David W. Lerner
CEO and President
David W. Lerner 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.
Caesar Ladion, Jr
Director of Personal Property / Tax Consultant
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 22 years of experience in the property tax field. Mr. Ladion is the Director of Personal Property assisted by Cynthia Carrasco.
Director of Real Property
Elizabeth Conroy has 25 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.
Director of Appeal Services
Ed Walthard has over 35 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.
Real Property Consultant
Mr. Bowyer has 28 years experience in the field of real estate valuation and analysis. Prior to joining Declaration Services, he was a Senior Appraiser for Santa Clara County Assessor's office where his focus was the valuation of research and development properties. He has previous employment with a national bank, specializing in the valuation of owned real estate; a savings and loan, where he was Appraisal Supervisor, and established a multi-family department; and also independently valued properties throughout the state. Mr. Bowyer received a BS in Real Estate from San Diego State University, and extensive course work from the Appraisal Institute and other organizations. He is a California Certified General Appraiser.
Sima Patel joined DSI in February, 1998. Ms. Patel has over 15 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.
Project Manager / Appeal Administrator
Cynthia has been with DSI since 2001. She has over 10 years of experience in the property tax field. Her responsibilities include; California Compliance, Out of State Compliance, Personal Property Appeal Administration, Special Projects and provides support to the Tax Consultants and the CEO.
Brittany Lucero joined DSI in May, 2011. Ms. Lucero has received a B.A. in Liberal Arts from Menlo College. Her responsibilities include California and Out of State Compliance, audits and valuation projects.
Operation Administrator / Project Manager
Joe Gonia joined DSI in March, 2009. Mr. Gonia received a B.A. in Business Administration from Gonzaga University. His responsibilities include; A/P, A/R, HR, Financial Reports, Vendor Management, Contracts Administration and Tax bill Administration. Certification: Notary Public, California. Authorized Duties: Certify documents, administer oaths and affirmations.
Jim White joined Declaration Services team as an Ad Valorem Tax Consultant in 2005 following a 26 year career with the Santa Clara County Assessor’s Office. Jim holds the designation of “Certified Auditor-Appraiser” and in September, 2005 was named as a lifetime “Honorary Member” of the Society of Auditor-Appraisers. His extensive experience in the appraisal of personal property includes the supervising the audits for many of the largest business entities in Santa Clara County. He also has over twenty years’ experience of being an assessor’s representative before the Assessment Appeals Boards.
Brendalee Gaerlan joined DSI in November, 2011. Ms. Gaerlan received a B.S. in Accounting from San Jose State University. She has over 13 years of experience in various areas of Accounting. Her responsibilities include California and Out of State Compliance, audits and valuation projects.