Splitting the Property Tax Roll: A Webinar Series on the Technical Provisions of Proposition 15

Tuesday, 6 October 2020 12:00 PM - Tuesday, 27 October 2020 12:00 PM PST

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EPISODE #1 – INTRODUCING CALIFORNIA’S PROPERTY TAX | October 6, 2020, 12:00 p.m. to 1:15 p.m. Partial Approval

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Speakers will discuss what California’s property tax system was like prior to passage of Proposition 13 in 1978, provide an overview of the current property tax structure and how the measure has evolved over time, and discuss the provisions of Proposition 15.

EPISODE #2 – READY, SET, SPLIT ROLL: THE IMPACT OF PROP 15 | October 13, 2020, 12:00 p.m. to 1:15 p.m. Partial Approval

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This webinar will cover the economic impact of Proposition 15, including how the measure will impact consumers and private sector employment. Speakers will also cover how to interpret Proposition 15, drafting flaws, and how the measure will have specific impact on certain industries, including agricultural properties and vineyards, energy, and telecommunications.

EPISODE #3 – PLAN B: IMPLEMENTATION OF PROP 15 | October 20, 2020, 12:00 p.m. to 1:15 p.m. Partial Approval

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While the No on Prop 15 campaign fully intends to defeat Proposition 15, what happens if voters approve the ballot measure? Speakers will discuss various topics including: The implementation of Proposition 15 and any issues that may arise, the role of the California State Board of Equalization in implementing the initiative and any regulatory or administrative changes that it will require, and how Proposition 15 would impact county assessors.

EPISODE #4 – PROP 15: WHAT HAPPENS NEXT WEEK | October 27, 2020, 12:00 p.m. to 1:15 p.m. Partial Approval

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Speakers will discuss various topics including: What the polling numbers currently look like, what the funding looked like for the campaigns in support and opposition, and an update from the campaign looking ahead to the election next week.

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Tuesday, 6 October 2020 12:00 PM - Tuesday, 27 October 2020 12:00 PM PST

On November 4, California voters will decide the fate of what could become one of the greatest changes to California’s tax structure in a generation. Proposition 15 would require commercial and industrial properties to be reassessed at market value, at least every three years, resulting in an $11.5 billion tax increase.

Join us from 12:00 p.m. to 1:15 p.m. (Pacific) every Tuesday in October to discuss the technical provisions of Proposition 15 and how these changes may be administered.

 

 

EPISODE #1 – INTRODUCING CALIFORNIA’S PROPERTY TAX

OCTOBER 6, 2020

12:00 PM TO 1:15 PM

Speakers will discuss what California’s property tax structure was like prior to Proposition 13 in 1978, provide an overview of the current property tax structure in California including how property is taxed and when it is reassessed, and also provide an overview of Proposition 15 and the changes proposed by the initiative. If approved, this webinar will provide one credit hour for California MCLE and/or CPE. 

 

 

EPISODE #2 – READY, SET, SPLIT ROLL: THE IMPACT OF PROP 15

OCTOBER 13, 2020

12:00 PM TO 1:15 PM

This webinar will cover the economic impact of Proposition 15, including how the measure will impact consumers and private sector employment. Speakers will also cover how to interpret Proposition 15, drafting flaws, and how the measure will have specific impact on certain industries, including agricultural properties and vineyards, energy, and telecommunications. If approved, this webinar will provide one credit hour for California MCLE and/or CPE. 

 

 

EPISODE #3 – PLAN B: IMPLEMENTATION OF PROPOSITION 15

OCTOBER 20, 2020

12:00 PM TO 1:15 PM

While the No on Prop 15 campaign fully intends to defeat Proposition 15, what happens if voters approve the ballot measure? Speakers will discuss various topics including: The implementation of Proposition 15 and any issues that may arise, the role of the California State Board of Equalization in implementing the initiative and any regulatory or administrative changes that it will require, and how Proposition 15 would impact county assessors. If approved, this webinar will provide one credit hour for California MCLE and/or CPE. 

