Elizabeth J. Daniels

Elizabeth “Beth” Daniels joined Johnson Pope in 1979 and became the firm’s first woman partner in 1986. Over the course of more than four decades, she has built a distinguished practice in commercial litigation with a particular focus on ad valorem property tax disputes and real estate litigation.

Beth represents commercial property owners, developers, and property managers in valuation challenges and exemption disputes involving some of Florida’s most complex and high-value assets—including industrial facilities, apartment complexes, hotels, and office buildings. Her work often involves interpreting Florida’s intricate property tax framework, navigating assessment deadlines, and litigating matters before value adjustment boards and circuit courts throughout the state.

She has appeared in nearly every county in Florida, advocating for clients whose properties range from coastal resorts to large manufacturing plants to retail malls. Her litigation experience also encompasses eminent domain, title and title insurance disputes, enforcement of restrictive covenants, and complex foreclosure actions.

Beyond her litigation work, Beth has been a trailblazer within Johnson Pope and Florida’s legal community. As the firm’s first woman partner, she was the first woman to serve as President of the Clearwater Bar Association, helping open doors for the next generation of attorneys through mentorship, collaboration, and example. Her leadership continues to shape the firm’s culture of excellence and integrity, and her decades of experience give clients confidence that every strategy is informed by both experience and sound judgment.

Beth is known for her persistence, precision, and practical approach. She thrives on collaborating with sophisticated clients and counterparts—people motivated by results and grounded in facts. Her clients value her ability to translate technical valuation issues into compelling legal arguments that protect both their property interests and their bottom line.

Representative Matters

• Secured significant tax savings for multifamily housing owners by successfully obtaining affordable-housing exemptions on special elderly housing benefits for large residential complexes, resulting in recurring annual savings in hundreds of thousands of dollars.

• Defended commercial property owners whose long-standing tax exemptions were revoked by county property appraisers, achieving reinstatement and retroactive relief.

• Advised industrial, manufacturing, and utility clients on valuation disputes involving large-scale tangible property, including cement and mining operations, large bakery assets, and telephone systems.

• Represented hotel owners in cases addressing the non-taxable nature of intangible business value, such as revenue, goodwill, assembled staff, and from restaurants and service operations not properly includable in ad valorem assessments.

Bar Admissions

• Florida, 1979
• United States District Court (Middle District of Florida), 1980
• United States Court of Appeals (11th Circuit), 1981

• United States Supreme Court

Education

• Wake Forest University, B.A. in politics, magna cum laude, 1975
  • Phi Beta Kappa
  • Guy T. Carswell Scholar
• Florida State University College of Law, J.D., with high honors, 1979
  • Order of the Coif

  • Florida State Law Review Editorial Board

Awards & Recognition

• Graduate of Leadership Pinellas
• Graduate of Leadership Tampa Bay
• AV® Preeminent Rating, Martindale-Hubbell

• First Woman President of the Clearwater Bar Association

Community & Professional Organizations

• The Florida Bar
  • Member
• The Clearwater Bar Association
  • Board of Directors, 1985 – 1986
  • Secretary, 1986 – 1987
  • First Woman President, 1988 – 1989
• Clearwater Arts Alliance
  • Board of Directors, 2005 – Present
  • President, 2018, 2022 & 2023 – 2025
• Florida Orchestra
  • Board Member
• Sunstate and Tampa Bay Opera Corporation

  • Soloist

Outside the Office

Beth is an avid outdoorswoman who enjoys golfing, fishing, and hiking. On weekends, she often retreats to her favorite spring-fed fishing river, where she insists the challenge doubles when the fish can see you coming.

A lifelong lover of music, Beth began performing in musicals and operas while in college and continues to sing weekly as a choir member and soloist at her church. Her passion for the arts has also led her to leadership roles in several arts organizations, reflecting her belief that creativity enriches both her professional life and her community.