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The Team
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Curtis Belcher
Team Member,
Cost Containment Advisors
Curtis Belcher has been directly involved in property tax for 29 years. He filed his first appeal as a
7th grader to correct the appraisal and tax on his family’s residence. A passion for accurate assessments
was born from that personal experience, that passion is alive and well today.
Curtis served as Assessor in Mesa County, Western Colorado’s largest county, for eight years. 65,000 real
estate parcels and 3,000 personal property schedules were successfully valued and audited through four
reappraisal cycles. Curtis administered an office of 29 employees in three departments, Appraisal,
Administration and Mapping. He served in the Colorado Assessor’s Association on Legislative,
Oil & Gas, Ski & Recreation and GIS Committees. He also served as District 5 Chairman which represents western Colorado.
Curtis owned Belcher Consulting Property Tax Specialists from 1987 to 1999. He designed, constructed,
and analyzed CAMA and Administrative databases for 16 Colorado counties with clients in New Mexico and
North Carolina. Government and corporate clients benefited from the services of Belcher Consulting.
From 1978 to 1987 Curtis was employed as appraiser in Montezuma and Garfield Counties
in Colorado. He has valued all classes of property from sheds to large industrial
facilities. As Chief Appraiser in Garfield County, Curtis valued oil shale operations
owned by Exxon, Union Oil, Oxy, and Shell Oil.
Business Experience
- Mesa County Assessor (1999-2007)
- Belcher Consulting Property Tax Specialists (1987-1999)
- Chief Appraiser, Garfield County (1983-1987)
- Appraiser, Montezuma County (1978-1983)
Education
- 1970 Montezuma Cortez High School
- 1975 Fort Lewis College B.A. Political Science
- Colorado Certified General Appraiser License
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Michael Bobelian
Team Member,
Cost Containment Advisors
An attorney of broad business experience, Michael Bobelian brings knowledge of financing,
restructuring, acquisitions, mediation and litigation to Cost Containment Advisors. In his work
at Hughes Hubbard & Reed, one of the largest law firms on Wall Street, he represented clients in
all these various commercial settings. He is an expert on resolving disputes with regulators, and
in dealing with compliance requirements. Additionally, Michael advises on litigation matters and
is experienced in appearing before state and federal courts and arbitral bodies.
Michael is adept in examining complicated, overlapping state and municipal tax systems and in
convincingly communicating with government officials.
Business Experience
- Hughes Hubbard & Reed LLP (1998 - 2002) Experience included regulatory compliance, mergers and acquisitions, debtor-in-possession financing, securities law, accounting liability, joint-ventures, and commercial litigation and arbitration. Clients included Viacom, Merck, Continental Airlines, PricewaterhouseCoopers, Christie's, Daewoo, and Honeywell.
- United States Department of Labor (1996) Assisted in investigations of fraudulent ERISA plans.
- United States Department of Commerce (1993) Helped American businesses find markets overseas, advised businesses with import and export laws.
Education
- University of Michigan Law School (1995 - 1998) J.D.; Associate and Contributing Editor, Michigan Journal of Law Reform
- University of Michigan Business School (1991 - 1995) B.B.A. With High Distinction; Class Honors all semesters
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Vergie Booty
Team Member,
Cost Containment Advisors
Vergie Booty joins Cost Containment Advisors with over 28 years of experience in the property tax arena.
Vergie worked for the Louisiana Tax Commission (LTC) as a utility appraiser, utility division director and retired as the Administrator of the LTC. As the Public Utility Director, she was responsible for the appraisal and assessment of over 650 electric, gas, water, pipeline, telephone, railroad, private car line, and barge companies annually. Vergie has been certified as an expert witness in the field of utility appraisals and has testified on numerous occasions.
LTC has oversight authority over the 70 local Parish assessors and as administrator she worked on the rules and regulations that are adopted annually by the Commission for use by the local assessors in their appraisals and assessments.
She has been involved with the Wichita State University conference, “Appraisal for Ad Valorem Taxation of Communications, Energy and Transportation Properties” for many years. She has also presented at this conference. Vergie has been a member of IAAO for many years, having served on the utility section committee; she has also served as its chair.
Vergie’s biggest attributes are her ability to negotiate and settle disputes. As Public Utility Director, and LTC Administrator, she has experience in successfully dealing with thousands of valuation issues.
