Michelle DeLappe

Practice Areas

Michelle helps businesses reduce their state and local tax exposure through effective planning, defending against assessments and pursuing refunds.

Admitted in Washington, Oregon, Idaho, Montana, and Alaska, she handles state and local tax matters in a variety of contexts, including strategic planning, transactions, audits, administrative appeals and litigation. Her experience includes litigating some of the largest property tax disputes in Washington state history. She also helps businesses navigate issues involving nexus, apportionment, sales and use tax, B&O tax, real estate transfer taxes and other excise taxes and fees.

Michelle also represents clients in rate cases and other proceedings before the Washington Utilities and Transportation Commission (UTC). Her experience with administrative law, financial analysis and regulated industries in her state and local tax practice enables her to successfully advocate for clients in UTC proceedings.

A frequent contributor to the discussion on state and local taxes in the Pacific Northwest, Michelle has written for Tax Notes State (a Tax Analysts publication) and co-authors the Washington and Alaska chapters of the ABA Property Tax Deskbook. She regularly presents at events around the country, such as conferences hosted by the Council on State Taxation, Institute for Professionals in Taxation, American Bar Association, Seattle Chapter of the Appraisal Institute and the NYU Institute on State and Local Taxation.

Career

Prior to joining Fox Rothschild, Michelle was a partner in the taxation practice at a regional law firm in the Pacific Northwest.

Professional Memberships

American Bar Association: Taxation Section; The Tax Lawyer (Managing Editor, State and Local Tax) | Institute for Professionals in Taxation, Certified Member of the Institute (CMI): Board of Governors, 2022-2025; IPT 2022 Annual Conference (Overall Chair); 2021 Property Tax Symposium, Advanced Property Tax Education Committee; IPT 2020 Annual Conference, (Overall Chair); IPT 2019 Annual Conference (Property Tax Program Committee Vice Chair); IPT 2018 Annual Conference (Property Tax Program Committee Chair); ABA/IPT 2017 and 2018 Advanced Property Tax Seminar Committee (IPT Co-Chair); and IPT 2016 Northwest Regional Property Tax Seminar Committee (Chair) | National Association of State Bar Tax Sections, Executive Committee Member | Association of Washington Business Tax & Fiscal Policy Council, Member | Washington State Bar Association, Taxation Section: State and Local Tax Committee (Chair, 2012-2014) and CLE Program Committee (Chair, 2014-2015) | Appraisal Institute, Affiliate Member | Oregon State Bar, Taxation Section, Member

Education