My first experiences in property taxes began over 25 years ago when I joined the Los Angeles County Assessor's Office. While employed by the L. A. County Assessor, I prepared and presented the assessor's defense of property tax appeals, appraised real property, assisted in the professional education of new appraiser trainees, and developed taxpayer education materials.
During February 1997 I joined the State Board of Equalization in Sacramento, where I helped to revise the statewide Assessors' Handbook, assisted in the drafting of new property tax regulations, and conducted compliance audits of California's county assessors. Concurrent with my employment at the Board, I enrolled in the evening division at the McGeorge School of Law. Graduating in 2002, I earned the degree Juris Doctor with Great Distinction, and successfully completed McGeorge's Tax Concentration. I was admitted to the State Bar of California on December 3, 2002.
Until 2007, I held attorney positions in the Board's Legal Department and the office of the Honorable Claude Parrish, the Board's Vice Chairman. Both of those positions required me to apply and interpret a wide variety of tax laws involving individuals and businesses.
From 2007 until present I have been in private practice. My practice is limited to state and local tax controversies.
|Award name||Grantor||Date granted|
|Top Attorneys||Pasadena Magazine||2014|
|Top Attorneys||Pasadena Magazine||2013|
|Article of the Year||Institute for Professionals in Taxation||2012|
|Top Attorneys||Pasadena Magazine||2011|
|Order of the Coif||McGeorge School of Law||2002|
|Partner||Bewley, Lassleben & Miller, LLP||2017 - Present|
|Of Counsel||Silver Law Group, APLC||2015 - 2017|
|Attorney||Cahill, Davis & O'Neall, LLP||2007 - 2015|
|Tax Counsel III||California State Board of Equalization||2002 - 2007|
|Association name||Position name||Duration|
|Los Angeles County Bar Association, Taxation Section||Chair / Vice Chair, State and Local Tax Committee||N/A|
|State Bar of California, Taxation Section||Chair / Vice Chair, State and Local Tax Committee||2014 - 2016|
|IPT May 2011 Tax Report||Cost Approach Used to Determine Value of Taxable Property in Assisted Living Facilities Transaction||2011|
|SBE Property Tax Annotation No. 220.0511||Reassessment of Real Property upon a Transfer from a Partnership to Individual Partners||2006|
|SBE Property Tax Annotation No. 190.0025||Authority of AAB of Hear and Decide Appeal filed by Assessee in Bankruptcy||2003|
|SBE Property Tax Annotation No. 535.0026||Land Use Restrictions—Federal Income and Estate Tax Elections||2003|
|SBE Property Tax Annotation No. 610.0036||Fire Suppression Systems, Section 74 Exclusion from New Construction||2003|
|SBE Property Tax Annotation No. 200.0125||Revenue and Taxation Code Section 69.5: Sale of Original Property||2002|
|University of The Pacific - Mcgeorge School of Law||JD, Taxation Concentration||2002|
|California State University-Long Beach||Bachelor of Science, Business Administration||1991|
|2016 Tax & Estate Planning Forum||California Real Property Taxation: The Parent/Child Exclusion and Change in Ownership||2016|
|2016 Tax & Estate Planning Forum||California Real Property Taxation: Legal Entities and Change in Ownership||2016|
|2015 Tax & Estate Planning Forum||California Real Property Taxation: Change in Ownership||2015|
|San Francisco Estate Planning Council||Proposition 13 Changes in Ownership for Estate Planning||2013|
|Real Property Section of the Santa Barbara County Bar Association||Real Property Tax Changes of Ownership: Current Developments & Unexpected Pitfalls||2013|
|CEB Webinar||Proposition 13: Changes in Ownership and Exclusions||2007|
|California State Bar Annual Meeting||Property Tax for Estate Planners||2007|
|TENET HEALTHSYSTEM DESERT, INC. vs. COUNTY OF RIVERSIDE||Stipulated Judgment for Plaintiff|