Michelle Halley


Michelle is a director in the construction and real estate group and has more than 20 years of experience in public accounting. Michelle serves clients in the real estate industry by delivering tax compliance and tax consulting services. Her focus has been in real estate serving multi-family developers and operators and specializing in affordable housing. She provides consulting to clients on the low-income tax credit (LIHTC) program, including costs includable in eligible basis, calculation of initial-year/15-year credits, capital account analyses and special allocations, and year 15 exits.

Technical experience

  • 42 Low-income Housing Tax Credits/Affordable housing consulting
  • Partnership tax returns
  • IRC Section 704(b) capital account analysis
  • Carryover and cost certification reports

Education and professional involvement

  • Bachelors of science in accounting from the University of Florida, Gainesville, Florida
  • American Institute of Certified Public Accountants
  • Certified Public Accountant in the states of Georgia and Minnesota
  • Minnesota Society of Certified Public Accountants