Michael has practiced property tax since 1986. Throughout his career, Michael’s expertise includes representing owners in the real estate, hospitality, golf, ski, manufacturing, hi-tech, electric, pipeline, oil and gas, telecommunications, cable, and airline industries.

Michael’s experience includes advising hundreds of companies throughout the country regarding their ad valorem taxes. He has served many Fortune 500 companies as well as clients with large, national property portfolios.

Michael has served in a national capacity, primarily responsible for client development, management, and relations. His responsibilities include an emphasis on complex properties with focus on utility, manufacturing, industrial, and resort property.

Prior to running his own consulting firm, Michael worked at a Big Four firm.

External Publications

  • "How to prepare for potential property tax increases" (Colorado Real Estate Journal, May 2017)

Selected Speaking Engagements

  • Property and Sales Tax – What’s Ahead and What Are Their Risks
    (G&T Accounting and Finance Conference, June 2019)
  • Identifying and Quantifying Exempt Intangible Assets
    (Utah Mining Association Annual Convention, August 2017)
  • Which Way Does the Wind Blow? The Valuation of Wind Farms
    (43rd Annual Appraisal for Ad Valorem Taxation Conference of Communication, Energy & Transportation Properties, Wichita State University, July 2013)

Professional Affiliations

  • Member, Institute for Professionals in Taxation
  • Planning Committee, Annual Wichita Program: Appraisal for Ad Valorem Taxation for Communications, Energy and Transportation Properties


  • BS, business, Brigham Young University

Insights from Michael Clayton