Share Holders and Attorneys

Josh has been involved in almost every aspect of the property tax system, and he worked for the largest property tax collection law firm in the state of Texas prior to exclusively representing property owners. His wide-ranging representation has included commercial and industrial properties of all types, owners pursuing exemption and economic incentives, lenders with property tax-specific needs, delinquent taxpayers, and many others.
After graduating from Southern Methodist University in 2002,he earned a Doctor of Jurisprudence in 2004 from The University of Texas School of Law. While in Austin, he served as Technical Editor of the Texas Review of Law and Politics and worked on the Legislative Affairs Committee at the Texas House of Representatives. Josh has been a member of the State Bar of Texas since 2005 and the Institute for Professionals in Taxation (IPT) since 2007. 
In 2013, he achieved the designation of Certified Member of IPT (CMI), and since 2015, he has served on the faculty of IPT’s Property Tax School. Josh is admitted to practice in any Texas court and before the United States District Courts for the Northern District and Eastern District of Texas. Josh has resided in Fort Worth for almost 30 years, and he enjoys traveling,running, hiking, and other outdoor activities.

Niral has been practicing property tax law since 2008 representing commercial property owners with all aspects of property tax representation, including valuation disputes, pre-acquisition analyses, exemption and abatements, property tax lending, delinquent tax, and other areas related to property tax.
Niral is a 2005 graduate of Baylor University where he obtained a Bachelor of Business Administrative, summa cum laude, in Economics with a concentration in Accounting.  He obtained his Juris Doctorate, with honors, from the University of Texas School of Law in 2008 where he was the President and Founder of the South Asian Law Student Association—UT Chapter, Chief Articles Editor for the Texas Intellectual Property Law Journal, and a Student Associate for LexisNexis.
Niral is currently a member of the Institute for Professionals in Taxation.  In 2013, he achieved the designation of Certified Member of the Institute (CMI), considered to be the highest professional designation for property tax consultants.  Niral is also a member of the North Texas Chapter of the Texas Association of Assessing Officers, a lifetime member of Texas Exes, and a member of the Garland Chamber of Commerce Legislative Affairs Committee.  He is also admitted to practice in any Texas court and before the United States District Court for the Eastern District of Texas.

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.

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.