A Tribute to George M. Hezel

When I arrived at the Law School in the fall of 1989 to work with George Hezel in the recently created Affordable Housing Clinic, he suggested that I take a look at Section 42 of the Internal Revenue Code, which contained the Low Income Housing Tax Credit. At the time, this provision was a little used or understood temporary measure passed as a part of the Tax Reform Act of 1986. George thought we might be able to use it as both an educational tool for our students and to create affordable housing in Western New York. Since then, George has worked with students, community organizations, banks, prospective tenants, government officials, politicians, consultants, equity investors and accountants to bring more affordable housing to Western New York. Most of our work together involved the Low Income Housing Tax Credit, which soon became a critical part of developing affordable housing throughout the country.

 The more obvious and tangible result of his work consists of over 2,000 units of affordable housing which have been built with the assistance of the Affordable Housing Clinic over the past 25 years. The more lasting and impressive part of George’s legacy are the many former students he inspired to go into this field. They will continue to contribute to the lives of countless future residents of affordable housing for many years to come.

George was fond of reminding students that Section 42 is the longest section of the Internal Revenue Code. Navigating the provisions of this law to the satisfaction of banks, private equity investors and state officials required legal precision and sophistication. Accomplishing this task with students required patience and extraordinary teaching skill. Insisting this could be done at all in a law school setting required vision, determination in the face of disappointment, salesmanship and audacity. George was perfect for the job.

George’s persistence and optimism fueled his success. Often, when a particular project seemed doomed, George would energetically pursue alternatives until he found a successful path to closing. Throughout this process, he was always positive and upbeat.

I watched George gain the confidence of key constituencies needed to build affordable housing. He worked in abandoned school basements on the East Side of Buffalo, in bank offices and in state offices here and in Albany. George could work with each of these groups and, more importantly, to get them to work with each other. Even when thoroughly frustrated, he searched for a way forward by considering the legitimate interests of all constituents. In this role, George wasn’t just building affordable housing, he was building bridges in our community.

George recently received a Lifetime Achievement Award from the New York State Association for Affordable Housing and was awarded the inaugural University at Buffalo Community Partners Award. These awards represent the respect, admiration and affection that so many of his colleagues and former students feel for George as a lawyer, teacher and friend.