PRACTICE AREAS

Tax and Business Planning

Brian T. Howes has represented property tax clients in more than 35 states and has over 25 years of experience in real and personal property tax assessment appeals. His principal focus is property tax consulting and litigation to minimize property tax liabilities for commercial and industrial properties taxpayers.

DISTINCTIONS

AV Rated, Martindale Hubbell

COMMUNITY AND BAR INVOLVEMENT

The Missouri Bar

American Bar Association

Taxation Section

Real Property, Probate and Trust Law Section

Corporation, Banking and Business Law Section

Institute for Professionals in Taxation

Certified Member of the Institute (CMI) - Property Tax

International Association of Assessing Officers

Subscribing member

National Association of Property Tax Attorneys

Executive Committee

National Council of Property Taxation

President (1999-00)

Kansas City Metropolitan Bar Association

Lawyers Association of Kansas City

NOTABLE EXPERIENCE

Review of property tax assessments and appeal determinations based on significant property valuation experience.

Preparation, negotiation and trial of property tax assessments at all levels of apeal, including informal appeals with assessors; appeals to local and state administrative agencies; judicical appeals; and appellate review.

Planning advisory and compliance services, including personal property tax return preparation.

National partner-in-charge of property tax services in Ernst & Young's Kansas City office (1995-1999).

Chief Operating Officer and General Counsel for Tenenbaum & Associates, Inc., a national property tax consulting firm (1985-1995).

Membership and active participation in many professional tax organizations.

Numerous articles on ad valorem tax issues in legal and tax publications. See the partial listing of representative publications in Publications and Presentations in this biography section.

Frequent speaker for many professional associations including the American Bar Association, the Institute for Professionals in Taxation, and the International Association of Assessing Officers. See the recent speaking engagements in Publications and Presentations in this biography section.

PUBLICATIONS AND PRESENTATIONS

2009

Property Taxation

Missouri Taxation Law and Practice, 4th ed, The Missouri Bar

Also authored the 2nd edition (1986) and 3rd edition (1996) with supplements for this publication.

2008

Recent Judicial Developments in Kansas

Speaker, ABA-IPT Advanced Property Tax Seminar

2008

Negotiation Strategies in Property Tax Appeals

Speaker, IAAO 29th Annual Legal Seminar

2008

Missouri Property Tax

Property Tax Deskbook, 13th ed., American Bar Association

Also authored editions 1-12, beginnning in 1995.

March 1988

Kansas Property Tax, Surviving Reappraisal and Reassessment

Journal of the Kansas Bar

EDUCATION

J.D., University of Kansas School of Law, 1982, Moot Court Council

B.S., Accounting, Kansas State University and

B.A., Political Science, Kansas State University, 1979

Phi Kappi Phi

BAR ADMISSIONS

Missouri, 1982