Jay T. Taylor

Jay T. Taylor is a partner in the firm’s Real Estate/Commercial Transactions Practice Group and the leader of the firm’s Tax Credit practice. Jay’s practice is focused heavily on commercial financing transactions and state and federal tax credit incentive products. Jay has extensive experience structuring and closing transactions involving new markets tax credits (NMTC), solar renewable energy tax credits (ITC), historic rehabilitation tax credits (HTC), low-income housing tax credits (LIHTC), and transactions involving conventional commercial real estate and commercial/industrial lending.

Jay is nationally recognized as a qualified active low-income community business (QALICB) counsel in NMTC transactions, successfully closing numerous NMTC transactions annually throughout the country. Jay also represents financial institutions in commercial lending transactions and owners/developers of commercial real estate in all aspects of the acquisition, development, operation, and disposition of commercial real estate.

Jay’s work on behalf of clients has been recognized by lawyer rating organizations and his peers. In 2012, 2021 and 2024, Best Lawyers in America named Jay as the Real Estate Lawyer of the Year in Little Rock. Jay is perennially listed in The Best Lawyers in America and Chambers and Partners USA: America’s Leading Lawyers for Business. Jay is also recognized by Mid-South Super Lawyers as a “Super Lawyer” and was listed in Arkansas Business for Top 40 Under 40. Jay is a graduate of Leadership Arkansas and Leadership Greater Little Rock.

• Emory University School of Law, J.D., 1997
• University of Arkansas at Little Rock, B.A., summa cum laude, 1994

• Leadership Greater Little Rock, Class XX
• Leadership Arkansas, Class III
• Listed in The Best Lawyers in America, since 2007
  • Commercial Finance Law
  • Real Estate Law
  • Securities / Capital Markets Law
• Named “Lawyer of the Year” by Best Lawyers in America, Little Rock, Real Estate, 2012, 2021, 2024 and 2025.
• Named by Little Rock Soiree Magazine as Best Lawyers, Commercial Real Estate, 2016
• Ranked in Chambers USA: America’s Leading Lawyers for Business, Real Estate
• Recognized in Arkansas Business, Top 40 Under 40
• Rotarian of the Year, Club 99 Downtown Little Rock Rotary Club, 2010-2011
• Selected to the Mid-South Super Lawyers List, since 2008

• Represented an international manufacturing company as QALICB counsel in an NMTC financing transaction for development of a new $300 million manufacturing facility in Mississippi.
• Represented a publicly-traded healthcare company as QALICB counsel in a series of NMTC financing transactions for new hospital facilities in Nevada, Wisconsin, Tennessee, and Texas.
• Represented a national solar developer in the development of a $70 million solar electric power generation facility in Tennessee utilizing NMTC and renewable energy tax credit financing.
• Represented a national tax credit investor in a twinned NMTC and historic rehabilitation tax credit transaction for a mixed-use, high-rise, historic building in Arkansas.
• Represented a hospitality industry client in the acquisition of a portfolio of hotel properties.
• Represented a multi-family housing industry client in the sale of a portfolio of apartment properties.

• American Bar Association: Real Property, Probate and Trust Law Section
• Arkansas Bar Foundation, Fellow
• Arkansas Bar Association: Real Estate Law Section
• Easter Seals, Arkansas State Board and Building Committee Member

• Georgia, 1997
• Arkansas, 2000