Business Experience
- Louisiana Tax Commission Public Utility Appraiser
- Louisiana Tax Commission Public Utility Director
- Louisiana Tax Commission Administrator
Professional Designation
- Louisiana Assessors Association – CLAA
Education
- Over 400 Hours Continuing Education Property Appraisal Credits at University of Louisiana, Lafayette
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Gail Budzinski
Team Member,
Cost Containment Advisors
Gail Budzinski joins Cost Containment Advisors after having been a former Township Assessor with extensive knowledge of both real and personal property taxes in Indiana. She has over 18 years of experience in all aspects of property taxation in the state, having dealt with the wide-ranging assessment issues of 16,000 real and 27,000 personal property taxes.
Gail obtained her Level 2 Indiana Certified Assessor designation in 1995. She was Chief Deputy of German Township, the fastest growing township in the South Bend Metropolitan area. Subsequently she was elected Township Assessor in 2000 where her focus was on quality assessments, customer service and education.
Gail brings extensive appeal experience, both at the local and state level. She continues to participate in continuing education to stay current with the ever-changing Indiana property tax system. She has the ability to analyze hybrid assessments from the smallest business to the largest industrial facility.
Business Experience
- German Township Assessor (2000-2008)
- Chief Deputy Assessor (1990-2000)
Education
- International Association of Assessing Officials
- Indiana Assessor’s Association
- Indiana Chapter IAAO
- Indiana University
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Len Callahan
Team Member,
Cost Containment Advisors
Len Callahan brings exceptional unit valuation skills to Cost Containment Advisors, having been in the property tax arena for over 20 years, during which time he has been directly involved, or associated with, property tax administration at the state level in the State of South Carolina. During his tenure, Len was responsible for approximately $1.4 billion in utility assessments that generated over $400 million in revenues. He appraised and assessed approximately 130 companies.
Len is known as a professional who has demonstrated a never-ending desire to ensure that property taxes in South Carolina are equalized and fairly assessed as the law requires for all classes of property.
His knowledge, experience, understanding and ability to apply the unit valuation concept to utilities, railroads, pipelines and transportation companies have been recognized nationally. He also has extensive experience in unit assessments that pertain to airlines (20 of them) and railroad car companies (400 of them).
Business Experience
- Revenue Manager, South Carolina Department of Motor Vehicles (2004 to present), responsible for the annual balancing, reconciling and distribution of motor vehicle revenue.
- Property Tax Manager, South Carolina Department of Revenue (1988-2002), responsible for auditing, appraising, assessing, equalizing and certifying assessments of utilities, railroads, pipelines and transportation companies. During his tenure, Len was responsible for approximately $1.4 billion in utility assessments that generated over $400 million in revenues. He appraised and assessed approximately 130 companies.
- Field Services Division of the South Carolina Department of Revenue (1981-1988), auditor of individual income, corporate, partnership, business personal property and manufacturing properties.
- Fred V. Lester, PA (CPA), (1976-1981), preparation of balance sheets and income statements and well as federal and state individual, corporate and partnership income tax returns.
Professional Associations
- Appraisal of Utilities and Railroad Property, Fundamentals and Principles of Real Estate Appraisals, Real Estate Valuation, Law & Ethics-Standards and Practices Appraisal Reports, Basic Income Capitalization, Advanced Income Properties Practical Applications
- South Carolina Association of Assessing Officials, IAAO, IAAO Public Utility Counsel, Wichita University Public Utility Workshop Planning Committee Member 1994-2002, President, Southern Association of State Property Tax Administrators, 1992, Secretary/Treasurer of the Southern Association of State Property Tax Administrators 1993-2000, President, National Conference of Unit Valuation States 1994-2001.
- Served on the Planning Committee of the Wichita State University conference, “Appraisal for Ad Valorem Taxation of Communications, Energy and Transportation Properties” from 1994 to 2002, and moderated and presented at numerous workshops.
Education
- Newberry College (1977), B.S. Accounting
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John Coates
Team Member,
Cost Containment Advisors
John Coates joins Cost Containment Advisors with in excess of 26 years of experience in property taxation. He has had engagements in over 40 states.
John was employed as an industrial property appraiser by the Montana Department of Revenue. He was responsible for the valuation of coal mines, oil refineries, cement plants, flower mills, grain terminals, meat packing plants, lumber mills, aluminum reduction facilities, and other special purpose industrial properties statewide.
