Tax Trends

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

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2017 Articles

100th General Assembly grants property tax relief by increasing some exemptions By John K. Norris November 2017 With all the political maneuvering and last-minute changes involving the Illinois budget crisis and school funding provisions, one bill was quietly signed into law by Governor Rauner on August 25, 2017 that impacts homeowners: Senate Bill 473, now known as Public Act 100-0401.
Bored, stuck, want to do something new? By Evan W. Schanerberger September 2017 The ISBA's State & Local Taxation Section and the ISBA's Young Lawyers Division have partnered to create the first ever “ISBA State & Local Taxation New Member Happy Hour” event at the Godfrey Hotel IO Roof Deck on September 21st, 2017 at 6pm.
Can taxes change one’s behavior? An editorial opinion By Hon. Julie-April Montgomery, (Ret). October 2017 Taxes are a vehicle for change for both the taxpayer and the government, but author Julie-April Montgomery argues that the changes are neither what government really anticipates or desires.
Case summaries By Joan Smuda July 2017 Recent cases of interest.
Chair’s column By Timothy E. Moran December 2017 A message from SALT Section Chair Timothy Moran.
1 comment (Most recent December 5, 2017)
Chair’s column By Timothy E. Moran November 2017 The obvious focus of SALT is on state & local taxes. But as so often occurs, this focus may take a broader perspective, as in the recently released decision of the 7th Circuit Court of Appeals in Federal National Mortgage Association, et al, v City of Chicago.
Chair’s column By Timothy E. Moran October 2017 A message from SALT Chair Timothy Moran.
Chicago’s new tobacco products tax declared illegal By Amy McCracken April 2017 In a refreshing opinion, in the case of Iwan Ries & Co., et al. v. City of Chicago, et al., the Cook County Circuit Court recently held that “or” means “or” when interpreting a statutory limitation on the imposition of new tobacco taxes by municipalities. In doing so, the Court declared the City of Chicago’s new tax on Other Tobacco Products in violation of Illinois law since it was expressly prohibited by a 1993 state statute.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski December 2017 An introduction to the issue from co-editors Mary Ann Connelly and Stanley R. Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski November 2017 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.
Co-editors’ note By Mary Ann Connelly & Stanley R. Kaminski October 2017 An introduction to the issue from co-editors Mary Ann Connelly and Stanley R. Kaminski.
A conservative approach in collecting taxes is not fraud By Stanley R. Kaminski, John Kendzior, & Kyle Molidor November 2017 In the recent case of Bartolotta v. Dunkin’ Brands Grp., Inc., the United States District Court for the Northern District of Illinois dismissed, with prejudice, a class action suit against Dunkin’ Brands Group, Inc. and one of its franchisees in Illinois which alleged that they violated the Illinois Consumer Fraud Act by over collecting sales tax on their coffee bag sales.
Cook County Sweetened Beverage Tax legal challenges continue as retailers collect new tax By David J. Kupiec & Natalie M. Martin August 2017 Cook County retailers started collecting the Sweetened Beverage Tax on August 2, 2017.
The future is here By Timothy E. Moran September 2017 An introduction from Section Chair Timothy Moran.
Highlights from the Cook County Board of Review 2017 assessment meeting By Nicholas P. Jordan August 2017 The 2017 Board of Review Presentation to the property tax attorneys was held August 26, at the State of Illinois Building. The presentation included several changes to the process, introductions of new systems and suggestions on how to better serve your clients at the Board.
Illinois slides backward on unclaimed property law By Stanley R. Kaminski & Maureen L. McCluskey December 2017 A look at the significant changes to the Illinois Unclaimed Property law that will become effective in 2018.
An introduction to real property taxes in Illinois By Ciarra J. Schmidt September 2017 When representing clients in real estate transactions, it is imperative to be familiar with assessment practices in the county in which the property is located, as well as the effect of exemptions.
Legislative state tax update of the Illinois Income Tax Act and Retailers’ Occupation Tax Act By David J. Kupiec July 2017 Illinois Public Act 100-0022 amends the Illinois Income Tax Act and Retailers’ Occupation Tax Act-- here's what you need to know.
Negligence is not enough for Illinois False Claims Act violation By Evan W. Schanerberger & Stanley R. Kaminski January 2017 The State of Illinois ex rel. Schad, Diamond and Shedden, P.C. v. National Business Furniture, LLC is a good example of when mere negligence for failing to actively keep abreast of the tax law will not rise to the level of reckless disregard that violates the FCA.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski August 2017 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 2017 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 2017 An introduction to this issue from co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski April 2017 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 2017 Remembering our colleague and friend, Allen Landmeier.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski February 2017 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 January 2017 An introduction to this issue from Co-Editors Mary Ann Connelly and Stan Kaminski.
Office of the Cook County Assessor Attorney, Representative, and Appraiser Meeting— February 23, 2017 By Thomas A. Jaconetty March 2017 Takeaways from the recent meeting.
The power to tax is the power to destroy By Timothy E. Moran July 2017 A message from SALT Section Chair Timothy Moran.
Practice pointer for valuation objection complaint filers in Cook County December 2017 Take note of these three helpful reminders.
A presumption of taxability cannot save an extraterritorial tax By Evan W. Schanerberger & Stanley R. Kaminski October 2017 In the recent case of The Hertz Corporation v. City of Chicago, the Illinois Supreme Court has once again declared that only by state legislation can a home rule municipality in Illinois apply its taxing powers beyond such municipality’s borders.