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 40 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 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. AV-rated by Martindale-Hubbell, he is licensed to practice in Tennessee and Arkansas. He has served on the Board of Directors of Evans Petree as well as on the University of Memphis Law School Alumni Board. For several years, he served as secretary of the American Property Tax Counsel (APTC), the national affiliation of leading property tax law firms. 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.



Mr. Raines was recently selected by his peers for inclusion in The Best Lawyers in America 2025 in the fields of Administrative/Regulatory Law and Tax Law for the seventh year.