Devine Intervention: Shedding Light on Illinois Property Tax

Episode Summary: In this episode of *Devine Intervention*Nora Devine, a seasoned property tax attorney, delves into the crucial role of selecting the right appraiser for your property tax appeal. Nora emphasizes the significance of a credible appraiser in the adversarial process and highlights the key qualifications property owners should consider when hiring an appraiser for property tax appeal purposes. Key Timestamps: 00:00 – Introduction 01:30 – Importance of Appraiser's Role in a Property Tax Appeal 03:45 – Qualifications and Designations for Appraisers in Illinois 05:20 – Differences Between Property Tax Appeal Appraisals and Other Appraisals 07:10 – Red Flags in Appraisal Reports for Tax Appeals 09:00 – Importance of Local and Asset-Specific Experience in Appraisers 11:15 – Avoiding Choosing an Appraiser Based Solely on Cost 13:00 – Communication Between Attorneys and Appraisers for a Defensible Valuation 15:30 – Bridging Valuation Gaps Between Assessor and Appraiser 17:45 – Final Tips for Vetting an Appraiser About the Show: *Devine Intervention* sheds light on various aspects of Illinois property tax, providing valuable insights for property owners navigating the intricate world of property tax appeals. With Nora Devine's expertise and guidance, listeners gain a deeper understanding of property tax laws and strategies for appealing assessments effectively.

Episode Summary:  In this episode of *Devine Intervention*, property tax attorney Nora Devine dives into the complexities of property tax exemptions for nonprofits in Illinois with guest Sally Wagenmaker. Sally, a partner at Wagenmaker & Oberly LLC, shares valuable insights on the nuances of qualifying for property tax exemptions for churches, schools, healthcare facilities, and charitable organizations. The discussion highlights the importance of meeting state-specific criteria beyond just having a 501(C)(3) federal tax-exempt status. Key Timestamps: - 00:00 – Introduction - 03:45 – Understanding State-Specific Property Tax Exemption Laws - 08:12 – Common Misconceptions Around Nonprofit Property Tax Exemptions - 12:30 – Qualifying Documentation and Application Process - 17:45 – Reasons for Exemption Denials and How to Address Them - 22:10 – Strategic Planning for Property Usage and Third-Party Agreements - 27:20 – Balancing Exemption Benefits with Third-Party Usage Revenues About the Show:  *Devine Intervention* sheds light on legal matters related to property taxation, offering expert guidance and insights for property owners, nonprofits, and organizations seeking to navigate complex tax laws effectively.

Episode Summary: Nora Devine, a seasoned property tax attorney, sheds light on the complexities of property tax mail in Illinois. From reassessment notices to delinquency notifications, Nora breaks down the crucial information property owners should look out for and act upon promptly. Understanding the nuances of assessment notices, installment tax bills, and delinquency notices can help property owners navigate the intricate property tax system effectively. Key Timestamps: 00:00 – Introduction 01:30 – Importance of Reassessment Notices 03:45 – Assessing Assessment Notices: Cook County vs. Rest of Illinois 06:10 – Deciphering Assessment Notice Content 08:25 – Cook County's First and Second Installment Tax Bills 11:15 – Differences in Tax Bill Issuance: Cook County vs. Other Counties 13:40 – Delinquency Notices: Causes and Actions 16:05 – Handling Overdue Taxes and Penalties 18:30 – Understanding 10-Day Notices for Property Changes 20:45 – Differentiating Genuine Notices from Solicitations 23:10 – Legal Implications of Omitted Assessments 26:00 – Important Considerations for Erroneous Homestead Exemptions About the Show: *Devine Intervention* provides insightful guidance on navigating the intricate world of property taxes. From understanding assessment notices to handling delinquency notifications, Nora Devine offers expert advice to empower property owners in managing their tax obligations effectively.

Episode Summary: In this episode of *Devine Intervention*Nora Devine sheds light on Tax Increment Financing (TIF) districts in Illinois. She explains the concept of TIF districts, how they function, and the controversies surrounding their use. Nora discusses the benefits, drawbacks, and transparency requirements associated with TIF districts, providing insights into their impact on taxpayers and local communities. Key Timestamps: 00:00 – Introduction 01:15 – What is a Tax Increment Financing (TIF) District? 04:30 – Controversies and Benefits of TIF Districts 08:20 – Transparency and Reporting Requirements 11:45 – Challenges and Tensions with TIF Districts 14:30 – Reforms and Safeguards for TIF Districts 18:00 – Impact of TIF Districts on Property Owners 20:10 – Conclusion and Episode Wrap-Up About the Show: *Devine Intervention* is a podcast series hosted by Nora Devine, a seasoned property tax attorney in Illinois. The show delves into various aspects of property tax laws, offering valuable insights and expertise to listeners navigating property tax issues.

