Consent of Independent
Registered Public Accounting Firm
We consent to the incorporation by reference in this Post-Qualification
Offering Circular Amendment No. 4 to the Offering Statement on
Form 1-A (No. 024-12541) of Mackenzie Realty Capital, Inc. (the
Company), of our report dated September 28, 2026, relating to the consolidated
financial statements and schedule of the Company, appearing in the Annual
Report on Form 10-K of the Company for the year ended June 30, 2026, filed
with the Securities and Exchange Commission. We also consent to the reference
to us under the heading “Independent Auditors” in such Offering Statement.
/s/ Baker Tilly US, LLP
San Francisco, California
October 9, 2026