The American Property Tax Counsel is proud to announce that Chicago, Illinois will be the site of an in-person meeting for the 2024 Annual APTC Client Seminar.
Save the Dates! October 23-25, 2024 - Fairmont Chicago, Millennium Park - Chicago, Illinois
THEME - How to Hang On While the Market Hangs Fire
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 is a nationally recognized economist and appraiser with a nearly 40 year career including positions in commercial banks, government service, and academia. Among his more notable career achievements are (i) his role as the commercial real estate subject matter expert providing counsel to the Federal Reserve during the Great Recession of 2007-2010; (ii) serving as the Chief Economist for the CCIM Institute from 2017-2023; and (iii) acting as an instructor for real estate trends at the Federal Financial Institutions Examination Council continuously from 2006. In addition, he presently serves as a director of a publicly traded REIT and testifies as an expert witness on valuation and tax appeals in various state and U.S. courts.
Matt Gersemehl, AAS, Appraisal & Valuation Advisory Manager at Trepp, Inc, specializes in commercial valuation with an extensive background in ad valorem assessment administration. With 20 years of commercial real estate experience, he is responsible for developing data analytics and valuation models to enhance the user experience across Trepp's commercial real estate products and to provide guidance to Trepp's Advisory Services team.
Matt Gersemehl served as City Assessor of Bloomington, Minnesota for 12 years prior to join Trepp, LLC.The city of Bloomington is a 2nd ring suburb of Minneapolis, the city had approximately 30,000 parcels valued at just over $17 billion dollars and is also the home of the Mall of America.
Matt Gersemehl holds the Assessment Administration Specialist (AAS) Designation from the International Association of Assessing Officers.He is a 2002 graduate of St Cloud State University's nationally accredited Real Estate program with an emphasis in commercial appraisal. Matt is a Certified General Real Property Appraiser, a licensed Real Estate Broker and a Senior Accredited Minnesota Assessor, (SAMA).
Matt was the Chair of the State Board of Assessors (licensing board for Minnesota Assessors) former Chair of the Information Systems Committee of the MAAO (Minnesota Association of Assessing Officers) and a member of the Tax Court Committee of MAAO and is a certified expert witness in Minnesota Tax Court.He has taught numerous seminars for educational purposes over the years for various groups and associations.
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.
She speaks frequently about intangible asset valuation in property tax appeal 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). She received APTC's Katz Memorial Award for contributions to valuation for property tax and the American Society of Appraisers Lifetime Achievement Award.
MEMBER SPEAKERS
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 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.
Brittany Dowd is an Associate at Elias, Books, Brown & Nelson, P.C. Brittany's areas of practice include litigation and appellate law primarily related to state and local ad valorem taxation and energy and oil and gas issues.
Prior to joining Elias Books, Brittany co-founded a legal startup that provided quality legal research and writing services to law firms and employed.
Brittany grew up in the Dallas area and graduated from the University of Oklahoma College of Law with her Juris Doctor in 2014 after earning her undergraduate degree from OU in 2010 where she was a National Merit Scholar. While in law school, Brittany served as editor-in-chief of the American Indian Law Review and received American Jurisprudence awards for academic excellence in Legal Research & Writing. Shortly after graduating, she moved to Washington State with her husband, who was an active-duty service member. While in Washington, she served as a judicial law clerk for two judges at Division III of the Washington State Court of Appeals. Brittany returned home to Oklahoma in 2017.
Eric S. Kassoff specializes in real estate tax litigation, and has over 35 years of industry experience in all facets of commercial real estate. He regularly appears before such tribunals as the Maryland State Department of Assessments and Taxation, the Maryland Property Tax Assessment Appeals Boards, and the Maryland Tax Court.
As Maryland Department Chairman, Eric has litigated some of the most complex matters in Maryland real property tax law as well as several cases of first impression which have established landmark precedents. Since 1987, he has represented tens of thousands of tax cases, navigating them through the complicated triennial appeal process resulting in the creation of billions of dollars in value for his clients' real estate holdings.
