Robert D. Byrne

Michael D. Clayton


Robert D. Byrne has over 40 years of experience in the property tax field.  He has worked as a real estate appraiser and property tax consultant in both the private and government sector.


For ten years Mr. Byrne served in the Special Properties Division of the Los Angeles County Assessor's office.  He was responsible for the appraisal of major hotels, shopping centers, HUD apartments and movie studios.  While at the assessor's office he served a term as President of the Los Angeles Chapter of the International Association of Assessing Officers and was a Director of the Urban Assessor's Institute.  He was also a member of the Association of Government Appraisers.


Mr. Byrne left the County Assessor to join the private sector.  For over 17 years he was associated with the largest independent property tax consulting firm in North America.  During this tenure, Mr. Byrne had the opportunity to speak on property taxation to numerous conventions and meetings throughout the country.  He has written published articles and served as a guest lecturer at the University of Notre Dame Business School on the topic of property taxation.


In 1988 Mr. Byrne founded Robert D. Byrne & Associates, Inc., a national property tax firm specializing in localized service. Capitalizing on his extensive experience in the property tax field and contacts he has made in almost 40 years in the business, Mr. Byrne has developed a consortium of individual property tax professionals and firms to provide his clients with the highest level of service available. This unique approach to property tax consulting offers all clients - large or small, with a limited or national portfolio - the opportunity to put the best consultants in their local jurisdictions to work for them. 


Mr. Byrne earned a BA Degree from St. John's College.  He served for six years on the St. John's College Board of Directors and recently completed a 6 year term as Vice-President of the Notre Dame Club of Orange County.

Michael Clayton brings over 30 years of property tax experience to Byrne & Clayton Consulting, LLC.  For eight years, he was with a Big Four accounting firm that had the largest national property tax practice in the country.   During this time, Mr. Clayton planned, organized and supervised the firm's entry into the industrial and utility industries.  He later served as the firm's national coordinator for complex property tax services dedicating his efforts to the development of new business and marketing strategy.


For 11 years, he was with the nation's largest independently owned property tax advisor, serving as both Western Regional Vice President and Vice President of Client Relations.


Mr. Clayton'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.  His 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.


He serves in a national capacity primarily responsible for client development, managaement and relations.  His responsibilities include an emphasis on the firm's Complex Properties Division focused on utility, manufacturing, industrial and resort property.  Mr. Clayton's client involvement includes matters such as going concern/intangible asset valuations, unit value analysis and appraisals, obsolescence identification and quantification, and personal property analysis.


Mr. Clayton earned a BS Degree from Brigham Young University. He serves as a guest lecturer on property taxation at the University of Denver Daniels College of Business, Burns School Real Estate & Construction Department. Mr. Clayton also served on the Planning Committe for the Annual Wichita Program on the Appraisal for Ad Valorem Taxation for Communications, Energy and Transportation Properties. He is a member of the Institute for Professionals in Taxation.