 

EPISODE #4 – PROPOSITION 15: WHAT HAPPENS NEXT WEEK

OCTOBER 27, 2020

12:00 PM TO 1:15 PM

Speakers will discuss various topics including: What the polling numbers currently look like, what the funding looked like for the campaigns in support and opposition, and an update from the campaign looking ahead to the election next week.

 

 

  

Webinar log-in information will be provided for the webinar upon registration. The webinar will be provided both live and on-demand. 

 

CPE Credit provided.  An application requesting MCLE credit for this activity is pending for approval by the State Bar of California.

CalTax & the CalTax Foundation

For questions, logistics, or additional details, please contact Chloe Bowman at 916-930-3104 or chloe@caltax.org

Contact the Organizer

Craig Becker
Partner
Pillsbury

Pillsbury partner Craig Becker resolves tax controversies and counsels on complex federal and state sales, property and other tax issues. Craig helps clients minimize sales tax exposure through statutory exemptions, electronic technology transfers, transactional allocations and indirect asset transfers through entities. He handles property tax valuation and Proposition 13 change of ownership issues related to commercial properties, including offices, hotels, malls, undeveloped real estate and industrial/manufacturing facilities. Craig represents taxpayers in audits and resolves federal and state tax disputes through litigation, administrative appeals and proceedings before the IRS and California state boards, agencies and courts.

About Craig Becker

Partner
Pillsbury
Thomas Campbell
Professor
Chapman University

Tom Campbell served as Dean of the Fowler School of Law from 2011 to 2016. He came to Chapman in January 2009 as a visiting Presidential Fellow and Fletcher Jones Distinguished Visiting Professor of Law. Prior to joining Chapman, he was the Bank of America Dean and Professor of Business from 2002 to 2008 at the Haas School of Business at the University of California, Berkeley. Tom was a Professor of Law at Stanford University from 1987-2002; Associate Professor at Stanford, 1983-1987; a member of the United States Congress from 1989-1993 and 1995-2001; a member of the California State Senate from 1993-1995; and the director of the California Department of Finance from 2004-2005. He has a B.A., M.A., and Ph.D. in economics from the University of Chicago, and a JD, magna cum laude, from Harvard Law School, where he also served as a member of the board of editors of the Harvard Law Review. He was a law clerk to United States Supreme Court Justice Byron White, and to US Court of Appeals Judge George E. MacKinnon; a White House Fellow; executive assistant to the Deputy Attorney General, Department of Justice; and, director of the Bureau of Competition at the Federal Trade Commission. Tom's principal area of academic work is in the application of economics to legal questions. He has published articles in the Harvard Law Review, the Columbia Law Review, the Stanford Law Review, the UCLA Law Review, the Texas Law Review, the Hastings Law Journal, and the Antitrust Law Journal, among others. He is the author of the book Separation of Powers in Practice, published by Stanford University Press (2004). Since 2001, Tom Campbell and his wife Susanne have taught in Africa as volunteers on seven separate occasions, in Ghana, Eritrea and Rwanda, where they taught courses in fund raising (Susanne) and international financial institutions, business strategy and constitutional law (Tom), at the following universities: Ashesi University, Accra, Ghana; Kigali Institute of Science and Technology, Kigali, Rwanda; School of Banking and Finance, Kigali, Rwanda; and the University of Asmara, Asmara, Eritrea

https://www.chapman.edu/our-faculty/thomas-j-campbell

About Thomas Campbell

Professor
Chapman University
David R. Doerr
Former Chief Tax Consultant
Assembly Revenue and Taxation Committee (1963-1987)

Since 1987, Dave has served as CalTax’s Chief Tax Consultant, analyzing tax policies and reporting on tax issues. In 1988, he founded the CalTaxletter, a publication that keeps CalTax members informed about key tax legislation, court cases, elections, regulatory activity and more. He previously served for 24 years as Chief Consultant for the Assembly Revenue and Taxation Committee and is widely recognized as the foremost expert on California’s Revenue and Taxation Code. Dave’s book, California’s Tax Machine: A History of Taxing and Spending in the Golden State (second edition published in 2008), is used as a reference work by the state’s policy makers and has been called “the bible on California taxes” by respected political columnist Dan Walters.

