Evans & Petree PC

Andy Raines focuses his practice on property tax appeals and has represented taxpayers for more than 30 years in matters ranging from informal negotiations with assessors to proceedings before the U.S. Supreme Court. He represents clients in both real and personal property tax matters and is committed to achieving fair and equitable outcomes for taxpayers.

Mr. Raines has extensive experience handling property tax disputes and has been active in professional organizations, including serving as Secretary and a member of the executive committee of the American Property Tax Counsel (APTC). He has written and spoken on property tax issues and holds a law degree from the University of Memphis Cecil C. Humphreys School of Law and a degree in accounting from the University of Memphis.

Andrew M. Raines focuses his practice exclusively on representing taxpayers through the property tax appeal process. He has been involved in property tax matters for more than a decade, including work with Evans & Petree’s Property Tax Group and prior experience with a Chicago-based property tax firm.

Mr. Raines handles property tax issues with a focus on identifying opportunities within existing rules and frameworks. He earned his J.D. from the University of Memphis Cecil C. Humphreys School of Law and holds a degree in fine arts from the Memphis College of Art.

Caren Beth Nichol is a member of Evans & Petree’s Property Tax Group and focuses on litigating commercial property tax appeals before state boards of equalization and state courts. Her practice centers on representing taxpayers in valuation disputes and related proceedings.

In addition to her legal work, Ms. Nichol has held leadership roles within the firm, including serving as President. She has received professional recognition for her work in commercial litigation and has been actively involved in community and professional organizations.

Will Raines practices in the area of property tax law and has worked with Evans & Petree’s Property Tax Group in various capacities since 2008. He represents clients in both real and personal property tax matters, including appearances before county boards of equalization and participation in litigation involving tax issues.

Mr. Raines focuses on property tax appeals and related proceedings and is licensed to practice in Tennessee and Florida. He earned his J.D. from the University of Memphis Cecil C. Humphreys School of Law and holds a degree from Rhodes College.