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 Assistant Vice President and Economist at the Federal Reserve Bank of St. Louis. He also serves as Lead Economist in the Bank's Center for Household Financial Stability (HFS) and as 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 has been with the St. Louis Fed since 1995. He also serves as an Adjunct Professor of Finance in the Olin Business School at Washington University in St. Louis. Prior to joining the St. Louis Fed and Washington University, he was on the faculty of the Amos Tuck School of Business at Dartmouth College, in Hanover, New Hampshire.
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.
An internationally recognized expert, Mr. Jones has provided complex income-producing commercial property valuation, expert testimony, litigation support, ad valorem property tax counseling and representation, appraisal review, investment advice, marketability analysis, and feasibility analysis, including highest and best use analysis for virtually all types of commercial, industrial, residential, and special purpose real estate, on behalf of financial institutions, REIT's, government entities, publicly traded companies, and private concerns since 1985.
As a former President of the Florida Association of Property Tax Professionals, and an inaugural member of the Florida TaxWatch Tax Advisory Council, Mr. Jones regularly addresses the Florida Cabinet, Legislature, and various state agencies on property tax policy and issues impacting taxpayers. The Association successfully collaborated with other influential groups to change the law in Florida affecting how the assessors must develop and support valuations in defending challenged assessments, "leveling the playing field" by lowering the burden of proof for taxpayers in assessment challenges, and requiring the development of uniform rules, policies, and procedures for Value Adjustment Boards across Florida's 67 counties to improve fairness in taxation for all Floridians. In 2011, Mr. Jones served on the Florida Governor's
Tangible Personal Property Taskforce. In 2012, the Florida legislature sought Mr. Jones' counsel on comprehensive property tax reform legislation.
For eight years, Mr. Jones taught the Appraisal Valuation course in the Nathan S. Collier Master of Science in Real Estate (MSRE) degree program at the University of Florida. The UF MSRE program has been consistently ranked in the Top Ten of all university real estate programs in the US and was named the top real estate degree program in the US in 2018. In addition, Mr. Jones taught the appraisal course for the Florida Bankers School for five years. The purpose of the Florida School of Banking (FSB) is to provide bank personnel at the supervisory and officer level the opportunity to increase their knowledge about the banking industry and the economy.
David C. Lennhoff, MAI, SRA, AI-GRS, is a senior director with Altus Group US, Inc., which is officed in McLean, Virginia. 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, recently in Tokyo, Japan; Beijing and Shanghai, China; Berlin, Germany; and Seoul, South Korea. He has been a development team member for most of the Institute's income capitalization courses and was editor of their Capitalization Theory and Techniques Study Guide (3rd ed.). He also was lead developer for the new asset allocation course, Fundamentals of Separating Real Property, Personal Property, and Intangible Business Assets, and editor of the two accompanying business enterprise value anthologies, and he authored the Institute's Small Hotel/Motel Valuation seminar. David is a member of RECGA, a national organization of analysts and academicians founded by the late William N. Kinnard, Jr. Ph.D. He is a past editor-in-chief of and frequent contributor to the Appraisal Journal.
Mary O'Connor, ASA 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, theatres, retail stores, healthcare facilities and agricultural properties.Prominent 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 in Palm Springs, California. 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.
Stephen D. Roach, MAI, SRA, AI-GRS has been an appraiser for over 40 years, and has been a co-owner of Jones, Roach & Caringella, Inc. since 1986. His appraisal assignments have included the valuation of numerous income-producing properties, historical valuations dating back to 1900, numerous partial acquisitions, and other significant and complex assignments throughout the United States. He has extensive deposition and trial testimony experience in matters involving condemnation, construction defects, contract breach, fraud, property tax appeal, appraisal methodology, and many other issues. Mr. Roach holds a Bachelor of Science degree in Real Estate from San Diego State University.
