ISBA Opposes Proposed Legislation Allowing Non-Attorneys To Do Property Tax Appeals

The Illinois State Bar Association (ISBA) oposes recently introduced S.B. 2964 and H.B. 4931, both of which would allow non-attorneys to do property tax appeals. The enactment of these bills would violate the Illinois Supreme Court's decision in In re Yamaguchi, 118 Ill. 2d 417 (1987), which found that real estate tax appeals constitute the practice of law.

Posted on February 5, 2026 by Timothy A. Slating
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Member Comments (3)

In a jurisdictional battle between Sen. Castro and the Illinois Supreme Court, I'll back the court each and every time. Unfortunately, too often the General Assembly and State of Illinois Executive Departments like IDFPR continue to ignore the crucial role an independent judiciary plays in protecting the residents of our fair state. As lawyers, we must continue to push back when the Legislative and Executive branches of government attempt to usurp the powers of the judiciary.

Same here, Mike. Expertly said.

In a jurisdictional battle between Sen. Castro and the Illinois Supreme Court, I'll back the court each and every time. Unfortunately, too often the General Assembly and State of Illinois Executive Departments like IDFPR continue to ignore the crucial role an independent judiciary plays in protecting the residents of our fair state. As lawyers, we must continue to push back when the Legislative and Executive branches of government attempt to usurp the powers of the judiciary.

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