Cris K. O'Neall

Cris K. O’ Neall focuses his practice on ad valorem property tax and assessment counseling and litigation (appeal hearings and trials). For over 30 years, he has represented a variety of California taxpayers in equalization proceedings before county assessment appeals boards, the State Board of Equalization, the Superior Court, the California Court of Appeal, and the California Supreme Court.

The clients Cris has served include owners of the following property types:

• Healthcare (hospitals, skilled nursing and assisted living facilities, medical office buildings)
• Hospitality (hotels and resorts)
• Entertainment and recreation (entertainment venues, theme parks, golf courses, ski areas)
• Retail (shopping centers, department stores)
• Energy and natural resources (oil refineries, power plants, oil and gas fields, pipelines, quarries, service stations)
• Public properties (airport concessions, port terminals, marinas, U.S. Forest Service land)
• Food processing plants and distribution facilities/warehouses
• Machinery & equipment, personal property (jet aircraft, harbor cranes)

Concentrations

• Property tax counseling
• Ad valorem property tax appeals and litigation
• Litigation and appeals
• State and Local Tax

Recognition & Leadership

Awards & Accolades

• Team Member, a Law360 'Real Estate Practice Group of the Year,' 2023
• Listed, The Legal 500 United States, Tax - U.S. Taxes - Contentious, 2019-2020