Steven J. Vivarronda, Retired


Steve is an Associate at Siegel Jennings whose experience is in real estate taxation and appraisal.  Prior to joining Siegel Jennings, Steve served as a commercial real estate mass appraiser at a mass appraisal firm and was a state certified commercial appraiser at a commercial appraisal firm.

Steve has successfully litigated cases before numerous local boards of revision throughout Ohio and at the Ohio Board of Tax Appeals.  He has also obtained several successful tax exemptions from the Ohio Tax Commissioner on behalf of non-profit clients.

Steve currently consults with APTC member attorneys throughout the United States to analyze and reduce the assessments of clients’ properties located outside Ohio and in the National Portfolio Division.


  • Cleveland-Marshall College of Law, JD, magna cum laude
  • Cleveland State University, MA Economics
  • John Carroll University, BS Economics, cum laude

Bar Admissions

  • Ohio – 2000