Property Tax Resources

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2022 Annual APTC Client Seminar

The American Property Tax Counsel is proud to announce that Chicago, Illinois will be the site of an in-person meeting for the 2022 Annual APTC Client Seminar.

Save the Dates! October 19-21, 2022 - Fairmont Chicago, Millennium Park - Chicago, Illinois

THEME - Managing the Future in a Changing World

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 managing the future of property taxation in a system that continues to change based on economics and other influences.

See the Featured Speakers appearing at the 2022 Seminar.

Featured Speakers

Anthony Barna 

Anthony Barna is Managing Director and consulting appraiser for Integra Realty Resources-Pittsburgh. He has been actively engaged in valuation and consulting since 1991 and his practice specializes in complex assignments for litigation support, eminent domain, tax assessment and financing.

Mr. Barna us a certified general real estate appraiser in Pennsylvania and holds the MAI and SRA professional designations from the Appraisal Institute and the CRE designation from the Counselors of Real Estate. He has been qualified to provide expert witness testimony before courts throughout the Commonwealth of Pennsylvania, as well as in Virginia, West Virginia and Connecticut. Mr. Barna was trained as a biomedical engineer at Boston University (B.S. 1984) and has a graduate degree in finance from Duquesne University (MBA 1988).

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, PhD

Bill Emmons is Lead Economist in Supervision 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.

Pam is the Associate Presiding Judge for the Arizona Superior Court in Maricopa County, which is the fourth largest trial court system in the country. Prior to her appointment as the Associate Presiding Judge, Pam served as the Presiding Civil Judge, the Associate Criminal Presiding Judge, and the Associate Presiding Judge (Downtown) for Family Court. She chairs Arizona's Task Force on Jury Data Collection, Policies, and Procedures and the Statewide Jury Selection Workgroup. She also co-chaired the Maricopa County Superior Court's committee tasked with improving access to justice and reforming the Court's resource center. Her committee work also includes the Advisory Committee on the Rules of Evidence, the Steering Committee on Arizona Case Processing Standards, the Task Force on the Arizona Rules of Criminal Procedure, the Committee on Superior Courts, the Committee on Time Periods for Electronic Display of Superior Court Case Records, Data Quality Standards Committee, Our Courts Arizona, Arizona Task Force to Supplement Keeping of the Record by Electronic Means, National State Court Remote Jury Pilot Group, the Superior Court Records Retention Schedule Revision Committee, and the Civil Practice and Procedure Committee. Pam also serves on the Maricopa County Superior Court Jury Committee and chairs the Court's Data Integrity Committee. She was awarded the Chief Justice Outstanding Contributions to Arizona Courts Award in 2022, Judge of the Year by Phoenix Chapter of the American Board of Trial Advocates (2021) and the Maricopa County Bar Association (2018), and the Mark Santana Award for exceptional contributions in law-related education (2008). Prior to becoming a judge, Pam worked as a partner at Bryan Cave LLP.

Pamela S. Gates

David Lennhoff, MAI, SRA, AI-GRS

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.

Kevin Reilly serves as a Managing Partner for evcValuation LLC. In this capacity, he provides direction, technical support, and oversight on the valuation of complex income-producing properties.

Mr. Reilly has valuation experience in property tax valuation, purchase price allocation, insurance, pre-deal buy/sell, end-of-lease, pretrial and litigation support, and appraisal reviews. Properties he has appraised include power plants, utility property, oil refineries, petrochemical plants, pipelines, refined product terminals, telecommunications networks, cement plants, and general manufacturing and support facilities.

Mr. Reilly joined the appraisal industry in 2002 as an associate appraiser with American Appraisal Associates. From 2006 until 2009, he was a Vice President with Duff & Phelps working as a property tax consultant. In 2009, he rejoined American Appraisal and led an independent property tax valuation practice focused on energy-related properties. In 2015, Mr. Reilly founded evcValuation, which is focused on providing independent, unbiased appraisals of complex income-producing properties.

Kevin S. Reilly, ASA

Member Speakers

Jay W. Dobson, Esq.

Jay W. Dobson is a partner with the law firm of Elias, Books, Brown & Nelson, P.C. in Oklahoma City. His practice is focused primarily on property tax, oil and gas law, commercial litigation, and real property law. Jay has a diverse property tax practice including wind and solar, natural gas power plants, mining facilities, pipeline systems, agriculture, commercial and retail properties, hotels, and apartments. Along with Bill Elias, Jay won the first wind farm ad valorem trial in the State of Oklahoma.

Jay received a B.S. in Business Administration and a M.B.A. from Oklahoma State University and a J.D. from Oklahoma City University. He is a member of the Oklahoma County Bar Association, the Oklahoma City Mineral Lawyers Society, and the Tax, Mineral, and Real Property Law Sections of the Oklahoma Bar Association.

Mr. Fowler's practice includes representation of taxpayers in Pennsylvania, New York and New Jersey with respect to a wide variety of property types and valuation issues.

Brian has pursued appeals on Class A regional malls, Breweries, complex industrial, petroleum tank farms, corporate headquarters, apartments, hotel, cell sites, aviation hangers and properties affected by environmental contamination.

He has appeared before the New Jersey Tax Court, Pennsylvania Court of Common Pleas and the Supreme Court of New York. In addition to assessment appeal cases, Brian has also represented numerous clients in property tax matters involving exemptions, abatements, and farmland assessments. He frequently counsels clients with respect to property tax issues relating to the purchase and sale of real estate, and assisting clients with property tax projections for budgetary purposes.

Prior to joining GLG, he gained valuable experience clerking for Judge Peter D. Pizzuto J.T.C of the New Jersey Tax Court. Brian received his Juris Doctor from Widener University (1999), and a Bachelor of Science, cum laude, from Temple University (1996).

