top of page


We find, appeal and correct the government errors, inconsistencies and misinterpretations that inflate your tax bill.

Property Tax Review Services was founded by Glenn Lucas, an esteemed real estate entrepreneur based in Ottawa, who utilized his extensive background in development, management, and ownership of various properties, including residential lots, multi-residential buildings, commercial/industrial sites, shopping centers, malls, and retirement homes, to launch an appeal on his own local property taxes. His exceptional achievements in this regard prompted numerous other property owners to seek his services to handle their fights for fairness as well.

In response to the increasing demand for his services, Glenn established Property Tax Review Services, which has now been operational for 40 years. The company, which is based in Ottawa, has grown to represent thousands of properties across Ontario and Quebec, and Glenn's profound experience in the field earned him an appointment to the 2001 City of Ottawa Task Force on property assessment and property tax issues, where he reported to the Ontario government.


At Property Tax Review Services, Glenn, along with a seasoned team, ensures that appeals are conducted proficiently and efficiently while maintaining their clients' trust and confidence.



Glenn Lucas


For the past 36 years, Glenn has owned and operates Property Tax Review Services.  He started his career as a developer/builder and has developed, built, and operated the following type of properties: residential and recreational lot subdivisions, residential housing, multi-residential housing, retirement homes, marinas, recreational lodges, commercial office buildings, industrial warehousing, aggregate sites/sand pit, and redeveloped special use properties.


Glenn started to offer property tax consulting in 1984 to the general public and to Municipalities. His firm, Property Tax Review Services, has approx. 6,000 clients. In 2004 he purchased Gencher Realty Appraisers - a firm specializing in the valuation of special purpose properties for over 40 years.


With Glenn’s extensive experience in the industry he:

  • Acted as a property tax advisor to the City of Ottawa and sits on panels from time to time. He was involved in writing a 2001 report entitled “Task Force on Property Assessment and Property Tax Issues” and delivered to City Council, MPAC and the Ministry of Finance. 

  • Served on a City of Ottawa advisory panel reviewing the assessments of multi-res properties and making recommendations on changes to MPAC’s valuation method to the Ministry of Finance. 

  • Was involved with the Provincial Ombudsman’s Report in 2004-2006.

  • Was contracted to the Bank of Nova Scotia for 2003-2005 for the Ottawa region.

  • Has studied specialty property valuation and continues his studies in the US with the International Real Estate Institute and in Canada at the University of British Columbia. 

  • Has been accepted as an expert witness on valuation issues by the Assessment Review Board and the Ontario Superior Court of Justice and its predecessor.

  • Was recently involved with the formation of a valuation policy for aggregate sites across Ontario with the Municipal Property Assessment Corporation.

  • Was a part-time Professor at Algonquin College teaching in the Law Program.

  • Currently consults with several municipal governments on assessment matters. 

4F4A8613 (1).jpg

Glenn is a member of the following organizations:

  • Law Society of Ontario – Paralegal P00167

  • Canadian Property Tax Association

  • Institute of Municipal Assessors

  • OMTRA – Ontario Municipal Revenue Specialists

  • National Association of Real Estate Appraisers – Registered Professional Member designation

  • International Real Estate Institute – Senior Certified Valuer

  • Algonquin College legal advisory panel

  • Member of the Advisory Panel for the Municipal World Journal

  • Member of MPAC’s Industrial Consultation Group

  • Director of the Canadian Justice Review Board

Ashley Moyes (Lucas)

Paralegal, B.A. (Hons)

Notary Public in Ontario

Ashley grew up in Ottawa where she attended the University of Ottawa and graduated with Honors with two Bachelor’s degrees. She then completed the Paralegal Program at Algonquin College and became a Licensed Paralegal with the Law Society of Ontario in 2019.

Ashley’s career with Property Tax Review Services commenced in 2010, when she began as an administrative assistant performing legal research and gaining valuable experience under the guidance of her father, Glenn Lucas, and other senior Lawyers and Paralegals.  Ashley developed a passion for the niche field of Property Assessment Law and continued to work at the practice while completing her undergraduate studies and obtaining her Paralegal License.