Mr. Roach co-wrote the Appraisal Institute's course on Condemnation Appraising and has done extensive curriculum development and oversight for the Appraisal Institute. He has been published twice in The Appraisal Journal and is a contributing editor to 11 Appraisal Institute books and over 30 courses and seminars. His Appraisal Institute teaching experience includes basic and advanced courses on income capitalization, litigation courses, and over 200 additional courses and seminars that have been presented to over 8,000 participants. He has taught workshops and seminars relating to condemnation law and appraisal practice. In addition to teaching courses throughout the United States, Mr. Roach has taught appraisal courses, seminars, or lectures in Switzerland, Germany, South Korea, Japan, China, and Mexico. Mr. Roach has served as a visiting professor of appraisal theory and practice at the International Center for Land Policy Studies and Training in Taipei, Taiwan since 2004, where his courses have been presented to students from more than 85 countries.
Mr. Roach serves the Appraisal Institute as the chair of the Education Committee, a member of the General Comprehensive Examination Panel, a member of the Editorial Board of the Appraisal Journal, a member of the Body of Knowledge Committee, and as a Trustee of the Appraisal Institute Education and Relief Trust. He formerly served as chair of the International Relations Committee and the Curriculum Subcommittee. Mr. Roach is also a Principal Member of the Real Estate Counseling Group of America.
David Crapo has extensive litigation experience and has tried hundreds of state and local tax matters before administrative tribunals and state and federal courts in Utah and numerous other states.
David is a frequent speaker on state and local tax issues and has presented at the annual Public Utilities workshop on Ad Valorem Taxation; the National Association of Property Tax Representatives, Transportation, Energy and Communications (NAPTR-TEC) Seminar; the American property Tax Counsel Seminar; and the Lincoln Institute of Land Policy; among others.
Ms. DiPaolo is the 2019 Chair of the American Property Tax Counsel's 25th Annual National Conference and is the Western Pennsylvania representative to the organization.
Ms. DiPaolo is a frequent speaker on real estate assessment issues.
Garippa, Lotz & Giannuario holds the highest legal designation awarded by Martindale-Hubbell Law Directory and is listed in the Registry of Preeminent Lawyers in the United States. This designation is awarded to fewer than 5% of attorneys nationwide.
Mr. Garippa is a graduate of Rutgers University and Seton Hall University Law School. Mr. Garippa is licensed in New Jersey, Pennsylvania, New York and Maryland.
Ad valorem property tax and assessment counseling and litigation (appeal hearings and trials) are Cris' primary practice areas. For 25 years, he has represented a variety of California taxpayers in equalization proceedings before county assessment appeals boards, the State Board of Equalization, the Superior Court, the Court of Appeal and the California Supreme Court.
Cris' clients include owners of oil and gas fields, shopping centers and anchor department stores, power plants, airport concessions, jet aircraft, port terminals, sanitary landfills, aerospace manufacturing facilities, hotels, entertainment venues and theme parks, golf courses, oil refineries, pipelines, billboards, hospitals and assisted living facilities, manufacturing and food-processing facilities, quarries and service stations. He has also testified before the Los Angeles County Superior Court as an expert witness on property tax matters.
Since 1998, Cris has taught over forty one-day courses on California property taxation to accountants, attorneys, real estate professionals, corporate executives, bank trust officers and property tax agents. He has also published articles on property taxation in National Real Estate Investor, Commercial Property Executive, Western Real Estate Business and Seniors Housing Business, real estate industry publications, Cal-Tax Digest, a publication of the California Taxpayers Association, The Journal of Property Tax Assessment & Administration and Property Tax Alert.
As a member of the California Bar Association's State and Local Tax Committee, Cris helped draft property tax regulations and legislation relating to local equalization procedures and revisions to the Assessors' Handbook which were subsequently adopted by the California State Board of Equalization. In addition, he has organized, chaired and spoken at American Bar Association / Institute for Professionals in Taxation (IPT) Advanced Property Tax Seminars, and at IPT's Annual Conferences and Property Tax Symposiums. Cris received the "Property Tax Article of the Year Award" from IPT in 2012.
Cris is a Director of the California Taxpayers Association and the California member of American Property Tax Counsel. Cris has spoken on property taxation topics before the California Taxpayers Association, Western States Petroleum Association, California Bar Association Tax Section, Los Angeles County Bar Association, and other professional organizations and trade associations.
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.
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.
Michele M. Whittington is a Member in the Lexington, Kentucky office of Morgan Pottinger & McGarvey, 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.