|Tennessee Tax Representative|
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.
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.
Andrea McKinnon has a unique combination of education and experience that provides her with an excellent foundation for evaluating and anticipating her clients' property tax needs. She is a strong advocate with a litigator's tenacity and she understands the complexities associated with determining the value of property in this challenging market.
Ms. McKinnon practices exclusively in the area of property tax law, representing taxpayers in administrative and judicial appeals of property tax assessments. Prior to practicing law, she was a Realtor for six years and worked for a Fortune 500 company as a tax accountant while pursuing her master's in taxation. From 2007 to 2008, she served as law clerk to the Hon. Robert L. Childers, Senior Judge of the Circuit Court of Tennessee for the 30th Judicial District at Memphis.
She joined Evans Petree after graduating, cum laude, from the University of Memphis Cecil C. Humphreys School of Law. During law school Ms. McKinnon served on the Law Review editorial board, was a member of the National Mock Trial team, and won various awards for her academic, writing, and oral advocacy achievements. At Evans Petree, she focuses her practice on property tax appeals of multifamily, commercial, and industrial properties, as well as commercial and industrial personal property. In addition to the valuation side of her practice, she has developed an expertise in the legal and procedural issues surrounding real and personal property tax appeals.
Ms. McKinnon is licensed to practice in Tennessee and Mississippi and has been admitted pro hac vice in numerous matters in Arkansas. She is a member of the American, Mississippi, Tennessee, and Memphis Bar Associations. She is the mother of a young son, and is an avid college football fan. In her spare time, she enjoys working with a local high school mock trial team and looks forward to coaching in the future.
Will Raines, Esq.
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.
Rhodes College (B.A., 2009)
|Evans & Petree PC|
1000 Ridgeway Loop Road
Tel: (901) 525-6781
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 Resources|