Marc Hartley

Principal, Regional Leader, Property Tax




  • Principal and Regional Leader, Commercial Property Tax, Ryan, Carlsbad office
    • Specializes in valuation, assessments, taxation, going concern, and exemptions for institutional-grade real property for a variety of industries, including commercial and industrial, real estate investment trusts (REITs), institutional, hospitality, and healthcare.
    • Specializes in appeals throughout the West, particularly California, Nevada, Oregon, and Washington.
    • Expert in the valuation of possessory interest, ground lease properties, and most taxes due at the time of closing of the real estate transactions.
    • More than 25 years of experience in real estate appraisal for all types of commercial property throughout the western United States.
    • Responsible for the administration and development of the west region Commercial Property Tax practice, which includes more than 60 professionals providing property tax consulting and compliance services to clients in 16 states.
  • Senior Director and West Region Leader, ONESOURCE Property Tax, property tax consulting firm
    • Served the west region of the Commercial Consulting practice for more than six years.
    • Built the largest practice nationally in the western United States.
    • Successfully appealed cases in 16 states, saving both institutional investors and local property owners more than $20 million annually.
    • Led the largest compliance team in the West, which processes nearly 10,000 tax bills and personal property returns annually.
  • Director, Property Tax, national accounting firm
    • Managed the Southern California and Nevada Property Tax practices for more than 16 years.
  • Consultant, Property Tax, regional property tax services firm
    • Provided property tax appeal services to various real estate owners.


Mr. Hartley has presented to numerous client boards, state and local taxing authorities, and professional associations in the property tax and real estate industry.
  • Bisnow Northwest Property Tax Updates for Washington and Oregon
  • California State Board of Equalization (BOE)
    • To discuss the proposed rule changes regarding the Assessor’s 441 (d), request for information.
  • Council On State Taxation (COST) Regional Tax Seminar – Las Vegas
  • COST Property Tax Workshop
  • Information Management Network (IMN) Real Estate CFO Forum West


  • Appraisal Institute
  • Building Owners and Managers Association
  • California Alliance of Taxpayer Advocates
  • Institute for Professionals in Taxation
  • NAIOP Commercial Real Estate Development Association


  • Bachelor of Business Administration Degree, Finance, University of San Diego
  • Certified General Real Estate Appraiser, Licensed in California and Nevada