Property Tax Management

CPE: 1 Credit Hour
Intended Audience: Geared towards Electric and Utility Cooperatives.

Cooperatives often lack the necessary internal resources to properly manage property tax assessments—exposing the entity to inaccurate assessments, inflated tax liabilities, and possible penalties and interest. By proactively reviewing your real and personal property tax assessments, you can position your organization to potentially reduce property taxes to the lowest legal amount.  This session will provide tips for reducing the risks and costs associated with incomplete, incorrect, or late property tax filings and pursuing exemptions, abatements, and other tax mitigation opportunities.

Presenter and Moderator Bios

Presenter: Marty Tschida, CMI, Principal, Moss Adams LLP |

Marty Tschida is a Principal with Moss Adams and has practiced public accounting since 2007. He specializes in state and local tax consulting and compliance services, including severance tax, property tax, sales and use tax, and income and franchise tax. Marty assists clients with state audit controversy, refund studies, process implementation, and state tax planning. While he has addressed state tax issues in a variety of industries, Marty primarily focuses on the energy, technology, and retail industries.

Marty currently manages over $15B in his role of property tax leader at Moss Adams. Further, Marty leads the consulting group within Moss Adam’s Energy practice. His previous experience includes four years working in state and local tax at a national firm.

Presenter: Michael Clayton, Managing Director, Moss Adams LLP

Michael Clayton is a Managing Director at Moss Adams and has practiced property tax since 1986. Throughout his career, Michael’s expertise includes representing owners in the real estate, hospitality, golf, ski, manufacturing, hi-tech, electric, pipeline, oil and gas, telecommunications, cable, and airline industries.

Michael’s experience includes advising hundreds of companies throughout the country regarding their ad valorem taxes. He has served many Fortune 500 companies as well as clients with large, national property portfolios.

Michael has served in a national capacity, primarily responsible for client development, management, and relations. His responsibilities include an emphasis on complex properties with focus on utility, manufacturing, industrial, and resort property.

Prior to running his own consulting firm, Michael worked at a Big Four firm.

Moderator: Wayne Sine, Education Director, National Society of Accountants for Cooperatives

After retiring as Tax Director for Southern States Cooperative, Wayne Sine was asked to serve as Education Director for NSAC. He has been a long-time and active member of NSAC, having served as past President of the Atlantic Chapter and past Chair of the Tax Committee. In addition to his work with NSAC, Wayne has served on the Legal, Tax, and Accounting (LTA) Committee of the National Council of Farmer Cooperatives, Chaired the Tax Committees for both the Virginia Chamber of Commerce and the Virginia Manufacturers Association, served on the Tax Policy Committee of the Virginia Society of CPAs, and served as past Region Vice President for the Tax Executives Institute.