IPTI’s Board of Advisors is comprised of internationally respected professionals all of whom have extensive experience in their respective fields. The breadth of membership of the Board reflects IPTI’s commitment to international participation and sharing best practice on a global basis.  The Board contributes to the strategic direction and overall planning for IPTI.

Members of IPTI's Board of Advisors

Michael Blaschuk, Canada
Michael is a Director, Strategic Initiatives at IPTI. He was formerly the Executive Director of Real Estate Operations for the Province of British Columbia and is a fully accredited member of the Appraisal Institute of Canada. In his current role, and in other past senior positions with Public Works and Government Services Canada; Foreign Affairs and International Trade Canada; Revenue Canada; BC Assessment and BC Housing, Michael has gained significant experience in property taxation; payments-in-lieu of taxes programs; real estate deal and partnership structuring; asset and facilities management; contracting and procurement management; project and construction management; and portfolio planning.
Tang Ping-kwong JP, Hong Kong

Mr Tang is the Commissioner of Rating and Valuation Department (the Department), Hong Kong SAR Government.

The principal functions of the Department are assessment of properties to rates and Government rent and managing accounting and billing of rates and Government rent.  Moreover, the Department provides property valuation service to Government bureaux/departments and also property information to Government bureaux/departments, public bodies, private sector and private individuals.

Mr Tang joined the Department in 1983 and since then has worked in various divisions of the Department.  He has extensive professional knowledge and experience in rating and valuation work, in particular specialised tenements that require complex valuation methods.  He was the Department’s rating valuation expert appearing before the Hong Kong Lands Tribunal in a major appeal case involving the assessment of rateable value for a site being occupied as a development site.

To broaden Mr Tang’s horizon, he has been out-posted to other Government departments (1989-92), UK’s private sector (1992-93) and policy bureau (2010-11).

Mr Tang is a Fellow member of the Hong Kong Institute of Surveyors and holds a Master degree in Accounting and Post-graduate Diploma in Legal Practice.

He is currently Member of the Departmental Advisory Committee of the Department of Building and Real Estate of The Hong Kong Polytechnic University.  He has been appointed as the Justice of the Peace since 1.7.2007.


W. Jan Brzeski, Poland
Co-Founder, European Property Institute Jan is a Director of Research at IPTI. He was a founding Member of the European Property Institute, Partner in REAS Residential Advisors, Chairman of Supervisory Board of Polish Forces Housing Agency, Dr. Brzeski has been involved in Poland’s economic reforms from their outset in 1990 and spent 5 years as senior advisor for real estate reform for the Polish Government. He was Deputy Mayor of Kraków early into the transition process and worked extensively with international development including the World Bank. Dr. Brzeski has shared his experience through numerous publications and speaking engagements. He is member of various professional organizations including being a Fellow of Royal Institute of Chartered Surveyors and member of IPTI’s Advisory Board.
Claudia de Cesare, Brazil
Property Tax Advisor, Porto Alegre City Council - Secretariat of Finance Claudia works as a property tax advisor for the Porto Alegre City Council – Secretariat of Finance, in Brazil. She co-organizes courses, workshops and conferences in property taxation for the Program on Latin America and the Caribbean for the Lincoln Institute of Land Policy. She was responsible for creating and developing the Program for Capacity Building to Improve the Performance of the Property Tax in Brazil, which is run by Lincoln in partnership with the Ministry of Cities in Brazil. She is a Civil Engineer, has a Masters Degree in real estate valuation and has been awarded a PhD degree on Property Tax Equity by the University of Salford, England.
Chengri Ding, USA
Associate Professor, Associate Dean, School of Architecture, Planning and Preservation, University of Maryland Chengri Ding is an Associate and Director of the China Urban Management and Land Policy Program at the National Center for Smart Growth, University of Maryland. He earned his Ph.D. from University of Illinois at Urbana-Champaign in 1996 in urban and regional planning. Specializing in urban economics, urban and land planning, and urban policy studies, he has published articles in leading journals and edited several books. As the founding director of the Lincoln Institute of Land Policy’s China Program formally established in 2003, Dr. Ding managed, directed and led the China Program 2001-2008 and orchestrated collaborations with China authorities such as Ministry of Finance, State Administration of Taxation, Development Research Center of the State Council, Ministry of Land and Resources, Ministry of Communication, and numerous universities and research institutes. Collaboration projects in property taxation, land policy, housing, and urban planning that he supervises and manages have produced reports and publications that are widely circulated among top decision/policy makers and scholars. His numerous articles published in Chinese has drawn attention from top officials. Dr. Ding has organized and chaired several international conferences/workshops and given many invited/plenary presentations.
Riël C.D. Franzsen, South Africa
Director, African Tax Institute Riël Franzsen is Professor and Director of the African Tax Institute, Department of Economics, University of Pretoria. Previously he was professor in the Department of Mercantile Law at the University of South Africa. He obtained the BLC and LLB degrees from the University of Pretoria and, in 1990, obtained a doctorate from the University of Stellenbosch, South Africa, with a thesis on South Africa’s real estate transfer tax. Riel was a co-editor (2000-2004) and is an editorial board member (2004) of the Journal of Property Tax Assessment & Administration. From 2001 to 2003 he was a David C Lincoln Fellow of the Lincoln Institute of Land Policy, Massachusetts, United States, reviewing (with Dr WJ McCluskey) property taxation in the Commonwealth of Nations. He has authored or co-authored numerous conference papers, journal articles and a number of textbooks on especially land and property taxes. He has acted as an advisor to The People’s Republic of China, DRC, Egypt, Rwanda, South Africa, Tanzania and Uganda as well the World Bank on property tax issues.
Pierre Galardo, Canada
Partner, Langlois Kronstrom Desjardins Pierre Galardo practices in assessment, real estate and local taxation, municipal law, real estate law, health law and business law with the firm of Langlois, Kronstrom Desjardins. His varied clientele includes local, regional and multinational corporations. Pierre has participated in many seminars and conferences on matters relating to local taxation and assessment. He is the author of numerous articles in these fields, published in Canada, the United States and the international scene.
Liying Han, China
Vice Secretary General, China Appraisal Society Ms. Han is a  PhD in Economics, is a Senior Economist and China Appraisal Society (CAS) Fellow Member. She is the Vice Secretary General of the CAS, Director of Valuation Standards Committee as well as a member of the CAS Disciplinary Committee. Ms. Han has over 20 years of valuation profession management experience. She was the Deputy Director of Examination and Training Department , as well as the Director of Registration Department and Standards Department.  She has been involved in setting many China Valuation Standards and a number of self-discipline regulations.  Ms. Han has organized many national valuation professional practice quality inspections.  She is also the author of numerous professional papers and has participated in writing a number of valuation books.