About David R. Doerr

Former Chief Tax Consultant
Assembly Revenue and Taxation Committee (1963-1987)
Thomas W. Hiltachk
Managing Partner
Bell, McAndrews & Hiltachk

Tom is managing partner at Bell, McAndrews & Hiltachk, LLP. He has practiced political and election law exclusively since 1988. Prior to that, he was an attorney with a general civil litigation firm in Sacramento. He has served as legal counsel and treasurer to statewide and local ballot measure committees, political action committees, trade associations and candidates. He has represented state ballot measure committees on a variety of issues, including tax policy, the environment, education, civil and criminal justice reform and gaming. He has served as legal counsel to Governor Arnold Schwarzenegger. Tom specializes in drafting complex tax and constitutional measures and counsels on qualification efforts for ballot measure campaigns as well as all aspects of election campaigning related to such measures. He litigates ballot and ballot pamphlet language issues and advises nonprofit corporations and associations on formation and tax exemption issues. He served as an official U.S. election observer for the 1996 Russian Presidential election. He is a graduate of California State University, Sacramento and the University of the Pacific, McGeorge School of Law. His academic achievements include membership in The Order of the Coif and Law Review editor and author. He Served as President of the California Political Attorneys Association , 2004 – 2005 and on he Board of the American Association of Political Consultants.

About Thomas W. Hiltachk

Managing Partner
Bell, McAndrews & Hiltachk
Michael Lebeau
Partner
Bewley, Lassleben & Miller

Michael's career has included positions with the Los Angeles County Assessor's Office, the California State Board of Equalization ("SBE") and in private practice. He practiced law with the Silver Law Group and with Cahill, Davis & O'Neall, LLP ("CD&O"), which was one of California's preeminent boutique property tax firms. At CD&O, Michael helped several major property owners avoid change in ownership reassessments under Prop. 13 and participated in significant county assessment appeals cases resulting in successful outcomes for the firm's clients. While at the SBE, Michael represented the Board in property tax appeals and drafted legal opinions regarding changes in ownership and valuation issues. Currently, Michael's practice focuses on property taxes, including valuation disputes before county assessment appeals boards and the State Board of Equalization, avoidance of change in ownership reassessments under Proposition 13, and litigation of property tax disputes before the courts. In addition to property taxes, Michael has experience with documentary transfer taxes, sales and use tax, and city business taxes. Michael is a graduate of California State University, Long Beach. Attending the UOP McGeorge School of Law in Sacramento, Michael earned with his Juris Doctor degree with Tax Concentration in 2002. Michael also serves as a City Traffic Commissioner for the City of Orange.

https://www.bewleylaw.com/michael-lebeau/

About Michael Lebeau

Partner
Bewley, Lassleben & Miller
Eric Miethke
President & CEO
Capitol Law and Policy

Eric Miethke founded Capitol Law and Policy Inc. in 2018 after a quarter century as a partner in one of California’s leading strategic law and lobbying firms. In that role, he was widely acknowledged as one of the top experts on California state and local tax law and policy. Over the years, his practice expanded to include legal and strategic advice in the entertainment, insurance and Professional Employer Organization (PEO) arenas. A former legal counsel to a member of the Board of Equalization and Franchise Tax Board, he has decades of experience in handling the most difficult tax cases before those boards as well as the Employment Development Department, local agencies and assessment appeals boards and the courts. As a registered lobbyist, he is able to craft strategies that integrate legislative, regulatory and initiative/referenda elements that have led to tremendous victories for his clients. His clients are primarily Fortune 500 companies from a variety of marquee California industries: entertainment, telecommunications, high-tech, biotech, transportation, agriculture and utilities. He is regularly called upon to testify as an expert witness on California tax by various government tax reform bodies, and has published many articles on California state and local taxes. Mr. Miethke was named one of three California state and local tax practitioners under 40 most often cited by peers by The Los Angeles Daily Journal, California Law Business (September 14, 1992). He also served as a member of the Board of Directors of Entertainment Partners until it was acquired by TPG Capital, a private equity firm that is also a majority owner of talent agency CAA. Mr. Miethke served as Chair of the Board’s Audit Committee from 2004-2014. Entertainment Partners is the largest Motion Picture Payroll Services Company in the United States and is California’s largest private employer. Mr. Miethke served on its board beginning with the company’s inception as an ESOP-owned company in 2004 until its acquisition in 2019.

