Steven P. Larson is a partner in Ice Miller’s Real Estate, Environmental & Energy Law (REEL) Group, where he advises investors, developers, and operators on complex commercial real estate transactions, with a particular emphasis on long term care and senior housing portfolios and historic redevelopment projects. He represents clients across the full lifecycle of real estate investments, including acquisitions and dispositions, financings, restructurings, and related regulatory and operational matters.
Steve has extensive experience leading multi facility and multi state transactions, regularly representing sponsors in portfolio acquisitions and dispositions involving skilled nursing facilities, assisted living communities, and independent living assets. His work includes transactions exceeding $100 million, as well as recurring deal flow for healthcare operators and private equity backed investor platforms with geographically diverse holdings.
A significant portion of Steve’s practice focuses on historic redevelopment projects utilizing federal and state historic tax credits, often in combination with other incentive programs and layered financing structures. He has advised clients on transactions involving historic commercial and industrial properties, including projects that combine historic tax credits with additional credit and incentive programs. Drawing on his background as a certified public accountant, Steve approaches transactions with a strong tax efficiency mindset, helping clients identify, structure, and implement solutions that mitigate risk and maximize value.
- Kent State University (B.B.A, summa cum laude, 2004)
- Accounting
- Cleveland State University College of Law (J.D., magna cum laude, 2012)
- Ohio
- United States Tax Court
- Member, American Bar Association
- Member, Ohio Bar Association
- Member, Cleveland Metropolitan Bar Association
- NAIOP, Commercial Real Estate Development Association
- Ohio Super Lawyers Rising Stars, 2019-2022
- The Best Lawyers: Ones to Watch, Real Estate Law, 2021-2025
- The Best Lawyers in America®, Real Estate Law, 2026
- Board Member; Associate Board Co-Chair (2017-2018), Shoes and Clothes for Kids
- Former Team Captain, The 3Rs – Rights, Responsibilities, and Realities Program, Cleveland Metropolitan Bar Association
- Certified Public Account (CPA), inactive