Episode Summary: In this episode of *Devine Intervention*, property tax attorney Nora Devine sheds light on the intricate process of Illinois property tax enforcement. From unpaid taxes to tax sales and redemption periods, Nora explains the enforcement process and what property owners can do before it's too late. Discover how penalties and interest rates impact property owners and the nuances of annual sales and scavenger sales. Learn about the rights of delinquent property owners after a sale and the complexities of tax deed ownership. Nora also delves into the cost of redemption, potential forgiveness options, and the impact on mortgage holders. Join us for a deep dive into the world of Illinois property tax enforcement. Key Timestamps: 00:00 – Introduction 01:30 – Penalty and interest rates on unpaid taxes 05:45 – Annual sale and tax buyer process 10:20 – Scavenger sale and property auction dynamics 15:10 – Rights of delinquent property owners post-sale 20:00 – Cost of redemption and determining owed amounts 25:45 – Impact on mortgage holders and property ownership 30:15 – Potential forgiveness or reduction of unpaid taxes About the Show: *Devine Intervention* is a podcast series that provides valuable insights into the intricacies of property tax laws and enforcement procedures in Illinois. Join host Nora Devine, a seasoned property tax attorney, as she navigates through complex legal scenarios and offers practical solutions for property owners facing tax challenges.

Episode Summary In this episode, Attorney Nora Devine sits down with Bob Becker, a seasoned Illinois commercial appraiser, to break down the cost approach to property valuation—a key yet often misunderstood method used in property tax appeals. Bob explains how this approach differs from the sales comparison and income methods, when it’s most useful (especially for special-use properties), and the biggest challenges appraisers face when applying it. Together, they explore real-world examples—from farmland to libraries—and discuss how external factors like construction costs and local market data can influence property tax values. This conversation sheds light on how assessors, taxpayers, and attorneys can use the cost approach more effectively to ensure fair assessments and better outcomes in Illinois tax cases. Key Timestamps 00:30 – From farmland appraisals to complex commercial valuations across Illinois. 02:00 – How it differs from sales and income methods. 03:30 – Why special-use properties rely on the cost approach. 05:00 –  Issues with land value and depreciation accuracy. 06:30 – Physical, functional, and external obsolescence. 08:10 – How airport noise caused external obsolescence near O’Hare. 09:30 – Methods used to estimate land value when data is limited. 11:00 – Why the cost approach isn’t always the highest value. 13:00 – Limited sales data south of I-80 and heavy reliance on cost models. 15:00 – How cost manuals and valuation data keep up with market changes. 17:00 – Key focus areas when defending or challenging a cost approach in hearings. About the Show Devine Intervention: Shedding Light on Illinois Property Tax helps Illinois property owners understand how property assessments work—and how to ensure they’re fair. Hosted by Attorney Nora Devine, a seasoned property tax attorney with statewide experience since 2005, each episode features industry professionals who share insights on valuation methods, assessment trends, and legal strategies that can save taxpayers money.

Episode Summary: In this episode of *Devine Intervention,* Property Tax attorney Nora Devine and guest Patrick Hynes discuss the challenges faced by Cook County's property tax system and the need to rebuild public trust. They delve into the issues of transparency, accuracy, and accountability in property tax assessment, highlighting the disconnect between market realities and assessed values that erode trust among taxpayers. Hynes shares insights from his experience at both the county and township levels, emphasizing the importance of articulating assessment processes to gain taxpayers' trust. Key Timestamps: 00:00 – Introduction 02:15 – Challenges in Cook County's Assessment System 04:45 – Role of Township Assessors 08:20 – Data Collection Challenges in Cook County 11:30 – Importance of Field Inspections 14:10 – Staffing Needs for Effective Assessments 17:00 – Triennial vs. Annual Assessments 19:45 – Addressing Sale Chasing and Uniformity 23:00 – Collaboration Between Assessment Entities 27:10 – Enhancing Technology and System Coordination 30:45 – Rebuilding Trust and Predictability 34:20 – Update on Hynes' Campaign and Vision About the Show: *Devine Intervention* sheds light on property tax issues in Illinois, offering valuable insights and discussions on assessment challenges, fairness, and transparency in the system. Join Nora Devine and expert guests as they navigate the complexities of property taxes in Cook County.

