Our Team

Greg is one of the senior members of MTE Paralegal Professional Corporation bringing more than 30 years of property assessment and municipal taxation experience. He brings extensive Assessment Base Management and consulting experience to the organization having worked on both sides of the Assessment paradigm. Greg specializes in Special Purpose Business Properties including Landfills and Quarries amongst others.

Prior to joining MTE, Greg was elevated through multiple positions at the Ministry of Finance's Property Assessment Division, spent more than a decade with the Municipal Property Assessment Corporation's Valuation Groups and several years assisting with the property tax management and assessment needs of Ontario municipalities in a consulting capacity.

Guy Tudino is a seasoned property tax and assessment professional with over 30 years of experience representing municipalities in complex assessment appeals across Ontario. He has been with MTE since 2006 and currently serves as the Principal Paralegal for the firm. Guy specializes in valuation strategy, litigation support, and proceedings before the Assessment Review Board.

His practice focuses on development land, commercial, industrial, and special-purpose properties, advising municipal clients on valuation methodologies, risk assessment, and defensible litigation strategies. He has extensive experience managing appeals through all stages of the process, including disclosure, expert evidence, negotiations, and hearings.

Guy is recognized for his strong advocacy, deep valuation expertise, and practical, results-oriented approach to resolving disputes under the Assessment Act and the Municipal Act, 2001. He works closely with clients and expert witnesses to ensure well-supported positions that protect the municipal assessment base and promote equitable taxation outcomes.

Brad believes in communicating with municipalities. This, and his unique expertise in all matters municipal see him in demand to provide consulting to municipalities in multiple areas including the review of tax policy as it applies to specialized properties.

He is an expert in the provision of financial tax advisory services, assisting municipalities in the development of directed tax policy, and the analysis of reassessment impacts on specialized properties involving aggregate extraction, farming and centralized valuation. Brad regularly provides assistance to his clients in the development of strategies for future tax ratios and how changing them can impact tax policy.

To support this work, Brad focuses on research and analysis of tax ratios, reviewing changes in Provincial legislation regarding property assessment and tax classes, plus new service initiatives to ensure municipalities equitably maximize revenues from their assessment base. His knowledge and understanding of impacts and outcomes are unrivaled.

Connie Marshall is Manager of Appeals coordination and brings several years experience as a property tax and assessment professional with over 30 years in the Municipal and the private sectors. She has been a member of the MTE ABM team since 2005, doing all aspects of appeal management. She assists all members of the team in meeting deadlines and quality control. She keeps the Appeal Management systems up to-date and always promotes best practices.

Connie is an experienced advocate for our clients, dealing with all types of properties, including commercial, industrial, and residential, etc.

Patricia's career at MTE has been defined by her strong leadership and analytical expertise in property tax and municipal finance. As a senior member of the team, she plays a key role in tax policy analysis and modelling projects, contributing to the design, execution, and delivery of comprehensive client reports. She is also responsible for coordinating staff and resources across multiple policy initiatives, ensuring projects are delivered efficiently and effectively.

Patricia has contributed to a wide range of projects, including assessment roll audits and tax policy reviews. Her work involves data collection, tax impact modelling, analysis, and detailed client reporting to support informed decision-making.

In addition to her project work, Patricia supports training and education initiatives by assisting in the development of workshops, preparing sample applications, and facilitating stakeholder communication.

Prior to and throughout her time at MTE, Patricia has built a reputation for her strong project management skills and her ability to translate complex tax data into meaningful insights. She holds a Bachelor of Arts in Economics from the University of Waterloo.

Paul is a highly accomplished consultant in Property Assessment with more than 30 years of deep and varied experience. His expertise covers numerous facets of Tax Policy, including assessment principles of dormant and declining properties, power generation facilities, international bridges and tunnels and automotive assembly facilities, of which he is recognized as an industry expert.

He has in-depth knowledge of the principles applied in assessing properties in Ontario and has a keen ability to translate emerging technologies into beneficial solutions for the assessment industry. He is extremely well versed in managing consulting engagements through their full lifecycle including mediation and arbitration.

Paul's decade plus tenure with a major Property Assessment Consulting enterprise culminated in his role as Director of Assessment Consulting Services, a multi-million dollar provincial business. He was responsible for defining roles in and undertaking engagements personally to support municipal tax policy studies. With his background as a paralegal, he was lead consultant for hundreds of high profile municipal assessment appeals.

An accredited member of the Institute of Municipal Assessors, a Member of the Professional Land Economists and a fully licensed paralegal with the Law Society of Upper Canada, Paul brings a vast array of professional expertise to represent the interests of Municipalities as both advocate and expert in the Municipal taxation field.

John Innes is a Professional Accountant and seasoned senior municipal executive. Before joining MTE at the end of 2019, he spent 30+ years as a Treasurer, CFO and CAO at a variety of Ontario municipalities. He has worked at both lower-tier and upper-tier municipalities and is expert in all aspects of municipal administration, taxation, assessment valuation, tax policy formation, advocacy, funding, and finance.

Innes has also been involved in the formation and administration of Tax Policy since the advent of "10-5-5", at both the lower-tier, upper-tier levels as well as Provincial Working Groups. He has worked closely with AMO and MFOA on issue evaluation and advocacy for municipalities. He coordinated the task force that successfully convinced the previous Provincial Government that it needed to update and amend the valuation methodology for the taxation of landfills in Ontario.

His knowledge of the intricacies involved in the relationship between ratios, sub-classes, discounts and their impacts on tax rates and tax burden have resulted in his being asked by the Ministry of Finance and the Municipal Finance Officers Association to speak at several conferences and seminars about topics ranging from fairness of the taxation system to how to measure and quantify the impact of policy decisions on a municipality's budget.

Innes also understands the culture and political environment under which municipalities, their staff and elected officials operate. Through his connections with senior staff at municipalities, within government (MOF) and at organizations such as AMO, MFOA (and even MPAC), he is able to clarify for and provide direction to clients on matters of interpretation and applicability of the rules and new policy directives issued by the Province and affecting municipalities.

Quinten is a Licensed Paralegal with the Law Society of Ontario. He holds a Bachelor of Commerce majoring in Real Estate Management at Toronto Metropolitan University (formerly Ryerson University).

Quinten is an accredited member of the Institute of Municipal Assessors and is currently pursuing his M.I.M.A. designation. Over the past decade, Quinten has furthered his knowledge and insight through his active involvement in the Ontario Property Assessment and Taxation industry.

Don has expertise in valuing industrial, commercial, residential and institutional properties for assessment purposes across Canada. He has extensive work in the retail sector as well as a special focus on evaluating challenging industrial properties. Don’s professional approach has been applied as a valuator and expert witness for both the private and public sectors from across Canada.

Don is an expert in the quantification and application of functional and external obsolescence as well as all other forms of depreciation – often a sticking point in the valuation of complex industrial properties. He has developed courses about the valuation of special purpose and other property types. Don has also published papers on the application of depreciation and the methods used to assess properties. His experience includes instruction in the assessment of real estate to valuators and Board members. Some of this work was given special recognition by the International Association of Assessing Officer (IAAO) in 1995.

Don has worked for MTE since 2015 and now focuses on the valuation and expert testimony on the assessment of properties across Ontario for our Municipal clients. He works well with our paralegal team to bring resolution to assessment appeals.