Dennis Nickel is the Owner/Manager of Nickel & Company, LLC. Dennis graduated from St. Olaf College, cum laude, Phi Beta Kappa and in 1978 from The University of Missouri with a law degree. He is a member of the Oklahoma Bar Association and the Missouri Bar Association. He is a Registered Tax Agent in the State of Arizona, a Senior Property Tax Agent in Texas, and a Licensed Appraiser in both Oklahoma & Missouri. While in Missouri he was the Assistant Counsel for the State Tax Commission of Missouri.

Upon graduation from law school in 1978 he began working in the ad valorem tax area. His experience involved administrative appeals at the local and state levels, as well as courts actions against taxing entities.

He has represented many types of commercial and special use properties. He has extraordinary experience in representing multi-location companies and managing the needs of these clients through the use of our comprehensive tax management services.

He was principally involved in the design and implementation of the personal property tax software used in the filing of personal property declarations, providing estimates to the clients and audit analysis.

Susan Spencer is our Office Manager & Personal Property Department Supervisor. She began as an administrative assistant in 1989 working both real estate and personal property areas. In 1999 she moved exclusively into the personal property area which had now become a separate department of the company. In 2003 she became the Supervisor of the Personal Property Department. She is a licensed property tax consultant in the State of Texas and Arizona.

She has assisted in streamlining our proprietary software and had a primary role in implementing the portion of our system that allows us to remove ghost assets from our client’s filings.

Terry Gilliland has a Bachelor of Arts from the University of Oklahoma and an Associate Degree in Property Management from Tulsa Community College. He has the designation of RPA with the Building Owners & Managers Institute International. Terry has 33 years of property tax related experience. For 8 years he worked in the Tulsa County Assessors Office. He was a condemnation appraiser for 7 years and for 4 years was a review appraiser for a national bank. Terry has worked the last 14 years as a real estate and personal property consultant with Nickel & Company.

Janice Riley has over 30 years real estate and property tax experience. Janice spent 10 years with the Tulsa County Assessors Office. Then she worked 10 years maintaining the database of commercial real estate transactions for a major company in this field and has over 10 years experience in property tax consulting. Currently she is an agent researching, analyzing and approving landlord billings.

Joe D. Hart has more than 30 years of real estate experience. He began in sales then as broker/owner of a nationally franchised real estate company. He spent 11 years appraising all types of commercial properties. He was a review appraiser for the City of Tulsa and for the Tulsa Development Authority. He is licensed as a Certified General Appraiser in Oklahoma and is a licensed tax consultant in Texas and Arizona.

Amy L. Bell has been an agent in the personal property department since November 2001. She has become proficient in the filing of personal property returns all over the United States, the review of values, the filing and settlement of appeals and audits of personal property returns. Amy is a registered Property Tax Consultant in the State of Texas and a registered tax agent in the State of Arizona.

Lisa Skiles began her career as part of the Real Estate Department as a property tax analyst in 1995. She has day to day contact with clients providing all necessary assistance. She is responsible for multi-state deadlines for appeals, tax payments and landlord billings. She is responsible for providing our clients with funds requests to ensure tax payments are made timely by our clients. .

Jackie Nickel researches property data and assessment information as well as providing assistance to agents and tax analysts.