2020 Articles

2019 Estimated Average Tax Rates for Selected Cook County Townships By Gary H. Smith May 2020 A model chart to provide a certain assist in the estimation of future liabilities in these uncertain times.

The Carle Foundation v. Department of Revenue: Will It Become a Real-Life Version of Jarndyce v. Jarndyce? By Keith Staats March 2020 In Carle Foundation v. Illinois Department of Revenue et al., the court ruled that the Carle Foundation is entitled to charitable property tax exemptions for four parcels for the 2005–2011 tax years.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski December 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski November 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski October 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski September 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski August 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski July 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

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Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski June 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski May 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski April 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski March 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski February 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski January 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.

A Contrary View of Best Buy Stores, L.P. v. Department of Revenue By Paul Berks November 2020 An alternative perspective on Best Buy Stores, L.P. v. Department of Revenue.

A Critical Review of Best Buy Stores, L.P. v. Department of Revenue By Keith Staats October 2020 The Best Buy Stores, L.P. v. Department of Revenue decision was originally issued as a Supreme Court Rule 23 decision and was not precedential, but the Illinois Department of Revenue moved to publish the decision and the motion was granted.

An Explanation of the March Tax Trends Article Entitled ‘The Carle Foundation v. Department of Revenue: Will It Become a Real-Life Version of Jarndyce v. Jarndyce?’ By Keith Staats April 2020 A deeper look at the title of the March 2020 article, 'The Carle Foundation v. Department of Revenue: Will It Become a Real-Life Version of Jarndyce v. Jarndyce?'

Follow-Up to Tax Valuation Procedures During COVID-19 By Timothy Moran August 2020 A summary of the changes to the procedures set forth in Administrative Order 2020-4.

Fundamental Misunderstandings of the Compound Nature of the Cook County Property Tax System May Cause Fundamental Property Tax Reform Miscalculations By Gary Smith September 2020 A look at how assessments of properties outside of townships where residential properties are located have little impact on the taxpayer’s property tax bill.

Illinois Appellate Court Holds Sale of Appliances Installed by Retailer Subject to Illinois Retailer Occupation Tax By David J. Kupiec, JD,CPA & Natalie Martin, J.D. August 2020 A summary and analysis of Best Buy Stores, L.P. v. The Illinois Department of Revenue.

Illinois Appellate Court Rules Tax Abatement Resolution Does Not Run With the Land By John B. Sprenzel July 2020 Practitioners should advise their client that, unless their client is named specifically to benefit from a tax abating measure by an appropriate ordinance or resolution, they should presume that a tax abating measure that may have applied to a property at one point does not necessarily run with the land.

The Illinois Bar Foundation Needs Your Help By Rory T. Weiler November 2020 The Illinois Bar Foundation, which assists fellow lawyers who have fallen upon hard times, has acted quickly to address the economic crisis that has resulted from COVID-19.

Illinois Department of Revenue FY 2020-24 Informational Bulletin: Illinois Income Tax Filing and Payment Extension April 2020 The Illinois Department of Revenue’s new Information Bulletin FY 2020-24 (March 2020) on the extension of the Illinois income tax filing and payment date.

Illinois Property Tax Appeal Board Holds that Homeowner Association Has Standing to File Appeal By Kevin Fanning September 2020 In May, the Illinois Property Tax Appeal Board formally acknowledged for the first time that a homeowner association had standing to file an appeal.

Illinois Supreme Court Affirms ‘Clearly Erroneous’ Standard of Review for Illinois Independent Tax Tribunal Matters By David J. Kupiec, JD,CPA & Natalie M. Martin, J.D. February 2020 On November 21, 2019, the Illinois Supreme Court issued an opinion affirming in part and reversing in part the appellate court’s judgment in Horsehead Corp. v. Department of Revenue, et al.

Is Illinois’s New Retailers Occupation Tax Scheme Unconstitutional? By Stanley R. Kaminski December 2020 Effective January 1, 2021, Illinois will institute a major structural change in its state and local retailers occupation tax—the Illinois sales tax—that will openly discriminate against non-Illinois retailers and interstate sales.

Modified Tax Valuation Objection Procedures During COVID-19 By Timothy E. Moran July 2020 On June 1, Administrative Order 2020-4 laid out temporary procedures for activating, continuing, and proving up settled tax valuation objection cases.

New Case Management Procedures for Tax Valuation Objection Cases in the County Division By Timothy Moran September 2020 A summary of the dramatic changes that the case management activation process of tax valuation objection cases will undergo.

Note From the Chair By David P. Dorner May 2020 A note from the chair, David P. Dorner.

Outgoing Chair’s Final Column By David Dorner June 2020 A note from the outgoing chair, David Dorner.