Jennifer A. Smith is an associate in the Real Estate Practice, focusing on real estate tax credit finance and community development. Her work includes representing developers, investors, funds and financial institutions in the acquisition, development, financing, sale and disposition of developed and undeveloped real estate. She prioritizes minimizing risk to her clients while ensuring deals close quickly and efficiently.

Jennifer has experience representing equity investors, financial institutions and other lenders, borrowers and developers, in a variety of debt, equity and mezzanine financings and syndications, as well as the acquisition, leasing and development of commercial real estate. She has represented parties on all sides of a commercial real estate transaction, including sellers, buyers, landlords, tenants, lenders and developers. Jennifer also represents clients in Low-Income Housing Tax Credit transactions, New Markets Tax Credit Program transactions, Rehabilitation Tax Credit (Historic Preservation) transactions, and qualified opportunity zones.

In the tax credit finance sector, Jennifer has represented clients in structuring, negotiating and documenting tax-advantaged debt and equity investments throughout the US. She handles all aspects of each transaction, including analyzing and recommending the best structure for the transaction; preparing organizational, syndication, loan, acquisition and related documents; rendering tax advice to ensure the proper treatment of the projected tax benefits; issuing tax opinions; reviewing and advising on the underlying real property transaction; and advising on compliance with federal and state tax credit programs.

Jennifer is passionate about serving her community, and has represented pro bono clients in landlord-tenant disputes, lead-based paint abatement, and representation for minority-owned businesses.

Prior to joining the firm, Jennifer worked as a law clerk in the Office of Fair Housing and Equal Opportunity (FHEO) at the US Department of Housing and Urban Development, where she worked on enforcement and compliance with the Fair Housing Act and the Civil Rights Act of 1964.

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  • Representing real estate developers in the acquisition and sale of commercial property and developments.
  • Representing real estate developers for investment and development in qualified opportunity zones.
  • Representing financial institutions and insurance companies as lenders in real estate-backed loan transactions.
  • Representing direct investors and syndicators in the acquisition of Low-Income Housing Tax Credits, New Markets Tax Credits, and Rehabilitation Tax Credits (Historic Preservation).
  • Representing tenants in the healthcare industry in the leasing of commercial real estate and related transactions.
  • Representing owners in the hospitality industry in the acquisition and disposition of commercial real estate.
  • Advising Ohio landlords and tenants during the COVID-19 pandemic on various landlord-tenant matters during a time of ever-changing housing laws and regulations.


  • Indiana University Maurer School of Law, J.D., cum laude, 2019
  • The Ohio State University, B.A., summa cum laude, 2016


  • Ohio, 2019

Memberships & Affiliations

  • Columbus Bar Association
  • Women Lawyers of Franklin County
  • Women’s Affordable Housing Network

  • Co-author, “What Do IRS Final Regulations Mean for the Future of Five-Year Rehabilitation Credit?” Tax Mgmt. Real Est. J., 163-166, 2020.

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