Kathryn Garner



Education and Clerkships

J.D., South Texas College of Law, 1986, with honors

M.S., Baylor University, 1978

B.S., Baylor University, 1976, magna cum laude

Bar Admissions

Texas, 1986


Kathryn Garner's practice is tax law relating to public finance and tax-exempt financings for cities, counties, school districts, higher education authorities, state agencies, port authorities, transit authorities, housing authorities and water utility districts. Kathryn has experience in structuring all types of municipal bond transactions. She regularly consults with governmental issuers regarding arbitrage and rebate compliance and routinely responds to inquiries from governmental issuers and investment bankers regarding tax issues connected to the structure of tax-exempt bonds. Kathryn has substantial experience representing issuers and other parties in connection with IRS audits of tax-exempt bonds.

Kathryn has represented numerous tax-exempt organizations, including publicly supported charities, private foundations, social welfare organizations and business leagues in the application process for exemption from federal income tax and Texas sales and franchise taxes. She also advises exempt organizations regarding ongoing compliance with federal tax laws and regulations applicable to tax-exempt organizations.

Professional and Community Activities

  • State Bar of Texas - Tax Section; Tax-Exempt Bond Committee, Former Chair
  • American Bar Association - Section of Taxation
  • Austin Bar Association - Tax Section
  • Houston Bar Association - Tax Section
  • Houston Bar Foundation
  • National Association of Bond Lawyers
  • Leadership Texas, Class of 2011
  • Women in Public Finance, Texas Chapter

Selected Client Representations

  • Represented higher education financing authorities in issuances of revenue bonds to benefit Texas colleges, universities and junior colleges.
  • Assisted in structuring of the state of Texas annual issuance of tax and revenue anticipation notes for several years.
  • Provided tax analysis and opinions for hundreds of Texas independent school districts in connection with the issuance of tax-supported bonds for the construction of new facilities and the refinancing of prior issuances for new school facilities, including Austin ISD, Clear Creek ISD, Galena Park ISD, Hidalgo ISD, Houston ISD, Katy ISD and numerous other Texas school districts.
  • Provided tax analysis to issuers of Build America Bonds, including one of the largest issuances of Build America Bonds by the Texas Transportation Commission in 2010.
  • Serves as Special Tax Counsel for bond counsel firms that do not have tax counsel.

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