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

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.

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.

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.

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.

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

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.

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)

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.

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.

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.