DAVID W. LERNER

  
David W. Lerner, CEO and President, founded Declaration Services, Inc., in 1981.  Mr. Lerner has a BA  in accounting from Hofstra University, is a Certified Public Accountant, and is a member of numerous professional organizations.  Prior to DSI, Mr. Lerner was employed as a specialist in property tax matters by a consulting firm and by a private business enterprise, and was a senior tax accountant for a national accounting firm.  Responsibilities include special projects, valuation related assignments, coordinating national account services and marketing.
ED WALTHARD

  
Ed Walthard has over 30 years experience in the property tax field.  He served as Supervising Auditor-Appraiser in the Santa Clara County Assessor’s Office and as the west coast Property Tax Manager for Unisys Corporation.  He has a BA in accounting, has done extensive graduate work in taxation, public administration, appraising, and accounting.  Mr. Walthard joined DSI in 1990 and is the Director of Personal Property Appeals.
ELIZABETH CONROY

  
Elizabeth Conroy has 20 years experience in the property tax field.  Prior to joining DSI in September 1998, Ms. Conroy served as Supervising Appraiser in the Santa Clara County Assessor’s Office.  She received a BA from San Jose State University and has completed extensive real estate course work at UCLA, Cabrillo College, the Appraisal Institute and the State Board of Equalization.  She is a Certified General Appraiser and a member of the Institute for Professionals in Taxation.  Ms. Conroy is the Director of the Real Property Division assisted by Cris Barajas.
CHARLES LINDBERG

  
Charles Lindberg joined DSI in September 1991.  Mr. Lindberg is a member of the Institute for Professionals in Taxation.  Prior to joining DSI Mr. Lindberg was a Senior Auditor-Appraiser with a California assessor’s office and has over 30 years experience in the assessment and valuation of business personal property.  Mr.  Lindberg received a  BS in accounting from  San Jose State University and has taught accounting in the community college systems.  Mr. Lindberg is the Director of Personal Property Compliance Services.
CAESAR LADION, JR.

  
Caesar Ladion Jr. joined DSI in April 1993.  Mr Ladion has a BA in accounting from the University of the Pacific, is an Enrolled Agent, a member of the Institute of Property Taxation, the Society of Auditors-Appraisers and the National Society of Enrolled Agents.  Prior to joining DSI Mr. Ladion was employed as an Auditor-Appraiser with Monterey and Stanislaus Counties.  He has over 17 years of experience in the property tax field.  Mr. Ladion is the Director of Audit Services assisted by Amy Walthard.
MARK BOWYER

  
Since joining DSI in 2002, Mr. Bowyer’s primary responsibility is the annual valuation of the client’s real property. Prior to joining DSI, Mr. Bowyer spent five years valuing real property for the County of Santa Clara. In addition, he spent fifteen years in the real estate industry with duties that included the valuation of commercial REO properties for Bank of America/Security Pacific; the valuation of multi-family projects for major savings and loan, and the management of a regional appraisal office. Mr. Bowyer received a BS in Business/Real Estate from San Diego State University. He is a California Certified General Appraiser.
SIMA PATEL

 
Sima Patel joined DSI in February, 1998.  Ms. Patel has over 8 years of experience in the property tax field.  She has a BS in Accounting from San Jose State University.  Her responsibilities include California and Out of State Compliance, audits and valuation projects.
KAREN RAFFELSON
  
Karen Raffelson joined DSI as the Office/Operations Manager in April, 1992 and has over 28 years experience in the area of office management and operations.  Karen has a BA in Sociology, Psychology and History from San Jose State University with a
K-12 multi-subject California Teaching Credential plus extensive Post-grad work in Social Psychology at Wright State University in Ohio.  Her responsibilities include A/P, A/R, HR, Financial Reports, Purchasing, Contracts and Compliance and Appeal Administration.
CLARA HORAN

  
Clara Horan joined DSI in March, 1992.  Ms. Horan has over 13 years of experience in the property tax field.  Her responsibilities include Out of State Compliance and logistics for Out of State Compliance and Tax bills.