John spent a total of 17 years with Tenenbaum and Associates and with Ernst & Young LLP in Kansas City, Missouri. During his tenure here, John was busy in property tax appeals and fee appraisals in 40 states. His specialties included electric generating facilities, rural electric distribution cooperatives, CLEC&rsqup;s (competitive local exchange carriers), coal and metal mining operations, aluminum reduction facilities, flour and feed mills, food processing facilities, and paper mills.
John has also been active in the State of Ohio with state assessed properties.
John holds the Certified Assessment Evaluator (CAE) designation from the IAAO where he was also a Senior Instructor. He served as a demonstration appraisal report grader for 13 years and was grading chairman for the last nine years of his tenure.
Business Experience
- Independent Property Tax Consultant
- Property Tax Consultant – Ernst & Young LLP
- Senior Research Associate – Tenenbaum and Associates, Inc.
- Industrial Property Appraiser – Montana Department of Revenue
Education
- University of Hawaii, Honolulu, HI – Master of Business Administration
- California State University East Bay – Bachelor of Science in Business Administration
- University of California Berkeley – Certificate in Real Estate
- Over 1,000 continuing education hours
Professional Affiliations and Licenses
- IAAO – Certified Assessment Evaluator (CAE)
- IAAO – Demonstration report grader and grading chairman
- Certified General Appraiser – Colorado
- Arizona Registered Property Tax Agent
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Jack Connell
Team Member,
Cost Containment Advisors
Prior to joining Cost Containment Advisors, Jack was involved in the field of property taxes in Florida for over 22 years. He worked at Gulf Power Company, an electric utility for 12 years, 7 of which he spent as Coordinator of Regulatory Affairs before the Florida Public Service Commission. Thereafter, he was with the Florida Department of Revenue, Division of Property Tax Oversight for over 10 years where he valued the railroads for property tax purposes.
While performing this function on Class I as well as Shortline Railroads, Jack developed an extensive database on Shortlines. He shared the results of his research as a speaker at the annual Wichita State University conference, “Appraisal for Ad Valorem Taxation of Communications, Energy and Transportation Properties”, and at the Western Association of State Property Tax Administrators’ course at Utah State University.
Business Experience
- Florida Department of Revenue, Division of Property Tax Oversight, Railroad Valuations
- Gulf Power Company, Coordinator of Regulatory Affairs
Education
- Georgia Tech, BS in Industrial Management
- University of West Florida, BA in Accounting
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Kevin Gold
Team Member,
Cost Containment Advisors
Kevin worked at Cadence Network a utility cost containment service used by large corporations.
In this position, he led Cadence's team to assist the aggregation of utility expenses to enable
their better management and cost reduction.
Currently, Kevin is a partner with an online business advisory firm, Enhanced Concepts, Inc.
He works with large and small companies and successful entrepreneurs both nationally and internationally
to develop economically beneficial online business models and strategies.
Kevin's utility market awareness, strategic mindset and Internet expertise is, therefore,
a tremendous resource for effective analytical review of cost containment initiatives, client-focused
deliverables and the assessment of Internet-based cost control solutions.
Business Experience
- Improved Results, LLC. (2003 - Present), Partner, Online Business Advisory firm specializing in niche market development, online business strategy, profitability analysis and e-commerce consultation with large to small corporations internationally.
- Cadence Network, Inc., (2001 - 2003), Market Strategy and Business Development, a Utility Technology company focused on delivering cost containment services and products to Fortune 1000 companies.
- Fifth Third Bancorp (1995 - 2000), Officer; Systems Consultant and Global Client Manager
Education
- Xavier University Graduate School of Business, (2000 - 2001) M.B.A., Concentration in Marketing
- Thomas More College, (1991 - 1995) Summa Cum Laude, Honors Scholar, B.A., Major: Business Administration with focus in Marketing.
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Stan Graiewski, DSCE
Team Member,
Cost Containment Advisors
Stan Graiewski joins Cost Containment Advisors as a detailed property tax consultant with expertise in
Wisconsin’s general property tax system. With 40 years experience, concerns for customer satisfaction
and preventative problem solving, Stan will be a welcome addition to consulting services Cost Containment
Advisors offers their clients.
Stan is currently the personal property appraiser for the City of Sun Prairie, Wisconsin Assessor’s Office.
Stan assisted two newly appointed city assessors achieve professionalism and respect for the office.
Stan planned and coordinated a training course with the South East Wisconsin Assessors Association.
The Wisconsin Department of Revenue approved the course for three hours of appraisal recertification credits for Wisconsin assessment personnel.