With over 10 years’ experience in the industry, Ashley has a solid knowledge of the complex process and proceedings with appeals before the Assessment Review Board. Her primary functions are to assist in the drafting and submission of all legal documents before the Board, collecting, researching, and analyzing relevant material on various properties in Ontario, producing sales study reports, reporting to clients on the progress of their appeals and managing the day-to-day operations at the practice. Ashley is respected for her organization and leadership skills which has helped orchestrate a smooth flow of legal operations at the firm. She strives to manage the practice to the highest level of excellence.

Ashley is also our firm’s Notary for the Province of Ontario who can assist clients with Notary Public services.

In her spare time, Ashley enjoys spending time with her young family, doing CrossFit, and having fun with her three dogs.

4F4A8620 (1) (1).jpg
Robert Butterworth


Robert Butterworth, KC is an experienced adjudicator and lawyer with a demonstrated history of leadership within the legal and administrative justice communities, especially in the areas of Real Property Assessment and Municipal Tax Litigation. 

Bob was a Member of the Ontario Assessment Review Board (ARB) from 1998 – 2002 and a Vice Chair from 2002 - 2014. Since 2018 he has been a Member of the Federal Payments in Lieu of Taxes Dispute Advisory Panel (DAP).

After leaving the ARB in 2014, Bob has served as Counsel for the law firm of Walker Longo, often providing support to PTRS. In 2023, Bob was appointed Counsel to PTRS and its Paralegals.

While at the ARB, Bob served for six years as a director of the Society of Ontario Adjudicators and Regulators (SOAR). He is a recipient of the 2014 SOAR Medal.

Prior to his appointment as ARB Vice Chair, Bob served as a lawyer in eastern Ontario for 30 years and was a founding partner of the Perth firm of Barker Willson.

4F4A8682 (1).jpg

Bob is a past Governor and Vice Chair of the Trent University Board of Governors and remains a Governor Emeritus. He served two terms on the Council of the Township of North Elmsley, the Planning Board of the Town of Perth as a member, Secretary, Vice-Chair and Chair, and as the first Chair of the Committee of Adjustments for the Township of North Elmsley. He served for six years on the Board of Governors of Algonquin College (including two years as Chair), six years on the Rideau Valley District Health Council (including two years as Chair) and four years on the Ontario Council of Health. Bob is a past National Vice-President of the Canada Jaycees, past Director of the Perth Chamber of Commerce, and past director of the Lanark Communications Network. Bob has been a member of the Steering Committee, Food for Thought, Lanark County, since June 2020.

Bob received a B. Comm. from St. Patrick’s College in Ottawa in 1967 and an L.L.B. from the University of British Columbia in Vancouver in 1970. He was called to the Ontario bar in 1972, moved to Perth that year, and has lived in the Perth area ever since.

Garth Allen


Garth had operated various businesses in years gone by, which helped him develop a good understanding of general business practices.  He became a licensed Ontario paralegal in 2010 and has worked in association with Property Tax Review Services since 2012, where he particularly enjoys reviewing the merits of a case, research, analysis and writing documents on behalf of clients.  He has developed a sound knowledge of how property assessment in Ontario works, and more importantly sometimes, how it should work.  

Garth has specialized in the valuation of Hotels/Motels/Convention Centres and Multi-residential buildings for the last ten years. 

Garth’s interests include music, photography, reading, and walking Chopper, the family dog.

4F4A8661 (1).jpg
Taylor Snider

Paralegal, B.Sc. (Hons)

Originally from Prince Edward County, Ontario, Taylor has been employed as a Paralegal with Property Tax Review Services since 2022.  

Taylor got her B.Sc. (Hons) degree in Biology with a minor in History and a Certificate in Law from Queen’s University. She then completed the Paralegal program at Algonquin College and became a licensed Paralegal. 

While working with Property Tax Review Services Taylor mainly focuses on special projects including the Managed Forestry Tax Incentive Program, the Farm Tax Class, Tax Exemptions, and many more.  

In her spare time, Taylor enjoys camping, hiking, and all things outdoors. She is an avid reader, and loves curling up with tea and a good book. 


Human Resources

As a dog friendly workplace, Property Tax Review Services was more than happy to welcome Rumple to the team back in 2018. She is an incredibly smart English Bull dog that has been with the practice her whole life. 

Rumple spends most of her time critically thinking under the desks of her team members, however, she particularly excels at making the office smile, boosting morale, and lowering stress.   

Rumple - Bio Pic (1).jpg
bottom of page