Speaker 03.13.25
03.13
Hot Topics in Property Tax: A Nationwide Survey
The Ritz-Carlton
921 Canal Street
New Orleans, LA 70112
Breann is a creative and practical problem-solver. She is smart, sharp, articulate and quick to spot issues and problems. Breann is one of the strongest attorneys I have had the pleasure to work with during my career.
Breann Robowski focuses on state and local tax controversy work with an emphasis on property tax and transfer tax. She is a member of Pillsbury's Global Real Estate & Construction Industry Team, a leading member of Pillsbury’s Attorneys of Color Committee, a member of Planning Committee for the Wichita Property Tax Conference, and a 2021-2022 board member of the California Alliance of Taxpayer Advocates.
Breann assists clients in matters ranging from complex, high-stakes litigation to audit compliance and tax planning. She routinely represents clients in administrative hearings and court trials. She has managed and resolved property tax appeals in nearly all of California’s 58 counties. She has substantial experience with respect to property tax assessments on real property (e.g., broadcast centers, clean rooms, data centers, oil and gas properties, office buildings and complexes, possessory interests, renewable energy properties, research and development facilities, warehouses), as well as personal property (e.g., computer and technology equipment, leased equipment, manufacturing equipment, network equipment, specialized fixtures), covering a broad array of issues such as changes in ownership, proper valuation methodology, double taxation, intangibles, embedded software, solar and other new construction exclusions, welfare and college exemptions, business inventory, unit valuations, and value-related issues of all kinds impacting the comparable sales, income, and cost approaches to value.
Representative Experience
- Obtained cancellation of $250+ million in assessments following a week-long assessment appeals board hearing in Los Angeles County involving the assessability of certain high-tech equipment. The assessment appeals board adopted each of our arguments in favor of cancelling the assessments, leading to a multi-million dollar refund and creating lasting authority that will result in significant prospective tax savings for the client.
- Represented top high-tech manufacturer before the California Supreme Court, acting as the lead attorney on the Petition for Review related to the proper standard of review in property tax appeals involving both legal and valuation issues.
- Prevailed at Superior Court in overturning the assessor’s use of an inflated reproduction cost method designed to improperly capture significant construction costs for an obsolete clean room. On remand to the assessment appeals board, successfully enforced use of the applicant’s replacement cost method, leading to substantial refunds.
View More
- Leveraged two refund actions in Superior Court to resolve a nearly decade-long welfare exemption dispute in our client’s favor, creating a multi-million dollar tax refund and significant future tax savings.
- Defended a prominent service provider in a contested audit wherein the assessor sought to increase the assessment by over $1 billion across four tax years. Resolved two of three major audit issues before the audit closed, cutting the taxpayer’s liability by over 75 percent and appealing the remaining issue to the assessment appeals board.
- Reached a favorable resolution on the eve of hearing challenging the assessor’s “substantial equivalent of new” argument and use of the residual method to value the new construction.
- Advised throughout the design and construction of a marquee new corporate headquarters in Silicon Valley. Achieved a favorable post-completion assessment based on fair market value rather than the considerably higher construction costs.
- Obtained a Superior Court writ of mandate directing the assessment appeals board to grant a new valuation hearing. Worked with experts to develop a valuation model that quantified and removed non-taxable sources of revenue (e.g., revenue from the property’s brand name, vendor contractors, and resort and restaurant services) and limited the assessment to the property’s taxable real estate. Achieved a successful outcome at the new valuation hearing before the assessment appeals board.
- Developed a new standardized valuation table used to assess client’s leased equipment throughout California, bringing uniformity and predictability to the client’s property tax assessments and considerable tax refunds.
- Successfully appealed to exclude the value of software from the property tax assessment on the company’s cutting-edge networking equipment.
- Represented renewable energy company in defending the applicability of California’s property tax solar exclusion to its large-scale solar farm.
- Pursued a refund action and, on the eve of trial, entered into a joint stipulation for dismissal, refund, and eligibility for the business inventory exemption from property tax. As a result, the exemption was adopted in other counties.
- Achieved proper assessment of possessory interests (i.e., leasehold interests) in various port properties and delivered significant reductions in assessed value for our client, largely without the assistance of an expert and without the need for a contested hearing.
