IICLE Online

Ellen G. Berkshire
Ellen G. Berkshire
Ellen G. Berkshireis a Partner at Verros Berkshire, PC, in Oakbrook Terrace, where she concentrates her practice in property tax. She is a member of the Institute for Professionals in Taxation, an instructor and Legal Symposium Committee member with the Illinois Property Assessment Institute, and a Founding Member and Treasurer of the Women’s Property Tax Association. Berkshire earned her B.A. from Indiana University, her M.S. from Ball State University, and her J.D. from Chicago-Kent College of Law.
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.
Bradley R. Braemer
Bradley R. Braemer
Bradley R. Braemer is the President of Real Estate Analysis Corp., in Chicago, where he focuses on commercial real estate appraisals. He holds Member Appraisal Institute (MAI) and Appraisal Institute – General Review Specialist (AI-GRS) designations. He is also a member of the Wisconsin Real Estate Alumni Association. Braemer earned his B.B.A. from the University of Wisconsin at Madison.
Lauren C. Elliott
Lauren C. Elliott
Lauren C. Elliott is a Partner at Elliott & Associates, PLLC, in Des Plaines, where she concentrates her practice in real estate tax and incentives. She has been selected as an Emerging Lawyer (2017 – 2023) and selected as a Super Lawyers Rising Star (2020 – 2023). Elliott currently chairs the Chicago Bar Association Real Estate Tax section and is a member and served as speaker for the State and Local Taxation Section of the Illinois State Bar Association. She earned her B.S from Indiana University-Kelley School of Business, and her J.D. from IIT Chicago-Kent College of Law, where she was a member of the Dean’s list and an active participant in the Chicago Kent Trial Advocacy Program.
David R. Gray, Jr.
David R. Gray, Jr.
David R. Gray, Jr. is the Owner of Gray Law Offices, in Chicago, and concentrates on real estate and civil litigation. Gray is a member of the Appellate Lawyers Association, the Illinois Trial Lawyers Association, and the Chicago (former Chair of the Real Estate Taxation Committee) and Illinois State Bar Associations. Gray earned his B.A. from the College of Charleston and his J.D. from Valparaiso University 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.
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.
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.
Melissa K. Whitley
Melissa K. Whitley
Melissa K. Whitley is a Partner at Elliott & Associates, PLLC, in Des Plaines and Chicago, where she focuses her practice on real property taxes and real property tax incentives. She was formerly a member of the Cook County Incentive Working Group (2018 – 2019) and is a member of the Illinois State and American Bar Associations. Whitley earned her B.S. from Illinois State University and her J.D. from UIC John Marshal Law School.

Ellen G. Berkshire

Jeffrey S. Blumenthal

Bradley R. Braemer

Lauren C. Elliott

David R. Gray, Jr.

Michael J. Kelly

Dana Deen Kinion

Thomas J. McNulty

John W. VanSanten

Melissa K. Whitley

Real Estate Taxation: Assessments, Rate Challenges, and Tax Sale Matters (ARCHIVED 2020 EDITION)