Fredrikson & Byron, P.A.
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Thomas R. Wilhelmy
Thomas R. Wilhelmy
 
twilhelmy@fredlaw.com
p: 612.492.7058
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f: 612.492.7077
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Assistant: Mary Ann Monahan 612.492.7818
MEET TOM.
MEET TOM

“
If I had been born 200 years earlier, I would have been throwing tea into the Boston harbor. My clients are willing to pay their fair share of property taxes, but no more.”
General Bio
 

Introduction

Tom has practiced Property Tax and Real Estate Law since 1978, and has been an MSBA Board Certified Specialist in Real Property Law since the inception of that designation. He was again named a Super Lawyer by Minnesota Super Lawyers magazine (formerly Minnesota Law & Politics) in 2011. He brings to the firm expertise in real property valuation and commercial property tax appeals, including negotiated and litigated proceedings, and is frequently invited to address the most significant issues in those areas.

Tom is also experienced in commercial real estate, including loan workouts and foreclosures, property acquisitions, and dispositions, contaminated properties, lease enforcements and construction claims, and other related disputes.

Education

  • University of Chicago Law School, J.D., 1978
  • Hinton Moot Court Finalist, 1977
  • University of Notre Dame, B.B.A., 1975, summa cum laude
  • St. Thomas Academy, 1971, summa cum laude

