Attorney at Law
Attorney at Law
Attorney at Law
Attorney at Law
Peter William Low grew up in Corpus Christi and graduated from high school in Dallas. After being honorably discharged from the U.S. Army in 1974, he earned degrees in Accounting and Law from the University of Texas at Austin, and has been licensed to practice law since 1981. Peter worked for three years at the Corpus Christi Court of Appeals, and has concentrated his practice on ad valorem tax law, public law, and appellate law since 1985.
Peter is one of the few lawyers who has had extensive experience representing taxing authorities as a delinquent tax attorney, as an Appraisal District attorney, and as an Appraisal Review Board attorney, and he has represented these taxing authorities in administrative, ARB, District Court, or Appellate proceedings in more than 100 Texas Counties. He has served as lead counsel or co-counsel in property tax litigation that has resulted in dozens of appellate court opinions which sought to resolve various Appraisal District, ARB, and delinquent property tax disputes, and he has appeared repeatedly before the Texas Supreme Court and in most of the Texas Courts of Appeals. He has followed the Legislature closely since 1985, and has drafted position papers and legislation on myriad issues involving the Property Tax Code. He has been a guest lecturer for Texas professional tax organizations, and he has conducted countless regional training seminars for Appraisal District Directors and ARB members. Peter has represented appraisal districts and ARBs in both metropolitan and obscure Texas Counties. He has authored a Public Law Course, which has since been offered throughout the State, and he has also worked with Appraisal Districts and school districts to resolve appeals and other disputes arising from the state’s property value study. In 2018 he joined with Kirk Swinney to form Low & Swinney, PLLC; later that year Peter and Kirk joined with Jim Evans and Ryan James to form Low, Swinney, Evans & James, PLLC. Peter is an American Contract Bridge League Life Master, but he is not, unfortunately, any good at golf.
Kirk Swinney has been representing Texas appraisal districts, cities, counties, and school districts for 34 years. Particularly in the realm of valuation, exemption, and special appraisals for appraisal districts, he has litigated many cases. He also has represented entities in challenge hearings, contract disputes, eminent domain, occupancy and sales tax, effective and rollback tax rate issues, employment, real estate transactions, and property value studies.
Starting his legal career with the City of Midland City Attorney’s Office, he moved to appraisal district litigation with a collection firm in 1990. In 2018, he joined Peter Low, representing appraisal districts and appraisal review boards. Later that year, they joined with Jim Evans and Ryan James in forming Low, Swinney, Evans & James, PLLC., to offer appraisal districts and other local governments a broad based, high quality litigation and general counsel service.
Mr. Swinney is a graduate of Texas Tech University School of Law, 1984. Besides being a member of the State Bar of Texas, he is a member of the State Bar Subcommittee on Ad Valorem Taxation, the Austin Bar Association, Christian Legal Society, and the bars of the United States Supreme Court, Fifth Circuit Court of Appeals, and all federal courts in Texas and Arkansas. He is a frequent speaker for the State Bar subcommittee, Real Estate Center Seminar on Ad Valorem Taxation, and local chapters of TAAD and TAAO.
Jim Evans grew up in Houston. He received a bachelor's degree from the University of St. Thomas where he graduated magna cum laude and a J.D. degree from South Texas College of Law. Jim went through law school while working full time. His career has focused on local government representation, litigation of valuation disputes, and real property law.
With Peter Low, Kirk Swinney, and Ryan James, Jim founded Low, Swinney, Evans & James, PLLC in 2018 where he represents appraisal districts and appraisal review boards in litigation and other legal matters as he has done since 1995. He also has a background in eminent domain litigation, real estate conveyancing, and title examination. Jim is admitted to practice before the United States Court of Appeals for the Fifth Circuit and the United States District Courts for the Eastern, Northern, Southern, and Western Districts of Texas.
Jim is Board Certified in Civil Trial Law by the Texas Board of Legal Specialization. He was certified in 1996 and recertified in 2001, 2006, 2011, and 2016. He is a past member of the Real Estate Forms Committee of the State Bar of Texas and is currently a Fellow of the College of the State Bar of Texas.
Jim is past president of the Alamo Chapter of the Texas Association of Assessing Officers. In 2012, he received the Good Neighbor Award from the Texas Rural Chief Appraisers Association in recognition of his dedication and friendship to rural appraisal districts, their chief appraisers, and the property tax profession. He was on the board of directors of the Austin Child Guidance Center and has served as president of the board. Jim has been elected to that organization’s emeritus board.
Ryan James has represented Texas appraisal districts and other governmental entities
since 2013. In 2018, Ryan founded Low, Swinney, Evans & James, PLLC with Peter Low,
Kirk Swinney, and Jim Evans, where he represents appraisal districts and appraisal review
boards in litigation and other legal matters.
Ryan earned his J.D. from the University of Texas School of Law where he was an editor for
the Texas Journal of Oil, Gas, & Energy Law. He has a Bachelor of Science in
Communication Studies with Honors from the University of Texas at Austin. As an
undergraduate student, Ryan also received the Business Foundations Certificate with
Highest Honors from the McCombs School of Business.
Prior to working for appraisal districts and other governmental entities, Ryan worked at the
Texas House of Representatives, focusing on local government legislation. He has also
practiced business litigation and worked at Texas Rio Grande Legal Aid.
A member of the State Bar of Texas, Ryan is licensed to practice in the United States
District Court for the Eastern District of Texas and the United States District Court for the
Western District of Texas.