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Winter Real Estate Private Funds
January 21-23, 2026
Montage Laguna BeachLaguna Beach, CA

Abraham Tieh
Director of National Commercial Property Tax at O'Connor & Associates
Speaker

Profile

Abraham Tieh is a recognized authority in commercial property tax appeals, bringing over 35 years of expertise in real estate valuation and complex tax strategies. A licensed Senior Property Tax Consultant and Real Estate Broker, Abraham leads a team of seasoned professionals known for their trusted expertise and proven ability to achieve the lowest possible assessments and tax liabilities for clients.


A leading expert in intangible business enterprise valuation, Abraham specializes in identifying and removing non-taxable business value from assessments of hotels and other properties where business operations are intertwined with real estate. His work has enabled owners to secure fairer valuations and meaningful tax reductions in some of the most complex appeal cases.


He also played a pivotal role in developing the O’Connor Approach®, a proprietary methodology that isolates and removes intangible business enterprise value from commercial property assessments. This breakthrough has secured landmark court victories and continues to set industry standards, driving significant property tax reductions across the hospitality sector and beyond.


His career includes spearheading O’Connor & Associates’ growth through strategic partnerships with leading hospitality associations, franchisors, investors, and management companies. Abraham has been instrumental in advancing innovative appeals strategies and overseeing judicial appeal management that delivers measurable tax savings to property owners nationwide.

Agenda Sessions

  • Tax and Regulatory Priorities for Real Estate Funds

    4:45pm