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image JOSEPH M. HARRISON IV - Partner

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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