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JOSEPH M. HARRISON IV - Of Counsel
Joe has a broad range of dispute resolution and litigation experience with an emphasis on representing businesses with significant
property tax appraisal or collection disputes.
In addition to Texas state courts, Joe is admitted before the United States Supreme Court,
United States Court of Appeals for the 3rd and Fifth Circuit, all U.S. District Courts in Texas,
and various U.S. Bankruptcy Courts nationwide.
Areas of Practice
* Value Litigation & Negotiation
* Exemption Disputes
* Tax Abatements & Incentives
* Special Use Valuation
* Contract Dispute Resolution Litigation
* Property and Business Disputes
* Valuation and Damage Issues
Personal and Education
Joe was born in Baltimore, Maryland earned his bachelor's degree, summa cum laude,
from Loyola College and his law degree, with distinction, from St. Mary's University
Honors, Awards, Achievements
Joe is past multi-year Chair of the Property Tax Committee of the American Bar
Association Section of Real Estate, Probate and Trust Law, having also served as Editor of
the annual Property Tax Case Law Survey. Joe is also past Chair of the Legal and Legislative
Committee(s) of the Institute for Professionals in Taxation, a national organization of
businesses and tax professionals, and a member of the State Bar Section on Taxation and
the Texas Association of Property Tax Professionals.
Joe is a prolific speaker on property tax subjects, including "Walking the Ad Valorem
Balancing Beam," Trends and Tips for Equal and Uniform Protests and Appeals, Texas A &
M Tax Seminar, 2006; Open Space Valuation of Farm, Ranch and Wildlife Management
Land: Optimizing Your Rural Tax Bill, State Bar of Texas Annual Advanced Real Estate Law
Course, 2006; Developing Fair & Equitable Appraisals, Texas Association of Property Tax
Professionals 2006; We're from the Government and We're Here to Help You," How the 2005
Federal Bankruptcy "Reform" Act Impairs Property Tax Claim and Value Reduction in
Federal Bankruptcy Proceedings, Texas A & M Property Tax Seminar, 2005; Taxation of
Leaseholds, Possessory Interests and Concession Rights in Exempt Property, American Bar
Assoc. Annual C.L.E. Symposium, 2004; Update on the Use of Federal Bankruptcy Law to
Reduce Ad Valorem Taxes, Annual State Bar Legal Seminar on Ad Valorem Taxes, 2004
Open Space and Wildlife Management Issues Update, State Bar Property Tax Committee,
2003; Making 11 Your Lucky Number; The Use of Bankruptcy Procedures to Reduce
Property Taxes, Annual State Bar Legal Seminar on Ad Valorem Taxes, 2002; Playing the
Property Tax Appeal Game Above the Rim; How Federal Bankruptcy Law and Procedure
Alters the Rights and Negotiating Leverage of Taxpayers, Taxing Units and Central Appraisal
Districts, Texas A & M Legal Seminar, 2000; Counting the Quail in My Backyard Brush pile;
Hot Issues in Texas Wildlife Management and Open Space Law, Texas Association of
Appraisal Districts, 2000; Overview of Recent Legislative Developments, Texas Association
of Assessing Officers, McAllen, Texas, 2000, Now You See It, Now You Don't: Property Tax
Treatment of Intangibles and Business Value In a New Century, American Bar Association
1999 Annual Meeting; Turning Cows and Crops into Cash: Residential and Farm and Ranch
Exemption Provisions, Advanced Real Estate Section of State Bar of Texas, 1999; What Is,
Versus What Should Be: Current Texas Law on the Rendition of Business Personal
Property, State Bar Tax Committee Mid-Year Meeting, 1999; Valuing the (Multi-Family)
Home that's No Castle: Current Issues in Appraisal of Affordable Housing, Texas A & M
Legal Seminar, 1998; Changing Rules for Ad Valorem Taxation, Texas A&M Society of Real
Estate Professionals, July 1998; G.A.A.T. and U.S.P.A.P. Invade the Appraisal Office! What
To Expect From the New Provisions governing Appraisal District Methodology; State Bar Tax
Committee Mid-Year Meeting, 1998; Now You See it, Now You Don't: Point-Counterpoint on
Intangibles and Business Value, Texas A & M Legal Seminar, 1997:, When 2+2=5: How to
Pay Retail Tax Amounts on Wholesale Legal Rights, State Bar of Texas Ad Valorem Tax
Committee, 1997; Ad Valorem Taxation: Practical Tips and Traps, San Antonio Bar
Association, 1996 and 1997; Tax Exemption Issues - Where are We Headed?, State Bar Ad
Valorem Tax Committee, 1996; Paying Attention to Property Taxes, Padgett, Stratemann &
Co., L.L.P., 1996; Ad Valorem Taxation, San Antonio Real Estate Discussion Group, 1996;
Bankruptcy--the Ultimate Shield Against Property Taxes, American Bar Association Spring
Symposium and Committee Meeting, 1996, reprised 1997.
