Toft , Heather

Heather Toft works primarily in the areas of low income housing tax credits, affordable housing equity and debt financing, market rate financing, real estate and general business organizations law.

She concentrates her practice on affordable and market rate multifamily housing for new and existing properties, providing representation in connection with entity structuring, formation and organization, negotiation of debt financings, refinancings and workouts, and property and partnership interest conveyances.

Within the affordable housing sector, Toft represents developers through closing of their tax-exempt bond financing, both privately placed and credit-enhanced, including tax-exempt bond financing provided through the New Issue Bond Program federal program. She negotiates both construction and permanent financing for these transactions, and also provides representation with respect to additional subsidies such as HOME Investment Partnership Program loans, State Housing Initiatives Program loans, State Apartment Incentive Loan program loans, Affordable Housing Program loans and Neighborhood Stabilization Program loans.

Toft enjoys supporting a number of community organizations, including various animal shelters and arts organizations.

Bar Membership



U.S. District Court, Middle District of Florida
U.S. District Court, Northern District of Florida


Florida State University College of Law
Tallahassee, Florida, 1997
J.D., Juris Doctor, magna cum laude

University of Georgia
Athens, Georgia, 1993
B.A., Bachelor of Arts, cum laude


The Georgia Bar

The Florida Bar

Coalition of Affordable Housing Providers, Inc.
Past Board Member

National Association of Bond Lawyers
Past Member