Episode Summary: In this episode of Devine Intervention: Shedding Light on Illinois Property Tax, host Nora Devine welcomes back John Mitchell, partner at Wilkie Farr & Gallagher and former federal prosecutor, to continue their discussion on recent prosecutions in the Illinois property tax assessment space. They review the acquittal in the Nitzega golf case, examine the charges against assessor’s office employee Frankie Perez, and unpack the legal distinction between indictments and information. John explains how sealed documents can protect uncharged individuals, why even small gifts can trigger federal bribery charges, and how prosecutors approach corruption cases in the wake of the United States v. Snyder decision. The conversation also touches on high-profile “bag of cash” sting operations, the importance of avoiding even the appearance of impropriety, and the significant financial and reputational costs of federal investigations. Key Timestamps: 00:01 – Show introduction and John Mitchell’s return to the podcast 04:15 – The Nitzega golf case and its outcome 08:32 – Who is Frankie Perez and why was he charged by information? 12:45 – The meaning of sealed affidavits in federal cases 17:20 – Allegations against Perez: gifts, sporting events, and dinners 21:05 – Why prosecutors pursue even small bribery cases for deterrence 25:15 – How the Snyder ruling shapes new corruption investigations 30:40 – Nora’s lunch story: when conversations sound like a wiretap 35:22 – The “bag of cash” Board of Review case in Cook County 40:10 – The role of professional ethics codes in preventing impropriety 44:18 – The true costs of an indictment: stress, legal fees, and reputation 48:00 – Campaign funds and legal defense: public frustration in Illinois politics 50:20 – Closing remarks and where to reach John Mitchell About the Show: Devine Intervention: Shedding Light on Illinois Property Tax is hosted by attorney Nora Devine, who has practiced in the property tax field since 2005. The podcast brings clarity to Illinois property tax law and related legal issues by featuring expert guests and real-world insights. Each episode provides valuable guidance for property owners, professionals, and public officials navigating this complex system. Information Indictment: https://www.dropbox.com/scl/fi/2p17daj3mwcz4prn099ao/Frankie-Perez-Information-Indictment.pdf?rlkey=tvb7h3misnyptnxa5t53qwxhz&e=1&dl=0 Plea Agreement: https://www.dropbox.com/scl/fi/i56ux3cci8uovbfgm1fsr/Perez-FILE_5673.pdf?rlkey=unbzi4rwd9cvwakp80h3sdl47&e=1&dl=0

Episode Summary: In this episode of Devine Intervention: Shedding Light on Illinois Property Tax, host Nora Devine welcomes back attorney John Mitchell of Wilkie Farr & Gallagher to discuss recent corruption prosecutions in the Illinois property tax space. Mitchell, a former federal prosecutor who secured a high-profile acquittal for lobbyist Mike McClain, explains how federal bribery law under 18 U.S.C. § 666 has shifted following the Supreme Court’s decision in United States v. Snyder. Together, they unpack the differences between bribery and gratuities, how these changes affected recent property tax cases, and why proving quid pro quo arrangements is now more challenging for prosecutors. They also explore the real costs of investigations, the role of Illinois’ gift ban in federal cases, and the importance of compliance for both public officials and private citizens. Key Timestamps: 00:01 – Show introduction and John Mitchell’s background 04:15 – Recap of the Mike McClain acquittal and its significance 07:40 – Recent corruption cases in the Cook County Assessor’s Office 12:28 – The role of 18 U.S.C. § 666 in prosecuting bribery cases 16:10 – How United States v. Snyder narrowed the definition of bribery 20:45 – Distinguishing between bribery and gratuities in practice 25:32 – Testimony from assessor’s office employees and credibility challenges 30:15 – Why prosecutors targeted a private property owner instead of officials 34:55 – Hidden costs of federal investigations and trials 38:20 – How Illinois’ Gift Ban Act factors into federal prosecutions 42:10 – Nora’s closing remarks and where to find John Mitchell About the Show: Devine Intervention: Shedding Light on Illinois Property Tax is hosted by attorney Nora Devine, who has practiced in the property tax field since 2005. Each episode breaks down complex issues at the intersection of property taxation, law, and public policy. Through conversations with legal experts and practitioners, Nora provides clear, actionable insights for property owners, professionals, and public officials.