https://capitollawandpolicy.com/

About Eric Miethke

President & CEO
Capitol Law and Policy
Douglas Mo
Of Counsel
Eversheds Sutherland

Recognized nationally as a leading property tax adviser, Douglas Mo guides his clients in the dynamic and complex issues of state and local tax, and he has extensive experience in litigation of property tax matters. Doug, an attorney who has also passed the CPA exam, concentrates his work in the telecommunications, energy, transportation and manufacturing industries. Doug has more than 30 years of experience in tax law. Before joining Eversheds Sutherland (US) in 2011, Doug served as vice president of property tax services for a major information technology and services company, as principal of the property tax services group with one of the Big Four accounting firms and as a partner at two midsize law firms.

https://us.eversheds-sutherland.com/People/Douglas-Mo

About Douglas Mo

Of Counsel
Eversheds Sutherland
Charles Moll III
Partner
McDermott Will & Emery

Charles (Chuck) Moll focuses his practice on state and local tax (SALT), primarily concentrating on the resolution of tax controversies. He regularly appears before the various California tax authorities—including the State Board of Equalization, the California Franchise Tax Board, the California Department of Tax and Fee Administration, and the Office of Tax Appeals—as well as local authorities such as assessors and assessment appeals boards. He has litigated at all levels of California’s courts, the US Tax Court, and the US Supreme Court. Chuck’s practice includes tax matters in other states, as well as federal tax controversies, including representation of clients in federal courts and at appellate hearings before the Internal Revenue Service.

About Charles Moll III

Partner
McDermott Will & Emery
Cris K. O'Neall
Shareholder
Greenberg Traurig

Cris K. O’Neall focuses his practice on ad valorem property tax and assessment counseling and litigation (appeal hearings and trials). For over 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 California Court of Appeal, and the California Supreme Court. The clients Cris has served include owners of the following property types: Healthcare (hospitals, skilled nursing and assisted living facilities, medical office buildings) Hospitality (hotels and resorts) Entertainment and recreation (entertainment venues, theme parks, golf courses, ski areas) Retail (shopping centers, department stores) Energy and natural resources (oil refineries, power plants, oil and gas fields, pipelines, quarries, service stations) Public properties (airport concessions, port terminals, marinas, U.S. Forest Service land) Food processing plants and distribution facilities/warehouses Machinery & equipment, personal property (jet aircraft, harbor cranes)

https://www.gtlaw.com/en/professionals/o/oneall-cris-k

About Cris K. O'Neall

Shareholder
Greenberg Traurig
Breann Robowski
Partner
Pillsbury

Breann Robowski focuses on state and local tax controversy work with an emphasis on property tax and transfer tax. She is also deputy leader of Pillsbury’s Real Estate & Construction Industry practice. Breann assists clients in matters ranging from complex, high-stakes litigation to audit compliance and tax planning. She has substantial experience with respect to personal property (e.g., business inventory, computer and technology equipment, leased equipment, network equipment, specialized fixtures), as well as real property (e.g., broadcast centers, clean rooms, data centers, office buildings and complexes, possessory interests, research and development facilities, solar farms). She has managed and resolved property tax appeals in nearly all of California’s 58 counties, including, for example, a recent multi-million dollar settlement in Los Angeles County. She routinely represents clients in administrative hearings and court trials and recently co-chaired a multi-week trial before the Santa Clara County Superior Court.

