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Table of Contents

List of Forms by Chapter

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

Authors

Jeffrey S. Blumenthal
Jeffrey S. Blumenthal
Jeffrey S. Blumenthalis a Partner at Slutzky & Blumenthal in Chicago, where he concentrates his practice in tax sales, tax deed litigation, and appeals. He has served as an adjunct professor of law at UIC John Marshall Law School, teaching legal writing and research skills. He is a member of the Chicago and Illinois State Bar Associations and the Decalogue Society of Lawyers. Mr. Blumenthal served as Chair of the Chicago Bar Association Real Estate Taxation Committee and the Chicago Bar Association Tax Sale/Tax Deed Subcommittee. He has also served as a moderator and panel member at numerous CBA and IICLE^® seminars. He earned his B.A. from the University of Pennsylvania and his J.D. with high honors from IIT Chicago-Kent College of Law.
James W. Chipman
James W. Chipman
James W. Chipman is an attorney at Golan Christie Taglia LLP, in Springfield, where he focuses on property tax assessment. He served as the Executive Director & Legal Counsel of the State of Illinois Property Tax Appeal Board (1994 – 2006). He presented at the International Association of Assessing Officers’ 40th Annual Legal Seminar (Interior Property Inspections and the Fourth Amendment: Does This Affect Your Jurisdiction? (2019). As a member of the Illinois State Bar Association, he has served as Chair, of the State and Local Taxation Section Council (2002 – 2003), Chair of the Administrative Law Section Council (2006 – 2007), Chair of the Standing Committee on Government Lawyers (2010 – 2011), and was an elected member of the Assembly (2004 – 2010). Mr. Chipman is the author of several articles that have appeared in the Journal of Property Tax Management, the Illinois State Bar Journal, Tax Facts (a publication of the Taxpayers’ Federation of Illinois), and the Chicago Daily Law Bulletin. He earned his B.A. magna cum laude from Illinois College and his J.D. from Southern Illinois University School of Law.
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.
David R. Gray, Jr.
David R. Gray, Jr.
David R. Gray, Jr., is the owner of Gray Law Offices, Inc., in Chicago, where he concentrates in civil litigation and appeals concerning real estate taxation, contracts, and tort claims. He is a former Chair of the Chicago Bar Association Real Estate Taxation Committee and a member of the Chicago and Illinois State Bar Associations and the American Land Title Association. He received his B.A. from the College of Charleston and his J.D. 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 areas of real estate property tax appeals. He is an active member of the Illinois State and American Bar Associations and the Illinois Property Tax Lawyer’s Association (Treasurer), and the International Association of Assessing Officers. He was the former Chair of the main committee, Legislative Liaison, and Chair of the Assessment and Appeals Sub-committee 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 UIC John Marshall Law School.
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 has served as Of Counsel to the law firm of Zack Stamp, Ltd., in Springfield, since June 2007, and focuses her practice on local, state, and federal tax issues. Ms. Kinion is a member of the Illinois Property Tax Appeal Board, a board seat she has held since 2016. She is also an adjunct professor at the University of Illinois at Springfield, teaching federal income taxation. Ms. Kinion is a former associate counsel in both sales tax and income tax at the Illinois Department of Revenue. She is also a Former Chair of the Sangamon County Board of Review. Ms. Kinion is a graduate of Texas A&M University, obtained her law degree from the University of Tulsa, and received her LL.M. in Taxation from Southern Methodist University.
Brian P. Liston
Brian P. Liston
Brian P. Liston is a Partner at Liston & Tsantilis, P.C., in Chicago, where he concentrates his practice in land use. He has been named by Leading Lawyer magazine as the #1 Leading Lawyer in Land Use for 11 consecutive years, as well as being awarded the Top Attorney Award by Crain’s Chicago Business. He is the President of Liston Equities and a member of the John Purdue Club. Mr. Liston received his B.S. from Purdue University, his M.B.A. from Saint Xavier University, and his J.D. from the University of Illinois Chicago School of Law. He has tried numerous jury and bench trial and has secured over $1 billion dollars in refunds for his clients.
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 taxation. He is a member of the International Association of Assessing Officers (IAAO), 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). Mr. McNulty is a member of the International Association of Assessing Officers, the Institute for Professionals in Taxation, and the Illinois State Bar Association, where he serves on the State and Local Taxation Section Council.He earned 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 his practice 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. Mr. Moran is an adjunct professor at UIC John Marshall Law School; 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^®. Mr. Moran is a Certified Illinois Assessing Official (CIAO), and an Illinois Licensed Managing Real Estate Broker. He is the current Chair of the Geneva, Illinois, Ethics Commission; a former elected member and former President and Vice President of the Board of Education of Geneva Community Unit School District #304; previously served as Treasurer of the City of Geneva; and was Trustee and Vice President of the Geneva Library Board. He earned 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) and the Illinois Property Tax Lawyers Association (Founding Member, First President). He was selected as a Leading Lawyer (2014, 2015, 2020). Mr. Rubin earned his B.A. from the university of Illinois-Chicago and his J.D. from UIC John Marshal Law School.
Robert M. Sarnoff
Robert M. Sarnoff
Robert M. Sarnoff is President of Sarnoff & Baccash, in Chicago, where he focuses his practice on property tax law. 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 25th Edition, 2020). 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, 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 Chicago, 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.
Peter Tsantilis
Peter Tsantilis
Peter Tsantilis is a Partner at Liston & Tsantilis, P.C., in Chicago, where he concentrates his practice in real estate tax appeals and incentives, land use/zoning, complex industrial and commercial real estate transactions/leasing, and eminent domain litigation. He is a member of the Institute for Professionals in Taxation, the Illinois State Bar Association, and the NAIOP Chicago Legislative Committee. He was named one of the 40 Illinois Attorneys Under 40 to Watch (2013), an Emerging Leading Lawyer (2015 – 2017), and a Leading Lawyer (2018 – 2021). Mr. Tsantilis received his B.B.A. summa cum laude from the Loyola University Chicago School of Business Administration and his J.D. cum laude from the Loyola University Chicago School of Law.
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 2016 EDITION)

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Jeffrey S. Blumenthal

James W. Chipman

Nora A. Doherty

David R. Gray, Jr.

Glenn S. Guttman

Michael J. Kelly

Dana Deen Kinion

Brian P. Liston

Thomas J. McNulty

Timothy E. Moran

Donald T. Rubin

Robert M. Sarnoff

William J. Seitz

Peter Tsantilis

John W. VanSanten

Barbara S. Winer

Real Estate Taxation (ARCHIVED 2016 EDITION)