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.
Nora A. Devine
Nora A. Devine
Nora A. Devine is a Partner at The Devine Law Group, LLC, in Chicago, where she focuses her practice on Illinois property tax assessments appeals. She is a member of the Illinois Bar Association (Past Chair of the ISBA’s Section Council on State and Local Taxation), the Women’s Property Tax Association, and the Institute for Professionals in Taxation. She has a Certified Illinois Assessing Officer (CIAO) designation from the Illinois Property Assessment Institute and is a licensed real estate broker in the State of Illinois. Devine is an instructor for the Illinois Property Assessment Institute (IPAI). She is also a frequent presenter on numerous real estate tax topics, including omitted assessments (back taxes) and the unlicensed practice of law. Divine earned her B.A. cum laude and J.D. from Loyola University Chicago.
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.
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.
Lauren M. Trilling
Lauren M. Trilling
Lauren M. Trilling is the Director at Stout Risius Ross, LLC, in Chicago, where her concentration is in commercial real estate appraisal. She is licensed as a Certified General Real Estate Appraiser in multiple states and is a member of the Appraisal Institute. Trilling earned her B.S. from the University of Iowa.
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

Nora A. Devine

Lauren C. Elliott

David R. Gray, Jr.

Thomas J. McNulty

Lauren M. Trilling

Melissa K. Whitley

Real Estate Taxation: Assessments, Rate Challenges, and Tax Sale Matters 2024 Edition