Speakers

Director of Valuation Digital Solutions, Kroll LLC
Dr. Anas Aboulamer is a Director of research within the Cost of Capital group at Kroll. He is based in the Toronto office. Anas has more than 15 years of experience in economic and financial research, specializing in risk and return, asset pricing and cost of capital, authoring multiple peer reviewed journal articles on financial markets. Previously, Anas worked as a senior research consultant for the Marco Research Group at Brandywine Global Assets Management. Prior to that, he served as a currency analyst for BCA research. Anas holds a Ph.D. in finance from the joint program at Concordia-McGill- HEC in Montreal, Canada. He was a visiting assistant professor of Finance at Smeal College of Business at Pennsylvania State University. Anas taught finance for executive programs in North America, Europe and the Middle East.

Asst. Vice President, Valuation Systems, CostQuest Associates, Inc.
Mr. Coffey is a senior financial professional who has valued and appraised assets for over 15 years, in addition to other financial roles. He has partnered with CostQuest since 2014 to appraise and perform financial analysis in the telecommunications industry, before joining the CostQuest team in 2023. His focus is on developing systematic valuation approaches by incorporating CostQuest’s telecommunication data sets with company, industry, and macroeconomic data. He started his career in the Ernst & Young Transaction Advisory Valuation and Business Modeling group. He worked for 7 years performing asset and business valuations and established best practices for Midwest Audit reviews.

Valuation Consultant, KE Andrews
Bryan Cane is a valuation consultant with KE Andrews.  He is an accomplished valuation professional with over a decade of experience in business valuation and ad valorem tax.  He holds an MBA, ASA, and has personally performed fair market value appraisals, asset allocations, goodwill impairment studies, depreciation studies, and capitalization rate studies specifically for pipelines.  He compiles KE Andrews’ FERC studies (complete database of FERC Form 2 & Form 6 pipeline’s financial and operational statistics) and has served as an expert witness in multiple states.  Bryan’s professional interests include cost of capital, risk assessment, and FERC data.

Partner, Crapo | Firouzi PLLC
David has extensive litigation experience and has tried hundreds of state and local tax matters before administrative tribunals and state and federal courts in Utah and numerous other states. David is a frequent speaker on state and local tax issues and has presented at the Wichita Annual Public Utilities workshop on Ad Valorem Taxation; the National Association of Property Tax Representatives, Transportation, Energy and Communications (NAPTR-TEC) Seminar; the American property Tax Counsel Seminar; and the Lincoln Institute of Land Policy; among others.

Partner, Elias, Books, Brown & Nelson, P.C.
Jay Dobson is a Partner at Elias Books and practices in the firm's litigation group. His practice includes matters involving state and local ad valorem tax, oil and gas, eminent domain, real property, and probate. Jay has effectively represented clients at all stages of litigation beginning with administrative proceedings, continuing through the trial stage, and concluding with appeals to Oklahoma's highest appellate courts. Jay graduated from the Oklahoma City University School of Law in 2014. While attending law school, he made the Dean's List and received multiple CALI Awards. He was also a Merit Scholar and received the WB Clark Oklahoma Bar Foundation Scholarship. Prior to law school, Jay received his Bachelor of Science in Business Administration from Oklahoma State University in 2004. After earning his undergraduate degree, Jay moved to Calgary, Alberta, Canada, where he worked in the industrial mechanical industry before returning to Oklahoma in 2009. Upon his return, he earned a Master of Business Administration degree from the Spears School of Business at Oklahoma State University in 2011. Jay was raised in rural north central Oklahoma where his family still owns a cattle ranch near Kaw City.

Retired Professor of Finance, Marriot School of Management, BYU
Dr. Hal B. Heaton is a retired professor of finance at Brigham Young University where he taught advanced corporate finance and capital markets.  He has also served on the finance faculty at the Harvard Business School and the University of Santa Clara.  Dr. Heaton holds a Ph.D. in finance from Stanford University, a Masters degree in economics from Stanford University, an MBA from Brigham Young University, and a bachelors degree in mathematics/computer science also from BYU. Following the completion of his MBA, Dr. Heaton was a consultant with the Boston Consulting Group where he dealt with strategic planning issues for major firms in the paper, farm equipment, lumber, oil, banking, and electronics industries.  He has served as a consultant to a number of multinational organizations on issues in corporate finance, valuation, exposure management, capital markets and as an expert witness in hearings and court proceedings for cases involving business valuation. An author of several articles, Dr. Heaton has research interest in valuation and related topics including optimal capital structure, cost of capital, mergers/acquisitions, and capital markets.  He has authored articles dealing with business appraisal techniques, the impact of taxation on valuation and firm behavior, and capital market efficiency.