Stan’s efforts establishing correct data for almost 1,200 accounts resulted in more accurate assessments and fewer returned mailings,
tax adjustments, tax rescinds, Open Book and Board of Review appearances. Stan also created and implemented a sign inventory program to
encourage proper reporting on annual Statements of Personal Property.
Stan was a residential appraiser (1979-1989) and personal property appraiser (1989-2003) for the City of Madison,
Wisconsin Assessor’s Office. He was directly responsible for 6,500 personal property and 700 mobile/manufactured home valuations.
He provided sworn oral testimony at quasi-judicial and judicial hearings. His research and recommendations formed a solid basis for casework.
He also served on the Board of Assessors.
Additional related appraisal and administrative experience (1968-1979) involved Equalization, Assessment Standards and
Manufacturing with the Wisconsin Department of Revenue, a municipal assessor position and three private firms specializing
in revaluations and reassessments.
Education
- Public Administration Master’s Degree coursework University of Wisconsin-Oshkosh
- Bachelor of Arts St. Mary’s College Winona, Minnesota
Professional Training
University of Wisconsin, Technical Colleges, Wisconsin Department of Revenue, Appraisal Education Academy, Assessment Technologies of Wisconsin, Toastmasters, appraiser and assessor organizations.
Professional Affiliations
- Digital Signage Certified Expert
- Certified Wisconsin Assessor II
- Wisconsin Association of Assessing Officers Personal Property Committee
- Distinguished Toastmaster
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Brian M. Hess
Team Member,
Cost Containment Advisors
Brian Hess has over 20 years experience as Certified Residential Real Estate Appraiser. He has
expertise in both commercial and residential property assessment for various financial institutions,
attorneys, corporations and individuals, specializing in several Midwestern and New England states.
While functioning as President for the Niagara County Assessors Association from 1991 to 1993 and President
of WNY Chapter of International Association of Assessing Officers from 1998 to 2000, Brian managed several
large-scale city reassessment projects.
Brian has worked with Fortune 500 firms and banking institutions, such as M&T Bank, GMAC Mortgage
Corporation, Countrywide Home Loans, HSBC, and Devere Capital Corporation, among others. After
receiving his degrees in Business Administration and Constructional Technology, Brian has continued
his education by attending numerous seminars sponsored by the International Association of Assessing
Officers (IAAO) and Appraisal Institute (AI) and academic courses at Cornell University, University of
Buffalo, and Erie County Community College. Brian possesses excellent communication and negotiation skills.
He consistently garners the respect of his clients by with his accurate market analysis, research, and documentation.
Brian augments Cost Containment Advisors’ skills in the Northeast with his extensive expertise in
residential and commercial property valuation and real property tax assessment litigation.
Business Experience
- Town of Cheektowaga Assessor (2005-Present)
- City of North Tonawanda Assessor (1985-2005)
- United States Marine Corps, E-4 Corporal (1969-1971)
Professional Associations:
- President of WNY Chapter of the International Assoc. of Assessing Officers (1998-2000)
- President of Niagara County Assessors Association (1991-1993)
- Greater Buffalo Board of Realtors
- International Association of Assessing Officers
- Institute of Assessing Officers
- New York State Society of Real Estate Appraisers
- New York State Assessors Association
Professional Affiliations
- New York State Certified R.E. Residential Appraiser #45 9677
- Board of U.S. Department of Housing and Urban Development (HUD)
- State Certified Assessor Professional (SCAP)
- Professional Assessor, Institute of Assessing Officers (IAO)
- State Certified Assessor, Advanced (SCAA)
- IAAO Accreditation: December 1999
Education
- Erie County Community College – AA Constructional Technology
- Niagara County Community College – Business Administration
- Cornell University – Certificate in Appraising and Training & Phase I and Phase II
- University of Buffalo – Various Appraisal Courses
- Over 1,000 continuing education hours
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Mark Kline
Team Member,
Cost Containment Advisors
Mark has over 20 years of property tax consulting and real estate appraisal experience.
He has superior management skills, is a good communicator and has sound real estate valuation skills.
Mark has extensive experience valuing and appealing property in numerous states.
He has assisted companies with a wide range of challenges from appealing single,
special use properties to outsourcing entire property tax functions with thousands of assets.
He is well versed in available property tax software applications as well as developing custom
technology to more efficiently manage a client's property tax liability.
Mark has worked on engagements with real estate including, but not limited to light industrial,
manufacturing, retail, office, corporate facilities, hospitality, and special use properties.
