Peter William Low

Peter William Low of Austin, Texas, departed this life on October 18, 2025. Just two weeks before, Peter celebrated his 73rd birthday on October 4th while watching college football with family and rallying to recall specific Longhorn football games, coaches, players and plays from the 1960’s to present. An old soul at heart, Peter always preferred to listen to Longhorn sports on the radio, committing every game to memory. Peter was a raconteur and intellectual who was beloved by his friends and family. He loved writing (always with a dictionary, thesaurus and the rules of grammar close at hand) and enjoyed reading everything from poetry, history and politics to the Property Tax Code. Throughout the years, Peter built an impressive record album collection (now vintage) and enjoyed collecting antiques.

Born in Corpus Christi, Texas, to William J. and Marjorie C. Low, Peter embraced the rule of primogeniture at an early age and was quick to educate his two younger siblings on the subject. He enjoyed spending weekends on Padre Island. Peter developed a serious love of baseball, collecting prized baseball cards and playing as a pitcher for many years. The family moved to Dallas in 1968, and Peter graduated from W. T. White High School in 1970.

Near the end of the Vietnam War, Peter served his country and was honorably discharged from the U.S. Army in 1974. He then enrolled at The University of Texas at Austin where he earned a BBA in Accounting and a JD in Law. Justice Norman Utter selected Peter to serve as a clerk for the Corpus Christi Court of Appeals after graduation, developing his appellate and legal acumen. It was during these young adult years that Peter discovered that he was talented at billiards (think “pool shark”) and bridge. Peter went on to earn the distinction of becoming an American Contract Bridge League Life Master.

Peter began his legal career in 1985 and concentrated on local property appraisal and tax law, as well as public and administrative law. Peter had extensive experience representing taxing units in delinquent tax collection, appraisal districts, and appraisal review boards. He represented these entities in administrative, district court, and appellate hearings. Peter appeared as lead counsel or co-counsel before the Texas Supreme Court and in most of the Texas Courts of Appeals and was the author of numerous appellate opinions. He followed the Texas Legislature closely and drafted position papers and legislation. Peter was a guest lecturer for professional tax organizations and conducted training seminars for appraisal district boards of directors and appraisal review board members. He authored a public law course, which has since been offered throughout Texas. After more than 20 years as a solo practitioner, Peter joined fellow property tax attorneys to form Low Swinney Evans & James in 2018.

With his quick wit, dry sense of humor, and genuine interest in others, Peter always enjoyed engaging in lively conversation with friends, colleagues and family. His warm, kind, folksy presence, his storytelling, and his insight on politics and Longhorn sports will be missed.

Please know that Peter deeply valued and cared for his long time, loyal friends. As a jovial, good humored, mischief loving uncle, Peter was extremely proud and fond of his nieces and nephews.

May Peter rest in eternal peace.

Peter was preceded in death by his parents Bill and Marjorie Low and brother David Christopher Low. He is survived by his niece Annika Low. He is also survived by his sister Anne Brigham, her husband Bud, and their children Elizabeth, Conner, Mary Anne, Amanda, and Cole. The family is so very grateful for the compassionate care Peter received from Brookdale Westlake Hills SNF and from Hospice Austin.

A memorial gathering will be held at the Weed-Corley-Fish Funeral Home at 5416 Parkcrest Drive in Austin, Texas, on Tuesday, November 11, 2025, at 2 p.m. In lieu of flowers, please make memorial contributions to a charity of your choice.