About Sallie

Sallie Lin advises clients with a wide variety of matters related to real estate, such as financing, leasing, acquisitions, and partnerships. She counsels clients on development and construction projects, including affordable housing projects which leverage Low Income Housing Tax Credits, tax-exempt bond financing, state and local funding, and equity investment. Her experience as a housing developer with the Low Income Housing Institute in Seattle gives her valuable experience with equity investments, nonprofit governance, and the development process.

Sallie has represented nonprofit organizations, governmental entities, for‑profit developers, educational institutions, and lenders. She works with each client to provide practical advice and solutions to address their specific needs and constraints.

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  • Representation of nonprofit Catalyst Public Schools in the acquisition and financing of its existing building located in Bremerton, Washington, which will allow the charter school to expand its physical space to serve kindergarten through 8th grade students and complete renovations to the building.
  • Representation of Sea Mar Community Health Centers in the acquisition and financing of a newly constructed four-story apartment building in Seattle that will be used to provide 39 units of affordable housing.
  • Representation of public housing authority on the financing of a scattered site project involving Low-Income Housing Tax Credits, tax-exempt bonds, and other public and private funding.
  • Representation of the Bellingham Housing Authority in a LIHTC project that will add approximately 180 new rental units, together with commercial space to serve as the Authority’s new offices. This project includes 9% tax credits, 4% tax credits, and tax-exempt bond financing, as well as additional public funding.
  • Representation of a low-income housing provider on the acquisition and financing of a newly constructed 76-unit apartment building, initially intended for market-rate housing.
  • Representation of for-profit low-income housing developer in the acquisition of a 228-unit affordable housing development in the Portland metro area.
  • Representation of three independent charter schools in facilities improvements, including leasing, financing, and construction contracting.
  • Representation of for-profit developer in the financing of twinned 4%-9% LIHTC projects that will provide more than 260 units of affordable housing and commercial space, which is part of a larger mixed-use, mixed-income development in Redmond, Washington. The financing included tax credit equity financing, public funding, and construction and permanent loan financing from a variety of sources. The combination of two projects, each with differing financing, created a large tax risk and necessitated the separation of every aspect of the projects’ ownership, financing and accounting, and operations.
  • Representation of nonprofit Catholic outreach organization in the land acquisition, construction and financing of 19,000-square foot, 100-bed permanent homeless shelter in the city of Kirkland, Washington.
  • Representation of port district in ground lease of commercial/retail space located in environmentally sensitive area.
  • Representation of nonprofit music education organization in joint-venture acquisition with affordable-housing provider of land to be site of mixed-use building for music school and affordable housing units.
  • Representation of for-profit developer of affordable housing for seniors, using HUD-insured financing.
  • Representation of faith-based university in its closing of a series of tax-exempt bonds to re‑finance existing loans.
  • Representation of nonprofit independent high school in its closing on a series of bonds totaling $13 million that will be used to fund the construction of a new STEM learning center and dormitory on the school’s campus.
  • Representation of for-profit developer in the financing of a mixed-use, mixed-income project in Portland, Oregon, that will contain approximately 30,000 s.f. of commercial space, 126 affordable units and 19 market rate units. The financing included city development financing, LIHTC, energy tax credits, tax-exempt and taxable bond financing, and construction and permanent loan financing from a variety of sources. To accommodate requirements of the multiple parties, the structure included a ground lease and a condominium.
  • Representation of nonprofit organization in negotiating lease agreement for office and meeting space, which included complying with requirements for a property tax exemption.
  • Representation of nonprofit organizations in construction financing involving LIHTC, state and local funds, and a private bank.
  • Representation of tax credit investor syndicator in the closing of a LIHTC partnership.
  • Representation of nonprofit organizations in the closing of development financing using New Markets Tax Credits.
  • Representation of a nonprofit hub on the development of a new campus center in Redmond, Washington, including the development agreement, condominium creation, ground lease, and temporary relocation of 20 plus essential-service nonprofit members.
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Honors & Activities

  • Included in The Best Lawyers in America® (Real Estate Law), 2024
  • Named a “Woman of Influence” among Commercial Real Estate legal counsel by GlobeSt.com and GlobeSt. Real Estate Forum, 2023
  • Fellow, OnRamp (international program for women returning to the legal and financial services professions), 2016–2017
  • Board member, Boyer Children’s Clinic, 2017–present
  • Member, Washington Women Lawyers
  • Member, Mother Attorney Mentoring Association (MAMA Seattle)
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Insights & Presentations

Insights & Presentations

  • “New Bill Exempts Real Estate Excise Tax for Real Property Sales or Transfers for Affordable Housing” (co-author), Stoel Rives LLP legal alert, April 28, 2022
  • “Affordable Housing Law Alert: Revival of the Density Bonus Law—Affordable Housing to the Rescue?” (co-author), Stoel Rives LLP legal alert, September 15, 2020
  • “Structuring Your Deal Now to Plan for the Exit 15 Years Later,” 24th Annual Utah Housing Matters Conference, September 1, 2020
  • “Affordable Housing Developer Faces Enforcement Action for Violating Washington Eviction Moratorium” (co-author), Stoel Rives LLP legal alert, August 31, 2020
  • “Washington Department of Revenue Issues Special Notice Interpreting SHB 2384 on Property Tax Exemption for Affordable Housing” (co-author), Stoel Rives LLP legal alert, August 20, 2020
  • “Affordable Housing Law Alert: IRS Grants Temporary Relief for Qualified Low-Income Housing and Residential Rental Projects” (co-author), Stoel Rives LLP legal alert, August 6, 2020
  • “Washington Lawmakers Pass Bills Expanding Property and Excise Tax Exemptions for Affordable Housing—Property Tax Bill Survives” (co-author), Stoel Rives LLP legal alert, May 6, 2020
  • “Affordable Housing Update,” 22nd Annual Oregon Land Use Law Seminar, Portland, Oregon, December 12, 2018

Related News & Publications

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