Nicholas M.J. Ray

Nicholas is a partner in the Vorys Columbus office and a member of the tax group.  His practice focuses on real property tax valuation disputes and appeals.  Nicholas has assisted clients throughout the United States in managing real property tax assessments including contesting assessments where appropriate.  Engagements range from portfolio-wide representation to individual properties.  Nicholas has served as lead counsel in more than 25 real property tax valuation cases before the Ohio Supreme Court.  In addition, he has served as lead counsel in scores of Ohio Board of Tax Appeals cases and has appeared before more than 60 of Ohio’s 88 county boards of revision.

Nicholas also has significant experience in other aspects of state and local taxation including personal property taxation, sales and use tax, and oil and gas tax.  He has represented clients before county boards of revision, the Ohio Department of Taxation, the Ohio Board of Tax Appeals and the Supreme Court of Ohio.  Nicholas is also a past chair of the Ohio State Bar Association's Taxation Committee.

Nicholas is a frequent presenter and has lectured on state and local tax issues in Ohio.  He was an adjunct professor of law at Capital University Law School, where he taught on state and local tax matters as well as tax research, tax and professional responsibility and tax policy.

Nicholas received his J.D. cum laude and his LL.M. in taxation from Capital University Law School.  He received his B.S.B.A. from The Ohio State University.

Nicholas is a Certified Public Accountant (Inactive).

Honors & Recognitions

Columbus CEO, Best Lawyers, Tax Law, 2022

The Best Lawyers in America, Tax Law, 2018-2021

Columbus CEO, Top Lawyers in Columbus, 2013-2021

Ohio Super Lawyers, Tax, 2010

Martindale-Hubbell AV Peer Review Rated

Professional & Community Activities

Ohio State Bar Association, Taxation Law Committee, Immediate Past Chair, present; Property Tax Sub-Committee Chair, 2006-present

Columbus Early Learning Centers, Board Member, 1999-2008; Board President, 2003-2005; Board Treasurer, 2001-2003