Cecilia J. Hyun is a partner based in the Cleveland office. Her practice is focused on real estate tax assessment in Ohio. She is experienced in handling client portfolios for all commercial property types: retail, industrial, hotel, apartments, health care, and affordable housing located in multiple states. She helps review property tax values, assess appeal strategies, defend against increases in tax assessments, and evaluate potential property tax implications of acquisition/disposition. She works closely with taxpayers to tailor strategies specific to their needs and priorities.
In addition to representing taxpayers before various county boards of revision, the Ohio Board of Tax Appeals, and the Ohio Supreme Court, she has written professional articles on state and local taxation issues.
Education
- Cleveland-Marshall College of Law, magna cum laude
- McGill University, BA, English Literature; East Asian Studies
Bar Admissions
- Ohio – 2004
Professional Associations
- Ohio State Bar Association
- CREW Network Foundation Board of Directors 2024-2025
- CREW Cleveland, chapter of CREW Network; CREW Cleveland President 2017
- Institute for Professionals in Taxation (IPT)
Selected Publications
- "Don't Just Accept Your Tax Assessment" January 2022, Heartland Real Estate Business
- "Time for Your Annual Property Tax Wellness Check" January 2022, Properties Magazine
- "Intangibles Are Exempt from Property Tax" August 26,2020, GlobeSt.com
- "Ohio's Misguided Tax Fix" July 2018, Heartland Real Estate Business
- "Changing Markets, Changing Tax Codes, Changing Property Taxes?" February 2018, Properties Magazine (co-authored with J. Kieran Jennings)
- "Big-Box Retail Offers Property Tax Lessons for Industrial Owners" June 17, 2015, National Real Estate Investor, cited in the IAAO Library Big-Box Retail Store Valuation Subject Guide
Honors
- 2020 Midwest Commercial Real Estate Hall of Fame Inductee
- 2018 IPT Property Tax Article of the Year Award Recipient
- CREW Cleveland 2016 Member-to-Member Business Award Recipient
- CREW Cleveland 2015 Deborah Rocker Klausner Leadership Award Recipient
- CREW Cleveland 2013 Cleveland Member of the Year