Episode Summary: In this episode of Devine Intervention: Shedding Light on Illinois Property Tax, host and property tax attorney Nora Devine is joined by John Mitchell, a former federal prosecutor and current partner at Wilkie Farr & Gallagher. Together, they examine recent federal prosecutions involving public corruption and the property tax system in Illinois. John provides insights into the statutes prosecutors rely on, including 18 U.S.C. § 666, and explains how Supreme Court rulings like United States v. Snyder are reshaping the line between bribery and gratuities. The conversation also explores challenges in proving corruption cases, Illinois’ limited enforcement mechanisms compared to other states, and best practices for public officials to avoid both impropriety and the appearance of impropriety. Key Timestamps: 00:01 – Show introduction and John Mitchell’s background in white-collar criminal law 04:40 – What statutes federal prosecutors use in corruption cases 08:22 – The Supreme Court’s ruling in United States v. Snyder and its impact 12:15 – Understanding the “stream of benefits” theory of prosecution 17:30 – Challenges prosecutors face in proving quid pro quo arrangements 22:05 – Why federal prosecutors often handle Illinois corruption cases instead of state or local agencies 27:40 – Illinois’ gift ban ordinance and its limitations 32:10 – Best practices for public officials to avoid legal trouble 36:55 – Advice on compliance and navigating investigations 39:45 – How to contact John Mitchell for legal assistance About the Show: Devine Intervention: Shedding Light on Illinois Property Tax is hosted by attorney Nora Devine, who has practiced in the property tax field since 2005. The podcast brings clarity to the complexities of Illinois property tax law and related issues by engaging leading experts, sharing practical insights, and providing guidance to property owners and public officials alike.

Episode Summary: In this episode of *Devine Intervention*, Nora Devine sheds light on the impact of renovations on property taxes in Illinois. Discussing how renovations can trigger reassessments and increase property values, Nora provides valuable insights for property owners considering construction projects. Key Timestamps: 00:00 – Introduction 01:30 – Impact of Pulling Permits on Reassessments 04:45 – Factors Influencing Property Tax Assessments 07:15 – Differences in Assessing Residential and Commercial Properties 09:30 – Assessing Industrial Properties in Cook County 11:45 – Timing of Renovations and Tax Bill Implications 14:20 – Minimizing Risks of Over Assessment 16:00 – Handling Renovations Without Permits 18:10 – Appeals Process for Incorrect Assessments 21:00 – Best Evidence for Successful Appeals 23:30 – Advice for Property Owners Planning Renovations About the Show: *Devine Intervention* provides expert guidance on property tax matters, offering valuable insights and strategies for property owners navigating the complexities of tax assessments in Illinois. Join Nora Devine as she shares her extensive knowledge and experience in property tax law.

Episode Summary: In this episode, host Kevin Rosenquist and property tax attorney Nora Devine discuss the complex world of agricultural land assessments in Illinois. Nora explains how farmland and farm buildings are assessed differently from other properties, the requirements for agricultural classification, and common pitfalls property owners face when seeking preferential assessments.   Key Timestamps: 00:00 - Introduction 00:40 - How Illinois assesses agricultural land and soil productivity factors 02:13 - Farm building assessment complexities 05:09 - Impact of soil quality, land usage, and zoning 07:30 - Agricultural exemptions vs. preferential assessments 08:52 - Common mistakes in agricultural assessment applications 10:45 - Appeals process and success story 14:08 - When to seek legal counsel 16:01 - Attorney involvement in complex cases   About the Show: Devine Intervention is a podcast that sheds light on Illinois property tax matters. Hosted by Kevin Rosenquist, the show features Nora Devine, a property tax attorney with extensive experience in Illinois jurisdictions since 2005. The show provides valuable insights into various aspects of property taxation in Illinois.

Episode Summary: In this informative episode, property tax attorney Nora Devine discusses preferential assessments in Illinois and how they can lead to significant property tax savings. She explains various types of preferential assessments, including farmland, open space, and developer's relief, along with their qualification criteria and application processes.   Key Timestamps: 00:00 - Introduction 00:33 - Definition of preferential assessments 01:25 - Farmland assessments and FATAB 03:57 - Corporate campus examples and open space assessments 06:26 - Financial benefits and real-world examples 09:56 - Application process 10:26 - Conservation stewardship plans 12:41 - Common denial reasons 14:12 - Maintaining preferential assessment status   About the Show: Devine Intervention: Shedding Light on Illinois Property Tax features Nora Devine, a property tax attorney in private practice since 2005. With her statewide practice experience across all Illinois jurisdictions and property classes, she provides expert insights into property tax matters. Hosted by Kevin Rosenquist.

