Proposition 19 Revisited: Proactive Planning Techniques and Practice Pointers

Michael Kelly joined Ajalat, Polley, Ayoob, Matarese & Broege as an associate in 2022. His practice areas include Property Tax, Franchise Tax, Sales and Use Tax, City Business Tax, and Documentary Transfer Tax.

Michael received his undergraduate degree from UCLA and earned his Juris Doctor from Loyola Law School in 2016. During his time at Loyola, he served as the Vice Chair of the Public Interest Law Foundation, a program dedicated to providing assistance to those traditionally underrepresented in the legal system.

Michael is an experienced litigator with expertise in environmental contamination and remediation. He has helped clients navigate the environmental regulatory process and has worked closely with regulators and experts to analyze and develop remediation strategies on impacted land.

Greg was born in Long Branch, New Jersey and grew up at the Jersey Shore. Greg attended Florida State University for his undergraduate studies where he graduated summa cum laude and Phi Beta Kappa. After graduating from FSU, Greg attended UCLA School of Law where he was awarded a Dean’s Merit Scholarship.

Greg began his practice at Latham & Watkins LLP. Greg joined Ajalat, Polley, Ayoob, Matarese & Broege in 2009 where he specializes solely in California State & Local Tax matters. Greg became a partner in 2016.

Super Lawyers Magazine has consistently recognized Greg as a Super Lawyer and Greg was recognized early in his career as a rising star by the California State Board of Equalization.  Greg was also awarded the New Member Achievement Award by the Institute for Professionals in Taxation.  Greg has served as chair of the State and Local Tax Committee of the Taxation Section of the Los Angeles County Bar Association, as chair of the Institute for Professionals in Taxation’s Property Tax Symposium Planning Committee, and as chair of the property tax committee of the Institute for Professionals in Taxation’s Annual Conference.

Greg is a frequent speaker/commenter on state and local tax issues. Greg has spoken at various events for the Los Angeles County Bar Association, the Institute for Professionals in Taxation, the Beverly Hills Bar Association, at the California State Bar Annual Conference, and at various California CPA Society events. Greg also teaches a quarterly continuing education class on California State & Local Taxes at Cal State University – Los Angeles. Additionally, Greg has authored numerous articles that have been published in the Los Angeles Lawyer Magazine, by the USC Tax Institute, and by the California State Bar Tax Procedure and Litigation Committee.

Greg is admitted to practice in all California state courts as well as before the U.S. District Court, Central District of California and the U.S. Circuit Court of Appeals, 9^th Circuit.