2018 Property Tax Symposium

Hyatt Regency Grand Cypress Resort
Orlando, FL
November 4 - 7, 2018

#IPT2018PTSYM
Things to Do In Orlando
Registration List as of 10/24/2018
2018 Property Tax Symposium Brochure
2018 Property Tax Symposium Speaker Bios

Session List

Negotiating Success Creating a Collaborative Approach for Win-Win Results 
Market Value vs. Fee Simple
The Impact of Real vs. Personal Property 
The Retail Pendulum: eCommerce and Industrial Property 
Avoiding Transfer Tax Traps in Transactions and Restructurings 
Demystifying Property Tax Automation and Technology 
Equal and Uniform Appraisal 
Hotel Valuation Do I smell a Rat!  No, Just a Mouse!
Presenting Complex Legal Concepts to a Lay Tribunal 
Beyond the Balance Sheet: The Story of Inventory 
FACE IT:  We’re here.  We’re awesome (…we know)
Legislative Changes Poised to Shift the Tax Burden to Retail, Commercial and Manufacturing Properties in the East
Navigating the Reform Storm: Understanding the Benefits and Unintended Consequences of Tax Reform
Property Tax Incentives, What Did I Get Myself Into? 
The California Property Tax Rollercoaster 
The Dark Store Effect on Personal Property 
Working in a Multi-Generational Workforce 
Value Implications of Changes in Healthcare Delivery 
Reimagining Large Retail Space: Alternative Uses & Rightsizing 
Women Navigating in a Male Dominated Field (a/k/a Dancing Backwards in High Heels!) 
Personal Property Roundtable 
Taxing Authorities on the Attack Defending “Reverse” Appeals and Increase Claims 
Advanced Property Tax  Forum Part I
Real Property Roundtable 
Steel Wool or Soft Soap? The Down and Dirty on Fixed-Asset Scrubs
Reducing the Value of Stigmatized Properties
Advanced Property Tax Forum Part II 
Winning the Big Box Case at Trial: Strategy & Method 
To Appraise or Not to Appraise: That is the Question… and Maybe the Law 
Ethical Decision-Making for Property Tax Professionals 



Negotiating Success Creating a Collaborative Approach for Win-Win Results - This keynote will give your attendees a renewed focus on negotiating better outcomes for their companies and clients. Our keynote speaker will focus upon the negotiating attitude, the negotiating process, ranges and alternatives which facilitate meaningful dialogue in any negotiating situation. 

Negotiating for Success

Speaker:
Jim Hornickel 
CEO and Senior Facilitator
Bold New Directions, Inc.
Easthampton, MA

Market Value vs. Fee Simple - Learn about the new proposed changes in definitions impacting fee simple and leased fee being proposed by the IAAO.

Market Value vs Fee Simple
 
Speakers:
Mark S. Hutcheson, CMI, Esq., CRE
Partner
Popp Hutcheson PLLC
Austin, TX 

David C. Lennhoff, MAI,CRE,FRICS,AI-GRS
Senior Director
Altus Group
Tysons, VA

Norman J. Quinn, III, CMI, CRE, FRICS
President
Equity Property Tax Group
Chicago, IL
 
Linda Ann Terrill, JD, LLM Taxation
Owner/Attorney
Property Tax Law Group, LLC
Overland Park, KS  
 
The Impact of Real vs. Personal Property - How It Can Be Used to Maximize Tax Savings - Property tax professionals who can distinguish between real property and personal property can maximize tax savings for their respective clients.  

Real vs Personal Property

Speakers:
Len Devaney
Managing Director 
Stout
Chicago, IL
 
Ryan Werkheiser, MAI, LEED AP
Vice President
Duff & Phelps LLC
Milwaukee, WI 

Daniel P. Zazzali, Esq.
Attorney At Law
McCarter & English, LLP
Newark, NJ 

The Retail Pendulum: eCommerce and Industrial Property - Over the past 30 years eCommerce has facilitated significant changes in the consumer shopping experience and the delivery of merchandise. 

eCommerce and Industrial Property
 
Speakers:
Jerry Aucoin, CMI
Senior Manager
Walmart,Inc.
Bentonville, AR

Lou Newman, MRICS
Senior Vice President Valuation & Advisory
JLL
Phoenix, AZ 

Avoiding Transfer Tax Traps in Transactions and Restructurings - Transactions can be fast-paced with legal and federal tax consequences driving decisions.  Often times, state tax consequences are overlooked; however, there are state tax considerations, such as real estate transfer tax, that may have a material impact on the transaction cost analysis. 