GM, Property Tax, Avalara
Carl Hoemke is a VP and General Manager of Property Tax for Avalara. He is a finance and tax industry entrepreneur with over 30 years of developing tools to help ease property tax compliance burdens and developing expertise to ensure fair tax assessments. His mission is to positively impact organizational efficiencies and help elevate the role of their property tax teams with high-quality products and services. Mr. Hoemke is the founder of CrowdReason and CorrelationAdvisors. CrowdReason is a technology services company focusing on building and supporting our property tax software applications. CorrelationAdvisors is a management consulting firm specializing in fixed and other business assets valuations and expert witness testimony. Mr. Hoemke has extensive experience in the automation of property tax compliance and leading professional services in valuation and compliance. Mr. Hoemke also is a founder of a data labeling team in West Africa, a Managing Director at Standard & Poor's, and a Partner at Ernst & Young. 

Partner – Property Tax, PwC
Jason Hoot leads PwC’s national Property Tax Practice, overseeing a team of specialists who deliver comprehensive compliance and consulting solutions to clients across the country. With more than 20 years of experience in state and local taxation, Jason brings deep expertise in property tax strategy, compliance management, and the automation of tax processes. He has a strong track record of managing valuation, audit, and appeal matters related to real estate and personal property. His industry experience spans a broad range of sectors, including retail, healthcare, energy, manufacturing, oil & gas, transportation, and utilities. Jason is an active member of the Georgia Bar and a frequent speaker at leading industry forums, including the Institute for Professionals in Taxation (IPT) and the Council On State Taxation (COST).

Managing Director, Kroll
Shaun Kalscheur serves as a Director in the Chicago office and is part of the Specialty Tax service line. He has more than 19 years of experience in valuation services directly related to property tax and financial reporting. Shaun’s primary responsibilities include the valuing of complex properties and managing of engagements; spanning numerous industries and for many different purposes. Shaun’s power industry experience includes appraisals of merchant & utility natural gas, coal, wind, hydro, diesel/oil, waste-to-energy, and nuclear generation facilities. His midstream and downstream experience include appraisals of oil refineries, petrochemical plants, pipelines, refined product terminals, and gas processing plants. Other complex property appraisal experience includes water treatment and source of supply system assets, telecommunication infrastructure, transmission and distribution assets, steel mills, paper mills, and general manufacturing and support facilities. Shaun has presented at the Western States Petroleum Association and Institute for Professionals in Taxation. Additionally, Shaun has testified as an expert witness in litigation in the states of Montana, New York, and Vermont. Shaun received his B.B.A. in finance from the University of Wisconsin-Whitewater. He also received a Masters in Business Administration from the University of Wisconsin-Whitewater. Shaun is an Accredited Senior Appraiser (ASA) with the American Society of Appraisers. He is also a member of the American Society of Appraisers. For over 21 years, Shaun continues to serve in the United States Army. He is a Construction Engineer Technician, with the rank of Chief Warrant Officer 4, in the Wisconsin Army National Guard. Shaun resides in Hartland, WI, with his beautiful wife, two boys, and dog. When he isn’t coaching and taxiing his boys in sports, he enjoys watching Wisconsin sports.

Shareholder, Baker, Donelson, Bearman, Caldwell & Berkowitz, PC
Ms. Kelley has represented telecommunications companies, gas, water and electric utilities, and railroads in litigation, tax, regulatory, antitrust, eminent domain and government relations matters. Ms. Kelley's practice is national in scope, and she has represented companies before courts and regulatory bodies in several states. Although most of her practice involves litigation before courts and state commissions, her representation of utilities has included working on state legislative and public policy matters as well.

CEO, AVITAS
Mr. Kelly joined AVITAS in 1997. Prior to his appointment as Chief Executive Officer in April 2025, he served as Senior Vice President – Asset Valuation and Chief Appraiser. He was responsible for preparing appraisals, online value services, market analysis, developing new products, and publishing the AVITAS Bluebook of Jet Aircraft Values, the Bluebook of Turboprop Values, and the Bluebook of Jet Engine Values. Mr. Kelly was also responsible for all aircraft and airline studies, including value modeling, strategic planning, fleet planning, and financial analysis. Mr. Kelly has 40 years of experience in the aviation industry. His background includes four years at Federal Express as the company’s Fleet Planning Advisor, where he was responsible for fleet plan development, aircraft technical and value expertise, analytical and modeling support for fleet plans, and the evaluation of aircraft acquisitions and proposals. Prior experience includes ten years at McDonnell Douglas, where he served as an Airline Planning Specialist responsible for financial and market analysis to support international aircraft sales, developing sales strategies and tactics for customer accounts, evaluating customer loan applications, and developing and presenting marketing plans to senior airline management. 
Mr. Kelly graduated from the University of California, Santa Barbara, with a BA in Business Economics and earned an MBA in Finance from the Peter F. Drucker Graduate School of Management at Claremont College. Mr. Kelly is an ISTAT Certified Senior Appraiser and has served on the ISTAT Appraisers’ Board of Governors (IBG). He currently serves as a board member emeritus on the Embry-Riddle Aeronautical University, College of Business, Business Leadership Board (BLB).