- Represented a Fortune 100 energy company before an assessment appeals board and in superior court to seek reductions of property taxes on one of the company’s major refineries.
- Ongoing representation of leading satellite television provider in appealing property tax assessments for specific equipment throughout numerous counties in California as well as in appealing various property tax assessments in Los Angeles County.
Professional Highlights
- Managed property tax appeals in nearly all 58 counties across California, and successfully negotiated numerous property tax settlements, including recent multi-million-dollar settlements in Los Angeles, Orange, San Francisco, San Mateo and Santa Clara Counties.
- Co-chaired a successful multi-week property tax trial before the Santa Clara County Superior Court, leading to a remand with specific instructions to the assessment appeals board to largely adopt our client’s valuation.
- As Chair of the CATA Ad Hoc Committee on Remote Hearings, presented at each BOE meeting as part of the Collaborative Workgroup on Remote Hearings—the task force created by the BOE to pioneer the implementation of virtual assessment appeals board hearings as an alternative to in person hearings due to the safety concerns and conditions associated with the COVID-19 pandemic.
View More
- Through Pillsbury’s Pro Bono Program, served as a year-long volunteer trial attorney for the Marin County Public Defender’s Office in 2010, handling several trials, arraignments, and motions on the misdemeanor calendar.
- Speaking Engagements
- “Hot Topics in Property Tax: A Nationwide Survey,” ABA/IPT Advanced Property Tax Seminar, March 2025, New Orleans, LA.
- “Legal Update,” Wichita Property Tax Conference, August 2024, Wichita, KS.
- "Legal Update – Legislative Lightning Round,” Wichita Property Tax Conference, July 2023, Wichita, KS.
- "Hot Topics in Property Tax: A Nationwide Survey,” ABA/IPT Advanced Property Tax Seminar, March 2023, New Orleans, LA.
- "California Property Tax – Legal Update,” California Alliance of Taxpayer Advocates Annual Conference, December 2022, Laguna Niguel, CA.
- “Appeal Considerations in a Virtual World,” WSPA Tax Education Forum, September 2022, Oxnard, CA.
- “Mitigating Tech Industry Property Taxes and Tax Incentive Issues,” COST State and Local Tax Workshop for the Tech Industry, August 2022, Burlingame, CA.
- “Valuation Consideration for Renewable Energy,” Wichita Property Tax Conference, July 2022, Wichita, KS.
- “Legal Update,” Wichita Property Tax Conference, July 2022, Wichita, KS.
- “Is Due Process Possible in Remote Assessment Appeals Hearings,” CalTax Foundation Webinar Series, June 2022, Webinar.
- “Tasty Property Tax Hors D’Oeurves – Hot Bite Size Developments,” ABA/IPT Advanced Property Tax Seminar, March 2022, Webinar.
- “Remote Hearings,” California Board of Equalization Meeting, September & October 2021.
- “Corporate Career Paths,” Hispanic National Bar Foundation 2021 Access Corporate America Virtual Law Summit, July 2021, Webinar.
- “Valuing the Fee Simple Interest for Tax Purposes in Situations Not Involving ‘Dark Stores,’” ABA/IPT Advanced Property Tax Seminar, March 2021, Webinar.
- “Streamlining the AAB Process – Remote Hearings, Scheduling, Pre-hearing Procedure & Resolution,” California Alliance of Taxpayer Advocates Annual Conference, February 2021, Webinar.
- “Property Tax in Today’s Newer Reality,” The National Multistate Tax Symposium, February 2021, Webinar.
- “California Property, Transfer and Local Tax Updates,” Pillsbury CLE Marathon, January 2021, Webinar.
- "California’s Property Tax System," CalTax Webinar Series: Splitting the Property Tax Roll, October 2020, Webinar.
- Testified before the California Board of Equalization, September-November 2020.
- “Solar New Construction Exclusion,” Eagle Lodge West 2020, February 2020, Santa Rosa, CA.
- “California Property Taxes and Proposed Repeal of Proposition 13 for Commercial Properties,” Pillsbury CLE Marathon, January 2020, San Francisco & San Diego, CA.
