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Workshop:
The Three Approaches to Value in Tax Appeals
The Assessor's Way,
The Appraiser's Way and
the Lawyer's Way
Co-sponsored by: Connecticut Association of Assessing Officers (CAAO)
December 9, 2009
Berlin, CT
Lunch: Noon 1:00 pm, Seminar:1:00 pm 4:30 pm
PROGRAM OVERVIEW
Attorney Morris Borea will discuss:
- Trial of a Tax Appeal Case
- Expert disclosures and discovery
- Cross examination of the appraiser
- Negotiation: informal discussions through pretrial
and trial
Appraiser John Leary will discuss:
- Mass Appraisal vs. SingleProperty
Appraisal
- Engaging a Valuation Expert
- Understanding cap rates and the income, sales comparison
& cost approaches to value
- Valuation Issues
- Litigation Support Issues
- Appraisal Review and Rebuttal
William Gaffney will discuss:
- Overview of assessors appraisal duties
- How the three approaches to value pertain to the
assessor
- Revaluation: How values are determined Mass
appraisal vs. Fee appraisal
- Board of Assessment Appeals How to appeal, when
to appeal, what to appeal
- I&Es, penalties and personal property declarations
WHO SHOULD ATTEND
- CAMA Members
- Municipal Attorneys
- Assessors
- Appraisers
PRESENTERS
John W. Bradley, Jr. (moderator) is a partner in the Hartford
law firm of Rome McGuigan, P.C. where he practices litigation
and municipal law. He is a graduate of Holy Cross College and
received his J.D. from UPSSeattle
University. He serves as Town
Attorney for the towns of Cromwell, Farmington, Marlborough,
Rocky Hill, and Wethersfield. He is the President of the Connecticut
Association of Municipal Attorneys.
Morris R. Borea is also a partner in the firm of Rome McGuigan,
P.C. where he is Cochair
of the Municipal Law Department and
has a broad based civil litigation practice representing government,
corporate and individual clients in State and Federal
Court. He is a graduate of Trinity College and received his J.D.
from the University of Connecticut School of Law. He represents
the town of Rocky Hill. He has extensive experience in the trial
of municipal and corporate tax appeals.
John J. Leary is President of Leary Counseling and Valuation,
Inc., based in New Haven, CT. Mr. Leary is a graduate of Boston
College and is trained in appraisal, arbitration, and mediation.
He is coauthor
of the USPAP in plain english
A guidebook to
the 2006 Uniform Standards of Professional Appraisal Practice
for real estate appraisers and clients and USPAP in plain english
20082009.
Leary is the 2010 First Vice Chair of the Counselors
of Real Estate.
William H. Gaffney is the President of Municipal Valuation
Services. He served as the Assessor for the Town of Westport
form 2004 2007, and for the City of Milford from 19922004.
Prior to that he was the Assistant Assessor for the Town of Fairfield
from 1979 1992. Mr. Gaffney is a certified instructor at
the University of CT Assessor School. He is CoChair
of the Assessors
Education Committee.
WHERE
Hawthorne Inn
2421 Berlin Turnpike
Berlin, CT 06037
(860) 8283571)
COST per attendee
Lunch and Seminar $45, Seminar Only $25
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For more information, or to register, call the CCM Training hotlines at (203) 498-3018 at any time or call (203) 498-3000 during business hours.
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DIRECTIONS
From Hartford:
Follow 91 South to Exit 22 North toward New Britain. Then take
another Exit 22 (Rt. 15 South). Take a right at the end of the ramp,
and at the next light, take another right. At the next light, take a
left and bear right onto the Berlin Turnpike (Rt. 15 South). The
Hawthorne will be about 2 miles on the left hand side.
From New Haven:
Follow 91 North to Exit 17. Stay in the left lane and follow signs
for the Berlin Turnpike (Rt. 15). The Hawthorne will be about 5
miles on the right hand side.
Or:
Take the Wilbur Cross Parkway (Rt. 15) all the way, and once you
reach Meriden, the Hawthorne will be about 4 miles on the right
hand side.
From Waterbury:
Take 84 East to 691 East. Take Exit 8 off 691, take a right off the
ramp and the Hawthorne will be about 4 miles on the right hand
side.
From Old Saybrook and Middletown:
Take Rt. 9 North toward New Britain to Exit 22. At the end of the
ramp take a right. Then at the next light take another right. At the
next light take a left and bear right onto the Berlin Turnpike (Rt.
15 South). The Hawthorne will be 2 miles on the left hand side
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