Mr. Horwitz is the President and Managing Director of the firm and previously served as the Chairman of the firm’s Business Department from 2013 until 2021. He has substantial experience with a variety of infrastructure financing and economic development tools utilized in residential, commercial, and industrial projects including special districts, industrial revenue bonds, and transactions involving the local economic development act. Mr. Horwitz also serves as bond and disclosure counsel on public finance matters and has experience in the issuance of a variety of governmental obligations.
Mr. Horwitz advises on the creation and operation of public improvement districts (PIDs) and tax increment for development districts (TIDDs) throughout New Mexico. He has represented land developers, land owners and homebuilders in the formation of PIDs and TIDDs in connection with the development of thousands of acres of land. Mr. Horwitz has also assisted clients with negotiating PID and TIDD development agreements, obtaining approvals for the reimbursement of nearly $3.0 billion of budgeted public infrastructure costs, and receiving payment for related expenditures through the issuance of promissory notes and bonds secured by special district revenues.
Mr. Horwitz also regularly counsels clients on economic development matters related to the development of large-scale commercial, industrial, and services projects. Mr. Horwitz represents Facebook in the issuance of $70 billion of industrial revenue bonds, as well as approval of local economic development act assistance, for its development of a multi-billion dollar data storage facility in Los Lunas. He also assisted a client in obtaining government commitments for $4.3 million of local economic development act assistance for the location and development of TopGolf sports entertainment and restaurant facility. Mr. Horwitz has worked with other capital development clients for the development of hotel and restaurant services projects, warehousing and distribution facilities, potash and energy related projects, and medical facilities.
Mr. Horwitz has been listed in Chambers-USA-America’s Leading Lawyers for Business for his expertise and experience in corporate/commercial law since 2009, which recognizes “his handling of high-complexity deals, specializing in those with government concerns.” Mr. Horwitz has also been listed in The Best Lawyers in America for his expertise and experience in corporate law, public finance law, securities/capital markets law and securities regulation law since 2011 and has been named the Albuquerque Public Finance Law Lawyer of the Year for 2018 and the Albuquerque Securities/Capital Markets Law Lawyer of the Year for 2016 and 2020 by that publication. Mr. Horwitz has achieved the highest “AV” rating, from Martindale-Hubbell. Mr. Horwitz is also listed in Southwest Super Lawyers. He was recognized as a Southwest Rising Star in the 2012-2016 editions and most recently recognized as a Southwest Super Lawyer in the 2021 and 2022 editions for his experience and expertise in securities & corporate finance.
- State Bar of New Mexico
- American Bar Association
- National Association of Bond Lawyers
Economic Development Committee for the Association of Commerce and Industry of New Mexico
- Board of Directors and Executive Committee, Albuquerque Economic Development
- Board of Directors, New Mexico Community Development Loan Fund
- Greater Albuquerque Chamber of Commerce Leadership Albuquerque-Class of 2008
- University of Arizona College of Law (J.D., 2001)
- Amherst College (B.A., with honors, 1998)
Represented land owner and developer in the formation of Santolina Tax Increment Development Districts One through Twenty (TIDDs) and Santolina Public Improvement Districts One through Forty (PIDs), which included the authorization to finance approximately $2.0 billion in regional and trunk public infrastructure improvements and the dedication of gross receipts tax increment and property tax increment by Bernalillo County, New Mexico. The project is one of the largest of its kind in the U.S. both by acreage and value and planned to include residential, commercial and industrial elements.
Represented land owner and developer in the formation of the Lower Petroglyphs Tax Increment Development District (TIDD) and the dedication of gross receipts tax increment and property tax increment by the City of Albuquerque, as well as the dedication of state gross receipts tax increment by the State Board of Finance. The TIDD may reimburse the developer for approximately $100 million in budgeted public infrastructure costs. The 336 development involves the planned construction of a 900,000 square foot comprehensive medical campus, 200,000 square feet of medical office space, 1,000,000 square feet of retail space, and other non-residential and residential land uses.
Represented land owner and developer in connection with the formation of the Upper Petroglyphs Public Improvement Districts One and Four through Eleven (PIDs) and in its dealings with Bernalillo County and the DevCo Tax Increment Development Districts One through Nine (TIDDs) as part of a financing program to develop approximately 4,000 acres of land and finance the costs of constructing and installing approximately $700 million in public improvements.
Represented land owner and developer in (i) the formation of the Lower Petroglyphs Public Improvement District (PID) consisting of three hundred and forty (340) acres of land developed by national homebuilders and (ii) the related issuance by the PID of $11,830,000 in special levy revenue bonds and a $582,217 subordinated promissory note, the proceeds of which were used to fund reimbursement to the developer of eligible infrastructure costs.
Represented a regional homebuilder in (i) the formation of the Volterra Public Improvement District (PID) consisting of approximately six hundred and sixty-nine (669) single-family dwelling units and 42,900 square feet of non-residential building area and (ii) the related issuance by the PID of $8,745,000 in special levy revenue bonds, the proceeds of which were used to fund a reimbursement to the developer of eligible infrastructure costs.
Represented a site developer in obtaining $4.3 million of local economic development act assistance for the location and development of an approximately $40 million TopGolf sports entertainment and restaurant facility.
Represented a technology company in the issuance in issuance of $30 billion of industrial revenue bonds, as well as approval of local economic development act assistance, for the development of a multi-billion dollar data storage facility in Los Lunas, New Mexico.
Represented hotel developer in the issuance of two series of taxable industrial revenue bonds to finance the development of the $40 million hotel and related $10 million artisanal food hall.
Represented a services company in the issuance of taxable industrial revenue bonds to finance the acquisition of approximately $10 million in equipment for a new business segment.
Served as bond and disclosure counsel to Central New Mexico Community College in connection with the sale of $32,395,000 of its General Obligation (Limited Tax) Bonds, Series 2018A and $8,000,000 of its Taxable General Obligation (Limited Tax) Bonds, Series 2018B.