Joe has also authored and co-authored numerous articles, including Minimizing Real
Estate Taxes Through Bankruptcy, Probate & Property (A.B.A. Publication), Nov/Dec 1997,
Bankruptcy Primer For Tax Professionals, State Bar of Texas Seminar on Ad Valorem
Taxation, 1995; Delinquent Property Taxes and Related Issues, State Bar of Texas Annual
Convention, 1995; "Leaseholds, Possessory Interests and . . . the Taxpayer's Bundle of
Rights," State Bar of Texas Seminar on Ad Valorem Taxation, 1994; "Ad Valorem Tax
Exemption of Charitable Hospitals: A Minefield for the Unwary," State Bar of Texas Quarterly
Newsletter, Fall, 1991 (updated 1993 for The Health Law Letter); "Look What They've Done
to Us Now Ma: Successor Developer Issues and Ad Valorem Tax Issues in Connection with
Failed Financial Institutions and Transfer of Real Property," presentation to American Bar
Association, April 1991, and a variety of presentations on the treatment of ad valorem tax
claims in bankruptcy.
Bar Admissions
* Texas
* U.S. District Court Eastern District of Texas
* U.S. District Court Northern District of Texas
* U.S. District Court Southern District of Texas
* U.S. District Court Western District of Texas
* U.S. Bankruptcy Court Eastern District of Texas
* U.S. Bankruptcy Court Northern District of Texas
* U.S. Bankruptcy Court Southern District of Texas
* U.S. Bankruptcy Court Western District of Texas
* U.S. Court of Appeals 3rd Circuit
* U.S. Court of Appeals 5th Circuit
* U.S. Supreme Court
Published Works
* Minimizing Real Estate Taxes Through Bankruptcy, Probate & Property (A.B.A.