Alena Holmes, Czech Republic

Alena Holmes is the Director of the Property Taxes, Road Tax and Valuation Department at the Ministry of Finance of the Czech Republic.

She graduated from the Faculty of Law at Charles University, Prague in 1982, and as a Juris Doctor in 1983. Until 1991 she worked as a consultant for companies involved in the building sector. Since 1991 she has been employed at the Czech Ministry of Finance, initially as an officer in the Property Taxes’ section, then as the Head of the Real Estate Tax Department from 1993. Alena has been the Director of the Property Taxes Department since 1996 and was the Czech Republic’s EU negotiator in tax matters from 1998 to 2001.  Alena has been involved in several international projects, namely the Know-how Fund, the Lincoln Institute of Land Policy (she was Fellow in 1998) and the EU – Leonardo da Vinci II project. Alena is the author or co-author of many books and papers on property taxation. She also lectures on the subject.

Larry Hummel, Canada

Larry is currently a Director, Assessment Services at IPTI. Until recently he was the Chief Assessor with the Municipal Property Assessment Corporation (MPAC), North America’s largest assessment jurisdiction. As MPAC’s Chief Assessor, Larry was responsible for the valuation of 5 million properties in Ontario.

Larry is a graduate of the University of Toronto and an accredited member of the Royal Institute of Chartered Surveyors (FRICS). He also holds a diploma in Urban Affairs and Real Estate from Fanshawe College and has completed the University of British Columbia’s.

Certificate Program in Real Property Assessment.

Larry is an internationally recognized assessment professional with extensive experience in operations and strategic development at the executive level. Larry is the 2013-2014 President of the Institute of Municipal Assessors (IMA) and sits on the Education and Advisory Boards of the International Property Tax Institute (IPTI), and Valuation Standards Committee of the Chinese Appraisal Society. Larry is a former Chair of the IMA’s Education Committee, and the Steering Committee of the Real Estate Degree Program of York University. He is a distinguished speaker and a skilled negotiator with an industry wide reputation for integrity.


David Magor, England

Director, Institute of Revenues, Rating and Valuations

David is the Director of the Institute, and until mid-2001 was Director of Housing and Revenues at Oxford City Council. David is a very well experienced technical professional whose knowledge of the theory and practice of housing, revenues and benefits has the very widest regard. David is a Past President of the Institute. He has acted as technical advisor to several government departments including the Department for Work and Pensions and the Office of the Deputy Prime Minister. David is also a member of the OECD training group that has been advising transition countries on local government and local taxation reforms. He has been involved in numerous missions to transition countries in relation to the development of new local taxation systems.

