Contact Information


300 N. Meridian Street, Suite 2700

Indianapolis, Indiana 46204

D: +1 317 237 1174
F: +1 317 237 8474


Indiana University Maurer School of Law
J.D., magna cum laude, Order of the Coif, Indiana Law Journal (editor-in-chief) (1972)
Indiana University, Bloomington
B.A., cum laude (1969)

Bar Admissions


Court Admissions

U.S. Court of Appeals for the Seventh Circuit

Stephen H. Paul


Steve Paul is recognized nationally as a leading expert on property tax law, advising owners of real estate in disputes for more than 40 years. He represents clients before courts and administrative agencies on complex state and local tax matters nationally. Steve is a founding member and current president of the American Property Tax Counsel, the pre-eminent property tax lawyers' association in North America. He also has authored articles on property tax topics and other tax-related issues for a number of professional journals and publications.

In addition to national matters, Steve has argued numerous cases before the Indiana Tax Court and Indiana Supreme Court that have shaped the current state of Indiana property tax law. From 1989-91, he served as general counsel of the Seattle Mariners baseball club.

Faculty Positions

  • Indiana University Maurer School of Law-Bloomington — Professor of Law


  • Indianapolis Monthly Magazine — Most outstanding Indiana property tax lawyer in survey of members of the Indiana Bar Association conducted by Indianapolis Monthly Magazine
  • The Best Lawyers In America — Litigation & Controversy Tax and Tax Law
  • Who's Who in America
  • Who's Who in American Law
  • Indiana Super Lawyers
  • Indiana University Maurer School of Law, Bloomington — Academy of Law Alumni Fellow, 2012

Professional Associations

  • Indiana State Bar Association — State and Local Tax Committee and Property Tax Subcommittee, Taxation Section, 1983-2012
  • American Bar Association — State and Local Tax Committee and Property Tax Subcommittee, Taxation Section, 1983-2012
  • American Property Tax Counsel (APTC) — Founding Member and Indiana Representative (National President, 2011-16, and National Vice President, 2009-11)
  • Counselors of Real Estate (CRE)
  • Institute of Property Taxation

Civic Activities

  • Indiana University Maurer School of Law — Board of Visitors (Chairman)
  • Congregation Beth-El Zedeck — Past President
  • Brentwood Neighborhood Association — Past President
  • Belle Meade Neighborhood Association — Past President


Frequent guest speaker on state and local tax issues at numerous national seminars presented by:

  • Institute of Property Taxation (IPT)
  • American Property Tax Counsel (APTC)
  • National Association of Real Estate Investment Trusts (NAREIT)
  • National Business Institute

Published Articles

  • Retail Property Tax Valuation Debate Heats Up in Hoosier State
    Co-author with Benjamin Blair, Real Estate Forum, June 2015
  • Weigh Anchor Inducements to Sink Property Tax Bills
    Co-author with Benjamin Blair, Shopping Center Business, June 2015
  • APTC Marks 20 Years of Working to Improve Property Tax Systems
    Real Estate Forum, November 2014
  • Loads of Benefits Delivered by a Transportation Subsidiary
    Co-author with Fenton Strickland, Feed & Grain, April 2013
  • The Silver Lining of Increased Vacancy
    Co-author with Benjamin A. Blair, Real Estate Forum, September 2012
  • Disparate Treatment Under City's Assessment Forgiveness Plan Is Ruled Constitutional
    Co-author with Benjamin A. Blair, IPT Tax Report, July 2012
  • Get Real About Tax Assessments: A Property's Chain Affiliation May Affect Its Assessed Value for Property Tax Purposes
    Scotsman Guide, June 2010
  • New Method to Reduce REIT Property Taxes — Stock Price Offers a Reliable Indicator for Assessed Value
    National Real Estate Investor, July-August 2009
  • State and Local Taxation of Natural Resources in the Federal System
    Indiana Contributing Editor (Walter Hellerstein, editor)
  • Property Tax Desk Book
    Indiana Contributing Editor, all issues from 2005-2012, American Bar Association
  • National Real Estate Investor, Real Estate Forum, Midwest Real Estate News and GlobeStreet
    Author of numerous articles dealing with real estate taxation issues


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