Partner, Deals and Impact Modeling, PwC
Yoon is a Principal in PwC’s Sustainability Practice, as a leader of the US Deals and Impact Modelling team. She has 18 years' experience supporting public and private organizations in assessing and managing extreme weather risks and opportunities. Her team is comprised of financial analysts, climate scientists, data scientists, geospatial engineers, and other specialists who translate extreme weather and nature risks into business-relevant insights and metrics. Yoon has an M.Phil. and D.Phil. / Ph.D. in Development Studies from the University of Oxford, and a B.S. in Foreign Service from Georgetown University. Her relevant experience includes identification and quantification of the financial impacts of physical and transition risks for clients to inform reporting and strategic decision-making, including due diligence, capex allocation, and ongoing risk management and resilience efforts; and integration of extreme weather risks and opportunities into core business functions such as risk, operations, and investment.

Vice President - Energy Services, KE Andrews
Daniel Kistler is an appraiser with KE Andrews specializing in machinery, equipment, and business valuation. He holds the designation of Accredited Senior Appraiser with the American Society of Appraisers in the discipline of Machinery and Technical Specialties. During his tenure at KE Andrews, Mr. Kistler has conducted a wide range of valuations, including fair market value, fair value, ad valorem tax appraisals, and asset allocation. His industry experience spans oil and gas exploration and production, crude oil and natural gas gathering and transmission, natural gas treating and liquids processing, refining and liquefaction and storage of natural gas and natural gas liquids. In addition to machinery and equipment appraisal, Mr. Kistler’s expertise includes discounted cash flow analysis, evaluation of reserve data and financial statements, and providing expert testimony in property tax matters involving fair market value. He received his BBA in Finance from the University of Texas at Arlington in 2005. Mr. Kistler has served in chapter leadership positions for the American Society of Appraisers including Vice President and President for the Dallas Fort-Worth chapter. During his time at KE Andrews, he has been a member of various tax professional organizations and routinely speaks on topics involving valuation and taxation. He has been with KE Andrews for more than 21 years and currently serves as Vice President with the company.

Senior Policy Analyst, Tax Foundation
Dr. Mandal holds a PhD in economics from Clemson University, where he focused on economic growth and development, trade, and econometrics. Prior to the Tax Foundation, he was an assistant professor of economics at the University of Mount Olive, in North Carolina, which followed faculty and research positions at the University of Kansas. His work has been published in various journals as well as non-academic outlets. Born and brought up in New Delhi, India, Dr. Mandal now lives outside Raleigh, NC, with his two cats that have moved all around the country with him. When he is free, he prefers to spend time at the gym, the gun range, and exploring quaint coffee shops and bourbon bars around the Research Triangle Park with friends.

Counsel, American Electric Power
Shelby Mann is Tax Counsel at American Electric Power (AEP), where she focuses on state and local tax matters across the Company's 11-state service territory. She advises AEP's tax department and business units on tax planning, compliance, controversy, and transactional issues. Shelby supports state and local tax audits, administrative appeals, and litigation, and works closely with internal stakeholders to identify tax-saving opportunities through credits, incentives, and strategic planning initiatives. She also provides tax counsel on renewable energy projects and other generation-related transactions and assists in evaluating the tax implications of business investments and operational decisions.

Managing Director, Property Tax, DuCharme, McMillen & Associates, Inc.
Scott focuses on assessment analysis for energy, utility, and industrial properties throughout the United States. He performs detailed reviews of client tax assessments and compliance filings to make recommendations and determine areas of tax savings. Scott works closely with DMA’s clients to assist with their compliance obligations and works with assessors to negotiate settlements of property tax appeals.

Managing Director, Valuation Advisory, Stout
Jim Nutter concentrates on the valuation and cost segregation of renewables and other capital-intensive projects. With over 15 years of experience, he has performed valuations across a variety of industries and purposes. His experience includes working with industries such as healthcare, oil and gas, manufacturing, distribution, retail, construction, transportation, trucking, restaurants, professional services, technology, media, and entertainment.

Shareholder, Baker, Donelson, Bearman, Caldwell & Berkowitz, PC
Mr. Phillips is a litigator, working mainly on commercial disputes dealing with tax litigation for railroads and telecommunications companies, business and asset valuation issues, including eminent domain and intellectual property disputes, as well as cases dealing with electronically stored information (ESI) and e-discovery issues. He has helped litigate against improper tax statutes and condemnations in numerous jurisdictions, including Tennessee, Illinois, Indiana, New Mexico, and California, among others, and has participated in multiple jury trials involving state taxation and the valuation of land and assets. 

