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Representative Bio

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.

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Representative Bio

Drew Raines is exclusively dedicated to the representation of taxpayers through the property tax appeal process. His background in the fine arts allows him to approach the law from a unique perspective and mine previously unexplored possibilities in the seemingly limited world of property tax rules.

Mr. Raines has been involved in Evans | Petree's property tax appeals for more than a decade as a clerk with the Property Tax Group. He has also clerked for Chicago property tax firm Fisk Kart Katz & Regan, Ltd. and has attended seminars of the American Property Tax Counsel, a national affiliation of leading property tax law firms. In law school, Mr. Raines fulfilled his legal writing requirement with a paper examining Tennessee's "greenbelt" property tax statute as compared with greenbelt treatment internationally.

He graduated from Memphis College of Art in 2007 with a degree in the fine arts, with dual emphases in photography and printmaking, and a minor in art history. He entered law school at the University of Memphis Cecil C. Humphreys School of Law in the fall of 2008. There Mr. Raines was instrumental in the formation of the Law School Art Review Trustees (LSART), a student organization created to facilitate and manage the law school's art collection and display. He served as president of LSART during the 2010/11 year, and graduated with a J.D. that spring.

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Representative Bio

Caren Beth Nichol is a member of Evans Petree’s Property Tax Group where she litigates commercial property tax appeals before state boards of equalization and state courts.

From 2017-2018 she served as President of Evans Petree PC, a full-service law firm founded in 1907 that has grown to include 49 attorneys. Prior to being elected President, Caren served as the firm’s Secretary, as a Director for over 15 years, and as Chair of the Marketing Committee and Litigation Practice Group. When elected President, she became the first female Chief Executive Officer of a major law firm in Memphis. Under her leadership, the firm added numerous attorneys, opened its Oxford location, revamped its marketing, and moved its headquarters.

Caren’s professional recognitions include the Sam A. Myar, Jr. Memorial Award for service to the community and the Bar Association, inclusion in The Best Lawyers in America 2020 in Commercial Litigation for the seventh year, and recognition by Super Lawyers as one of the top 50 Women Lawyers in the Mid-South. She was also chosen as a finalist in the Memphis Business Journal’s 2016 Best of the Bar Awards and was recently included in the Memphis Business Journal’s Super Women in Business. She was also named the Best Lawyers 2020 Closely Held Companies and Family Businesses Law “Lawyer of the Year” in Memphis.

Caren has served as a mentor for the Memphis Business Journal Mentoring Monday program, acted as the legal correspondent for Fox 13 News, and was appointed by the Mayor to the Beale Street Tourism Development Authority.

Until recently, Caren was very active with the Children’s Museum of Memphis, serving as a member of the Board of Directors, a Member of the Executive Committee, and as Treasurer. Additionally, Caren was the Project Coordinator for the Facing History project for the Memphis Bar Association, acted as a volunteer coordinator for Habitat for Humanity, and served on the Grant Committee for the Memphis Bar Association. Currently, Caren is heavily involved in efforts to renovate the University of Memphis natatorium, helping to raise $10 million of the $13 million needed for the project as well as being instrumental in forming a partnership among the University of Memphis, Memphis Tiger Swimming, Splash Mid-South, YMCA of Memphis and the Mid-South and the Rose Foundation to develop an aquatics center to be named for the late Memphis businessman and philanthropist, Mike Rose.

Will Raines, Esq.

Representative Bio

Will Raines practices in the area of property tax law. He has worked with Evans Petree's property tax group in various positions on and off since 2008. He joined the firm as an associate attorney after passing the Tennessee bar exam in 2012.

At Evans Petree, Mr. Raines has done work on both real and personal property tax cases. He has represented clients at real property tax hearings before various county boards of equalization across Tennessee. He has also participated in complex litigation concerning personal property tax issues. He is licensed to practice law in Tennessee and Florida.

Mr. Raines graduated cum laude from the University of Memphis Cecil C. Humphreys School of Law in the spring of 2012. He was a senior staff member at the University of Memphis Law Review. He wrote his Law Review note on Tennessee's Greenbelt Law, addressing the issue of whether real estate developers should be allowed to take advantage of the statute's tax incentives. During law school, he worked as an extern at the Commuity Legal Center's Immigrant Justice Program, where he was involved in many immigration cases and conducted the direct examination of a Spanish-speeking client before the Executive Office of Immigration Review.

Mr. Raines graduated from Rhodes College in 2009. He majored in international business with a minor in Spanish. At Rhodes, he worked in the Economics and Business Department, played worship music on the guitar for several Christian groups on campus, and participated in many community service ventures, such as tutoring and urban home repair.

Mr. Raines is a member of First Evangelical Church and is an avid fan of the Memphis Tigers and Grisslies.

Education:

• University of Memphis, cum laude (J.D., 2012)
• Senior staff Member, University of Memphis Law Review
• Recipient, Dean's Awared for Excellence - Best brief
• Recipient, Dean's Award for Excellence - Outstanding Bluebooking
• Recipient, James F. and Donna Springfield Scholarship
• Extern, Community Legal Center's Immigrant Justice Program

Rhodes College (B.A., 2009)

• Recipient, University Fellowship Scholarship
• Assistant, Economics and Business Development

6060 Poplar Ave.
Suite 400
Memphis, TN 38119

Tel: (901) 525-6781
Fax: (901) 526-0336

website:
Evans & Petree

Firm Information

Evans | Petree PC is one of the few firms in the Mid-South with a practice group dedicated solely to property tax cases.

The Property Tax Group of Evans Petree has saved clients millions of dollars through property tax appeals on both real and personal property. The property tax is a major expense for taxpayers and requires a proactive, aggressive approach. The Property Tax Group represents taxpayers to ensure they are not paying more than their fair share.

Our property tax professionals have combined property tax experience of over 100 years, and the firm has represented taxpayers since the early 1970s. This experience is crucial in identifying and dealing with issues that affect the property tax liability.

Evans Petree has successfully resolved thousands of cases through negotiations with local assessors, appeals to county and state boards of equalization, and courts. We successfully represented the taxpayer in Memphis Bank & Trust v. Garner, a landmark property tax case decided by the U.S. Supreme Court.

We represent all types of properties, such as apartments, banks, hospitals, hotels, warehouses, manufacturing facilities, offices, malls, shopping centers, self-storage, and vacant land. Our representation extends well past the boundaries of Tennessee. In fact, we represent property owners in around 35 states.

Our effectiveness in other states is enhanced by our active membership and participation in the American Property Tax Counsel (APTC). The APTC is a national affiliation of independent property tax law firms. Membership is limited to the preeminent property tax law firm in each state and is by invitation only. Each firm undergoes a rigorous screening process. Our membership allows us to associate with local counsel in other states with proven expertise to ensure the best possible representation of our clients.

In addition to representing taxpayers in appeals, we provide other services, such as property tax management systems, preparation and filing of personal property schedules, and review and payment of tax bills. We can assist in budgeting fro property taxes, obtaining exemptions from property taxes, and achieving payment in lieu of taxes (PILOT) status. If a taxpayer has a need relating to property taxes, our firm can meet that need.

The Property Tax Group of Evans Petree will continue to aggressively represent taxpayers to make sure their property taxes are fair.

#Tennessee Property Tax