About Breann Robowski

Partner
Pillsbury
Tom Ross
Partner
Meridian Pacific

For the past 25 years, Tom Ross has worked to elect candidates, pass ballot measures, direct tens of millions of dollars in political giving, and solve complex government relations issues for associations and Fortune 100 companies. Together with John Peschong and Matt Rexroad, Tom founded Meridian Pacific in 2003 and has been involved in many of California’s major political fights over the years — from passing redistricting reform and open primaries to stopping shakedown lawsuits and requiring 2/3rds vote on fee increases. Additionally, Tom has served as a lead strategist for campaigns to defeat statewide tax measures. At Meridian, Tom focuses primarily on ballot measures and representing major donors either through independent expenditures or direct contributions, but he has also been involved with numerous candidate races. Tom currently serves as the Political Director to New Majority California and TEAMCAL (the major donor organization within the Republican Party). In this capacity he works closely with State Party Chairwoman Jessica Patterson. Tom is also a strategic advisor to House Majority Leader Kevin McCarthy. Tom is a graduate of Gonzaga University in Spokane, Washington. He and his wife, Shannon, live in Sacramento with their two daughters, Fiona and Amelia.

About Tom Ross

Partner
Meridian Pacific
Anthony Russo
President
Russo McGarty & Associates

Anthony Russo, a partner at Russo McGarty & Associates, has a 26 year track record in government relations, political strategy and public policy. He specializes in providing strategic consulting to major corporations, professional associations, and initiative campaigns. Anthony previously was Group Senior Vice President of Corporate Affairs for the Irvine Company, one of the nation's largest private real estate companies, known for its best-of-class portfolio of premier office, apartment, retail, resort and new community properties. There, he had responsibility for government affairs, political action, branding and communications. Anthony participated in several successful political efforts including the successful 2006 Newport Beach general plan update and a 20-year extension of Measure M (Orange County's transportation half cent sales tax). Anthony also provided leadership to the successful 2006 statewide infrastructure bond campaign – providing billions in funding to schools, transportation and housing. Prior to joining the Irvine Company in 2003, Anthony managed several successful candidate and initiative campaigns as a sole proprietor and partner at McNally Temple Associates. These campaigns included two statewide school bonds, Linda Lingle for Governor of Hawaii in 2002, Ron George to the California Supreme Court, and over a dozen California legislators and members of congress. Anthony graduated Phi Beta Kappa from the University of Southern California with a master's degree in public administration and a bachelor's degree in political science. He also is a graduate of the California State Assembly Fellowship Program. Anthony and his wife, Jenifer Russo, were married in 1989. They have two sons, Ethan and Colin Russo.

About Anthony Russo

President
Russo McGarty & Associates
Lawrence E. Stone
Assessor
County of Santa Clara

San Jose Magazine named him one of Silicon Valley’s 100 most powerful leaders. Pulitzer Prize winning author and Washington Post reporter, Haynes Johnson, described Larry Stone in his best selling book, Sleepwalking Through History, as ”bright, articulate; an American rarity, a proven political success in a time of political failure.“ Longtime San Jose Mercury columnist Scott Herhold said Stone is one of the top 25 most powerful leaders in San Jose, and the third most powerful elected official. He was first elected Assessor in 1994 and overwhelmingly re-elected five times by the residents of Santa Clara County, which stretches north to Palo Alto, south to Gilroy, and includes San Jose, the "Capital of Silicon Valley." The county boasts a population of 1.9 million - greater than that of 13 states. Stone has been a financial manager on Wall Street and co-founded a successful Bay Area real estate investment and development firm. He served 16 years as a council member and mayor of Sunnyvale, a period during which the city earned an international reputation for effectiveness and became a model for President Clinton and Vice President Gore’s efforts to reform the federal bureaucracy. President Clinton said, ”The National Performance Review was modeled in part upon the remarkable reinvention efforts pioneered by the City of Sunnyvale, where Larry Stone served as mayor.“ As County Assessor, Stone has overseen remarkable improvements to streamline the operations of his office, eliminate backlogs, and achieve higher levels of public service, all while consistently operating substantially under budget. The State Board of Equalization acknowledged his office as one of the best-managed assessors’ operations in California. Larry Stone also has been an active and effective civic leader in many fields ranging from the arts, to education, to the environment. A native of Seattle, he has an MBA from the University of Washington and has studied at the Institute of Politics at Harvard’s Kennedy School of Government. He and his wife Carmen have lived in Sunnyvale since 1970, where they raised three sons.

https://www.sccassessor.org/index.php/about-us/about-our-accessor/assessor-profile

About Lawrence E. Stone

Assessor
County of Santa Clara