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Table of Contents

Chapter 1 — Taxable and Exempt Property

Chapter 2 — Assessment of Taxable Property

Chapter 3 — Appraisals

Chapter 4 — Taxpayers’ Remedies

Chapter 5 — Administrative Challenges to Assessments and Equalization

Chapter 6 — Practice and Procedure Before the Property Tax Appeal Board

Chapter 7 — Tax Objection Complaints

Chapter 8 — Levy, Extension, and Collection of Property Taxes

Chapter 9 — Tax Rate Objections

Chapter 10 — Tax Bills and Payments; Tax Sales and Redemptions; Miscellaneous Collection and Enforcement Matters

Chapter 11 — A Guide to Tax Deed and Indemnity Fund Proceedings

List of Forms

Index

Authors

Michael F. Baccash
Michael F. Baccash
No bio available.
Jeffrey S. Blumenthal
Jeffrey S. Blumenthal
Jeffrey S. Blumenthalis a Partner at Slutzky & Blumenthal, in Chicago, where he concentrates his practice in tax sales and tax deed litigation. Blumenthal served as Chair of the Chicago Bar Association Real Estate Taxation Committee and the Chicago Bar Association Tax Sale/Tax Deed Subcommittee. He is also a member of the Illinois Bar Association and Decalogue Society of Lawyers. He earned his B.A.S. from the University of Pennsylvania and his J.D. with high honors from Chicago-Kent College of Law.
Mark R. Davis
Mark R. Davis
No bio available.
Nora A. Doherty
Nora A. Doherty
Nora A. Doherty is an associate at Steven B. Pearlman & Associates in Chicago, where she focuses on negotiating real estate tax assessments, representing clients before local township assessors and boards of review throughout the entire hearing process at all levels of appeal, and advising clients on structuring prospective purchases. Ms. Doherty is a frequent presenter on real estate tax topics, particularly omitted assessments (back taxes) and the unlicensed practice of law. Ms. Doherty is a member of the Chicago Bar Association, the Illinois State Bar Association, the Women’s Bar Association of Illinois, the International Association of Assessing Officials, and the Institute for Professionals in Taxation. She is Chair of the CBA Committee on Real Estate Tax Assessments and Young Lawyers’ Section Real Estate Committee. She is also appointed to the ISBA’s Section Council on State and Local Taxation, serves on the YLS Executive Council, and serves on the Board of Governors for the Catholic Lawyers Guild. Ms. Doherty received her B.A. cum laude and J.D. from Loyola University Chicago.
Elizabeth L. Gracie
Elizabeth L. Gracie
No bio available.
David R. Gray, Jr.
David R. Gray, Jr.
David R. Gray, Jr., is the owner of Gray Law Offices, Ltd., in Chicago, where he concentrates in real estate and civil litigation. He is a Past Chair of the Chicago Bar Association’s Real Estate Taxation Committee and a member of the Chicago and Illinois State Bar Associations, the Illinois Trial Lawyers Association, the Appellate Lawyers Association of Illinois, and the Illinois Creditors Bar Association. He received his BA from the College of Charleston and his JD from the Valparaiso University School of Law.
Glenn S. Guttman
Glenn S. Guttman
Glenn S. Guttman is the Managing Member at Rieff Schramm Kanter & Guttman LLC in Chicago, where he focuses his law practice on the area of real estate property tax appeals. He is an active member of the Illinois State and American Bar Associations and the Illinois Property Tax Lawyers Association (former Treasurer), and the International Association of Assessing Officers. He is a former Chair of the main committee, Legislative Liaison, and former Chair of the Assessment and Appeals Subcommittee of the Chicago Bar Association’s Real Estate Taxation Committee. He earned his B.A. from the University of Illinois at Urbana-Champaign and his J.D. from the University of Illinois Chicago School of Law.
Michael J. Kelly
Michael J. Kelly
Michael J. Kelly is President of Real Estate Analysis Corporation in Chicago, where he focuses on commercial and industrial appraisals. He holds the professional designations of Member Appraisal Institute (MAI), Senior Real Property Appraiser (SRPA), and Appraisal Institute – General Review Specialist (AI-GRS). Mr. Kelly earned his B.A. from Western Illinois University and his M.B.A. from the University of Chicago.
Dana Deen Kinion
Dana Deen Kinion
Dana Deen Kinion is an instructor at the University of Illinois Springfield and a board member at the Property Tax Appeal Board in Springfield. She is a former associate counsel in both sales tax and income tax at the Illinois Department of Revenue. She is also a Past Chair of the Sangamon County Board of Review. Kinion received her BA from Texas A&M University, her JD from the University of Tulsa College of Law, and her LLM (Taxation) from Southern Methodist University.
Thomas J. McNulty
Thomas J. McNulty
Thomas J. McNulty is a Partner at Neal Gerber Eisenberg LLP, in Chicago, where he concentrates his practice in real estate tax litigation. McNulty is a member of the International Association of Assessing Officers, the Institute for Professionals in Taxation, and the Civic Federation of Chicago Executive Committee (Past Chair). He was also the recipient of the Bernard L. Barnard Outstanding Technical Essay Award (2019), has been acknowledged as among The Best Lawyers in America (recommended in “Litigation — Real Estate/Real Estate Law, Special Focus: Tax” (2010 – current), and named an Illinois Super Lawyer (recommended in “Tax: Business,” 2005, 2006, 2013 – 2019). He received his B.S. cum laude from the University of Notre Dame and his J.D. magna cum laude from Rutgers Law School.
