Browse by Category

Browse

The Best and Worst of Property Tax Administration

Venue

This is a virtual event, accessible online and over the phone. Access instructions will be provided after registration.

Description

Property taxes represent 39 percent of state and local tax expenditures for businesses in the U.S., and the administration of property taxes can have a big impact on a company’s bottom line. Fair and efficient property tax administration is therefore critical to business taxpayers around the world. The 2019 COST-IPTI “Scores on the Property Tax Administrative Systems of the U.S. States and Selected International Jurisdictions” offers crucial insights into three primary property tax administration criteria: transparency, consistency, and procedural fairness.

During this webinar, we will discuss the findings of the COST-IPTI report on the best and worst of international property tax administration, with a primary focus on state and local issues in the U.S. It will cover the highest and lowest ranking jurisdictions in fundamental property tax administration subjects, pain points for both taxpayers and tax administrators, and key takeaways for businesses and taxing authorities.

Educational Objectives:

  • Describe best practices for property tax administration
  • Identify administratively burdensome practices that create the most challenges for taxpayers
  • Briefly compare property tax administration in the U.S. vs. other countries
  • Highlight the highest and lowest ranking jurisdictions across three criteria (transparency, consistency, and procedural fairness)
  • Analyze potential pitfalls for taxpayers and possible tax planning implications
  • Discuss legal barriers to fair procedures in the property tax appeals process
  • Review legal requirements for property tax valuation in select jurisdictions and the effect of these requirements on transparent, consistent, and fair property tax administration


Who would benefit most from attending this program?
State tax practitioners and advisors in private practice, professionals in corporate tax and accounting departments focused on state taxation and accounting issues.
 

This webinar is a collaboration with the Council On State Taxation.
Council On State Taxation

 

Presenters

Fred Nicely
  • Senior Tax Counsel
  • Council on State Taxation

Fred Nicely is a Senior Tax Counsel at COST.  His role as Senior Tax Counsel extends to all aspects of the COST mission statement:  “to preserve and promote equitable and nondiscriminatory state and local taxation of multijurisdictional business entities.”  Before joining COST, Fred served in the Ohio Department of Taxation for four years as Deputy Tax Commissioner over Legal and for the prior seven years as the Department’s Chief Counsel.  Fred’s responsibilities at the Department included testifying before legislative committees, participating as an alternative delegate for Ohio at Streamlined Sales Tax Project meetings, and reviewing legal documents issued by the Department, including deciding the merits of filing an appeal.  He is a frequent speaker and author on Ohio’s tax system and on multistate tax issues generally.  Fred also has extensive experience in public utility tax law, having served as an administrator of the Department’s public utility tax division.  Fred’s undergraduate degree in psychology (with a concentration in accounting) is from the Ohio State University.  He obtained his MBA and JD from Capital University in Columbus, Ohio.
 

Nikki E. Dobay
  • Senior Tax Counsel
  • Council on State Taxation

Nikki Dobay is Senior Tax Counsel at the Council On State Taxation (COST). COST has a membership of nearly 550 multistage corporations and is dedicated to preserving and promoting equitable and nondiscriminatory state taxation of multi-jurisdictional entities.  At COST, Nikki is a key member of the advocacy team, and her responsibilities include monitoring and reporting on state tax legislation in the western states (Alaska, Arizona, California, Colorado, Idaho, Montana, Nevada, New Mexico, Oregon, Utah and Washington) as well as providing written comments to and in-person testimony before the legislatures of those states in accordance with COST’s Policy Positions.  In addition, Nikki assists with drafting and filing amicus briefs in both the U.S. Supreme Court and state courts on various state and local tax issues and is a regular speaker at COST conferences, other national conferences, and regional and state tax conferences.

Prior to joining COST, Nikki was in PWC’s National State and Local Tax Practice. Nikki also acted as the firm’s Oregon tax expert, where she assisted with Oregon state audits and tax appeals. Prior to joining PwC, Nikki was a member of the Tax Group at Stoel Rives, where advised clients on sophisticated multistate tax issues, the consequences of and planning opportunities related to corporate M&A transactions, and income, excise and property tax incentives related to renewable energy projects. She has also litigated Oregon income, excise and property tax issues in the Oregon Tax Court and has represented taxpayers in negotiations with the Oregon Department of Revenue and City Revenue Bureau, which administers the Multnomah County and Portland City Business Taxes. 

Nikki serves on the Advisory Boards for the California Franchise Tax Board, the California Department of Tax and Fee Administration and is on the Executive and Laws Committees of the Oregon State Bar Tax Section.

Katie Devinney
  • State Tax Law Analyst
  • Bloomberg Tax & Accounting

Katie Devinney is a state tax law analyst at Bloomberg Tax, where she analyzes recent changes in state tax law, develops new products and maintains existing products, including Bloomberg Tax’s practice tools, navigators and portfolios. She primarily she focuses on sales, use, and property tax issues, including nexus, sourcing, industry-specific exemptions and abatements, and tax administration. Katie holds a J.D. from Georgetown University Law Center, and received her B.F.A. at the University of Central Oklahoma.

Continuing Education

Credits:
1.2 CPE, 1.0 CLE, 1.0 General COA,
Practice Areas:
Field of Study: Taxes
Level:
Any
Production Date:
08/29/2019