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
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.
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 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.
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.
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.
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.
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
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.
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 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.