Business Personal Property and Tax Incentives
Jim has had a significant impact on the practice of property tax representation for taxpayers throughout Texas.
He was the first to provide start to finish, administrative to litigation representation which has greatly improved the quality and efficiency of representation for his clients.
He has drafted numerous items of legislation which have significantly improved taxpayer’s rights and remedies and resulted in immeasurable benefits to taxpayers. These include the equal and uniform remedy statute, truth-in-taxation provisions, rendition provisions, taxpayer rights before the ARB, and the attorney’s fee statute. He continues to be a constant advocate of taxpayer rights at the Legislature.
Jim has had a significant impact on the appraisal process in Texas. He has authored many property tax articles published in National Real Estate Investor, Real Estate Forum, GlobeSt.com, Hotel Investor, The Journal of Property Tax Management, and the Texas Bar Journal.
Jim is the exclusive Texas member of the American Property Tax Counsel (APTC) which is a nationwide invitation only affiliation of property tax law firms consisting of 30 property tax law firms and over 100 property tax lawyers. He is also a member of the Institute of Professionals in Taxation, The Texas Taxpayers & Research Association , the Texas Association of Property Tax Professionals and the Ad Valorem Subsection of the Texas State Bar Association.
Jim received B.A. with Honors, M.P.A. (LBJ School) and J.D. degrees from the University of Texas. Jim is a member of Phi Beta Kappa
Kirk Garza, MAI, CCIM, CMI received a B.S. from Texas A&M University in 2006, and graduated with a Master of Land Economics and Real Estate in December 2007. Prior to joining Popp Hutcheson, Kirk was the Senior Director for a privately owned commercial real estate appraisal company and was responsible for the valuation of various property types which included retail, industrial, multifamily, and office properties. Kirk is a Certified General Appraiser in Texas and holds the MAI designation of the Appraisal Institute. Kirk has earned the CCIM designation through the CCIM Institute and the CMI designation from the Institute of Professional in Taxation (IPT). Kirk is active in the ULI Young Leaders group, serves as the Vice President of the Appraisal Institute Austin Chapter, and serves on the Board of Directors for the Aggie Real Estate Network. He leads the Education Committee for the Central Texas CCIM Chapter and is an Advisory Board Member for the Master of Real Estate program at Texas A&M University. Kirk has also written several articles for Texas Real Estate Business regarding the challenges of valuing retail property.
The title “Principal” indicates experience and recognition within the property tax community
and does not indicate control over the practice of law.