Property Tax Practice Area
Andy Raines understands that clients need effective representation to ensure that their property taxes are fair and equitable. He knows that property taxes are a significant, and often burdensome, expense that can dramatically affect the bottom line. He is committed to and has focused his practice on utilizing the property tax appeal process as a vehicle to achieve relief for taxpayers.
Mr. Raines has represented taxpayers in property tax appeals for over 30 years. During that time he has been involved in cases ranging from informal negotiations with local assessors all the way to the U. S. Supreme Court. He represents taxpayers in various types of real estate and personal property matters.
He graduated magna cum laude with a degree in accounting from the University of Memphis in 1977. He graduated in 1980 from the University of Memphis Cecil C. Humphreys School of Law, where he served as associate editor of the Law Review. In 1984, Mr. Raines obtained a certified public accountant license in addition to his law license. He was co-counsel before the U. S. Supreme Court in a landmark tax case, Memphis Bank & Trust v. Garner, in which the taxpayer successfully challenged a Tennessee tax statute. He is licensed to practice in Tennessee and Arkansas.
Mr. Raines presently serves on the Board of Directors of Evans Petree as well as on the University of Memphis Law School Alumni Board. He previously served nine years on the Board of Directors of the Memphis Union Mission, including a term as chairman.
He is the secretary of the American Property Tax Counsel (APTC), the national affiliation of leading property tax law firms. He also serves on the executive committee of the APTC.
Mr. Raines has written numerous articles published in national real estate magazines and has spoken to various groups including the Institute of Real Estate Management (IREM) and the Building Owners and Managers Association (BOMA). He has also spoken several times at the APTC's annual seminar.
University of Memphis (B.B.A.,1970)
Admitted to Practice:Tennessee, 1980
Contact:phone: 901.521.4579
fax: 901.374.7501
email: araines@evanspetree.com
