Gauri S. Samant

Gauri generates meaningful property tax savings for owners and tenants of commercial and industrial properties located in Minnesota seeking to reduce the assessed values of their properties and to minimize their property tax burdens. Gauri’s extensive trial and court experience makes her uniquely capable of advancing her clients’ interests both in settlement negotiations and in the courtroom.

A regionally and nationally recognized leader in property taxation, Gauri applies her extensive knowledge of property tax laws and valuation principles to advocate for her clients in their property tax disputes—whether in the courtroom, in mediation, or in settlement negotiations. Gauri is passionate about ensuring that her clients do not pay more than they should in property taxes. She has successfully reduced the real estate assessed values and generated hundreds of thousands of dollars in property tax savings for her clients. 

Gauri’s clients include owners and tenants of commercial and industrial properties located in Minnesota, particularly properties located in and around the Minneapolis- St. Paul metro area. Gauri has extensive experience representing clients who own hotel, apartment, office, industrial, shopping center, and retail properties, where her clients face large property tax burdens, and she can generate significant property tax savings. Additionally, Gauri also represents property owners seeking to procure or maintain an exemption from property taxation for qualified properties.

Gauri is a trusted client advocate and handles the property tax appeal process for her clients from beginning to end. She frequently appears as the lead attorney in property tax disputes before the Minnesota Tax Court, including for motion practice and trials. She also has significant experience representing clients before the Minnesota Supreme Court, including on issues of first impression involving the protections available to property taxpayers under the Minnesota Government Data Practices Act and constitutional due process and uniformity taxation issues.

An established thought leader, Gauri frequently speaks and publishes on legal developments and trends pertaining to property taxes. She is featured in Best Lawyers: Ones to Watch in Tax Law and is actively involved in several real estate and property tax organizations, including the Institute for Professionals in Taxation.

Prior to joining Fredrikson, Gauri graduated cum laude from the University of Minnesota Law School and served as clerk to Chief Judge John Tunheim of the U.S. District Court for the District of Minnesota.

Gauri has significant experience representing owners and tenants of the following types of properties, among others, to challenge and reduce their property taxes:

• Hotels and motels – including convention hotels, upscale hotels, midscale hotels, and economy motels.
• Apartment buildings – including high rise apartments and multifamily structures of various classes.
• Office properties – including high rise office towers, medical office buildings, single-tenant and multi-tenant office properties of various classes, and mixed-use buildings.
• Industrial properties – including manufacturing, warehouse, research and development, and flex properties.
• Retail properties – including department stores.
• Shopping centers – including multitenant strip shopping centers.
• Movie theaters.
• Assisted living facilities.
• Qualified properties – exemptions from property taxation.

Education

• University of Minnesota Law School, J.D., 2015, cum laude
• State University of New York College at Geneseo, B.A., 2012, summa cum laude

Admissions

• Minnesota, 2015
• U.S. District Court for the District of Minnesota

Clerkships

• Clerk, Honorable John Tunheim, Chief Judge, U.S. District Court for the District of Minnesota, 2016-2017

• Best Lawyers: Ones to Watch, Tax Law, 2022-2025
• Minnesota Super Lawyers Rising Star, Tax, 2024
• North Star Lawyer, Minnesota State Bar Association, 2015, 2019, 2022
• Phi Beta Kappa

Professional Activities

• Institute for Professionals in Taxation (IPT), Member, 2018-present, IPT Property Tax Symposium Planning Committee, 2023-present
• Minnesota Asian Pacific American Bar Association, Committee Member, 2018-present
• Journal of Law and Inequality, Note and Comment Editor, 2014-2015; Staff 2013-2014