Polsky & Associates Ltd




With more than 40 years of experience in real estate and municipal finance, Sam Polsky has helped developers structure and negotiate public/private financings throughout the United States.

Recognized for his work in real estate finance, Mr. Polsky established Polsky & Associates in 1985. He has provided counsel to national developers for the issuance of tax increment financing, sales tax bonds and for other development and inducement agreements. Mr. Polsky and his firm have represented Fortune 500 corporations and real estate developers before municipal, state and federal governments, structuring TIF and other governmental financing.

Martindale HubbellMr. Polsky has lectured on the use of tax increment financing for such organizations as the International Council of Shopping Centers, the Illinois Institute for Continuing Legal Education and the Chicago Bar Association; his articles on TIF and government incentives have been widely published.

Mr. Polsky holds a J.D. degree, cum laude, from Northwestern University's School of Law. He received a B.A. degree, with honors, from Roosevelt University.