- “Central or Local Assessment? Why It Matters and How to Take Advantage of Either Process,” COST Property Tax Workshop 2019, October 2019, Las Vegas, NV.
- “Proposition 13 – As it Stands and Looking into the Future,” Western States Petroleum Association’s Property Tax Educational Forum 2019, September 2019, Oxnard, CA.
- “When to File Form BOE-100-B: Filing Requirements when there is a Change in Ownership or Control of a Legal Entity Holding Real Property in California,” Bar Association of San Francisco’s Tax Section Luncheon, August 2019, San Francisco, CA.
- “You Can’t Get There From Here…Challenges at the Intersection of Statute Law and Appraisal of Complex Priorities,” Appraisal for Ad Valorem Taxation 49th Annual Public Utilities Conference, July 2019, Wichita, KS.
- “'Deal or No Deal' A Guide for the Property Tax Professional Navigating the Implications of a Purchase Price Allocation,” IPT 43rd Annual Conference, June 2019, San Antonio, TX.
- “Small Business Exception to the Parent-Child Change in Ownership Exclusion,” Eagle Lodge West 2019 Conference, February 2019, Santa Rosa, CA.
- "Effective Settlement Strategies for Property Tax Cases: A Practical & Technical Guide," Western States Petroleum Association's Property Tax Educational Forum, September 2018, Oxnard, CA.
- “Effective Settlement Strategies for Property Tax Cases: A Practical & Technical Guide,” Western States Petroleum Association's Property Tax Educational Forum, September 2018, Oxnard, CA.
- “Don't Let the Assessor Commingle Your Property - Strategies to Separate Personal Property from Real Property,” Counsel on State Taxation (COST) 2018 Property Tax Workshop, August 2018, Dallas, TX.
- “Life in the Fast Lane… New Rules of the Road for Internet Regulation: How Do Changes in Net Neutrality Impact Property Taxes?” Center for Management Development's (CMD) 48th Annual Taxation Conference Appraisal for Ad Valorem Taxation Conference 2018, July 2018, Wichita, KS.
- “California Property & Transfer Tax Planning for Entities,” Bay Area Young Tax Lawyers, November 2017.
- “Don't Let the Assessor Commingle Your Property - Strategies to Separate Personal Property from Real Property,” COST 2017 Property Tax Workshop, September 2017, Oak Brook, IL.
- “Identifying and Valuing Intangible Assets for Property Tax Purposes,” Duff & Phelps Intellectual Property Value Summit, December 2016.
- “The Intangibles Merry-Go-Round,” 46th Annual Taxation Conference on Appraisal for Ad Valorem Taxation of Communications, Energy and Transportation Properties, July 2016.
- “Illegal Expansion of the Tax Base: Documentary Transfer Tax,” Los County Bar Association's Tax Practitioners' Conference, June 2015, Los Angeles, CA.
- “TEI/ITP Silicon Valley Joint State & Local Tax Day: Property Tax Update,” TEI Santa Clara Chapter and IPT, December 2014.
- “TEI/ITP Silicon Valley Joint State & Local Tax Day: Property Tax Update,” TEI Santa Clara Chapter and IPT, December 2013.
- Publications
- "California Lawmakers Propose Constitutional Amendment to Abolish the State Board of Equalization,” SeeSALT Blog Post, with Craig Becker and Kristen Sharp, March 21, 2023.
- “Property Tax Rate Dispute Merits California Supreme Court Review,” Tax Notes State, with Craig Becker, Carley Roberts, Robert P. Merten III, and Joseph Chan, February 13, 2023.
- “Recent Measures Establish Unprecedented Tax Increases on Real Property in California Cities,” Pillsbury Client Alert, with Craig Becker, Rachel Horsch, and David Wright, January 23, 2023.
- “San Francisco’s New Tax Provisions May Have Unintended Consequences,” Tax Notes State, with Craig A. Becker, Richard E. Nielsen and Robert P. Merten III, March 22, 2021.