Avoiding Transfer Tax Traps
 
Speakers:
Thomas A. Cotter
Assistant Vice-president, Tax Planning
Welltower
Toledo, OH 

Laurie L. McGee Kowalski
Executive Director
Ernst & Young LLP
Detroit, MI

Demystifying Property Tax Automation and Technology - Big Data, Blockchain, Data mining, and Robotic Process Automation: What do all of these mean? This session will clarify the buzz words and explain how they work.

Demystifying Property Tax Automation & Technology
 
Speakers:
Dennis Conley
Partner
Information Services Group
Washington, DC

Timothy Dinh
Director & Principal
AEC Property Tax Inc.
Toronto, Ontario 

Susan M. Moreland, CMI
Manager, Property Taxes
Ernst & Young LLP
Atlanta, GA 
 
Equal and Uniform Appraisal – The Fourth Approach to Value in Texas - How does Texas do it?   In this session, a Texas attorney and a Texas appraiser will discuss how this approach to value came about, the actual mechanics of the approach, and when it is appropriate to use the approach.  

Equal and Uniform Appraisal

Speakers:
Melinda D. Blackwell, Esq.
Director of Litigation
Blackwell & Duncan, PLLC
Plano, TX 

Charles G. Dannis, MAI, SRA 
Senior Managing Director
National Valuation Consultants, Inc.
Dallas, TX 

Hotel Valuation Do I smell a Rat!  No, Just a Mouse! - Hotel valuation formulas appear to be simple and straightforward.  But is the calculation truly showing the correct valuation for a hotel? Intangible values embedded in hotel properties have constantly plagued property owners as they try to get a proper assessment from taxing authorities. 

Hotel Valuation
 
Speakers:
Robert K. Danzinger, Esq.
Co-President
Sleggs, Danzinger & Gill Co. LPA
Cleveland, OH 

Joy S. Garas, CMI
Property Tax Manager
The Walt Disney Company
Lake Buena Vista, FL

David Sangree, MAI, CPA, ISHC
President
Hotel & Leisure Advisors
Cleveland,OH 

Presenting Complex Legal Concepts to a Lay Tribunal - In many states, the first step in prosecuting a property tax appeal is an administrative hearing.

Presenting Complex Legal Concepts to a Lay Tribunal

Speakers:
Gregory R. Broege, Esq.
Attorney/Partner
Ajalat, Polley, Ayoob & Matarese 
Glendale, CA

Frank E. Ferruggia, Esq. 
Partner/Attorney 
McCarter & English, LLP
Newark, NJ

Beyond the Balance Sheet: The Story of Inventory - The means and systems that track, measure, and calculate inventory have changed significantly over the past decade, while state and local methods for taxing inventory have remained static.  

Inventory

Speakers:
Randy L. Ellison
Managing Director
Cambridge Tax Services
College Park, GA 

Jason Hoot
Tax Specialist
PricewaterhouseCoopers LLP
Atlanta, GA 
 
FACE IT:  We’re here.  We’re awesome (…we know).  Can you get us to stay?  - Raise your hand if you dreamed about property tax as a teenager.  Right!  Look around your office, your professional organizations, your network, your service providers – any gray heads out there, or do you have a flock of fresh faces at your door, begging to learn state and local tax?  

FACE IT

Speakers:
Amanda Freedman
Tax Analyst 
Owens-Illinois, Inc. 
Perrysburg, OH

Caroline Miner, CMI 
Senior Manager 
Altus Group
HuntValley,MD 

Legislative Changes Poised to Shift the Tax Burden to Retail, Commercial and Manufacturing Properties in Eastern States - Recent proposals by activist assessors threaten to change the way commercial, industrial,  retail, and manufacturing properties are valued for tax purposes, resulting in higher taxes on these properties.

Legislative Update

Speakers:
Don M. Millis
Attorney
Reinhart Boerner Van Deuren S.C.
Madison, WI 

Mark V. Volpe 
Associate
Worsek & Vihon, LLP
Chicago, IL 

Navigating the Reform Storm: Understanding the Benefits and Unintended Consequences of Tax Reform - The Tax Cuts and Jobs Act has drastically changed the tax environment for organizations that have or are considering changes in their international footprint. In this session, the speakers will guide you through the benefits of asset acquisition in the US post tax reform, and the intricacies of how the Tax Code will impact Property Taxation. 

