Martha A. Hartley

200 South Orange Avenue
Suite 2900
Orlando, Florida 32801
T: 407.367.5427
F: 407.264.8757

Martha Hartley

Best Lawyers Award Badge

Marty Hartley focuses her practice on representing international and domestic developers and commercial property owners in the acquisition, development, finance, and disposition of commercial real estate, including resorts, hotels, mixed use, condominiums and affordable housing projects. In connection with her representation of developers, she has assembled and led teams to achieve land use and zoning modifications for projects in both Central and South Florida, including obtaining comprehensive plan amendments, DRI modifications, and zoning and variance applications. She has also provided Florida real estate acquisition and operations guidance for a number of national REITs.

Ms. Hartley also has more than 25 years of experience in corporate practice and taxation, including mergers and acquisitions, entity formation and business succession planning. She also has substantial experience in association law, public finance and franchising. Ms. Hartley practiced as a certified public accountant in Fort Lauderdale prior to embarking on her legal career and incorporates this knowledge into her practice.*

Recent Representative Matters

  • Lender representation for $207 million agricultural loan.
  • New Markets Tax Credit financing of aircraft service hanger.
  • Provided due diligence and structure for acquisitions by national apartment REIT.
  • Acquisition and leaseback of Florida industrial facility for national REIT.
  • Structure of "portfolio debt" investments for international client.
  • Formation of $22 million Irish equity fund investing in U.S. real estate.
  • Acquisition, financing and land use planning for 365-acre mixed use parcel in Florida.
  • Abatement of more than $10 million in ad valorem taxes for Florida resort condominium in a case of first impression in Florida.
  • Terminations of condominium regimes for Florida "fractured" condominiums.
  • Due diligence for $200 million hotel portfolio acquisition.
  • Obtained comprehensive plan amendment and PD modification for a 970-acre master planned resort.
  • New Markets Tax Credit conversion of historic building to boutique hotel.

Publications & Speaking Engagements

  • Presenter – "General Insights into Handling a State Tax Audit and Specific Guidance on Florida's Transactional Taxes," Council On State Taxation, Southeast Regional State Tax Seminar, March 22, 2016
  • Presenter – "If you (Re)build it, They Will Come: The Craft of Value-Add Redevelopment," Central Florida MultiFamily Forum, Tampa, Florida, December 3, 2014 
  • Co-author – "The Florida Condominium Termination Trap," Law360, July 25, 2014; reprint, Florida Bankers Association FBA Insights, October 8, 2014
  • Co-author – "Who is Reading Your Mail? The Florida Condominium Termination Trap," Baker Donelson's Mortgage News, Summer 2014
  • Presenter – "LEADING THE RECOVERY: Multi-Family in the Limelight," CREW Orlando Luncheon Program, September 19, 2012
  • Author – "Transactional Lawyers Guide to the FIRPTA Withholding Rule," The Florida Bar Journal
  • Author – "Acquiring Partnership Interests in a Like Kind Exchange," Southeast Real Estate Business, 2003

Professional Honors & Activities

  • AV Preeminent Peer Review Rated by Martindale-Hubbell
  • Listed in Best Lawyers in America® since 2008 in the areas of Real Estate Law and Tax Law 
  • Named the Best Lawyers' 2016 Orlando Tax Law "Lawyer of the Year"
  • Listed in Chambers USA: America's Leading Business Lawyers as a leading Real Estate lawyer in Florida since 2014
  • Listed in Orlando Magazine's "Best Lawyers in Orlando," 2013
  • Member – The Florida Bar, Real Property, Probate and Trust Law Section
  • Former Chairman – Orange County Bar Association Tax Committee
  • Executive Committee Member – United Arts of Central Florida
  • Former Member – The Florida Bar Foundation
  • Member – Commercial Real Estate Women (CREW)


  • Florida


  • University of Florida Levin College of Law, LL.M. Taxation
  • University of Florida Levin College of Law, J.D. with honors
  • University of North Carolina at Chapel Hill, B.S. with honors
*Baker Donelson is not a CPA Firm.