Brian Fowler, Esq.

Gilbert C. "Gib" Laite, III, Esq.

Gib Laite is an attorney at Williams Mullen who has practiced in the real estate, construction and commercial dispute areas for 38 years. He frequently assists clients with the negotiation and litigation of cases involving real and personal property taxes and the assessment of tax-exempt properties.

Gib graduated from the University of Southern Maine with a degree in Business Administration. After working in his family's real estate business, he attended Wake Forest University School of Law where he graduated cum laude. Upon graduation he clerked for the United States District Court before entering private practice where he started out trying condemnation cases and railroad title disputes. Over time his real estate and construction litigation experience led him to the property tax arena where he has for the past decade enjoyed success working on a variety of matters. Representative cases included but are not limited to industrial facilities, shopping malls, big box stores, apartment complexes, and office buildings. Gib is recognized by Best Lawyers of America in eight categories involving real estate, construction and litigation.

Paul Moore is a commercial litigator who practices primarily in valuation-related matters, including contract disputes, and state and local tax controversies. He has handled a wide variety of valuation matters, representing clients in business disputes, and property, transaction privilege and use tax disputes before state and local taxing authorities, the Arizona Tax Court, and the Arizona Court of Appeals and Supreme Courts. He is licensed in Arizona and Colorado.

He represents taxpayers owning state-assessed properties such as pipelines, telecommunications companies, electric generation facilities and airlines, and all types of locally-assessed real and personal property including hotels, shopping malls, department stores, high-rise office buildings and campuses, apartment complexes, theaters, residential subdivisions, commercial greenhouses, land and hospitals.
Paul is rated AV Preeminent by Martindale-Hubbell, and enjoys an excellent reputation with his peers and the bench. As one judge noted, "Mr. Moore is a very experienced tax attorney. He is always prepared and professional in the courtroom. I recommend him very strongly."

Paul is originally from Manchester, England. He holds doctorate and undergraduate degrees in chemistry. He came "stateside" to Texas in 1986 for a year of teaching undergraduate chemistry, but while there he met his future wife Janet and the rest, as they say, is history. Paul became a US citizen in 1997. In his life before the law, he worked for 6 years as an environmental/analytical chemist for a Fortune 500 Company.

Paul Moore, Esq.

Cris K. O'Neall, Esq.

Cris K. O'Neall focuses his practice on ad valorem property tax and assessment counseling and litigation (appeal hearings and trials). For over 30 years he has represented a variety of California taxpayers in proceedings before county assessment appeals boards, the State Board of Equalization, the Superior Court, the California Court of Appeal, and the California Supreme Court. 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. He has represented property taxpayers in over a dozen California appellate court cases that resulted in published opinions, 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 active in the following professional property tax organizations: California Taxpayers Association (CalTax), Member, Board of Directors; California Alliance of Taxpayer Advocates (CATA), Chair, Board of Directors; and American Property Tax Counsel (APTC), Treasurer and California Member. In 2018, he 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 the "Lifetime Achievement" Award from CATA. Cris has co-authored the California Chapter of the American Bar Association's Property Tax Deskbook for over 20 years and he has published numerous articles on property tax matters. He is also the Co-Editor of the treatise Taxing California Property (4th Edition). Finally, over the past 30 years Cris has taught and spoken before many audiences on property tax-related topics.

Molly is a partner in the Chicago Office of Siegel Jennings, a national property tax law firm. She is a third-generation property tax attorney from Chicago. As a litigator and trusted advisor, she collaborates with Owners, Asset Managers, Acquisition teams and Tax Departments to identify, create and execute property tax reduction strategies. She becomes a member of her clients' management team. Her goal is to maximize and protect the full potential of real estate assets, minimize related tax liabilities, and resolve disputes with tax authorities and government entities.

Molly's client experience ranges from family owned 1031 portfolios to national commercial investment funds, including special use properties such as hospital campuses to multi-million-dollar manufacturing facilities.

Her comprehensive understanding of the commercial real estate market was developed in part through her time as a real estate broker in the Chicago area prior to starting her legal career. Molly regularly represents clients in hearings before review boards, local assessors' offices, the Illinois Property Tax Appeal Board, and the circuit courts.

Molly Phelan, Esq.

Steven P. Schneider, Esq.

Steve Schneider is an ad valorem property tax counselor and litigator. He has obtained several landmark decisions for property taxpayers through trials lasting as long as 130 days and as short as 1 day. His clients have received more than $100 million of property tax savings throughout the country. Steve works extensively with industrial, commercial, telecommunications, and energy taxpayers where thorough knowledge of the changing regulatory and business environments is essential for a proper presentation of a taxpayer's valuation case.

Lisa Stuckey is a partner in the law firm of Ragsdale, Beals, Seigler, Patterson & Gray, LLP, and is Chair of the Property Tax Group of the firm, as well as their Designated Representative in the American Property Tax Counsel. She has practiced in the area of property taxation for over 35 years, and for the past 23 years, her practice has been devoted exclusively to representing local, national, and international commercial and industrial taxpayers, on real and personal property tax issues, appearing for hearings, arbitrations, mediations, trials, and arguments in administrative tribunals, the Georgia Tax Tribunal, the Superior Courts throughout Georgia, and the Georgia appellate courts.

Ms. Stuckey frequently speaks on the topic of property taxation to attorneys for legal education seminars, and to industry groups. She also frequently writes property tax articles appearing in such publications as the National Real Estate Investor, and Southeast Real Estate Business, as well as the quarterly publication of the American Property Tax Counsel Newsletter.

Lisa Stuckey, Esq.

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