National Association of Property Tax Attorneys
Brian T. HowesAttorney Law Offices of Brian T. Howes
NAPTA Charter Member
Brian T. Howes brings 35 years of experience in real estate and personal property tax assessment law, including extensive ad valorem tax experience and all aspects of the appeal process. His principal focus has been property tax negotiations and litigation for complex commercial and industrial properties. Mr. Howes received his bachelor’s degree in accounting and political science from Kansas State University and his law degree from the University of Kansas.
Before establishing his own practice in 2015, focusing exclusively on property tax appeals, he was Counsel with the Kansas City-based AmJur 100 law firm, Polsinelli PC (previously, Shughart Thomson & Kilroy), for 15 years. Prior to that, Mr. Howes was a partner and national director of property tax services in Ernst & Young’s Kansas City office. He has also served as Chief Operating Officer and General Counsel for Tenenbaum & Associates, Inc., a national property tax consulting firm.
Mr. Howes is the author of the property tax chapter in the Missouri Bar Taxation Law and Practice Deskbook and the Missouri and Kansas chapters in the Property Tax Deskbook published by the American Bar Association. He has published numerous articles on ad valorem tax issues and is a frequent speaker for many professional associations.
Mr. Howes is admitted to the United States Supreme Court and is a member of the Missouri Bar, the American Bar Association, the Kansas City Metropolitan Bar Association, the Institute for Professionals in Taxation (CMI), the International Association of Assessing Officers, and is a charter member of the National Association of Property Tax Attorneys (NAPTA) serving on the board of directors.
Property Tax Success Stories
· Achieved over $5 million in property tax savings over a 3-year period on the operating property of a public utility in multiple counties in Missouri. After designating a “lead case” in the largest county, trial preparation in this complex property tax litigation led to a negotiated resolution that became the foundation for settlements reached with almost 30 other counties. This taxpayer continues to enjoy property tax benefits from this settlement exceeding $1 million annually.
· Successfully prosecuted numerous property tax appeals in a half-dozen states at various levels of appeal for the owner of a portfolio of large industrial properties. The property tax savings for this client currently amount to approximately $1.5 million.
· Representation of a St. Louis-based Fortune 500 company in property tax appeals before the County Board of Equalization resulted in almost $750,000 in tax savings on their owner-occupied headquarters and office/warehouse properties.
· Review of personal property tax filings and subsequent appeal efforts resulted in property tax savings exceeding $1 million on machinery and equipment owned by a newspaper publishing company.
· Property tax engagement with a Missouri-based banking institution has resulted in $2.5 million in tax savings for this client on their office, branch bank and other properties over a 5-year period.
· Successful litigation before the State Tax Commission of Missouri reduced the valuation of a limestone quarry operation by more than 75% from $4,187,043 to $1,020,000. See Fred Weber, Inc. v. Randly Holman, Assessor, Jefferson County, Missouri, STC Appeal No. 03-34017 thru 03-34019.
· Valuation of an acute care hospital facility reduced by almost 50% from $12,185,460 to $6,660,000 in an appeal before the State Tax Commission of Missouri. See Health Midwest RMC v. Koons, Assessor, Cass County, Missouri, STC Appeal No. 04-49000.
· Negotiated settlement of multiple appeals filed with the Kansas Court of Tax Appeals on behalf of a national retailer on their build-to-suit “big box” facilities with property tax savings of almost $500,000.
· Personal property taxes of a Kansas City-based manufacturer reduced by over $250,000 due to acquisition cost adjustments, asset reclassifications, exemptions and market value challenges.
Speeches & Publications:
Mr. Howes is the author of the property tax chapter in the Missouri Bar Taxation Law and Practice Deskbook (4th Ed. 2009)and the Missouri chapter in America Bar Associations Property Tax Deskbook (13th Ed. 2008) He has published numerous articles on ad valorem tax issues and is a frequent speaker for many professional associations including the American Bar Association, Institute for Professionals in Taxation and International Association of Assessing Officers.