Spencer Banks

Spencer has been practicing property tax law since 2019 and represents commercial property owners of all types, including office, build-to-rent projects, mixed-use developments, retail, multifamily, industrial, hotels, and many other types across Texas. Typical representation includes valuation disputes, pre-acquisition analyses, exemptions, abatements, and delinquent tax issues. Spencer advocates for property owners on numerous tax issues, both at the administrative level, before the Administrative Review Board, and in litigation.

Spencer graduated magna cum laude with his undergraduate degree in Economics from Texas Tech University in 2016 and went on to earn his Juris Doctorate from Southern Methodist University’s Dedman School of Law in 2019. While at Texas Tech University, Spencer gained experience at Parker Hannifin in the purchasing department and later at Transwestern Commercial Real Estate in their Tenant Advisory Group. Throughout his undergraduate experience, Spencer developed an interest in the complex machines and inventory at Parker Hannifin, as well as in the different levels of finish-out that landlords would offer, which he observed while helping brokers tour properties with prospective tenants. While at Dedman School of Law, Spencer externed with Judge Martin Hoffman of the 68th Civil District Court and performed public service for Children at Risk. Spencer began clerking at Estes & Gandhi, PC in January 2019 and joined full-time in August, as an associate attorney, post-graduation. In 2024, Spencer became a Shareholder and joined the leadership team at Estes & Gandhi, PC (now Estes & Banks, PC).

Spencer is a member of the Institute for Professionals in Taxation and became a Certified Member of the Institute (CMI) in 2024. He is admitted to practice in any Texas court and is ready to advise property owners regarding a wide array of property tax-related issues. Property owners commend Spencer for his responsiveness, analysis, and drive to deliver the best outcome in every dispute.