Profile
Justin Mayor focuses his practice on structuring and closing transactions which employ state and/or federal tax incentive programs including Qualified Opportunity Zone and Qualified Opportunity Fund financing, new markets tax credits, historic rehabilitation tax credits, renewable energy tax credits, low-income housing tax credits and related state and federal incentive programs. He has served as counsel on over $6 billion of state and/or federal tax-incentivized transactions or capital raises. Justin represents funds, investors, lenders, community development entities, and for-profit and nonprofit project sponsors in complex transactions where project or fund capital stacks require enhancement through incentive financing.
Concentrations
- The New Markets Tax Credit Program
- Qualified Opportunity Zones
- Tax law
- Real estate
- Corporate law
Capabilities
Experience
- Representation of four multi-asset Qualified Opportunity Funds of $500 million to $1 billion, 10 multi-asset Qualified Opportunity Funds of $100 million to $500 million, six single asset Qualified Opportunity Funds of $20 million to $100 million, and over 20 captive Qualified Opportunity Funds.
- Representation of a nonprofit organization in a $12.7 million New Markets Tax Credits transaction for construction of new community youth facilities.
- Representation of a nonprofit joint venture in a $6.9 million New Markets Tax Credits transaction for renovation of community health facilities.
- Representation of a marine repair and maintenance company in a $7 million New Markets Tax Credits transaction for expansion of vessel repair facilities.
- Representation of a financial institution in a $9.5 million solar investment tax credit transaction for a 21 MW facility in North Carolina.
- Representation of a nonprofit organization in a $12.6 million New Markets Tax Credits exit transaction for a charter school.
- Representation of a food processor in a $6.9 million New Markets Tax Credits exit transaction for a manufacturing facility.
- Representation of a nonprofit organization in a New Markets Tax Credits exit transaction for a museum expansion.
- Representation of a municipality in a $16 million New Markets Tax Credits transaction for the development of a multi-modal facility supporting revitalization.
- Representation of a developer in a $60 million Historic Tax Credit transaction for an office tower in Baltimore.
- Representation of a marine service contractor in a $8.25 million New Markets Tax Credits transaction for business and workforce expansion.
- Representation of a food processor in a $13.3 million New Markets Tax Credits transaction for a clean energy plant investment. A second phase $13.5 million New Markets Tax Credits transaction expanded the clean energy plant.
- Representation of food processor in a $4.85 million New Markets Tax Credits transaction for a clean energy plant improvement
- Representation of a real estate developer in a $20 million New Markets Tax Credits transaction for a redevelopment project of a mixed-use facility which includes 16 walk-up vendors, two restaurants, a rooftop bar, event space, and theater in an economically challenged area.
- Representation of real estate developer in connection with a $19 million New Markets Tax Credits transaction to develop and construct an adaptive reuse of a historic building in a low-income community.
- Representation of a laboratory in a $34 million New Markets Tax Credits transaction for the development and equipping of its new pharmaceutical manufacturing plant in Puerto Rico.
- Representation of an agricultural and heavy-duty equipment manufacturer in Nebraska in a $10.7 million New Markets Tax Credits transaction for expansion of operations.
- Representation of a developer in a Historic Tax Credit transaction for an educational facility in Jacksonville.
- Representation of a hospital system in a $15.3 million New Markets Tax Credits transaction to construct, rehabilitate, and install various projects in a hospital.
Recognition & Leadership
- NAIOP Tampa Bay Chapter, "Best Urban/Infill Project: Armature Works," 2018
- Lawyers Committee Co-Chair, Notre Dame Alumni Association of Greater Tampa Bay
- Member, Hillsborough County Bar Association
Credentials
Education
-
LL.M., Taxation, University of Florida Levin College of Law, 2015
- Graduate Editor, Florida Tax Review
- Dean Mead Scholar
-
J.D., Notre Dame Law School, 2014
- Senior Articles Editor, Journal of Legislation
- Vice President, Hispanic Law Students Association
- Notre Dame Law School Fellowship Award
-
B.S., Finance, University of Florida, Entrepreneurship, 2011
- Member, Hume Honors College
- Financial Services Board Member, Student Finance Group
- National Merit Scholar
Admissions
- Florida
News, Insights & Events
Justin is a contributor to the GT Israel Law Blog 