Managing Partner, evcValuation LLC
Kevin Reilly is a valuation professional with over two decades of experience in appraisal-valuation and involving various industrial markets. He holds a Bachelor of Science in Mechanical Engineering from Marquette University and is ASA-accredited and is a Certified General Real Estate Appraiser in multiple states. Kevin’s value to customers focuses on the provision of independent and unbiased appraisals for complex income producing properties. In the role of Managing Partner for evcValuation, Kevin Reilly provides strategic direction, technical knowledge, and direct oversight for industrial and commercial valuation requests, specifically by applying his experience as a mechanical engineer.

Partner, Pillsbury Winthrop Shaw Pittman LLP
Breann Robowski focuses on state and local tax controversy, with an emphasis on property tax and transfer tax. Breann is recognized by Best Lawyers for her work in Litigation and Controversy – Tax. She is the vice chair of Pillsbury’s Attorney Development Committee, a member of Pillsbury’s Global Real Estate & Construction Industry team (former deputy leader 2019–2024), a leading member of Pillsbury’s Attorneys of Color Network, a member of the Planning Committee for the Wichita Property Tax Conference, a founding member of the Los Angeles County Property Tax Task Force, and a 2021–2022 board member of the California Alliance of Taxpayer Advocates.

Director, Valuation Services, Kroll, LLC
Keith Roper is a director in the Atlanta office of Kroll and a member of the Valuation Services practice specializing in the Technology, Media, and Telecom (TMT) sector. He has over a decade of valuation experience. Keith has experience in the valuation of businesses and intangible assets for a variety of purposes including financial reporting, tax reporting, regulatory reporting, and shareholder transaction matters. Keith routinely performs valuations for financial reporting requirements related to purchase price allocations (ASC 805 / IFRS 3), impairment testing (ASC 350 / IFRS 36), and stock-based compensation (ASC 718 / IFRS 2). He also performs valuations for tax reporting requirements related to stock-based compensation (IRC 409a), purchase price allocations (IRC 1060), gift and estate tax, and cross-border legal entity and intellectual property restructurings. He also has experience with valuations for regulatory reporting requirements including The Investment Company Act of 1940 and The Foreign Investment in Real Property Tax Act (FIRPTA). His experience with shareholder transaction matters includes valuations related to purchase options, buy-sell agreements, and other arrangements. Additionally, Keith has experience in the valuation of illiquid debt and equity securities held by private equity funds, Business Development Companies, hedge funds, and venture capital funds for fair value reporting purposes. Keith received a Bachelor of Business Administration in finance from the University of Georgia and holds an Accredited Senior Appraiser (ASA) designation with the American Society of Appraisers and an Accredited in Business Valuation (ABV) designation with the AICPA.

Principal PwC - Specializing in California Tax Controversy
Jon represents PwC on California public policy matters in the National Coalition of Accounting Firms. Prior to joining the Firm in 2002, he spent six years as Senior Tax Counsel to the Honorable Dean Andal, former Member and Chairman of the BOE and former Member of the FTB. In addition to his work at PwC, Jon serves as an Adjunct Professor at the University of the Pacific, McGeorge School of Law, where he has lectured on state and local tax since 2002. 

President & CEO, CostQuest Associates, Inc.
Mr. Stegeman, who has testified before Congress multiple times, is a recognized expert behind the development of the latest generationeconomic cost models and locational data used by cable, telco, tower and wireless companies, and by state and government agencies in support of broadband deployment analysis and network valuation. He leads a firm of leading geospatial and data scientists, database and costing experts, and broadband and valuation specialists. Hehasled the design and implementation of the Broadband Serviceable Location Fabric adopted and used by the FCC for the national broadband mapping effort, which was also used to drive the funding allocation of NTIA’s $42.45Billion BEAD program. He has been retained by States to help develop broadband grant and auction programs. Additionally, he led the design, coding and implementation of the Connect America Cost Model (“CAM”, “CACM”, “A-CAM”) that was used to implement the Connect America Fund and was used by the FCC to set the reserve levels for the CAFII and RDOF auctions.

Senior Product Manager, Valuation
Alex Volakis is a product leader focused on real estate valuation and property tax technology. His work sits at the intersection of valuation methodology and modern AI-driven tooling, with a focus on improving how real property and fixed assets are categorized, analyzed, and challenged. Alex has been closely involved in building platforms that support end-to-end property tax workflows, from data ingestion and valuation modeling to appeals and audit readiness