Navigating the Reform Storm

Speakers:
Eric Hartline
Manager, International Income Tax Consulting
Ryan, LLC 
Dallas, TX

Karen Hensley-Chelstowska, CPA
Managing Director 
Duff & Phelps LLC
Dallas, TX 

Property Tax Incentives, What Did I Get Myself Into? - This course will provide information on a broad array of property tax incentive programs ranging from abatements, payment in-lieu-of tax agreements, fee in-lieu-of tax agreements, reduced assessments, tax increment financing, and other programs used across the county.  

Property Tax Incentives

Speakers:
 
Michael J. Eickhoff, CCIP
Managing Director, Property Tax & Incentives
Grant Thornton LLP
Chicago, IL

Brian P. Liston, Esq., MBA
President
Liston & Tsantilis P.C.
Chicago, IL 

The California Property Tax Rollercoaster – Get in, Sit down, and Pay up - The California property tax regulatory and legislative landscape may change significantly as the 2018 year comes to an end.  

California Property Tax

Speakers:
Colin W. Fraser, Esq. 
Associate
Greenberg Traurig, LLP
Irvine, CA 

Peter W. Kotschedoff, CMI
Principal, Property Tax Services
Versatax Consulting, Inc.
Los Angeles, CA 

The Dark Store Effect on Personal Property - Our nation’s retail industry continues to suffer.  Several major bankruptcies and online options have resulted in the closure and downsizing of thousands of stores.  While “Dark Store” theory is well recognized for real property, local taxing authorities have been reluctant to acknowledge the corresponding obsolescence in personal property.  

Dark Store Effect

Speakers: 
Michael T. Lebeau, Esq.
Partner
Bewley, Lassleben & Miller, LLP
Whittier, CA 

Scott Pemberton
Director
Stout
Dallas, TX 

Working in a Multi-Generational Workforce - Over half of the current workforce falls into the category of Millennial (1980-2000). In this session, we will discuss the latest data regarding the ever-expanding multi-generational workforce and the impact it is having on the workplace. 

Speaker:
Tony Bridwell 
Senior Vice President, Chief People Officer
Ryan, LLC
Dallas, TX

Value Implications of Changes in Healthcare Delivery - The healthcare industry is evolving at a rapid pace, spawning a new frontier in healthcare real estate.  Valuation questions abound as outpatient centers, freestanding emergency departments, and other non-traditional medical properties replace traditional hospitals and medical clinics.  

Healthcare Industry

Speakers:
Martin Guenther, CMI, MAI
Director of Real Estate
Property Valuation Services
Overland Park, KS 

Nicholas Ruiz
Manager - Property Tax Appeals
HCA Healthcare, Inc.
Nashville, TN 

Daniel R. Smith, Esq.
Principal
Popp Hutcheson PLLC
Austin, TX 
 
Reimagining Large Retail Space: Alternative Uses & Rightsizing -  The current retail climate has been derisively referred to as the “Retail Apocalypse”. Brick and mortar stores are facing a huge headwind as shoppers’ tastes and habits change.   

Reimagining Large Retail

Speakers:
Howard Klein, CPA, CFA
Vice President of Real Estate Tax
Macerich
Santa Monica, CA 

David J. Swinkle, CMI
Vice President
Equity Property Tax Group
Chicago, IL 
 
Women Navigating in a Male Dominated Field (a/k/a Dancing Backwards in High Heels!) - Women are choosing careers in the property tax field at a higher rate than ever before.  In order for women to be successful in this male dominated field, it is important to acknowledge and understand the differences between men and women in the workplace.  

Women Navigating in a Male Dominated Field

Speakers:
Jennifer Hower, Esq. (NAM)
Partner
Herman Katz Cangemi & Clyne LLP
New York, NY 

Jennifer S. Keierleber, CMI
Senior Manager
Altus Group
Richardson, TX 

Carrie Williams
Business Development Manager
Paradigm Tax Group
Dallas,TX  

Personal Property Roundtable - The Personal Property Roundtable delivers an engaging mix of discussion, debate and the free exchange of ideas on the most important issues facing personal property tax professionals.

Taxing Authorities on the Attack – Defending “Reverse” Appeals and Increase Claims - To maximize tax revenue, some taxing authorities are selectively targeting for appeal sub-classifications of property.  While some taxing authorities have the statutory right to file reverse appeals, such appeals are subject to equal protection and uniformity mandates of federal and most state constitutions.  