He has appeared at hearings before local tax assessors, appeal boards, and as an expert witness
in numerous state and federal courts in an effort to obtain fair and equitable property tax treatment
for client properties.
Business Experience
Prior to joining Cost Containment Advisors, Mark worked for Deloitte & Touche as a
Director and East Region Manager of Deloitte's Property Services Group.
Mark worked on engagements involving: personal property tax consulting, real property analysis
and appeal, obsolescence studies, fixed assets review, and multiple large outsourcing engagements.
Prior to that, Mark was a regional manager for a national property tax consulting firm, Real Estate
Tax Services, Inc. At Real Estate Tax Services, Mark served numerous regional and national property
tax clients. He also spent over 10 years employed by two national real estate appraisal and consulting
firms. He appraised real estate throughout the United States during this employment.
Professional Affiliations
- Member Appraisal Institute (MAI)
Education
- B.A. Finance University of Texas, Austin, Texas
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Steve Levick
Team Member,
Cost Containment Advisors
Steve Levick is a property tax professional since 1989. He is an expert in the field of personal property
taxation of machinery and equipment for industrial properties, specializing in several Midwestern states.
The clients that Steve has worked with include Fortune 500 firms, such as 3M, Pillsbury/General Mills,
Kawasaki Motors, DANA Corp., King Pharmaceuticals, among others. Steve has succeeded in producing substantial
personal property tax reductions for manufacturing clients whose assets range from low-tech facilities that bend
and fabricate metal to extremely high-tech, clean room locations that produce pharmaceuticals and electronic printed circuit boards.
Steve possesses superior analytical skills, and excellent communication and negotiation skills. He consistently
garners the respect of tax officials with his thorough research and documentation. As a result of his appearance
at numerous hearings with local property tax appeal boards, he has an outstanding track record of ensuring that
clients’ assessments and resulting property taxes are in line with proper assessment procedures.
Steve augments Cost Containment Advisors’ skills in the Midwestern states with his extensive
expertise in industrial property machinery and equipment taxation.
Business Experience
- Property Tax Analysts, Inc., Co-founder and President, (1989 – Present)
- Shearson Lehman American Express, (1984 – 1989) Wealth Advisor
- Merrill Lynch, (1975 – 1984) Senior Financial Consultant
Professional Affiliations
- Holds CMI designation (Certified Member of the Institute for Professionals in Taxation)
- Regular speaker at annual Missouri Tax Conference
Education
- University of Missouri BS – Finance and Banking (1975)
- Advanced Personal Property Tax School, (2001), through IPT
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William F. Mack
Team Member,
Cost Containment Advisors
Prior to joining Cost Containment Advisors, William Mack retired from the State of Oklahoma after
more than 28 years of service. As Administrator of Public Service Valuation, he was responsible
for the annual valuation of more than 200 centrally assessed railroads, airlines, electric companies,
telephone companies, water companies as well as oil and gas pipelines. These companies produced
approximately 17% of the ad valorem revenue within the State.
William was also highly instrumental in the computerization of the Ad Valorem Division of the
Oklahoma Tax Commission. Beginning with an old Commodore computer in the early 80’s and
transitioning to Windows and Microsoft Office today, William’s secondary role was as the Network
Administrator for the Ad Valorem Division.
Since retiring from the State, William has worked on the valuation of the Alaskan Pipeline,
the discovery and valuation of oil and gas properties in Oklahoma and Colorado, the Basic
Equipment Lists (BELS) for the State of Colorado and has done visual inspection and agricultural
study work for various counties in Oklahoma.
Business Experience
- Administrator of Public Service Valuations for the State of Oklahoma
- Network Administrator for the Ad Valorem Division of the Oklahoma Tax Commission
- Consultant for Visual Lease Services (Oil and Gas Discovery, Mapping and Valuation)
Professional Associations
- Chairman of the Public Utility Section of the International Association of Assessing Officers
- Chairman of the Research and Education Committee of the National Conference of Unit Valuation States and one of the founding members
- Presenter and Planning Committee Member for the Wichita State University Conference, “Appraisal for Ad Valorem Taxation of communications, Energy and Transportation Properties.”
- Advanced Accredited with the County Assessor Accreditation Program in Oklahoma
Education
- Northeastern State University – BS in Business Administration and Marketing
- Oklahoma School of Banking and Business – Certificate of Accounting
- University of Central Oklahoma – Various Auditing Courses
- International Association of Assessing Officers – Various Appraisal Courses
- Center for Local Government Technology – Advanced Accreditation
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John P. Nola
Team Member,
Cost Containment Advisors
John is an seasoned property tax professional with over 20 years’ experience with IBM where
he has managed personal property tax compliance and related valuation issues.
