Education | | J.D., 1986, Washington University | | Ph.D. Studies, University of Minnesota, Biochemistry | | B.S., 1978, Kalamazoo College |
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Admitted | | New Mexico | | U.S. Supreme Court | | U.S. Court of Appeals, Tenth Circuit | | U.S. District Court, District of New Mexico | | U.S. Tax Court |
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Distinctions | Chambers USA, 2011
Best Lawyers in America, 2005-2012
New Mexico Exemplary Service Award, Association of Commerce & Industry of New Mexico
New Mexico Power Broker, New Mexico Business Weekly, 2010-2011
Duque de Albuquerque Award, City of Albuquerque |
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Memberships | American Bar Association, Tax Section, State and Local Tax Committee
State Bar of New Mexico, Tax Section, Board of Directors and President Elect
New Mexico Tax Research Institute, Board of Directors and Executive Committee
National Association of Property Tax Attorneys, New Mexico Member
Association of Commerce & Industry of New Mexico,
Board of Directors, Executive Committee and Chair of the Government Affairs Committee, Past Chair of the Tax Committee
New Mexico Independent Power Producers
New Mexico Oil and Gas Association, Chair, Tax Committee
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| Tim's practice focuses primarily on state and local tax matters. He counsels business clients on New Mexico tax planning, and represents them in administrative and litigation matters, involving gross receipts tax, compensating tax, severance taxes, tobacco tax, fuel taxes, property tax, corporate income tax, and allocation/apportionment issues for multistate corporations. He also assists clients with drafting tax legislation and administrative issues.
A substantial part of Tim's tax practice is devoted to assisting businesses seeking to expand or relocate in New Mexico to understand application of New Mexico’s tax system to their business and transactions, as well as how to take full advantage of tax incentives in New Mexico and other states. In that capacity, Tim has assisted numerous renewable energy project developers with state and local tax issues peculiar to their businesses.
Tim also has experience with Indian law, including tax issues, as well as land use and general commercial litigation.
Tim is a frequent lecturer on New Mexico's tax system and tax issues. He has spoken before the Council on State Taxation (COST), the New Mexico State Bar, Georgetown University State and Local Tax Symposium and the Institute for Professionals in Taxation (IPT), and presented seminars for Lorman Educational Services as well as accounting and civic organizations. He also authors the annual New Mexico chapters for the American Bar Association Property Tax Deskbook and Sales and Use Tax Deskbook, as well as serving as Deputy Editor in Chief for the Property Tax Deskbook.
Prior to joining the firm, Tim was a shareholder and director at Modrall, Sperling, Roehl, Harris & Sisk in Albuquerque. |
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Representative Matters | | On behalf of NRG Solar, evaluated New Mexico state and local tax burdens on utility-scale PV and solar thermal projects; evaluated potentially applicable state and local tax incentives; drafted and lobbied legislation to clarify ambiguities and gaps in existing law; assisted in structuring projects related transactions to minimize state and local tax burdens; and assisted client in administrative aspects of implementing tax strategy. | | Represent Signet Solar Inc. in a Department of Energy loan guarantee transaction and project financing associated with its Sun Kachina PV production facility in Belen, New Mexico. | | Represented an international solar electric generation company in an evaluation of New Mexico tax incentives and related economic impacts to the company, as well as provided assistance with New Mexico tax incentive amendments to better fit the project. | | Represented a Spanish solar company in a review regarding potential New Mexico tax and other incentives for a solar panel manufacturing plant and solar electric generation facilities, both on and off of Native American lands. Brownstein also reviewed the client's business plan and calculated the potential value of New Mexico tax incentives. |
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Publications & Presentations | "New Mexico Tax Legislation Update," Brownstein New Mexico Tax Update, January 18, 2012.
| "New Mexico Gross Receipts Tax and Texas Sales Tax," Presenter, Lorman Education, December 3, 2011.
| "Property Tax Issues of Concern to Business," Speaker, Council on State Taxation ("COST"), October 19, 2011.
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