Taxing Authorities on the Attack

Speakers:
Whitney T. Carlisle, Esq.
Attorney/Partner
O'Keefe Lyons & Hynes, LLC
Chicago, IL

Leonard J. Patcella, Jr., CMI, MAI
President
Equity Appraisal Co., Inc.
Springhouse, PA 

David A. Schneider, Esq.
Partner
Archer & Greiner, P.C.
Princeton, NJ 

Advanced Property Tax  Forum Part I - The Advanced Property Tax Forum is designed for property tax professionals with 15 years or more of property tax experience to openly discuss, debate
and help build consensus around important changes of the day. This was created for those individuals who have attended many symposia and seminars in their career to provide a different format for more participatory discussion in lieu of topic presentations.

Real Property Roundtable - The Real Property Roundtable delivers an engaging mix of discussion, debate and the free exchange of ideas on the most important issues facing real property tax professionals.

Steel Wool or Soft Soap? The Down and Dirty on Fixed-Asset Scrubs  - This session will address the benefits of a fixed asset scrub with an emphasis on maintaining a high benefit - cost ratio. 

Down & Dirty Fixed Assets

Speakers:
Mindy McLees, CMI
Director
Great American Group
Dallas, TX

Susan Starnes, CMI
Director
Pardigm Tax Group
Dallas, TX

Reducing the Value of Stigmatized Properties - The lack of available market data has caused tax appeal boards and courts to look long and hard at the “fingerprints” of environmental impairments including nature and extent of contamination, estimated cleanup costs, holding periods, present use, liability and stigma, among other factors.

Reducing the Value of Stigmatized Properties

Speakers:
Gregg Manzione
Partner
Nationwide Consulting Company, Inc. 
Glen Rock, NJ

Bruce J. Stavitsky, Esq.
Attorney
Stavitsky & Associates LLC
Fairfield, NJ 

Advanced Property Tax Forum Part II - The Advanced Property Tax Forum is designed for property tax professionals with 15 years or more of property tax experience to openly discuss, debate and help build consensus around important changes of the day. This was created for those individuals who have attended many symposia and seminars in their career to provide a different format for more participatory discussion in lieu of topic presentations.

Facilitators:
Sharon DiPaolo, Esq.
Attorney
Siegel Jennings Co., L.P.A.
Pittsburgh, PA

Michael McElveen, MAI, CCIM, CRE
Founder
Urban Economics, Inc.
Tampa, FL

Winning the Big Box Case at Trial: Strategy & Method - To win a big box case, you must not only prove estimated market value, you are also required to demonstrate the degree of unequal disparity which may exist between your client’s property tax assessment and similar real estate.

Winning the Big Box Case at Trial

Big Box Theory FAQ's

Speakers:
Sharon F. DiPaolo, Esq.
Attorney
Siegel Jennings Co., L.P.A.
Pittsburgh, PA 

Robert A. Hill, Esq.
Owner/President
Robert Hill Law, Ltd.
Wayzata, MN 

Michael S. MaRous, MAI, CRE 
Owner and President
MaRous & Company
Park Ridge, IL 60068

Michael Wedl
President & CEO
USA Property Tax Administration
Minneapolis, MN 
 
To Appraise or Not to Appraise: That is the Question… and Maybe the Law - As property tax professionals it is critical to ensure that we follow the laws and rules in each jurisdiction where our companies or clients have property.  In order to do so it is necessary to understand what constitutes an appraisal and the rules for providing opinions of values.  

To Appraise or Not To Appraise

Speakers:
Todd R. Barron, CMI
President
Barron Corporate Tax Solutions, Ltd
Wheaton, IL

Craig M. Capilla, Esq. 
Attorney
Franklin Law Group
Northfield, IL

Ethical Decision-Making for Property Tax Professionals - This session will provide a synopsis of the ethical canons and rules that govern the property tax practice.  Hypothetical scenarios will highlight when the practitioner may be challenged with an ethical predicament, and the guidance provided by the applicable rules relating to it.  

Ethical Decision

Speakers:
Glenn C. McCoy, Jr., CMI, Esq.
Director
KPMG LLP
New York, NY 

Peter H. Schnore, CMI, Esq.
Shareholder
Babst Calland
Pittsburgh, PA