Oliver Gray

Attorney

Oliver Gray’s path in Texas property tax law began well before he earned his law license—shaped by years spent working alongside attorneys and consultants on complex valuation cases across the state. His background spans legal, tax, and consulting roles, with a focus on representing property owners in commercial real estate and income-producing assets.

Before becoming a licensed attorney, Oliver built a strong foundation in property tax consulting and valuation strategy. At Ernst & Young, he developed appeal processes now used firmwide and managed property tax cases for national REITs, retailers, and energy clients. Earlier in his career at Michel Gray LLP, he played a key role in designing valuation templates and building equal and uniform cases for hundreds of commercial properties across Texas.

Oliver brings a deep understanding of valuation methodologies, having developed cases under the income, cost, and equal and uniform approaches for a wide variety of commercial properties. His current practice is informed by this foundation and enhanced by his legal training, with particular emphasis on hospitality, retail, and special-use properties.

Oliver holds a J.D. from St. Mary’s University School of Law and a Master’s in Criminal Justice from Texas State University, where his thesis focused on systemic challenges in juvenile justice.

When he’s not working on valuation or settling Cases, you’ll likely find him cooking at home or exploring San Antonio with his family.