Tax Trends

The newsletter of the ISBA’s Section on State & Local Taxation

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2014 Articles

Appellate Court affirms Illinois Property Tax Appeal Board’s decision to uphold the Cook County Board of Review’s ruling to deny petitioner’s request for a reduction in assessment based on vacancy By Mary Nicolau April 2014 A summary of the recent case of John J. Moroney Co. v. Illinois Property Tax Appeal Board.
Assessor attorney, representative, and appraiser meeting: Practice and procedure summary (February 13, 2014) By Thomas A. Jaconetty March 2014 Important information regarding the filing of real estate tax complaints, procedures, and the supporting documentation required for particular classes of property. 
Case summaries By David P. Dorner May 2014 Two recent cases of interest to state & local taxation practitioners.
Case synopsis By Thomas M. Battista October 2014 A discussion of the recent Illinois Appellate Court decision, BLTREIV3 CHICAGO, LLC, and FIVE TEN ILLINOIS III, LLC v. KANE COUNTY BOARD OF REVIEW.
Chair’s departing thank you By David J. Kupiec June 2014 A message from Outgoing Section Chair David Kupiec. 
Chicago Bears Football Club v. The Cook County Department of Revenue, 2014 IL App (1st) 122892 By Scott L. Ginsburg September 2014 The Illinois Appellate Court recently found that the Chicago Bears Football Club (the “Bears”) owed an amusement tax delinquency in the amount of $4,135,184.68 as related to the amenities included in club level seats and luxury suites. As of September 10, 2014, the Bears have filed a Petition for Leave to Appeal with the Supreme Court of Illinois.
Cook County offers temporary tax incentive expansion By Joanne Elliott & Melissa Whitley December 2014 A look at the qualifications, process, and the requirements that qualifying commercial and industrial properties located in Cook County must fulfill in order to be eligible for the new temporary tax incentive.
Illinois’ Independent Tax Tribunal has arrived By Hon. Julie-April Montgomery February 2014 An overview of this new independent state agency.
The Illinois State Equalization Factor (Tax Multiplier) By Michael Reynolds August 2014 The author attempts to explain this confounding and oft-misunderstood aspect of tax calculation.
ISBA unveils exciting new Member Directory! August 2014 Make sure the other members of the ISBA know what sets you apart and can find you easily by activating your member directory profile today.
Legislation passed both chambers spring 2014 and fall 2013 July 2014 Recent legislation of interest to state and local tax practitioners.
Local sales tax sourcing—Chaos in Illinois By Adam P. Beckerink June 2014 A discussion of the Hartney Fuel Oil Company v. Hamer case.
New Chair comment By Stanley R. Kaminski July 2014 A message from Section Chair Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski December 2014 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski November 2014 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski October 2014 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski September 2014 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski August 2014 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski July 2014 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski June 2014 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski May 2014 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski April 2014 An introduction to the issue from Co-Editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski March 2014 An introduction to the issue from Co-Editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski February 2014 An introduction to the issue from Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski January 2014 An introduction to the issue from Co-editors Mary Ann Connelly and Stanley Kaminski.
Property tax exemption denied for senior housing facility By John G. Locallo & Vesna Marusic August 2014 At issue in Meridian Village Association v. Hamer was whether a senior housing facility qualified for property tax exemption based on charitable and religious uses of the property.
Recent decisions in real estate tax cases By Timothy E. Moran February 2014 Summaries of two recent cases-- Louis Capra v. Cook County Board of Review et al, and In re Application of the County Treasurer (Lincoln Title Co. v. Nomanbhoy  Family Limited Partners.
Recent Rule 23 opinions entered in real estate tax cases By Timothy E. Moran November 2014 Recent cases of interest to tax practitioners.
1 comment (Most recent October 27, 2014)
Reflections on Springfield, and the 98th General Assembly By John K. Norris January 2014 A look at the attorney-legislators who serve in Illinois' Legislature.
The tax enforcement program that could put you out of business, a.k.a, to revoke or not to revoke? By Hon. Julie-April Montgomery November 2014 What happens when your client does not protest the notice they received from the Department of Revenue pertaining to sales taxes owed and does not respond to demands for payment?