Property Tax Resources

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2023 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 2023 Annual APTC Client Seminar.

Save the Dates! October 11-13, 2023 - Fairmont Chicago, Millennium Park - Chicago, Illinois

THEME - Valuation on the Cutting Edge: Utilizing Data in an Evolving Market

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.


Anthony Barna,  MBA, CRE, MAI, SRA

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 Adjunct Lecturer at the Olin Business School of Washington University in St. Louis. Previously he was Lead Economist in Supervision at the Federal Reserve Bank of St. Louis. He is President of the St. Louis Gateway Chapter of the National Association for Business Economics (NABE).

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.

Peter Helland, MAI, AI-GRS, joined Newmark Valuation & Advisory in 2019 and currently serves as a Senior Vice President in the Chicago office.Pete is responsible for appraisal assignments; expert witness testimony; litigation support; client outreach; business development; and appraisal review assignments. His recent work has focused on assessment appeal assignments across the bulk of the Midwestern states and beyond.As a Midwest team leader for the Litigation Support & Consulting specialty practice at Newmark, his practice continues to expand for a number of clients including national/regional credit tenants, corporate office operators, and national/regional law firms. He has experience as an industry speaker on a national/regional scale for the Institute for Professionals in Taxation (IPT), American Bar Association (ABA), Women's Property Tax Association (WPTA), and Illinois Property Assessment Institute (IPAI). Pete teaches the Assessment Appeal Report Writing 7-hour course for the Appraisal Institute, which he co-developed as approved continuing education in four states.

Mr. Helland completed his demonstration appraisal report for his MAI designation on a big box retail property, which has been a specific property type of expertise for litigation.He received his undergraduate degree from the Purdue University in business management and finance. He serves as Vice President for the Chicago Chapter of the Appraisal Institute and will be President in 2024. Pete also serves as the Property Tax Program Chair for the Chicago Chapter of IPT.

Peter Helland, MAI, AI-GRS

David Lennhoff, MAI, SRA, AI-GRS
David Lennhoff 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, ASA, CFE, is the partner-in-charge of Forensic and Valuation services. She specializes in business valuation and the appraisal of tangible and intangible assets for litigation and financial statement reporting with special focus in intangible assets in property tax appeal, securities, and transaction matters. She also possesses extensive experience with fairness and solvency opinions.

Mary has provided opinions to a wide variety of public and private clients in a range of industries including health care, governmental entities, agricultural businesses and food companies, senior living, technology, financial services, automotive, hospitality/gaming, manufacturing, natural resources, retail, utilities, waste management/recycling and real estate development. She has also provided litigation consulting and expert witness testimony to federal, state and local jurisdictions (including U.S. Tax Court, Delaware Chancery and Property Tax Appeals Boards) nationally and internationally in cases related to business valuation, lost profits damage analysis, diminution of business value, fraudulent conveyance, shareholder dispute, intangible assets in property assessment, breach of contract, fraud, estate taxation, marital dissolution, sale/leaseback, subrogation, ability to pay, insurance defense, condemnation and bankruptcy matters for both Plaintiffs and Defendants.

Mary O'Connor, ASA, CFE

Eric Schneider, MAI, SRA, AI-GRS
Eric Schneider is a Senior Appraiser with Jones, Roach, & Caringella, Inc., a real estate valuation and consulting firm that specializes in litigation support throughout the United States. Mr. Schneider has extensive experience with the appraisal of commercial and residential real estate, as well as review experience for litigation matters. His clients include government agencies, law firms, corporations, and private clients.

An active member of the valuation community, Mr. Schneider serves on various committees and boards related to the appraisal profession, including the Appraisal Institute and the International Right of Way Association. His service includes chairing the Appraisal Institute's national designation committee and Leader Development and Advisory Council. He is also a member of The Appraisal Journal review panel, an instructor for the Appraisal Institute, and a frequent presenter at legal, valuation, and university events.


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.
Jay W. Dobson, Esq.

Cecilia Hyun, Esq.

Cecilia J. Hyun is a partner at Siegel Jennings Co, L.P.A., based in the Cleveland office. Her practice is focused on real estate tax assessment in Ohio. She is experienced in handling client portfolios for all commercial property types: retail, industrial, hotel, apartments, health care, and affordable housing located in multiple states. She helps review property tax values, assess appeal strategies, defend against increases in tax assessments, and evaluate potential property tax implications of acquisition/disposition. She works closely with taxpayers to tailor strategies specific to their needs and priorities.

In addition to representing taxpayers before various county boards of revision, the Ohio Board of Tax Appeals, and the Ohio Supreme Court, she has written professional articles on state and local taxation issues. Her article, "Ohio Supreme Court Affirms That It is the Fee Simple Interest to Be Valued for Real Property Tax Purposes" was awarded the 2018 IPT Property Tax Article of the Year. Cecilia received her B.A. from McGill University in Montreal and her J.D. from the Cleveland State University College of Law. She is a member of the Ohio State Bar Association, CREW Network, and IPT.

Kieran Jennings, CMI, CRE 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 Vice Chair for the Central and Northern Ohio Chapter of the Counselors of Real Estate and previously served on the Board of Directors for the Northern Ohio Chapter of NAIOP. Kieran regularly conducts seminars and workshops on various property tax issues for industry groups like the National Retail Round Table, The Ohio Society of CPAs, Institute for Professionals in Taxation (IPT), National Business Institute, and Lorman Education Service.
Kieran Jennings, Esq.

Kathleen Poole, Esq.
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.

Timothy A. Rye is a litigator who advises clients on real estate valuation and property tax appeals. He advises on all aspects of the property tax appeal process, including: reviewing properties for potential success on appeal, filing appeals and all statutory disclosures, researching market data, preparing analyses for negotiations, negotiating resolutions, and litigating appeals if necessary. Tim represents a broad range of clients, including real estate investors, owners, developers, property and asset managers, corporations, and individuals with real estate holdings.

Tim started his career in real estate as a commercial real estate appraiser, where the majority of his appraisals were used in litigation. Tim is still a licensed Certified General Appraiser and, although he no longer prepares appraisals for clients, he employs his extensive knowledge and experience in valuation matters for clients every day.

As an attorney, he has represented clients in property tax appeals for retail, industrial, office, corporate headquarters, special use, and many other property types. He also has substantial experience in eminent domain matters, valuation disputes, and other property tax matters such as open space, green acres, conservation easements, and contamination tax issues.

Timothy Rye, Esq.

Linda Terrill, Esq.
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.

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