Patrick J. McNerney

Distressed Real Estate, Real Estate, Real Estate Litigation


Fortune 100-500 companies across multiple jurisdictions turn to Patrick McNerney to resolve multi-million dollar property and transfer tax disputes. Patrick’s litigation experience includes jury trials and Illinois Appellate and Supreme Court cases, and his property tax experience spans numerous states including California, Florida, Georgia, Illinois, Indiana, Iowa, Michigan, Minnesota, New York, North Dakota, Pennsylvania, Texas, and Wisconsin.



  • Numerous prominent office, retail, hotel and multifamily real estate assets located in the Central Business District of Chicago, Illinois.
  • Prominent medical services provider in multi-million dollar tax exemption litigation matters.
  • Multiple publicly traded US companies in connection with transfer tax minimization strategies.
  • Publicly traded real estate investment fund in connection with transfer/recordation tax, property tax, and mortgage tax issues associated with the repositioning of a $16 billion portfolio of real estate assets located in 47 states and hundreds of counties and municipalities.


  • The John Marshall Law School, JD
  • Loyola University Chicago, BS

Inscription au Barreau

  • Illinois


  • US District Court for the Northern District of Illinois

Engagement professionnel et communautaire

  • Member of the Building Owners and Managers Association (BOMA) Tax Committee
  • Lead team that proposed and secured passage of new legislation affecting Illinois Captive REITs. (2015)
  • NAREIM (National Association of Real Estate Investment Managers) (2013)