John is an expert in establishing and negotiating the fair market value of information
technology assets for purposes of personal property tax compliance and assessments. He
has been recognized nationwide for his successes in reaching settlements with taxing
jurisdictions on various tax issues including assessments, audit findings, valuations.
John is also responsible for having initiated a dialogue with several significant jurisdictions for the adoption of market-derived IT depreciation schedules.
Business Experience
- Advisory Tax Analyst, (1996-Feb 2009) IBM Corporation, Southbury, CT
- Personal Property Tax Program Administrator, (1993-1995) IBM Corporation, Southbury, CT
- IBM Credit Personal Property Tax Compliance Manager, (1993-1995) IBM Corporation, Southbury CT
- IBM Financial Systems Development Project Leader, (1988-1990) IBM Corporation, Danbury CT
- Various Management Positions, (1981 -1987) IBM Corporation – New York, New Jersey, Connecticut Tri-State area
Professional Affiliations
- Associate Member – Institute for Professional in Taxation (IPT)
- Former Member – International Association of Assessing Officials (IAAO)
Education
- Mercy College, Dobbs Ferry, NY., B.S Business Administration Cum Laude – Finance. Department Honors – Business Administration
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James Nelson
Team Member,
Cost Containment Advisors
Jim is a seasoned facilities manager with over twenty-five years' experience.
He has managed facilities and provided outsourced facilities management solutions
nationally for premier organizations in the public, private, and governmental sectors.
His hallmark has been the delivery of increasing value with decreasing expense, while
maintaining a tight focus on the higher goals of the organizations served.
His continuous improvement mentality and process orientation help ensure that successes
are both measurable and repeatable. Jim has managed facilities that support many industries,
including pharmaceutical research, government, heavy industrial, educational, financial, corporate,
warehouse and distribution, as well as multi-tenant office buildings and retail in both branch and
campus settings.
Jim knows how diverse facilities management tools augment the vitality of clients.
Business Experience
Prior to joining Cost Containment Advisors, Jim worked at United Rentals, Johnson Controls,
GE, and the US Coast Guard in a variety of facilities-related positions, providing services
to their clients. These clients have included Pfizer, IBM, Becton Dickinson, Hartford Public
Schools, Hoffman LaRoche, the National Security Agency, the Social Security Administration,
and Westinghouse, among others. Key results have included improvement of service level and
reduction in cost of all facilities related systems and services, including:
- Energy management, purchasing
- Outsourcing maintenance, operations, landscaping, cleaning, many other related services.
- Employee environment-air quality, lighting quality, remediation of mold, asbestos, etc.
- Organizational management to achieve optimum service levels to achieve business goals
Education
- U.S. Coast Guard Academy, B.S. in Civil Engineering
- The Johns Hopkins University, Graduate Studies in Environmental Engineering
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John Ragan
Managing Director,
Cost Containment Advisors
John Ragan has over twenty years experience in the assessment field.
Most recently he was Assessor for the City and County of Denver, managing
a staff of 85, with responsibility for assessing 120,000 real property
and 30,000 personal property accounts, with a total assessed value of $9 billion.
John began his career with the City and County of Denver as Manager of Personal
Property Assessments, and remained directly involved with personal property
assessment procedures and practices during his entire tenure with Denver.
During this time he developed innovative methods for personal property filings and appeals.
John was a registered appraiser in Colorado until recently. He has been invited to
speak at various professional conferences on tax policy, assessments and government
procedures. In addition, John has authored several published articles on
property tax, including an article entitled “Tax Increment Financing, and Tax
Limitations.” In 2006 John was a finalist for IAAO’s Donehoo Essay Award.
Business Experience
- City and County of Denver (1986-2006), Deputy Assessor and Assessor
- Federal Reserve Bank, Denver, CO (1982-86), Assistant Manager
- University of Denver (1977-82), Assistant Dean of Admissions
Education
- University of Denver, (Present) Further graduate work in history
- Southern Illinois University, (1976) M.S.
- State University of New York at Brockport, (1974) B.S. Graduated Cum Laude
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Stephen Schaeffner, AAS
Team Member,
Cost Containment Advisors
Stephen has been involved in the property tax profession for 27 years at both the local and state levels, as well as operating in the consulting and independent fee appraisal fields. The experience gained in working in four states over the years has given him a wide ranging perspective on property tax issues.
