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Chapter 1 — Taxable and Exempt Property
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Chapter 2 — Assessment of Taxable Property
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Chapter 3 — Appraisals
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Chapter 4 — Taxpayers’ Remedies
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Chapter 5 — Administrative Challenges to Assessments and Equalization
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Chapter 6 — Practice and Procedure Before the Property Tax Appeal Board
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Chapter 7 — Tax Objection Complaints
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Chapter 8 — Levy, Extension, and Collection of Property Taxes
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Chapter 9 — Tax Rate Objections
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Chapter 10 — Tax Bills and Payments; Tax Sales and Redemptions; Miscellaneous Collection and Enforcement Matters
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Chapter 11 — A Guide to Tax Deed and Indemnity Fund Proceedings
- List of Forms
- Index
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Michael F. Baccash
Michael F. Baccash
No bio available.
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Jeffrey S. Blumenthal
Jeffrey S. Blumenthal
Jeffrey S. Blumenthal is a Partner at Slutzky & Blumenthal in Chicago, where he concentrates in real estate tax litigation. He has served as an adjunct professor of law at The John Marshall Law School, teaching legal writing and research skills. 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 moderator and panel member at numerous CBA and IICLE® seminars, most recently in January 2016. He received his B.A.S. from the University of Pennsylvania and his J.D. with high honors from IIT Chicago-Kent College of Law.
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Mark R. Davis
Mark R. Davis
No bio available.
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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.
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Elizabeth L. Gracie
Elizabeth L. Gracie
No bio available.
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David R. Gray, Jr.
David R. Gray, Jr.
David R. Gray, Jr., is the owner of The Law Offices of David R. Gray, Jr., Ltd., in Chicago, where he concentrates in state and local taxation and civil litigation and appeals. He is the General Counsel to Wheeler Financial, Inc., has been a frequent lecturer for the Chicago Bar Association on tax sales and deeds, and has been an expert witness in tax sale matters. Mr. Gray is a former Chair of the Chicago Bar Association Real Estate Taxation Committee. He is a member of the Chicago and Illinois State Bar Associations and the American Land Title Association. Mr. Gray received his B.A. from the College of Charleston and his J.D. from Valparaiso University School of Law.
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Glenn S. Guttman
Glenn S. Guttman
Glenn S. Guttman is a Partner at the Chicago-based law firm Rieff Schramm Kanter & Guttman, where he focuses his law practice on the areas of real estate property tax appeals, eminent domain/condemnation, property tax incentives, and tax exemptions. Mr. Guttman has extensive experience with the litigation of specific objection tax appeals in the Circuit Court of Cook County and coauthored Five Things Every Attorney Should Know About Appealing Their Client’s Real Estate Taxes in the January 2004 Edition of the CBA Record. He has been a featured speaker at the Chicago Bar Association’s seminar on Real Estate Taxation and is the Past Chair and former Legislative Liaison of the Chicago Bar Association’s Real Estate Taxation Committee. Mr. Guttman is also an active member of the American and Illinois State Bar Associations, the International Association of Assessing Officers, and the Illinois Real Estate Lawyers Association and is the current Treasurer of the Illinois Property Tax Lawyers Association. He received his B.A. from the University of Illinois and his J.D. from The John Marshall Law School.
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Michael J. Kelly
Michael J. Kelly
Michael J. Kelly is President of the Real Estate Analysis Corporation in Chicago, where he focuses on commercial and industrial appraisals. He holds the professional designations of MAI and SRPA. Mr. Kelly received his B.A. from Western Illinois University and his M.B.A. from the University of Chicago.
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Dana Deen Kinion
Dana Deen Kinion
Dana Deen Kinion has served as Of Counselfor the law firm of Zack Stamp, Ltd., in Springfield, since June 2007, and focuses her practice on local, state, and federal tax issues. Prior to joining Zack Stamp, Ltd., she held the position of associate counsel in sales tax and income tax at the Illinois Department of Revenue. While at the Illinois Department of Revenue, she also served as legislative liaison to the Illinois House of Representatives. From 2008 to 2010, she served as chair of the Sangamon County Board of Review. She is a member of the Illinois and Oklahoma State Bar Associations. Ms. Kinion graduated from Texas A&M University, obtained her law degree from the University of Tulsa, and received her LL.M. in Taxation from Southern Methodist University.
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Thomas J. McNulty
Thomas J. McNulty
Thomas J. McNulty is a Partner at Neal, Gerber & Eisenberg LLP in Chicago, where he concentrates in real estate taxation. He is the President of the Chicago Low-Income Housing Trust Fund, is on the Board of Directors of the Civic Federation, and has lectured on taxation at IIT Chicago-Kent College of Law. He has been named an Illinois Super Lawyer and is listed in Best Lawyers in America. 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 received his B.S. cum laude from the University of Notre Dame and his J.D. magna cum laude from Rutgers Law School.
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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. Mr. Moran is an adjunct professor at The John Marshall Law School. He has participated in continuing legal education seminars on real estate taxation for the Illinois State, Chicago, and Kane County Bar Associations, and he has authored articles for the Illinois State Bar Association and IICLE®. Mr. Moran is an elected member and former President and Vice President of the Board of Education of Geneva, Illinois, Community Unit School District #304, is current Chair of the Geneva Ethics Commission, previously served as Treasurer of the City of Geneva, and was Trustee and Vice President of the Geneva Library Board. He received his B.S. and J.D. from DePaul University.
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Donald T. Rubin
Donald T. Rubin
Donald T. Rubin is the Managing Member of Rubin & Associates, LLC, in Chicago, where he concentrates in the field of property tax assessment law. He is the Founder of the Illinois Property Tax Lawyers Association, and served as the President for eight years. Mr. Rubin served as Chair of the State and Local Taxation Section Council of the Illinois State Bar Association. He was named an Illinois Super Lawyer, one of the Top 10 Property Tax Attorneys in Illinois by Leading Lawyers, and was the recipient of the Distinguished Service Award by The John Marshall Law School.
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Robert M. Sarnoff
Robert M. Sarnoff
Robert M. Sarnoff is the President of Sarnoff & Baccash in Chicago, where he focuses on property tax law. He has written on real estate taxation and property taxes for the American Bar Association and IICLE®, and he is an Illinois Representative and Charter Member of the National Association of Property Tax Attorneys. Mr. Sarnoff has been awarded the Illinois Institute of Property Taxation Literary Award, and he has been recognized as a Leading Lawyer. He is a member of the National Association of Property Tax Attorneys; the Institute for Professionals in Taxation; and the Chicago, Illinois State, and American Bar Associations. Mr. Sarnoff received his B.S from the University of Illinois and his J.D. from ITT Chicago-Kent College of Law.
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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 received 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.
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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 is a designated member of the Royal Institute of Chartered Surveyors (MRICS), and he holds the professional designations of MAI and CRE. He received his B.A. from Augustana College and his M.B.A. from DePaul University.
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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.
Real Estate Taxation (ARCHIVED 2012 EDITION)
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