James W. Chipmanis an attorney at Golan Christie Taglia LLP in Springfield, where he focuses on real estate taxation. He served as the Executive Director & Legal Counsel of the State of Illinois Property Tax Appeal Board (1994 – 2006). He has been recognized as a Leading Lawyer (2022 – 2023). 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), and 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. Mr. Chipman earned his B.A. magna cum laude from Illinois College and his J.D. from Southern Illinois University School of Law.
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.
Steven Kandelman is a Partner at Rieff Schramm Kanter & Guttman LLC in Chicago, where he concentrates his practice in real estate taxation. He is a member of the Chicago Bar Association and the Illinois Property Tax Lawyers Association. Mr. Kandelman earned his B.A. from Northwestern University and his J.D. from Chicago-Kent College of Law.
Brian P. Liston is a Partner at Liston & Tsantilis, P.C., in Chicago, where he focuses on eminent domain and tax litigation. He was a lecturer and author on “Highest and Best Use Analysis” for the Illinois State Bar Association Real Estate Section Committee Eminent Domain and Land Valuation Seminar in 2003 – 2008. He was a speaker on “Highest & Best use of Land in Eminent Domain” for the Illinois State Bar Association Real Estate Law Update in 2007. Mr. Liston received his B.S. and M.B.A. in Institutional Management from Purdue University, his M.B.A. in Finance from Saint Xavier University, and his J.D. from the University of Illinois Chicago School of Law. He received Academic All Big Ten honors in 1982 and 1983.
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 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 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.
James B. Sarnoff is Managing Principal at Sarnoff & Baccash in Chicago, where he concentrates his practice in property tax. He is the coauthor of the Illinois chapter of THE PROPERTY TAX DESKBOOK, published by the American Bar Association. He also serves as Secretary and Illinois Representative of the National Association of Property Tax Attorneys (NAPTA), is a member of the National Property Tax Group and the Institute for Professionals in Taxation, and is recognized as a Leading Lawyers by the Chicago Law Bulletin. Mr. Sarnoff earned his B.A. from Syracuse University and his J.D. from Chicago-Kent College of Law.
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.
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 is the Legislative Chair of 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 – 2025). 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.
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