. Raines graduated from Memphis College of Art in 2007 with a degree in the fine arts, with dual-emphases in photography and printmaking, and a minor in art history. He entered law school at the University of Memphis Cecil C. Humphreys School of Law in the fall of 2008.There he served as President of the Law School Art Review Trustees (LSART), a student organization created to facilitate and manage the law school's art collection and display.

Since joining Evans Petree's Property Tax Group as an attorney in 2011, Mr. Raines has argued many successful appeals of a wide variety of property types before the Tennessee State Board of Equalization, helping Evans Petree earn the highest rate of favorable State Board decisions of any group in Tennessee.

Linda Terrill, Esquire is the current President of the American Property Tax Counsel. She is a partner with the law firm Property Tax Law Group, LLC where she is Co-Chair of the Real & Personal Property Tax Law Section. She has over 30 years of experience in state and local tax issues including real and personal property taxes, sales/use taxes and state income taxes.

Formerly, Ms. Terrill served as the General Counsel for the Kansas Court of Tax Appeals. As a member of the American Property Tax Counsel, she serves as the Chair of the Seminar Committee, Chair of the Marketing Committee and as the representative for the state of Kansas.

She is a frequent speaker and author in the field of property tax and valuation. She served on the national Legal Committee of the International Association of Assessing Officers and was a former President of the Administrative Law Section of the Kansas Bar Association.

Ms. Terrill is a graduate of Kansas University, Washburn University, and Washburn University School of Law. She earned her Master of Law in Taxation from the University of Missouri at Kansas City.
Linda Terrill, Esq.

Bart Wilhoit, Esq.

Bart Wilhoit is an experienced trial attorney with years of practice successfully representing businesses in civil and commercial disputes, state and local tax controversies, eminent domain litigation, tort and commercial litigation and administrative matters. Bart has successfully represented clients in all Arizona state courts including the Superior Courts, Arizona Tax Court and appellate courts.

Bart is licensed to practice in Arizona and Nevada. He is experienced in all phases of litigation, including investigation and evaluation of cases, complex discovery, settlement and alternative dispute resolution, jury and bench trials, arbitrations and appeals. Bart has broad litigation and trial experience in complex commercial litigation matters with an emphasis on valuation related litigation in commercial disputes, contract disputes, state and local tax controversies and all stages of the eminent domain/condemnation process.

Bart takes a pragmatic approach to his clients' matters – considering and evaluating options and potential outcomes from the onset to effectively and efficiently counsel his clients. He is dedicated to providing quality personal and client service, efficient and aggressive representation and dedicated to strong client relationships.

Bart is a graduate of Arizona State University and the UCLA School of Law. A native of Arizona, Bart is married with three children and enjoys all of the outdoor experiences Arizona has to offer. He also enjoys travel and playing music in his band.

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