Practice Areas

Commercial Real Estate and Finance (Public and Private) 

Commercial real estate and finance transactions, including dispositions, building and permanent loans, “soft” government loans, and tax-exempt bond financings.

Low-Income Housing Tax Credits (LIHTC)

Transactions involving the syndication of low-income housing tax credits (LIHTC), including the analysis and negotiation of LIHTC investment offers and the management of the syndication closing process. Our experience includes both “9%” LIHTCs and transactions involving tax-exempt bonds with “4%” LIHTCs.

Historic Rehabilitation Tax Credits (HTC)

Transactions involving the syndication of historic rehabilitation tax credits (HTC), including management of the historic preservation certification process, the analysis and negotiation of HTC investment offers and the management of the syndication closing process. Our experience includes both single-tier and “master lease” HTC syndication models.

Affordable Housing, Community & Economic Development

In addition to our tax credit experience, we have handled non-tax credit affordable housing matters and general community and economic development matters. We also have advised clients regarding various property tax abatement programs and industrial development agency “lease-back” programs.

Charitable Organizations

We have assisted our not-for-profit clients with charitable entity formations, asset divestitures, and applications for federal and state income, sales, mortgage and property tax exemptions.

General Corporate Matters

We regularly form various types of New York entities and generally advise our clients regarding New York organizational matters.

Title Insurance

We act as “examining counsel” for multiple title insurance companies. In that role, we issue commitments for title insurance policies and handle the associated closings for insurance title companies. You can find current title insurance rates here.

Borrelli & Yots

14 Franklin Street
Suite 813
Rochester, New York 14604

View Map

p: (585) 454-1905
f: (585) 492.6136
info@borrelliyots.com

Attorney Advertising
CIRCULAR 230 DISCLOSURE: Unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.