James Lockhart, CPA, JD, LLM

Tax Partner, Real Estate
Aprio Advisory Group, LLC

Office: (917) 765-7273

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Overview

James is a seasoned advisor with over 25 years of experience in real estate law and taxation. He is widely recognized for his tax and business structuring, investment strategy, financing, due diligence, and exit planning. James’s ability to simplify complex legal and financial matters has made him a trusted advisor to funds, REITs, DSTs, and multi-generational real estate family offices. He is known for delivering proactive, innovative solutions that help clients achieve optimal outcomes. Effective September 1, 2025, James will become the Vice Chair of the American Bar Association Real Estate Private Equity committee.

Experience

James began his career at a big four accounting firm and prior to joining Aprio he led the national real estate practice at a top 20 accounting firm. His thought leadership has been featured extensively in tax publications, with citations by the U.S. Supreme Court and multiple federal courts. James is also a frequent speaker at national real estate and tax conferences. He served as an adjunct professor at leading universities and as an Attorney Advisor for the U.S. Tax Court.

Education & Affiliations

James earned his B.S. in Accounting and J.D. from the University of South Dakota and his LL.M. in Taxation from NYU School of Law. He was the inaugural recipient of the Real Estate CPA of the Year award from the Minnesota Real Estate Journal, recognizing his leadership and contributions to the industry.

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