Experience

Ray has over 30 years of experience managing millions of dollars of clients' property tax assessments and related state and local business tax issues on a local, national and international basis.

He has been president of a national tax and financial consulting company and a property tax manager for various multi-national companies. Ray also was a Senior Deputy Auditor/Appraiser for the Los Angeles County Assessor's Office and has expertise in all major California industries.

As the Director of State and Local Taxes at Gumbiner Savett, Ray is responsible for annual compliance of real and personal property taxes; appraisal and valuation services; sales and use taxes; gross receipts tax; federal excise tax; state income and foreign taxes. Ray is also well versed with audit representation and resolution; tax appeals; tax and financial management and serves as an expert witness in property tax litigation in California Superior and Federal courts.

service areas

• Property Tax, Appraisal & Valuation Services
• Multi-State Taxes
• International Taxes

clients served

• Wineries
• Manufacturing & Distribution
• Agriculture & Food Processing
• Retail & Industrial Products
• Hospitality & Airlines
• Professional Services

activities memberships

• Certified Review Appraiser
• International Association of Assessing Officers (IAAO), Member
• The Institute for Professionals in Taxation (IPT), Member
• The California Assessor's Association, Member
• The Society of Auditor-Appraisers (SAA), Member

articles speeches

• Understanding Construction Multistate Sales and Use Tax Issues, February 2012.
• California Court Ruling with Respect to Software Makes Way for Tax Savings & Refund Opportunities, GSCPA Blog, July 2011
• Property Tax Issues, California Society of Certified Public Accountants, Lecturer
• Property Tax Hot Topics, Cal State Los Angeles, Visiting Lecturer

education

• B.B.A. Pacific Western University
• University of California Los Angeles, Coursework