Timothy E. Moran
Timothy E. Moran
Timothy E. Moran is a Partner at Schmidt Salzman & Moran, Ltd., in Chicago, where he concentrates in real estate taxation and related issues and in contesting real property values before assessors and boards of review in Cook and outlying counties, the Illinois Property Tax Appeal Board, and the circuit court, as well as litigating tax sale and tax deed-related matters in the circuit and appellate courts. Moran was formerly an adjunct professor at the University of Illinois Chicago School of Law; has participated in continuing legal education seminars on real estate taxation for the Chicago, Kane County, and Illinois State Bar Associations; and has authored articles for the ISBA and IICLE^®. Moran is a Certified Illinois Assessing Official (CIAO) and an Illinois Licensed Managing Real Estate Broker. He is currently a member of the Geneva, Illinois, Planning and Zoning Commission; former Chair of the Geneva Ethics Commission; former elected member and former President and Vice President of the Board of Education of Geneva Community Unit School District #304; former Treasurer of the City of Geneva; and former Trustee and Vice President of the Geneva Library Board. He received his B.S. and J.D. from DePaul University.
Donald T. Rubin
Donald T. Rubin
Donald T. Rubin is a Partner at Golan Christie Taglia LLP in Chicago, where he concentrates his practice in property tax law. He is a member of the Illinois State Bar Association (State and Local Tax Council). He was selected as a Leading Lawyer (2014 – 2023) and is rated AV Preeminent by Martindale-Hubbell. Mr. Rubin earned his B.A. from the University of Illinois Chicago and his J.D. from the University of Illinois Chicago School of Law.
Robert M. Sarnoff
Robert M. Sarnoff
Robert M. Sarnoff is Founding Principal of Sarnoff & Baccash in Chicago, where he focuses his practice on property tax law. He has been a chapter author for IICLE^®’s REAL ESTATE TAXATION since its inception in 1979. He has also authored the Illinois chapter of THE PROPERTY TAX DESKBOOK, published by the American Bar Association in each edition since its inception (currently in the 28th Edition, 2023). Mr. Sarnoff serves as an Illinois Representative and Charter Member of the National Association of Property Tax Attorneys (NAPTA); a member of the Institute for Professionals in Taxation; and a member of the Chicago, Illinois State, and American Bar Associations. He is AV rated by Martindale-Hubbell Law Directory, has been awarded the Illinois Institute of Property Taxation Literary Award, and has been recognized as a Leading Lawyer by the Chicago Law Bulletin. He earned his B.S from the University of Illinois and his J.D. from Chicago-Kent College of Law.
William J. Seitz
William J. Seitz
William J. Seitz, of The Law Offices of William J. Seitz, L.L.C., in Northbrook, was previously a Special Assistant Attorney General in the Litigation Section of the Illinois Department of Revenue in Chicago. He is a member of the Illinois State Bar Association State and Local Taxation Section Council. Mr. Seitz earned his B.S. from the University of Illinois, his J.D. from Loyola University Chicago School of Law, and his LL.M. from the Georgetown University Law Center.
John W. VanSanten
John W. VanSanten
John W. VanSanten is Managing Director for Stout Risius Ross, Inc., in Chicago, where he focuses on real estate appraisals. He holds the professional designations of Appraisal Institute – General Review Specialist (AI-GRS), Member Appraisal Institute (MAI), and Counselor of Real Estate (CRE). Mr. VanSanten is a member of the Chicago Real Estate Council (Past President), the Institute for Professionals in Taxation, and the American Health Lawyers Association. He earned his B.A. from Augustana College and his M.B.A. from DePaul University.
Barbara S. Winer
Barbara S. Winer
Barbara S. Winer is Of Counsel to Rubin & Associates, LLC, in Chicago, where she concentrated her practice in real property taxation. She represented developers, owners, and tenants of large residential, commercial, and industrial properties, providing clients with a complete property tax analysis for proposed projects. She received her undergraduate degree with honors, her Master’s degree from Northwestern University, and her J.D. from DePaul University Law School.

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Real Estate Taxation (ARCHIVED 2012 EDITION)

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Michael F. Baccash

Jeffrey S. Blumenthal

Mark R. Davis

Nora A. Doherty

Elizabeth L. Gracie

David R. Gray, Jr.

Glenn S. Guttman

Michael J. Kelly

Dana Deen Kinion

Thomas J. McNulty

Timothy E. Moran

Donald T. Rubin

Robert M. Sarnoff

William J. Seitz

John W. VanSanten

Barbara S. Winer

Real Estate Taxation (ARCHIVED 2012 EDITION)