Steve M. Spencer

Certified Public Accountant

Commercial Ad Valorem Property Tax Consultant

527 N. Magnolia

Palestine, TX 75801

Office: 903-729-8220

Fax: 903-723-0548



Steve M. Spencer, CPA offers consulting services as a Commercial Property Tax Consultant for Texas Ad Valorem Property Tax issues, specifically for convenience stores and other commercial real property and business personal property.

As a CPA Commercial Ad Valorem Property Tax Consultant, the firm has been working with convenience store owners for over 30 years, and has specific, in depth knowledge regarding inventories, business personal property such as MPDs, consoles, tanks/piping, as well as land & buildings, and how convenience stores should be valued under the Texas Property Tax Code.

In depth knowledge regarding other types of commercial property, real and personal, allows insights on how they should be valued under the Texas Ad Valorem Property Tax Code.

As a CPA Commercial Ad Valorem Property Tax Consultant, services offered include but are not limited to:

  • Preparing renditions for land & buildings

  • Preparing renditions for business personal property

  • Preparing and presenting protests for ad valorem property tax values issued by appraisal districts, to the local Appraisal Review Boards

  • Preparing binding arbitration appeal forms and binding arbitration representation for ad valorem property tax issues to a 3'rd party Arbitrator, or to a Texas SOAH hearing

Commercial Ad Valorem Property tax consulting services are offered statewide in all appraisal districts.

Check with our "New Developments" to see when a local seminar in your area may be offered for property owners, or for other topics that will be of interest.

If you feel your ad valorem property tax valuations are not correct, please contact us for a free consultant analysis at

Thank you for visiting our web site.  The following links are provided for your convenience:

New Developments  

Texas Property Tax Code/Binding Arbitration Info



Texas Legislature Online & New Proposed and Pending Legislation



Texas Appraisal District Directory



Steve M. Spencer, CPA


This web site was created on 10/11/02 by BJ Perrin -  It was last modified on 04/04/12.

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