Episode Summary: In this revealing episode, property tax attorney Nora Devine discusses the ethical challenges and reforms in Illinois' property tax system. She shares insights about historical corruption, recent improvements, and the importance of transparency in property tax assessments. The conversation covers campaign contribution limits, gift ban ordinances, and the role of federal prosecutors in combating corruption.   Key Timestamps: 00:00 - Show Introduction 00:40 - Evolution of property tax assessment practices 02:13 - Discussion of campaign contribution reforms 04:12 - Example of corruption case involving an alderman 05:59 - Transparency and FOIA requests in property tax 06:54 - Legal consequences of gaming the system 09:34 - Conflicts of interest in property tax assessment 13:20 - Need for inspector general reform 15:06 - Ethical best practices in property tax matters   About the Show: Devine Intervention sheds light on Illinois property tax matters with host Kevin Rosenquist and expert guest Nora Devine, who has been practicing property tax law since 2005. The show provides valuable insights into the complex world of property taxation and assessment.

Episode Summary: In this informative episode, host Abigail Vaca and property tax attorney Nora Devine dive deep into the complex world of equalization factors in Illinois property tax. Nora explains how these factors work differently in Cook County versus other counties, their impact on property owners, and the relationship between equalization factors and school funding. The episode provides valuable insights for property owners about assessment practices, appeals processes, and common misconceptions about property tax calculations.   Key Timestamps: 00:00 - Introduction 00:40 - Understanding equalization factors outside Cook County 03:19 - How equalization factors are determined 05:20 - Different approaches to equalization by township assessors 07:19 - Fairness in applying equalization factors 09:45 - Legal options for property owners 11:21 - Cook County's unique classification system 14:55 - Common misconceptions about equalization factors   About the Show: Devine Intervention features Nora Devine, a property tax attorney with private practice experience since 2005. She has developed a statewide practice in all jurisdictions in Illinois and represents all property classes. The show aims to shed light on complex property tax matters in Illinois.

Episode Summary: In this informative episode, host Abigail Vaca and property tax attorney Nora Devine discuss vacancy relief for Illinois property owners. Nora explains what vacancy relief is, who qualifies, common pitfalls, and best practices for property owners seeking this tax break. The episode covers important insights about the application process, documentation requirements, and strategic considerations for property owners dealing with vacant properties.   Key Timestamps: 00:00 - Introduction 00:33 - What is vacancy relief and its intended purpose 02:39 - Types of properties that qualify for vacancy relief 05:43 - Initial steps for property owners seeking vacancy relief 07:06 - Filing requirements and administrative considerations 08:16 - Common reasons for application denials 09:31 - Misconceptions about vacancy relief 11:16 - Effective strategies for property owners   About the Show: Devine Intervention features Nora Devine, a property tax attorney with extensive experience since 2005, offering expert insights on Illinois property tax matters. The show provides valuable information for property owners, real estate professionals, and anyone interested in understanding Illinois property tax systems and relief programs.

Episode Summary: In this informative episode, host Abigail Vaca and property tax attorney Nora Devine dive deep into the complex world of omitted assessments in Illinois property tax law. Nora explains how omitted assessments differ from regular property tax assessments, common scenarios leading to back taxes, and crucial legal defenses available to property owners.   Key Timestamps: 00:00 - Introduction 00:43 - Explanation of regular property tax assessments vs. omitted assessments 02:50 - Common scenarios leading to omitted assessments 05:52 - Legal defenses available for property owners 07:24 - Historical changes in omitted assessment laws 10:40 - Steps to challenge omitted assessments 12:22 - Property improvements and omitted assessments 13:47 - Important documentation for disputes 15:04 - Proactive steps for property owners   About the Show: Devine Intervention features Nora Devine, a property tax attorney in private practice since 2005. With her statewide practice experience across all Illinois jurisdictions and property classes, Nora provides expert insights into navigating the complex world of Illinois property taxation.