Bar Admissions

  • Minnesota, 1978
  • Federal Courts, 1988

Practice Areas

Selected Publications & Presentations

  • Moderator, Economic Obsolescence, ABA/IPT Advanced Property Tax Seminar, New Orleans, Louisiana, March 24, 2011
  • Speaker, Practical Property Tax Litigation Issues, Pointers and Tips, ABA/IPT Advanced Property Tax Seminar, New Orleans, Louisiana, March 24, 2011
  • Valuation Issues in a Declining Market, ABA/IPT Advanced Property Tax Seminar, New Orleans, Louisiana, March 25, 2010
  • "Real Property Case Update”, Institute for Professionals in Taxation, Minneapolis/St. Paul Chapter, January 24, 2006 
  • "Environmental Effects on Property Tax", Institute for Professionals in Taxation (IPT) 2003 Annual Conference, Phoenix, Arizona, June 23, 2003
  • "Trends in Property Tax Cases - Observations from the Front Line", 5th Annual Real Estate Trends 2003 Seminar, Metro/Minnesota Chapter of the Appraisal Institute, St. Paul, Minnesota, April 10, 2003
  • Chairperson, Minnesota Institute of Legal Education (MILE) Program Asset Valuation, Bloomington, Minnesota, April 3, 2003
  • "The Impact of a Sale of the Subject Property on the Determination of Taxable Market Value", Asset Valuation Seminar presented by Minnesota Institute of Legal Education (MILE), Bloomington, Minnesota, April 3, 2003
  • "Accounting for Stigma in Environmentally-Impaired Properties", Joint American Bar Association/Institute for Professionals in Taxation (ABA/IPT) Advanced Property Tax Seminar, New Orleans, Louisiana, March 22, 2001
  • Chairperson, Minnesota Institute of Legal Education (MILE) Seminar, Asset Valuation, Brooklyn Center, Minnesota, December 20, 2001
  • Moderator, "The Court's Perspective: Guidelines for Presentation of a Valuation Case", MILE Asset Valuation Program, Brooklyn Center, Minnesota, December 20, 2001
  • "Contaminated Properties and Market Value: The Current Status of Judicial and Legislative Developments Involving the Impact of Environmental Issues on Market Value," Institute for Professionals in Taxation (IPT), 1999 Legal Symposium, Indian Wells, California, November 16, 1999
  • "Valuation Litigation Case Law Update: Property Tax," with Ann M. Ladd, 1999 Asset Valuation Seminar presented by Minnesota Institute of Legal Education (MILE), Minneapolis, Minnesota, November 4, 1999
  • "Review and Comment on Judicial Developments Involving Property Tax Issues," 13th Annual Property Tax Appeals Seminar presented by MILE, Bloomington, Minnesota, January 30, 1998
  • "1997 Legislative Developments in the Property Tax System," 1997 New Developments in Real Estate Seminar presented by MILE, Minneapolis, Minnesota, December 10, 1997
  • "Special Purpose Properties, Market Analysis, and Value-in-Use vs. Value-in-Exchange," with Dennis Jabs, MAI, Asset Valuation Seminar presented by MILE, Bloomington, Minnesota, November 6, 1997
  • "Highlights of 1997 Legislative Changes to Property Tax Laws," Commercial Roundtable, Seminar presented by McGladrey & Pullen, August 7, 1997
  • Residential Roundtable, Highlights of 1997 Legislative Changes to Property Tax Laws, Omnibus Tax Bill - Chapter 231, Seminar presented by McGladrey & Pullen, July 10, 1997
  • "Current Issues in Multifamily Residential Property Tax Appeals," Real Estate Seminar presented by McGladrey & Pullen, Minneapolis, Minnesota, January 8, 1997
  • "Property Taxes For Real Estate Lawyers," 1996 New Developments in Real Estate Seminar presented by MILE, Minneapolis, Minnesota, December 12, 1996
  • "Property Tax Valuation During A Recovering Market," Corporate Real Estate Executive (NACORE), September 1996
  • "Property Tax Law in Minnesota: Application of the Tax," Seminar presented by National Business Institute, Minneapolis, Minnesota, August 20, 1996
  • "Banks Often Over-Valued for Real Estate Tax Purposes," Fredrikson & Byron Bank Focus Newsletter, co-authored with James E. Dorsey and Wendy Cell, March 1996
  • "Property Taxes: A Focused Approach," Minnesota Real Estate Journal, January 8, 1996
  • "Property Tax Appeals: A Review of Minnesota Property Tax Practice, Including the Fundamentals of Chapter 278 Proceedings and a Survey of Recent Developments," 1995 Minnesota State Bar Association Tax Institute, November 9, 1995
  • "1994 Property Tax Amendments and Contamination Update," Tax Executives Institute, Minnesota Chapter's Annual President's Seminar, February 1995
  • "Issues in Ad Valorem Proceeding Arising From the Impact of Environmental Considerations On Value," Seminar presented by MILE, Minneapolis, Minnesota, November 3, 1993
  • "Issues in Ad Valorem Proceeding Arising From the Impact of Environmental Considerations On Value," Institute of Property Taxation Milwaukee, Wisconsin, October 27, 1993
  • Ad Valorem Taxation and Environmental Devaluation Part II: Standards of Proof and Case Law Outline," Journal of Property Tax Management, Fall 1993
  • Ad Valorem Taxation and Environmental Devaluation Part I: "Issues in Ad Valorem Proceeding Arising From the Impact of Environmental Considerations on Value," Journal of Property Tax Management, Summer 1993
  • "Issues in Ad Valorem Proceeding Arising From the Impact of Environmental Considerations on Value," Seminar presented by Environmental Analysis & Valuation, Inc., Denver, Colorado, January 28, 1993
  • Chairperson, Minnesota State Bar Association, Continuing Legal Education, Minnesota Property Tax Practice, January 17, 1992
  • Moderator, "A Roundtable Discussion: The Effects of Environmental Issues on Value," and with Mary E. Hanton, "The Effects of Environmental Issues on Value," January 17, 1992
  • "How to Bring a Successful Property Tax Appeal" with Thomas R. Muck, MSBA Continuing Legal Education 1991 Real Estate Convenience Series, Minneapolis, Minnesota, June 5, 1991, Re-published in Real Estate Law Journal, Vol. 5, No. 12, July/August 1992
  • "The Impact of Environmental Considerations Upon the Market Value of Real Property," Hennepin County Bar Association Environmental Law Committee, Minneapolis, Minnesota, February 20, 1991
  • "Current Developments in Property Tax Appeals: Reductions in Value Based on Environmental Considerations and Tenant Concessions," Minnesota State Bar Association Continuing Legal Education, 8th Annual Real Estate Institute, Bloomington, Minnesota, November 16, 1990
  • "Environmental Impact Taxes," 1990 Annual Conference of IPT, San Antonio, Texas, June 18, 1990
  • "Look Beyond the Rent Roll," Minnesota Real Estate Journal, April 2, 1990
  • "Property Taxes: Equality and Uniformity Issues," Minnesota Real Estate Journal, February 27, 1989
  • "Real Estate Appraisal Issues" with Maxwell Ramsland, Jr., seminar presented by the Independent Bankers of Minnesota, Real Estate Lending Workshop, Bloomington, Minnesota, June 21, 1988

Professional Activities

  • American Bar Association, Real Property, Urban, State and Local Law and Tax Sections, State and Local Taxation Committee
  • Minnesota State Bar Association, Real Property and Tax Sections
  • Minnesota Corporate Counsel Association
  • Institute for Professionals in Taxation
  • Minneapolis and St. Paul Building Owners and Managers Association
  • National Association of Industrial and Office Properties
  • Minnesota Shopping Center Association
  • Hennepin County Bar Association
  • Ramsey County Bar Association
  • Gray, Plant, Mooty, Mooty & Bennett, Minneapolis, Associate, 1978-1983, Partner/Shareholder, 1984-1985

Professional Certification

  • MSBA Board Certified Specialist in Real Property Law, certified by the Real Property Section of the Minnesota Bar Association

Honors & Distinctions

  • “AV Preeminent” rating by Martindale-Hubbell
  • National Association of Property Tax Attorneys (NAPTA)
  • Super Lawyer, Minnesota Super Lawyers magazine (formerly Minnesota Law & Politics), 2008, 2010, and 2011