From capital architecture to closing execution.

Battle Hill advises sponsors on the full lifecycle of complex incentive-driven real estate financings. Structuring, capital partner selection, negotiation, integration, and closing execution. Historic tax credits anchor most engagements. State incentives and other federal programs come up regularly and draw on the same skill set.

Areas of Focus

Battle Hill’s capabilities span five connected areas. Engagements are scoped to the transaction. Each area draws on the same combination of structuring judgment, institutional fluency, and direct execution experience.

01

HTC ADVISORY

Most sponsors encounter HTC transactions without internal expertise to evaluate the structural and economic implications. The structural questions are specific. The capital markets are unfamiliar. Decisions that look minor at the term sheet stage shape sponsor economics for years.

Battle Hill provides developers with a fluent advisor on their side of the table. We walk principals and internal teams through how the credits work, what the structural choices mean for the deal, and how each decision affects equity partners and project economics. We sit on calls with LPs, counsel, and accountants and translate where needed.

02

HTC EQUITY PLACEMENT

Institutional HTC equity investors evaluate transactions through a specific lens: structure, execution risk, sponsor track record, timing certainty, and long-term asset positioning. Battle Hill works on behalf of its clients to position the transaction for investor review, advise on equity pricing and structure, negotiate terms, and coordinate the tax equity closing alongside the other capital sources. The overall approach is informed by the perspective of having actually operated as a syndicator, not just having worked alongside one.

03

HTC BRIDGE FINANCING

Bridge debt serves a specific function. It pledges future HTC equity commitments as collateral to provide liquidity during construction. Structuring the bridge correctly depends on how it interacts with the construction loan, the equity timeline, and the regulatory schedule. It also depends on knowing what bridge lenders actually price for in the current market.

Battle Hill advises on bridge structuring, lender selection, and integration into the broader stack. The advice draws on direct experience as both a bridge lender and an independent advisor inside HTC closings.

04

CAPITAL STACK INTEGRATION

HTC transactions rarely run on a single source. Federal credits, state credits, conventional debt, mezzanine financing, public incentives, and sponsor equity each carry their own timing, structural constraints, and stakeholder expectations. The integration question is the difficult one.Battle Hill structures the stack around how each capital provider evaluates the opportunity, sequences the financing so the components support each other, and identifies structural conflicts early. The goal is a stack that holds together in practice, not only on paper.

05

EXECUTION AND CLOSING

Closing an HTC transaction requires sustained work across developers, investors, lenders, counsel, accountants, preservation consultants, and other counterparties. Each is moving on a separate timeline. All converge on one closing.

Battle Hill carries the transaction through that phase. We track workstreams, anticipate friction, surface problems before they become delays, and keep the sponsor’s interests intact through documentation and funding.

Execution quality is built into a transaction at the structuring stage, not recovered at closing.

HOW AN ENGAGEMENT WORKS

Four phases. One continuous effort.

The engagement is structured around the full arc of the transaction, from initial feasibility and capital markets execution through to closing, with direct involvement at every stage.

01

Feasibility and structuring

Evaluating the asset and the incentive opportunity together. That means: assessing HTC qualification, sizing the available credits, and developing a capital architecture that is realistic and executable before the project goes to market.

02

Capital markets

Taking the transaction to market across all capital sources, conventional and HTC debt and equity. That includes identifying and approaching the right counterparties, managing the marketing process, negotiating term sheets, and selecting the capital partners that are the right fit for the deal.

03

Transaction alignment

Confirming that the capital structure works in practice before active closing begins. That means engaging project accountants and legal counsel, qualifying the SNDA with the construction lender, identifying potential collateral overlap across the lending stack, and making sure all capital partners can work together without surprises.

04

Financial closing

Managing the closing process across all counterparties from execution through final funding. That means: coordinating documentation and diligence workstreams, maintaining timelines, keeping all parties moving in the same direction, and making sure the capital structure delivers as designed.

BROADER INCENTIVE WORK
Historic tax credits anchor most engagements. The underlying work applies more broadly. Battle Hill also advises on New Jersey Aspire and CAFE credits, New York State Brownfield credits, and other state and federal incentive programs.
Battle Hill advises on a selective basis with developers and institutional owners working through complex incentive-driven real estate transactions.