Raymond Gray directs the negotiation and settlement efforts of the firm. Raymond received his B.A. degree from Southwestern University, and his J.D. degree from the University of Texas at Austin.

Prior to becoming partners with Jim Popp, Raymond spent nearly 15 years of representing appraisal districts and taxing units. Few persons better understand the pressures and constraints under which appraisal districts operate or the interplay between local appraisal efforts and state revenues than Raymond. He has been a much-requested speaker at professional seminars as well as a frequent instructor of appraisal district and tax office staff, teaching subjects such as Texas Property Tax Law, Property Tax Collections, and Advanced Collections. An active member of IPT and Texas Association of Property Tax Professionals, Raymond has spoken at numerous conferences and symposia.

Raymond served as law clerk to the Committee on Ways and Means of the Texas House of Representatives during the initial revisions of the Texas Property Tax Code in 1981. And, he was Legislative Aide and Counsel to his hometown (Corpus Christi, TX) state representative.

Raymond is a founding member of the Property Tax Subsection of the State Bar of Texas, and is either a current or former member of the Texas Association of Appraisal Districts (TAAD), Texas Association of Assessing Officers (TAAO), Texas Association of County Assessors (TACA), and Texas Association of School Assessors (TASA).