Patrick McNerney, a partner in the Chicago office, founded and manages the firm's Property & Transfer Tax practice. The practice concentrates on property and transfer tax planning, structuring, analysis, minimization, state and municipal incentives, and litigation. Patrick’s experience includes multi-state ad valorem tax litigation, real and personal property valuation and tax appeals, tax abatement, real estate tax sale, delinquency and tax exemption litigation. He has extensive experience contesting valuation assessments on large office, retail, industrial, manufacturing, warehousing, telecommunications, medical office buildings, nursing, long-term health and life care facilities, multifamily, low income, sanitary landfill, leasehold, agricultural, and special use properties. Patrick and his team of lawyers and tax professionals represent Fortune 100-500 companies in multi-million dollar tax disputes in multiple jurisdictions. Patrick’s litigation experience includes jury trials and Illinois Appellate and Supreme Court cases and his property tax experience extends to numerous states including California, Georgia, Illinois, Indiana, Iowa, Michigan, Minnesota, New York, North Dakota, Pennsylvania, Texas, and Wisconsin.
Patrick has national specialized expertise in state, county, and municipal real estate transfer/recordation taxes. He devises tax management and reduction strategies on large real estate fund transactions and has significant transfer/recordation tax litigation experience.
As a former prosecutor, Patrick tried 24 criminal jury trials and hundreds of bench trials to verdict.