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Experience:
Patrick McNerney focuses his practice on real and personal property tax litigation, and transfer tax analysis and minimization. He also has extensive experience with general litigation and municipal law. He currently manages and supervises the real and personal property and transfer tax practice at Mayer Brown.
Patrick’s real and personal property tax litigation experience includes multi-state ad valorem tax management, real and personal property valuation, real estate tax appeals, real estate tax sales and delinquencies, tax exemptions, and litigation. He has extensive experience with tax appeals of complex industrial, manufacturing, warehousing, commercial, office, telecommunications, nursing, long-term health care and life care facilities, retail, agricultural, multifamily, low income, sanitary landfill, leasehold, and special use properties. He represents Fortune 100 companies in multiple jurisdictions involving multimillion dollar real and personal property tax litigation matters. He has significant litigation experience including jury trials, appellate and Supreme Court brief preparation, and presentation of oral arguments. Patrick has broad experience with national real and personal property tax issues in many states, including California, Indiana, Illinois, Iowa, Michigan, Minnesota, New Jersey, Pennsylvania, and Wisconsin.
Patrick is very experienced with the real estate transfer tax laws and procedures in multiple state, county, and municipal localities, and actively devises transfer tax management and reduction strategies on large real estate fund transactions. He also has experience with transfer tax litigation matters. Prior to joining Mayer Brown, he served as a Cook County Assistant State's Attorney (1982-1989), where he first and second chaired 24 criminal jury trials to verdict and successfully supervised and tried hundreds of criminal bench trials.
Notable Engagements:
Devised transfer tax efficient structures on multiple, large portfolio and real estate fund transactions resulting in millions of dollars in transfer tax savings.
Successfully resolved contested transfer tax case by negotiating a reduction in imposition of transfer taxes, penalties, and interest of more than $800,000.
Successfully represented a major telecommunications company in a property tax case of first impression in Wisconsin Circuit Court that resulted in a $1.6 million tax refund.
Successfully represented a major international electrical component manufacturing company and a food manufacturing company in property tax cases of first impression in Cook County, Illinois, which resulted in tax refunds of more than $1 million.
Successfully represented a major oil refinery in a property tax case in Indiana Tax Court that resulted in a tax savings of more than $15 million.
Successfully represented a major telecommunications company before the Michigan Tax Tribunal and negotiated a settlement that produced a property tax refund of over $1 million.
Successfully represented a major waste disposal company in a property tax case of first impression that was tried in Dupage County Circuit Court and was appealed twice to the Illinois Appellate Court and once to the Illinois Supreme Court; victory resulted in a tax savings more than $16 million.
Co-authored a Petition for Writ of Certiorari and Reply Brief filed in the United States Supreme Court regarding a property tax case for a major tool and hardware manufacturing company.
Education:
The John Marshall Law School, JD, 1982, Loyola University Chicago, BS, 1979. | 