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Glen A. Rosenbaum
Glen A. Rosenbaum
Senior Partner — Tax
Senior Partner — Tax

Glen A. Rosenbaum

Glen A. Rosenbaum

1001 Fannin Street
Suite 2500
Houston, TX 77002

Glen A. Rosenbaum

Glen’s broad-based tax practice emphasizes contested matters, and state and local tax issues. He represents corporations, banks, real estate developers, hospitals and related health care entities, nonprofit entities, and individuals.

Glen’s state and local tax work encompasses administrative practice before the Texas Comptroller of Public Accounts and county tax appraisal districts. He has obtained written rulings from the Texas Comptroller on issues relating to structuring major asset transfers and corporate reorganizations; many of these rulings have set precedents that benefitted subsequent transactions.

Through administrative hearings and court appeals, Glen has resolved many issues of first impression involving Texas taxation. In the local property tax area, he has resolved legal issues of first impression and set precedents on methodologies for appraising industrial and commercial properties. His property tax practice also includes negotiating tax abatements on behalf of newly constructed industrial and commercial properties, and industrial district agreements for facilities located in cities’ extra-territorial jurisdictions.

Glen was actively involved in successfully defending pipeline and electric utility clients against franchise fee claims by Texas cities. In the first of these test cases filed, he played a major role in the conception and preparation of a summary judgment motion that resulted in dismissal of the city’s claims within six months of the initial filing of the suit.

Glen also consults with clients on legislative issues and has participated in the drafting and passage of major legislation for various industry groups, including banking, health care, professional service firms, and oil and gas exploration and production clients. He also has represented individual clients and industry groups in tax-related rulemaking and policy issues before the Texas Comptroller of Public Accounts.

A related area of Glen’s practice is work on behalf of civic and cultural organizations, for which he handles formation, obtaining of tax-exempt status, and various corporate, tax, and business matters. Certain of these matters are handled on a pro bono basis.

Experience Highlights

  • Defended major offshore drilling companies in efforts by the City of Houston to impose property taxes on a retroactive basis on offshore drilling equipment and service vessels owned by companies headquartered in Houston; the settlement on terms we proposed provided for exemption of equipment operating exclusively outside of Texas and the apportioned taxation of vessels operating partially in Texas—the bases for this settlement subsequently were incorporated by the Legislature into the Texas Tax Code

  • Favorable resolution on behalf of an office building developer of administrative and litigation appeals in connection with issues of first impression in Harris County regarding proper methodologies for appraising major office buildings, including discounted cash flow techniques recognizing developer capital expenditure requirements and tenant improvement obligations, and the identification and deletion of intangible asset values from the taxable real estate valuation

  • Represented Houston Ship Channel area industrial clients in connection with the negotiation and approval by the Houston mayor and city council of industrial district agreements in lieu of annexation

  • Represented a major nonprofit hospital in litigation holding that the Texas sales tax exemption could be retroactively claimed for periods prior to issuance by the Internal Revenue Service of the federal tax exemption on which the sales tax exemption was based; the Court’s holding invalidated a comptroller’s administrative rule that prohibited retroactive operation of the sales tax exemption

  • Obtained dismissal within six months of filing in a case of first impression regarding the asserted imposition of city franchise fees against transmission pipelines, thereby defeating the city’s claim

  • Successful representation of an interstate natural gas transmission company in a case establishing that the impact of rate regulation was required to be considered for property tax valuation purposes

  • A multinational oil company in obtaining the first tax abatement in Harris County involving leased office space and developing the prototype agreement for leased office tax abatements

  • Successful defense of Harris County property tax valuation settlements obtained on behalf of an office building developer against assertions raised in the Texas Comptroller’s annual value study that such valuations were below actual market value

  • A major petrochemical company in obtaining tax abatement in connection with a refinery expansion program involving investment in excess of $750 million; during its ten-year term, the abatement will result in anticipated tax savings to the company in excess of $20 million

  • Successful resolution of litigation overturning the Texas Comptroller’s policy regarding the taxation of newspapers

  • Major segments of the Texas banking industry in the repeal of the bank shares tax and the substitution in its place of the Texas franchise tax

  • Major Texas teaching and research hospitals in legislation regarding the mandatory provision of indigent care

  • Statewide coalition of professional service firms in connection with the extension of the Texas franchise tax to partnerships; also served as chair of coalition

  • Represented a major natural gas transmission company in a case of first impression, establishing that pipeline “line pack” is a depreciable capital asset

  • Represented an individual in a case of first impression, establishing that a charitable gift of real estate, with the donor reserving nonproducing mineral interests, qualified for the charitable contribution deduction

  • Successfully represented individual taxpayers in litigation upholding the tax-exempt status of interest on warrants issued on behalf of a Texas river authority in payment for a land acquisition

  • Successfully defended a surgeon’s deduction of expenses related to a yacht used to entertain referring doctors; this was the first case upholding vessel-related expenses under the substantiation rules relating to entertainment facilities

  • Wortham Theater Center with regard to its development and operation, including structuring, negotiating, and drafting, and grant and lease agreements

  • Houston Grand Opera Association, Inc., in connection with tax, corporate and executive compensation matters 

  • New Hope Housing, Inc. in connection with property tax exemptions with respect to housing for low income homeless and unemployed persons 


  • University of Texas School of Law, J.D., 1972 (Phi Delta Phi)
  • University of Texas, B.B.A., 1970 (Phi Eta Sigma; Beta Gamma Sigma; Phi Kappa Phi)
  • Anti-Defamation League, Southwest Region, Torch of Liberty Award for outstanding contributions to the ADL and the community, 2006
  • The Best Lawyers in America© (BL Rankings, LLC), “Lawyer of the Year,” Litigation and Controversy – Tax, 2018, 2020; Tax Law, 2019–2020
  • The Best Lawyers in America© (BL Rankings, LLC), Tax Law, 2003–2021; Litigation and Controversy – Tax, 2011–2021
  • Legal 500 U.S., Tax Controversy, 2013
  • Selected to the Texas Super Lawyers list, Tax, Super Lawyers (Thomson Reuters), 2003–2014, 2016−2017
  • International Tax Review’s: World Tax Review, Leading Lawyer list, 2005
  • Board Chair Emeritus: Houston Grand Opera Association (formerly Board Chair; Senior Vice President/General Counsel and Chair, Finance Committee
  • Executive Committee and Board Member: Texas Taxpayers and Research Association
  • President and Board Member: Houston Food Bank Endowment
  • Chair: Statewide Capital Campaign Committee, University of Texas Hillel Foundation
  • Trustee: Nathan J. Klein Fund
  • Former Chair: State Bar Section of Taxation Liaison Committee with the Comptroller of Public Accounts; Tax Research Association of Houston and Harris County; Taxation Committee, Greater Houston Partnership
  • Former Council Member: State Bar, Section of Taxation
  • Former Co-President: Wortham Center Operating Company
  • Former Board Member: Holocaust Museum Houston
  • Texas
  • “Relief for Taxpayers Affected by Hurricane Harvey,” V&E Tax Update E-communication, August 31, 2017 (co-author)