Articles From William Seitz

The Illinois Supreme Court’s decision in Oswald v. Hamer By William Seitz State and Local Taxation, October 2018 In Oswald v. Hamer, the Illinois Supreme Court held that section 15-86 of the Property Tax Code was constitutional on its face.
Summary of seminar on post-Provena: Illinois’ not-for profit property tax issues, Part 1 By William Seitz State and Local Taxation, October 2016 A recap of “Post-Provena: Illinois’ Not for Profit Property Tax Issues, Part 1” and an overview of Part 2, to be held on November 16th.
Recent legislation By William Seitz State and Local Taxation, June 2013 Recent bills of interest to state & local tax practitioners.
97th General Assembly state and local tax legislation now law By William Seitz State and Local Taxation, September 2012 New laws relating to state & local tax.
Recent tax-related legislation By William Seitz State and Local Taxation, September 2011 A synopsis of tax-related bills recently signed into law.
Recent changes to the omitted assessment tax law By William Seitz State and Local Taxation, April 2011 A look at the amendments to Public Act 96-1553, which attempt to give taxpayers more meaningful appeal opportunities, and an opportunity to put the Cook County Assessor on notice of omitted assessments.
Recent laws that impact state & local tax By William Seitz State and Local Taxation, December 2010 A list of legislation passed by the 96th General Assembly.
Will the passage of health care insurance reform in combination with the Provena decision dramatically limit the availability of not-for-profit hospitals to claim the property tax charitable exemption in Illinois? By Stanley R. Kaminski & William Seitz State and Local Taxation, November 2010 Unless something is done, with higher taxes and less revenues, many hospitals necessary to the health of Illinois will have a more difficult time surviving while providing the same quality of care that patients are used to in Illinois.
The Cook County Board of Review v. The Property Tax Appeals Board, et al. By William Seitz State and Local Taxation, October 2010 Condominium Association proved with clear and convincing evidence that a violation of uniform assessment occurred.
Irwin Industrial Tool Co. v. Department of Revenue, Docket No. 109300 (Ill Sup Ct. 9/23/2010) By William Seitz State and Local Taxation, October 2010 Can the Illinois Department of Revenue impose a use tax on the full value of an aircraft even though it is hangared outside of the state of Illinois?
Note from the Chair By William Seitz State and Local Taxation, October 2010 An invitation to attend Section Council meetings, from Chair William Seitz.
Calumet Transfer v. Illinois Property Tax Appeal Board By William Seitz State and Local Taxation, August 2010 The first of two articles in this issue discussing the recently decided case of Calumet Transfer v. PTAB.
Irwin Industrial Tool Co. v. IDOR By William Seitz State and Local Taxation, July 2010 The Supreme Court will consider whether the appellate court erred in upholding a use tax imposed by the Illinois Department of Revenue on the full value of an aircraft even though it was hangared outside of the state.
Provena Covenant Medical Center v. Department of Revenue, No. 107328. (Illinois Supreme Court, March 18, 2010) By William Seitz State and Local Taxation, May 2010 Provena Hospitals sought administrative review of a decision by the Director of Revenue that it was not entitled to a property tax exemption for charitable and religious organizations for the 2002 tax year.
The Cook County Board of Review v. The Illinois property tax Appeals Board and Fulton House Condominium Assoc., Ill. App. Ct. , First Dist. ( Sept 30, 2009) By William Seitz State and Local Taxation, March 2010 This case involved the 2003 triennial for the 113-unit Fulton House Condominium.
A review of American Airlines v. Illinois Dept. of Revenue By William Seitz State and Local Taxation, February 2010 On December 18, 2009, the First District issued its decision in American Airlines v. Illinois Department of Revenue (No. 08-2985).
State tax legislation passed by the 95th General Assembly By William Seitz State and Local Taxation, October 2008 Recent legislation of interest to state and local tax practitioners.
95th General Assembly: Governor Actions By William Seitz State and Local Taxation, October 2007 New laws signed by the Governor.
What is “charity care”: Qualifying for property tax exemptions By William Seitz State and Local Taxation, April 2007 Nonprofit healthcare institutions have historically qualified for a 100 percent property tax exemption as “charitable institutions” under section 15-65 of the Property Tax Code.
Recent court decisions By William Seitz State and Local Taxation, July 2005 The appellate court reversed and remanded a summary judgment order by the circuit court in Du Page County.

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