Aaron Rotkowski, ASA, CFA
Contact InformationPhone : 503-810-7399
Fax : 503-210-0383
Position: Director – Valuation and AppealsAreas of Expertise: Aaron’s practice is focused on assisting corporate taxpayers with issues related to the assessment and valuation of their taxable property. These valuation issues often relate to unit valuation, the identification and valuation of intangible assets, capitalization rate studies, obsolescence studies, and the allocation of taxable property to a taxing jurisdiction.
Aaron assists clients in all aspects of the assessment and appeal process, including presenting the valuation analysis at informal meetings with taxing authorities and at formal presentations at the appellate level.
Aaron has 20 years of valuation-related experience. He has worked with many of the country’s largest taxpayers, including companies in the airline, telecommunication, railroad, utility, pipeline, and manufacturing industries (among many others).
Aaron has authored numerous journal articles on topics related to property tax valuation, intangible asset valuation, and business valuation. These articles have appeared in such journals as the Journal of Property Tax Assessment & Administration, Journal of Multistate Taxation, The Tax Lawyer, and The Value Examiner. Prior Experience: Prior to joining Complex PTS, LLC, Aaron held the title of Vice President and was the leader of the property tax valuation practice at Willamette Management Associates. At Willamette, Aaron prepared USPAP-compliant appraisals that were used to assist taxpayers, judges, boards of appeal, and other interested parties on issues related to the valuation of taxpayer property.
Before joining Willamette, Aaron served as an associate for Obsidian Finance Group, a hybrid private equity/advisory firm that specialized in unique, difficult, and distressed situations. At Obsidian, Aaron performed valuation due diligence and analyses of a variety of business and investment opportunities.Professional Affiliations: American Society of Appraisers
Institute for Professionals in Taxation
Education and Designations: University of Oregon, B.S., Business
Accredited Senior Appraiser (business valuation) – American Society of Appraisers
Chartered Financial Analyst – CFA Institute
Associate Member of the Institute – Institute for Professionals in Taxation