- “Should San Francisco Taxpayers File Protective Claims for Recovery of the Homelessness Tax and the Commercial Rents Tax?” SeeSALT Blog Post, with Craig A. Becker, Richard E. Nielsen, Robert P. Merten III, and Connor A. Corbitt, February 4, 2021.
- “New York Law Authorizing Taxation of Spent Nuclear Fuel Storage Facilities Raises Property Tax Issues for the U.S. Nuclear Industry,” Pillsbury Client Alert, with Zachary T. Atkins, Craig A. Becker, Jeffrey S. Merrifield, Jay E. Silberg and Marc A. Simonetti, January 25, 2021.
- “California’s Proposition 15 Is Failing While San Francisco Accepts a Bevy of Local Tax Measures,” Pillsbury Client Alert, with Craig A. Becker and William L. Bennett, November 9, 2020.
- “California Court of Appeal Concludes Transfer Tax Not Applicable to Purchase of Realty Encumbered by Long-Term Leasehold,” Pillsbury Client Alert, with Craig A. Becker, Robert P. Merten III, and Richard E. Nielsen, June 29, 2020.
- “The Split-Roll Initiative Is Poised to Rock California’s Property Tax System,” Pillsbury Client Alert, with Craig A. Becker and Richard E. Nielsen, June 29, 2020.
- “California Legislature Passes Governor Newsom’s Proposal to Suspend California Net Operating Loss Deductions and Limit Tax Credits during 2020-2022,” Pillsbury Client Alert, with Craig A. Becker, Carley A. Roberts, and Jeffrey M. Vesely, June 24, 2020.
- “Ballot Initiative Seeks to Eliminate Prop 13 for Commercial and Industrial Real Estate,” with Craig A. Becker, February 21, 2018.
- “California Supreme Court Expands the California Real Estate Transfer Tax to Entity Transfers that Cause Property Tax Re-Assessments under Proposition 13,” AFIRE News, with Craig A. Becker, Richard E. Nielsen, Andrew J. Weiner, December 31, 2017.
- “California Supreme Court Decision Changes the Transfer Tax World,” with Craig A. Becker, Richard E. Nielsen, Dianne L. Sweeney, July 14, 2017.
- “Quick Points: Nearly All Software Is Exempt from Property Taxation. Yet, a Considerable Amount of Software is Still Being Taxed in California. Why Is That?” California Tax Lawyer Vol. 25, No.4, August 31, 2016.
- “70 Days and Counting: Clock Is Ticking to Claim Embedded Software Tax Exemption,” with Craig A. Becker, Richard E. Nielsen, Lawrence L. Hoenig, Diane L. Sweeney, February 27, 2014.
- Associations & Leadership
- Board Member, California Alliance of Taxpayer Advocates, 2021-2022.
- Member, Pillsbury Real Estate & Construction Industry Group, 2020-Present.
- Planning Committee Member, Annual Taxation Conference on Appraisal for Ad Valorem Taxation of Communications, Energy and Transportation (Wichita), 2020-Present.
- Member, Stanford Reunion Campaign Committee, 2020-Present.
- Member, Pillsbury Attorneys of Color Network, 2010-Present.
- Chair, California Alliance of Taxpayer Advocates Ad Hoc Committee on Remote Hearings, 2020.
- Board Member, USC Alumni Association – Bay Area, 2017-2020.
- Board Member, Bay Area Young Tax Lawyers’ Committee (a Standing Committee of the Tax Section of the California Bar Association), 2014-2019.
- Lead Associate, Pillsbury Real Estate & Construction Industry Group, 2017-2018.
- Lead Associate for Silicon Valley, Pillsbury Women Attorney Network, 2015-2018.
- Vice Chair, Pillsbury Associate Development Committee, 2024-Present.
- Representative for Silicon Valley, Pillsbury Associate Development Committee, 2012-2017.
- Member, San Francisco Tax Club, 2015-2016.
- Member, Stanford University Reunion Planning Committee, 2016.
- Member, USC Gould School of Law Reunion Planning Committee, 2014.
Education
-
LL.M., Taxation, Golden Gate University School of Law, 2015
J.D., University of Southern California Gould School of Law, 2009
B.A., Political Science, Stanford University, 2006
Minors in Spanish and Human Biology
Admissions
-
California