William McCluskey, N. Ireland

Professor, University of Ulster

Dr. William McCluskey is presently a research reader in real estate and valuation at the University of Ulster. He has held various international positions including Visiting Professor of Real Estate at the University of Lodz, Poland and Professor of Property Studies at Lincoln University, Christchurch, New Zealand. His main professional and academic interests are in the fields of real estate valuation and more specifically ad valorem property tax systems, local government finance, computer assisted mass appraisal modeling and the application of geographic information systems. Within this context he has been involved in a number of international projects advising on ad valorem property tax issues including Jamaica, Northern Ireland, Bermuda, Poland, Kosovo, Tanzania and South Africa.

Enid Slack, Canada

Director, Institute on Municipal Finance and Governance and Adjunct Professor, Munk School of Global Affairs, University of Toronto

Dr. Enid Slack teaches a graduate course in urban public finance to the planning students. She chairs the Intergovernmental Committee for Economic and Labour Force Development in Toronto (ICE), is a member of the Associations Advisory Committee of the Ontario Municipal Knowledge Network (OMKN). She is currently the chair of the Municipal Port Property Taxation Fairness Commission for Metro Vancouver and, in 2007, she was a Commissioner on the Vancouver Property Tax Policy Review Commission. Enid has co-authored three books on property taxes and municipal finance in Canada and has co-edited two books, one of which is entitled International Handbook of Land and Property Taxation. She has also published numerous articles on property taxes and urban public finance.

Melton Spivak, USA

International Property Tax Advisor, International Property Tax Institute

Melton L. Spivak is a former Vice President of JPMorgan Chase, and had been with the corporation and it's  predecessor companies for over 29 years.  He was also a former Real Estate Tax Assessment Supervisor for commercial properties for the District of Columbia's Department of Finance and Revenue. Mr. Spivak has lectured on property valuation, tax management and globalization in Europe, Africa, Asia and Latin America.  Mr. Spivak has written numerous articles on valuation and tax management. He is currently on the Board of Advisors of the International Property Tax Institute and is a member of the Society of Professional Assessors

Jack A. Walker, Canada

Partner, Walker Poole Nixon, LLP

Jack A. Walker is a partner in the law firm Walker Poole Nixon, LLP where he specializes in municipal assessment and tax litigation. He was called to the bar with Honours in 1967. He has appeared before tribunals and courts across Canada on assessment matters. He has lectured at Osgoode Hall Law School, and the University of Toronto. He has written extensively on assessment and taxation and is co-author of Ontario Property Tax Assessment Handbook with Jerry Grad, editor of Ontario Assessment Legislation and contributor to the International Property Tax Institute’s publications and journal.

Philip Western, Australia

Valuer-General, New South Wales Government

Philip is a National Government and Asset Services Manager at the Opteon Property Group in Sydney, Australia. Previously he was appointed a Valuer General for New South Wales. Philip also was the principle advisor to the New South Wales government on valuation issues. His responsibilities included the regulatory functions relating to statutory land valuations, determination of compensation and the professional conduct of and ensuring the integrity of the valuation system and processes. Philip has been responsible for some significant enhancements to the NSW valuation system, in a drive to improve the accuracy, consistency and quality of land values and to provide more transparency in the valuation system. Philip’s medium term goal is to ensure that the New South Wales valuation system becomes a world recognized benchmark valuation system providing credible, consistent and accurate valuations. In 2003, Philip was made a Fellow of the New South Wales (NSW) division of the Australian Property Institute. He is currently a NSW Divisional Councilor; National Councilor and the Junior Vice President of the National body. He is also a member of the Australian Property Institute National Education Board and currently serves on a number of sub committees.

David Wilkes, USA

David is a Director, Corporate Services at IPTI. He is a partner in the New York property tax law firm of Huff Wilkes, LLP, as well as the Global Property Tax Consultant to Cushman & Wakefield. He is the former Chairman of The Appraisal Foundation (publisher of USPAP), and the Vice Chairman of the RICS Americas Valuation Council, a Counselor of Real Estate and the former Chairman of the American Bar Association’s Property Tax Committee, as well as co-founder and Vice Chairman of the National Association of Property Tax Attorneys (NAPTA).

David has served as Senior Legal Advisor on property tax and finance reform working in the Middle East and Eastern Europe. In addition to a law degree from Boston University, he earned a Master’s Degree in Real Estate Appraisal from New York University, and served as Editor-in-Chief of the prestigious quarterly journal, “Real Estate Review” for many years. He has served as the Editor-in-Chief of the New York State Bar Journal for nearly a decade, and is the author of numerous articles and book chapters on property taxation. He sits on the Transportation Research Board’s Intergovernmental Relations in Aviation Committee. David is an airplane pilot, a licensed rock climbing guide, and mountaineer.