Eric is also the proud recipient of the 2017 AJC Washington Civic Achievement Award for his philanthropic and pro bono work locally and internationally. In addition, he and his wife Kerry were awarded the Benjamin Ourisman Memorial Award for Civic Achievement in 2020, which recognizes individuals whose efforts and achievements have improved life in our community.
Eric, a native Washingtonian, currently serves as Public Affairs Chair to NAIOP DC I MD and is a founding member of the chapter. He currently serves on NAIOP's National Board of Directors and is a past chairman of the State and Local Legislative Subcommittee. Eric also has served on the Montgomery County Executive's Office Market Working Group and has served as a member of the Montgomery County Office of Economic Development's Subcommittee on Infrastructure Finance. He is an instructor in the Georgetown University Masters in Professional Studies Real Estate Program and a former Member of the Board of Directors for the Maryland-National Capital Building Industry Association. Eric has served as the General Counsel and as a Member on the Board of Directors of the Greater Washington Jewish Community Center and as a Member of the Board of Directors of the Jewish Federation of Greater Washington.
Mr. Kassoff holds a B.S. degree, magna cum laude, in Finance and Accounting from Boston University and a J.D. from the Boston University School of Law. Mr. Kassoff, a native Washingtonian, is a member of the District of Columbia, Maryland and Pennsylvania Bars.
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.
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.
Wyatt Swinford is a Partner in Elias, Books, Brown & Nelson, P.C.'s litigation group. His practice focuses on a wide variety of litigation, appellate, and administrative proceedings, including issues relating to ad valorem taxation, the oil and gas industry, and bankruptcy law. Wyatt is active in the firm's state and local tax appeal practice, largely involving property tax valuations of commercial property in the energy sector, including upstream and midstream assets, along with interstate Commerce Clause issues. Wyatt also handles ad valorem cases covering a wide range of other commercial property, including telecommunications assets, apartment complexes, hotels, retail shops, and other real estate. In the oil and gas industry, Wyatt has represented clients in midstream contract disputes, surface use clashes, class action royalty underpayment cases, industry regulation, and mineral title curative actions. Wyatt is also involved in the firm's bankruptcy practice, including representing a Chapter 7 bankruptcy trustee and representing creditors in Chapter 11 liquidations.
Wyatt is active in state and local legal associations. Since 2018, Wyatt has served on the Board of Directors for the Young Lawyers Division of the Oklahoma County Bar Association, helping to organize events to raise funds for the Oklahoma Regional Food Bank. Wyatt has also been an associate with the Luther L. Bohanon Inn of Court. In 2019, Wyatt was selected to be a member of the Oklahoma Bar Association's Leadership Academy.
A native of Okemah, Oklahoma, Wyatt graduated from University of Oklahoma College of Law with his Juris Doctorate in 2015 and received a bachelor's degree in Agribusiness from Oklahoma State University in 2011. While at Oklahoma State, Wyatt served as the school's mascot, Pistol Pete. Between his undergraduate and law school studies, Wyatt worked for the U.S. House of Representatives Agriculture Committee in Washington D.C.
Nicholas Vitti is a seasoned commercial real estate and land use development lawyer who is Chair of Murtha Cullina's Real Estate practice. Nick has represented commercial property owners in a variety of matters, including extensive experience in real property tax advice and appeals; purchase, sale and leasing transactions; and land use development. Representing a broad spectrum of industries, Nick's clients range from nationally known retailers, communications and self-storage companies to businesses, restaurants, private clubs and developers.
Nick has prevailed in high-stakes, high-profile, highly contentious cases across Connecticut, including a three-year property valuation challenge for the affiliate of a national telecommunications and mass media company that resulted in a fair market value reduction of approximately $37 million and tax savings of approximately $3.4 million, having a significant positive impact on the client's profitability. Nick handled tax appeal and litigation matters for an iconic national retailer, a national developer and manager of distinctive apartment homes in Connecticut and a prestigious yacht club.
Taking a pragmatic approach to his law practice, Nick explains legal complexities in laymen's terms without overcomplicating issues for his clients. He is committed to the principles of respect and collaboration, whether listening to a client's concerns, negotiating terms of a deal or advocating a client's position.
Nick received his J.D. from Quinnipiac University School of Law and his B.A. from Providence College.
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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