Lee Winston
Partner
Lee Winston is a partner at Gray Winston & Hart, where he focuses his practice on high-stakes property tax and valuation litigation at both the trial and appellate levels. He represents property owners in complex disputes against appraisal districts and governmental authorities, handling matters that turn on sophisticated valuation issues, expert testimony, and contested evidentiary records.
As lead counsel, Lee has tried cases to verdict and has taken matters to the Texas Courts of Appeals, briefing and arguing complex valuation, statutory, and evidentiary issues. His practice regularly involves preparing, examining, and cross-examining appraisers, economists, and valuation experts; dissecting appraisal methodologies; exposing unsupported assumptions; and translating technical valuation concepts into clear, persuasive narratives for judges and juries. He frequently litigates matters arising under the Texas Property Tax Code, including disputes involving market value, equal and uniform appraisal, and statutory compliance.
Lee’s experience spans jury trials, bench trials, arbitrations, administrative proceedings, and appeals involving large commercial properties, complex financial data, and contested expert opinions. He is often brought into matters where trial readiness, expert credibility, and preservation of the appellate record are critical. Prior to joining Gray Winston & Hart, Lee practiced commercial and real property litigation in Dallas, Texas.
Lee has distinguished himself for his aptitude in property tax valuation and appellate advocacy. His legal analysis in the firm’s News You Can Use column is read by more than 500 property tax professionals. Most recently, Lee secured a favorable ruling at the Texas Third Court of Appeals reversing and rendering judgment that property was fully exempt from taxation based on a religious organization’s equitable ownership and qualifying use under the Texas Property Tax Code.
Lee is a graduate of The University of Texas School of Law, where he served as Editor-in-Chief of the Texas Environmental Law Journal and as an Associate Editor of the Texas Journal of Oil, Gas, and Energy Law. During law school, he also worked as a legislative intern for Texas State Senator Judith Zaffirini. He earned a Bachelor of Science in Economics from Texas A&M University.
Lee is a member of the State Bar of Texas, the State Bar of Tennessee, and the State Bar of Oklahoma, and is admitted to practice before the United States Court of Appeals for the Fifth Circuit and all United States District Courts in Texas. He serves as Vice-Chair of the State Bar of Texas Tax Section Property Tax Committee and is a Fellow of the Texas Bar Foundation, an invitation-only organization comprised of the top one-third of one percent of Texas attorneys.
Speaking Engagements
Tax Section of the State Bar of Texas, Tax Law in a Day 2024, “Texas Property Tax: Protests, Exemptions, and Beyond,” February 2024.
Institute For Professionals in Taxation (IPT), IPT 2024 Property Tax Symposium, “Depreciate This: Cost Segregation to Victory . . . and the attorney – wielding leverage through granular data at all costs,” November 2024.
Tax Section of the State Bar of Texas, SBOT Careers in Tax Law at UNT Dallas College of Law, March 2025.
Dallas Bar Association, “What Lawyers Don’t Know About Property Taxes Can Hurt Them,” April 2025.
Tax Section of the State Bar of Texas, SBOT Careers in Tax Law at Baylor University School of Law, October 2025.
American Property Tax Counsel (APTC), 2025 APTC Property Tax Seminar, “Case Law Update,” October 2025.
Institute For Professionals in Taxation (IPT), IPT Texas Two Day Seminar, “Discovery After Texas Disposal: Winning Strategies for Texas Property Tax Litigators,” November 2025.
International Association of Assessing Officers (IAAO), IAAO 2025 Legal Seminar, “Turning the Tables: Attacking Valuation Experts in Equity Appeals,” December 2025.
Appellate Cases
Zeon Chemicals, L.P. v. Harris County Appraisal District, 14-20-00798-CV.
NSC Electronics Inc (Sigmatron International Inc) v. Val Verde County Appraisal District, 04-22-00480-CV.
South ½ Block 8 Venture v. Travis Central Appraisal District, 03-23-00764-CV.
Harris Central Appraisal District v. 9280 Bellaire Blvd LP, 14-25-00187-CV.
Westview Drive Investments, LLC v. Harris Central Appraisal District f/k/a Harris County Appraisal District, 01-25-00205-CV.