Joshua P. Roling


Josh Roling represents real estate developers, investors, owners, and tenants in all aspects of commercial real estate transactions, including acquisitions and sales, development, leasing, tax increment financing, private placements, and zoning. He also counsels clients in connection with the real estate aspects of corporate mergers and acquisitions and has significant experience in multistate real estate portfolio transactions. Josh is a partner in the firm’s Real Estate Practice, the Energy Sector, and the Sports & Entertainment Industry.

In addition to his traditional real estate practice, Josh has experience working on the acquisition, development, construction, and financing of wind, solar, hydro, biomass, and district energy projects, including negotiating site control documents; addressing title, survey, and other development matters; and performing real estate due diligence for tax equity investors.

Representative  Experience

Real Estate

  • Represented innovative real estate investment firm on the acquisition and sale of more than US$800m in net leased single-tenant retail property.
  • Represented Mandel Group, Inc. on US$22m apartment development using an Opportunity Zone Fund structure.
  • Represented major multifamily developer in connection with US$63m HUD financing for 302-unit luxury apartment project in southeastern Wisconsin.
  • Represented major national infrastructure construction company on a US$14.7m New Market Tax Credit financing in connection with the development of a large mixed-use project in Milwaukee, Wisconsin.
  • Represented paper company in Michigan on a US$7.8m New Market Tax Credit financing for the purchase of a new paper mill equipment.
  • Represented private equity firm on the acquisition and US$14.5m sale-leaseback of three food manufacturing facilities in California.
  • Represented a leading national developer on the acquisition, development, and tax increment financing for a 2.6m square foot distribution center in southeastern Wisconsin.
  • Represented large social impact investment firm on the US$52m acquisition of a 350-unit apartment complex in Las Vegas, Nevada.
  • Represented developer on a US$15.7m construction loan for a restaurant and entertainment district in Milwaukee, Wisconsin.
  • Represented national movie theater circuit on the US$139m acquisition of 22 movie theaters in nine states.
  • Represented BM Eagle Holdings, LLC on real estate matters in connection with a US$700m acquisition of a skilled nursing facility portfolio consisting of more than 90 facilities in 18 states.
  • Represented real estate joint-venture on site development of 123-acre mixed-use development near King of Prussia, Pennsylvania, including work on a Declaration of Restrictions and various utility easements and agreements. Represented the joint venture in negotiation of purchase agreements and closings of sales to third-party developers for more than US$42m.
  • Represented the real estate affiliate of an NBA franchise on a 16-year lease of a 37,500 square foot medical office building to a major regional medical system.


  • Represented tax equity investor in connection with an investment in a 300MW solar photovoltaic (PV) plus 140.25 MW/561 MWh battery storage project in central California.
  • Represented leading U.S. financial institution on US$147m tax equity investment in a portfolio of six solar projects in New York.
  • Represented investor-owned utility holding company on the sale of a 49% interest in a portfolio of operating wind and solar energy projects for US$400m. The portfolio consisted of approximately 1,300 MW across 30 projects in 13 states.
  • Represented a major U.S. renewable energy company in the purchase and development of two wind energy projects in Maryland totaling 70 MW.
  • Represented European energy company on real estate aspects in connection with a US$600m acquisition of a tri-generation power plant and district energy system.
  • Represented the seller of a hydroelectric facility associated with a paper mill in Wisconsin, including legal separation of hydroelectric assets from paper mill assets.
  • Represented a major U.S. financial institution on real estate diligence and related work in connection with its tax equity investments in over 150 MW of ground-mounted solar energy projects in California, North Carolina, Massachusetts, and Idaho.

Awards and Recognition

  • Wisconsin Super Lawyers® Rising Star Real Estate (2023)
16 November 2023 Honors and Awards

Foley Attorneys Named 2023 Wisconsin Super Lawyers and Rising Stars

Foley & Lardner LLP is pleased to announce that 18 of its attorneys were selected for inclusion in the 2023 Wisconsin Super Lawyers and Rising Stars lists.
15 November 2022 In the News

Foley Attorneys Named to 2022 Wisconsin Super Lawyers and Rising Stars Lists

Foley & Lardner LLP is pleased to announce that 16 of its attorneys were selected for inclusion in the 2022 Wisconsin Super Lawyers and Rising Stars lists.
12 September 2022 In the News

Joshua Roling Named Rising Star in Law

Foley & Lardner LLP Partner Joshua Roling has been named a “Rising Star in Law” by Biz Times Milwaukee.
01 February 2022 Press Releases

Foley Elects 20 New Partners

Foley & Lardner LLP is pleased to announce the election of 20 lawyers to its partnership, effective February 1, 2022.
12 January 2022 Press Releases

Foley Represents Jay Packaging in Sale to Rohrer Corporation

Foley & Lardner LLP served as legal advisor to Jay Packaging Group, a premier specialty printing and thermoforming company based in Rhode Island, in its sale to Rohrer Corporation, a leading retail-packaging designer and manufacturer.
30 September 2021 Press Releases

Foley Represents Panalgo in Acquisition by MMIT/Evaluate

Foley & Lardner LLP represented Boston-based health care analytics company Panalgo in its recent agreement to be acquired by Managed Markets Insight & Technology (MMIT) and Evaluate – which joined forces in August to become a $1.6 billion global pharmaceutical commercial intelligence provider.