Publication), Nov./Dec., 1997
* Bankruptcy Primer for Tax Professionals, State Bar of Texas Seminar on Ad Valorem
Taxation, 1995
* Delinquent Property Taxes and Related Issues, State Bar of Texas Annual
Convention, 1995
* "Leaseholds, Possessory Interests and ... the Taxpayer's Bundle of Rights", State
Bar of Texas Seminar on Ad Valorem Taxation, 1994
* "Ad Valorem Tax Exemption of Charitable Hospitals: A Minefield for the Unwary",
State Bar of Texas Quarterly Newsletter, Fall, 1991
* "Ad Valorem Tax Exemption of Charitable Hospitals: A Minefield for the Unwary", The
Health Law Letter, 1993
Classes/Seminars Taught
* Taxation of Leaseholds, Possessory Interests and Concession Rights in Exempt
Property, American Bar Assoc. Annual C.L.E. Symposium, 2004
* Update on the Use of Federal Bankruptcy Law to Reduce Ad Valorem Taxes, Annual
State Bar Legal Seminar on Ad Valorem Taxes, 2004
* Open Space and Wildlife Management Issues Update, State Bar Property Tax
Committee, 2003
* Making 11 Your Lucky Number
* The Use of Bankruptcy Procedures to Reduce Property Taxes, Annual State Bar
Legal Seminar on Ad Valorem Taxes, 2002
* Playing the Property Tax Appeal Game Above the Rim
* How Federal Bankruptcy Law and Procedure Alters the Rights and Negotiating
Leverage of Taxpayers, Taxing Units and Central Appraisal Districts, Texas A & M
Legal Seminar, 2000
* Counting the Quail in My Backyard Brush Pile
* Hot Issues in Texas Wildlife Management and Open Space Law, Texas Association
of Appraisal Districts, 2000
* Overview of Recent Legislative Developments, Texas Association of Assessing
Officers, McAllen, Texas, 2000
* Now You See It, Now You Don't: Property Tax Treatment of Intangibles and Business
Value in a New Century, American Bar Association 1999 Annual Meeting
* Turning Cows and Crops into Cash: Residential and Farm and Ranch Exemption
Provisions, Advanced Real Estate Section of State Bar of Texas, 1999
* What Is, Versus What Should Be: Current Texas Law on the Rendition of Business
Personal Property, State Bar Tax Committee Mid-Year Meeting, 1999
* Valuing the (Multi-Family) Home That's No Castle: Current Issues in Appraisal of
Affordable Housing, Texas A & M Legal Seminar, 1998
* Changing Rules for Ad Valorem Taxation, Texas A&M Society of Real Estate
Professionals, July 1, 1998
* G.A.A.T. and U.S.P.A.P. Invade the Appraisal Office! What to Expect from the New
Provisions Governing Appraisal District Methodology, State Bar Tax Committee Mid-
Year Meeting, 1998
* Now You See It, Now You Don't: Point-Counterpoint on Intangibles and Business
Value, Texas A & M Legal Seminar, 1997
* When 2+2=5: How to Pay Retail Tax Amounts on Wholesale Legal Rights, State Bar
of Texas Ad Valorem Tax Committee, 1997
* Ad Valorem Taxation: Practical Tips and Traps, San Antonio Bar Association, 1996
* Ad Valorem Taxation: Practical Tips and Traps, San Antonio Bar Association, 1997
* Tax Exemption Issues - Where are We Headed?, State Bar Ad Valorem Tax
Committee, 1996
* Paying Attention to Property Taxes, Padgett, Stratemann & Co., L.L.P., 1996
* Ad Valorem Taxation, San Antonio Real Estate Discussion Group, 1996
* Bankruptcy--the Ultimate Shield Against Property Taxes, American Bar Association
Spring Symposium and Committee Meeting, 1996
* Bankruptcy--the Ultimate Shield Against Property Taxes, American Bar Association
Spring Symposium and Committee Meeting, 1997
* "Look What They've Done to Us Now Ma: Successor Developer Issues and Ad
Valorem Tax Issues in Connection with Failed Financial Institutions and Transfer of
Real Property", American Bar Association, April 1, 1991
* Variety of Presentations on the Treatment of Ad Valorem Tax Claims in Bankruptcy
* "Walking the Ad Valorem Balancing Beam," Trends and Tips for Equal and Uniform
Protests and Appeals, Texas A & M Tax Seminar, 2006
* Open Space Valuation of Farm, Ranch and Wildlife Management Land: Optimizing
Your Rural Tax Bill, State Bar of Texas Annual Advanced Real Estate Law Course,
2006
* Developing Fair & Equitable Appraisals, Texas Association of Property Tax
Professionals, 2006
* We're from the Government and We're Here to Help You," How the 2005 Federal
Bankruptcy "Reform" Act Impairs Property Tax Claim and Value Reduction in Federal
Bankruptcy Proceedings, Texas A & M Property Tax Seminar, 2005
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