Timothy R. Van Valen - Gallagher & Kennedy, P.A.

Timothy R. Van Valen

Listed in Best Lawyers since 2005

Tim's practice focuses primarily on state and local tax matters for large international, national and regional businesses. He counsels clients on New Mexico tax planning, and represents them in administrative matters involving refunds, tax credits, drafting of regulations as well as administrative and court litigation. Tim also has considerable experience drafting tax legislation and has testified before the New Mexico Legislature on tax issues on behalf of clients and business organizations.

Tim’s practice and experience spans nearly all New Mexico taxes, including the gross receipts tax, compensating tax, severance taxes, tobacco tax, fuel taxes, property tax, corporate income tax including reporting method and allocation/apportionment issues for multistate corporations. Tim also has considerable experience with federal constitutional issues affecting state taxation. A substantial part of Tim's tax practice is devoted to assisting businesses seeking to expand in or relocate to 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.

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, National Business Institute and LAT Seminars as well as accounting and civic organizations. He 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.

Kalamazoo CollegeBS 1978Washington University in St. Louis School of LawJ.D. 1986University of MinnesotaPh.D.
U.S. Bank Albuquerque Economic ForumAlbuquerque Arts AllianceState Bar of New Mexico, Tax SectionNew Mexico Tax Research InstituteCouncil on State Taxation ("COST")American Bar AssociationNational Association of Property Tax AttorneysPhilmont Scout Ranch

Office Location

1239 Paseo de Peralta
Santa Fe, NM 87501
United States

Lawyer of the Year Awards

2014 Lawyer of the Year in Litigation and Controversy - Tax of the Albuquerque Metro Area
Timothy R. Van Valen has earned a Lawyer of the Year award for 2014!

Practice Areas

Litigation and Controversy - Tax
Tax Law (Appellate, Audits, Consulting, Litigation, Property Tax, State and Local Tax, Tax Disputes, Tax Planning)