Who We Are

Cummings Westlake, LLC was formed by D. Dale Cummings and Wendell S. Westlake to provide property tax consulting services and solutions to the industry.


While some firms strive to be the largest, our philosophy is different. Providing responsive, high-quality service to a select number of clients is our commitment. Our focus is identifying issues and creating solutions to minimize property taxes for our clients.


Our extensive industry experience, valuation skills, and property tax knowledge allow us to deliver focused, measurable results. With over 75 years of combined experience as both tax consultants and as corporate tax managers, we have a unique view of the property tax problems facing industrial taxpayers. As former tax managers for major industrial companies, we also know the value of credible relationships with tax assessors and local communities. We understand the importance of establishing and maintaining long-term relationships.


We have secured millions of dollars in tax savings for industrial taxpayers through strategic tax planning, reductions in assessed value, tax abatement and incentives, and industrial district negotiations.