Stephen is the former Chief Appraiser of Glynn County, Georgia, where he implemented a modern assessment system in accordance with Georgia law and oversaw the migration to state-of-the-art CAMA software. Prior to that, Stephen was the Director of Valuation for Sarasota County, Florida, was a Senior Appraiser for the Florida Department of Revenue, Property Tax Division and was a Reappraisal Project Manager in both Kansas and Missouri.
Stephen is well versed in Georgia and Florida ad valorem tax laws, valuation requirements and appeal processes and has also served as an expert witness in property tax cases in local, state and federal courts.
Business Experience
- Senior Consultant in property taxation and local government software implementation, (2007 – present).
- Chief Appraiser, Glynn County, GA, (2001 – 2007)
- Director of Valuation Services, Sarasota, FL, (2000 – 2001)
- Senior Appraiser, Florida Department of Revenue, (1991 – 2000)
- Director of Reappraisal, Lyon County, KS, (1986 – 1989)
- Director of Reappraisal, Lincoln County, Missouri, (1984 – 1985)
- Director of Reappraisal, Polk County, Missouri, (1982 – 1984)
Professional Affiliations
- Assessment Administration Specialist (AAS) with the International Association of Assessing Officers (IAAO).
- Member of IAAO since 1992
- Member of the Florida Chapter of IAAO (FCIAAO)
- Member of the Georgia Association of Assessing Officials (GAAO)
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Thomas Schulz
Team Member,
Cost Containment Advisors
Tom is an experienced facilities management advisor with over twenty years' experience.
He has developed facility management solutions nationally and internationally for the Fortune
1000, delivering the two primary goals of such initiatives: cost containment and enhanced services.
In addition, Tom has been responsible for the development and installation of large-scale energy
retrofit programs for commercial and governmental institutions.
Tom is known for his exceptional people skills, and has a record of good communication and successful
negotiations. He readily wins clients' confidence with his ability to analyze and assist clients to make
sound decisions. Tom is a personable self-confident advisor with an upbeat positive attitude.
Tom has worked on engagements in most industries including manufacturing, banking and insurance,
data processing, retail and automotive.
Business Experience
Prior to joining Cost Containment Advisors, Tom worked for Johnson Controls as a lead executive
assisting both potential and existing clients in facilities management outsourcing solutions.
Tom has worked with regional, national and global clients in delivering:
- Guaranteed results in cost, savings and service levels
- Technology-driven solutions
- Business-to-business opportunities
- Strategic alliances for single-source delivery
Professional Affiliations
Education
- B.S. in Mechanical Engineering, University of Wisconsin - Madison
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Louis Spisak
Team Member,
Cost Containment Advisors
Louis Spisak is a tax professional with over thirty years of administrative, managerial and technical experience in Ohio Taxation. Louis retired from the Ohio Department of Taxation in December of 2002. He was responsible for the annual valuation and assessment of personal property of public utilities and interexchange telecommunications companies and the administration of a gross receipts tax on utilities. He testified before the Ohio Board of Tax Appeals on numerous occasions.
In addition to being a member of the Cost Containment Advisory team, Louis is also the president of Louis J. Spisak & Associates, Inc., a firm that specializes in Ohio public utility personal property tax. Louis’s clients include Ohio public utilities, interexchange telecommunications companies, school districts, county auditors and attorneys who specialize in utility taxation. During the last six years Louis was directly responsible for tax savings in excess of $10 million.
Business Experience
- President and owner Louis J. Spisak & Associates, Inc. (2002 to Present)
- Assistant Administrator Public Utility Tax Division (1998-2002)
- Assistant Administrator Personal Property Tax Division (1989–1998)
- Assistant Administrator Public Utility Tax Division (1984-1989)
- Audit Supervisor Public Utility Tax Division (1980-1984)
- Tax Agent – Highway Use Tax & Public Utility Tax (1971-1980)
Education
- Franklin University (1971), B.S. Business Administration, Minor in Accounting
- International Association of Assessing Officers (IAAO) – Appraisal Courses and Property Workshops
- Member, Planning Committee, Wichita State University Utility Appraisal Workshop, (2000-2002)
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Matthew Stellato
Team Member,
Cost Containment Advisors
Matthew provides Cost Containment Advisors detailed research and analysis pertaining to personal property taxes that apply to current and potential CCA clients. His analyses provide a concise overview of a company's existing tax practices, and provide areas of savings that can be garnered efficiently. In addition, Matthew provides creative insight regarding official CCA documentation and publications.
