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NickLammayot

Senior Property Tax Specialist

"Implicit bias pervades all aspects of life, notably in property tax assessments, where appraisals should ideally reflect an unbiased opinion of value."

Overview

Biography

Nick is an experienced property tax professional, having served in both assessor and corporate taxpayer roles. Immediately prior to joining the firm, Nick served as a senior property tax agent for an American multinational oil and gas corporation. Prior to that, he was a commercial property tax manager for the Harris Central Appraisal District in Houston, Texas, where he led a staff of over 80 appraisers.

Nick is skilled in optimizing tax strategies, negotiating and resolving complex industrial assessments and valuation issues, and advising on property tax matters. He has worked on matters involving operational assets and development projects, including petrochemical plants, corporate campuses, office buildings, aviation, and supercomputers, and he has extensive experience with tax abatements and incentives, property tax codes, and property tax planning.

Selected Memberships & Affiliations

  • International Association of Assessing Officers (IAAO), Associate Member
  • Institute for Professionals in Taxation (IPT), CMI Property Tax
Experience

Representative Experience

  • Secured a 10-year tax abatement on a new construction petrochemical plant with jurisdictions, with approximately $514 million in net present value tax savings achieved through informal negotiations. Amended existing school tax abatements to minimize risk by reducing total job requirements to 30 FTEs from 400 FTEs.
  • Negotiated with the assessor to reduce the initial construction value on a new petrochemical plant from $1 billion to $174 million at informal appeal. Negotiated the following tax year the proposed construction value of $2 billion to $880 million prior to the informal appeal.
  • Negotiated the assessed value of a 4 million sq. ft. corporate campus in Spring, Texas, to below $1 billion. Negotiated the following tax year the assessed value to below $900 million.
  • Successfully advocated for a three-year plan to gradually decrease the tax rate in a new special improvement district from 1.50 percent to 0.75 percent.
  • Successfully appealed a supercomputer valuation with the State Office of Administrative Hearing, resulting in $2 million in tax savings.

Prior Experience

  • Exxon Mobil Corp., Senior Property Tax Agent
  • Harris Central Appraisal District, Complex Commercial Property Tax Manager

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We're Growing in DC!

We’re excited to announce Barclay Damon’s combination with Washington DC–based Shapiro, Lifschitz & Schram. SLS’s 10 lawyers, three paralegals, and four administrative staff will join Barclay Damon while maintaining their current office in DC’s central business district. Our clients will benefit from SLS’s corporate, real estate, finance, and construction litigation experience and national energy-industry profile, and their clients from our full range of services.

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