Marc Hartley

Overview

Marc Hartley is a Principal and Regional Leader in Ryan’s Real Property Tax practice and is based in the Firm’s Carlsbad office. He leads the West Region Commercial Property Tax practice, overseeing service delivery, technical quality, and team development across 16 states. Marc advises institutional and owner-operated clients on complex property tax matters, helping ensure fair, defensible assessments across diverse real estate portfolios.

With more than 25 years of experience in commercial real estate appraisal and property tax consulting, Marc brings deep expertise in valuation, going-concern analysis, possessory interest properties, exemptions, and transaction-related taxes due at closing. His work spans commercial and industrial properties, real estate investment trust portfolios, hospitality assets, and healthcare facilities, with a particular strength in California, Nevada, Oregon, and Washington. Marc is known for his disciplined advocacy, market-driven analysis, and ability to guide clients through high-stakes appeals and compliance challenges. He is also a frequent presenter to clients, taxing authorities, and professional organizations on property tax and valuation topics.

Education & Qualifications

Bachelor of Business Administration, Finance, University of San Diego

Certified General Real Estate Appraiser, Licensed in California and Nevada

Experience & Achievements

Principal and Regional Leader, Commercial Property Tax, Ryan, Carlsbad office

• Leads the West Region property tax consulting and compliance practice of more than 60 professionals

• Advises on valuation, appeals, exemptions, and transaction-related property tax matters

Senior Director and West Region Leader, ONESOURCE Property Tax

• Built and led the largest commercial property tax practice in the western United States

• Managed appeals across 16 states, delivering significant annual tax reductions

• Oversaw the region’s largest compliance team, which processed thousands of filings annually

Director, Property Tax, national accounting firm

• Managed Southern California and Nevada property tax practices

Consultant, Property Tax, regional property tax services firm

Member, Appraisal Institute

Member, Building Owners and Managers Association

Member, California Alliance of Taxpayer Advocates

Member, Institute for Professionals in Taxation

Member, NAIOP Commercial Real Estate Development Association