Business Experience
- Cost Containment Advisors, Greenwich, CT (May 2005 - Present)
Personal Property Tax Research Analyst and Official Layout Design and Publications
- Social Media Group, LLC. Superior CO, (January 2007 - April 2007)
Website Designer and Developer.
- RIT, Information Technology Services, Rochester, NY, (June 2006 - November 2006)
Cooperative Education Web Designer
Education
- Rochester Institute of Technology (2002-2006) BS, New Media Publishing.
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Steven C. Tatro, ASA
Accredited Senior Appraiser (ASA),
Cost Containment Advisors
Steve has provided services in the areas of eminent domain, Ad Valorem taxation, allocation of sale or purchase, bankruptcy, lease and finance, estate planning, insurance loss and liquidation. Steve has directly prepared and/or supervised these services relating to the analysis of plant machinery and equipment, construction, agriculture, printing, woodworking, material handling, textile, medical, furniture and fixtures, heavy equipment, rolling stock, inventory and technologies including computers, telecommunications and medical equipment.
During his appraisal career, Steve has been employed as an appraiser by Fleet National Bank and as Appraisal Manager of a Fortune 100 company. He is well versed in the appraisal disciplines of accounting, appraising, finance and leasing including residual calculations and consulting.
Professional Affiliations
- Accredited Senior Appraiser (ASA), American Society of Appraisers, Machinery/Technical Specialties, Initial Certification (1997), Re-Certification (2007)
- Special Magistrate, Value Adjustment Board, several Florida counties, (2001-2007)
- District Director, Region 2, American Society of Appraisers
- Immediate Past Governor, Region 5, American Society of Appraisers
- Past President, Central Florida Chapter, American Society of Appraisers
- International Association of Assessing Officers
- Association of Eminent Domain Professionals
Education
- BA, Business - Lyndon State College (1972)
- Principles of Valuation 201, 202, 203, 204 - American Society of Appraisers
- Uniform Standards of Professional Appraisal Practice - American Society of Appraisers
- Various Appraisal Theory Courses & Seminars - American Society of Appraisers
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Susan Tallchief
Team Member,
Cost Containment Advisors
Susan Tallchief joins Cost Containment Advisors as a retired County Assessor with extensive knowledge of personal property tax law as it pertains to Oklahoma. With over 40 years experience and an excellent background in management, scheduling, and budgeting, Susan is a welcome addition to Cost Containment Advisors offers their clients.
As a Licensed Property Title Abstractor for the State of Oklahoma, Susan organized individual abstract account assignments, as well as compiled and interpreted all federal, state, and local recorded documents relevant to compilation of abstracts of title. She advised the initial planning of company automation of property and land records, including digitizing and indexing.
As President of the County Assessors and Deputies Association of Oklahoma, Susan served on the Oklahoma Ad Valorem Task Force, an ad hoc committee created by action of the Oklahoma Legislature.
Working in conjunction with the State Auditor and Inspector, the Ad Valorem Division of the Oklahoma Tax Commission and members of the Oklahoma legislature, the charge of the task force was to implement reform in the manner and method of conducting appraisals and establishing values on properties subject to personal property taxation.
During her tenure, Susan worked closely with the Center for Local Government Technology at Oklahoma State University and the Ad Valorem Division of the Oklahoma Tax Commission as well as the State Auditor and Inspector’s Office in the pilot stages of the course work in place today.
Business Experience
- Oklahoma Licensed Property Title Abstractor (2000-2007) Creek County Abstract
- County Assessor (1975-1998) Creek County Oklahoma
- County Treasurer Clerk/Collector (1965-1975) Creek County Oklahoma
Education
- Tulsa Junior College, Tulsa, OK
- International Association of Assessing Officers
- State of Oklahoma
- Oklahoma State University, Center for Local Government Technology
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State and Local Experts
Team Members,
Cost Containment Advisors
The laws and regulations of the multitude of jurisdictions that levy property taxes are complex and in flux constantly. Cost Containment Advisors has established relationships with preeminent local experts in virtually all significant tax districts, and accesses these resources rigorously.
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Analytical and Market Data Resources
Team Members,
Cost Containment Advisors
Cost Containment Advisors conducts extensive market data mining to discern the accurate value of clients' assessed property. In order to analyze such market data it accesses extensive high-level analytical resources that undertake wide-ranging iterations in order to support valuations.
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