Episode Summary In this episode of Devine Intervention, host Kevin Rosenquist sits down with property tax attorney Nora Devine to break down the Illinois commercial property tax appeal process. With nearly two decades of experience, Nora provides valuable insights on why commercial property owners should appeal, how to collect the right documentation, and what strategies can strengthen an appeal. They discuss the differences between Cook County and other Illinois jurisdictions, vacancy relief, market rents, and key factors considered by the Illinois Property Tax Appeal Board (PTAB). If you're a commercial property owner in Illinois looking to lower your tax liability, this episode is a must-listen. Timestamps 00:00 – Welcome to Devine Intervention: Shedding Light on Illinois Property Tax 00:06 – Introduction to Nora Devine, Illinois property tax attorney 00:34 – Why commercial property owners should always appeal in Cook County 01:05 – The push-pull between residential and commercial tax burdens 01:47 – How property tax assessments differ outside of Cook County 02:26 – Key documentation for a strong property tax appeal 04:44 – Choosing the right comparables (comps) for a property tax appeal 05:50 – The impact of high vacancy rates on tax assessments 06:50 – How to leverage income and expense data for an appeal 07:54 – The process of working with a property tax attorney 09:48 – Are there cases where an appeal is not worth pursuing? 11:53 – Key factors considered by the Illinois Property Tax Appeal Board (PTAB) 13:11 – How to demonstrate an arm’s-length sale in an appeal 15:48 – Closing remarks and how to connect with Nora Devine About the Show Devine Intervention: Shedding Light on Illinois Property Tax is a podcast dedicated to helping property owners understand and navigate the complexities of Illinois property tax laws. Hosted by Kevin Rosenquist and featuring expert insights from attorney Nora Devine, the show provides practical guidance on property tax appeals, assessments, and legal strategies to minimize tax liabilities.

Episode Summary: In this episode of Devine Intervention, host Kevin Rosenquist sits down with experienced property tax attorney Nora Devine to discuss the ins and outs of appealing property tax assessments in Illinois. They cover what business and commercial real estate owners should consider when hiring a property tax appeal attorney, red flags to watch out for, and the importance of working with a tech-enabled firm. Nora also sheds light on local tax assessment processes, legal due process, and the role of reputation and negotiation leverage in achieving favorable outcomes. If you're navigating the complexities of Illinois property taxes and looking for expert insights on appeals, fees, and legal representation, this episode is a must-listen! Timestamps: 00:00 – Welcome to Devine Intervention 00:06 – Introduction to Nora Devine and her expertise in property tax law 00:37 – Key qualities to look for in a property tax appeal attorney 01:29 – The shift toward tech-enabled tax appeal firms 03:50 – Why local tax assessment experience matters 06:48 – The impact of relationships with assessors and local tax boards 07:56 – Red flags when choosing a tax appeal attorney 10:15 – Key questions to ask during an initial consultation 11:33 – How to verify an attorney’s track record and reputation 12:18 – The role of technology in communication and efficiency 14:34 – Challenges with client communication and expectations 15:14 – How to contact Nora Devine for property tax appeal services About the Show: Devine Intervention: Shedding Light on Illinois Property Tax is a podcast dedicated to helping property owners navigate the complexities of Illinois’ tax system. Hosted by Kevin Rosenquist and featuring property tax expert Nora Devine, the show explores key strategies for appealing tax assessments, understanding local regulations, and making informed decisions about legal representation.

Episode Summary In this episode of Devine Intervention: Shedding Light on Illinois Property Tax, host Kevin Rosenquist sits down with property tax attorney Nora Devine to break down how property tax assessments are determined. They explore the factors assessors consider, how market conditions and comparable sales impact valuations, and common mistakes in the assessment process. Nora also provides insights on how homeowners and business owners can challenge inaccurate assessments and navigate the complexities of Illinois’ property tax system. Timestamps [00:00] – Welcome to Devine Intervention [00:06] – Introduction to property tax attorney Nora Devine [00:35] – How property tax assessments are determined [02:25] – Standard methods vs. local variations in property valuation [03:45] – How improvements, renovations, and location affect assessments [06:48] – The impact of neighborhood changes and gentrification [08:44] – The role of market conditions and comparable sales [09:51] – Errors and inefficiencies in the assessment process [12:14] – Common assessment inaccuracies and what to watch for [13:34] – Special considerations for unique and historic properties [15:32] – Steps to take if you believe your property assessment is incorrect [17:41] – Accessing property tax data and navigating the appeals process [18:04] – Closing thoughts and how to connect with Nora Devine About the Show Devine Intervention: Shedding Light on Illinois Property Tax is a podcast dedicated to helping property owners understand and navigate Illinois' complex property tax system. Hosted by Kevin Rosenquist and featuring property tax attorney Nora Devine, the show provides expert insights on assessments, appeals, and strategies to manage property tax burdens effectively.

Episode Summary In this episode of Devine Intervention, host Kevin Rosenquist sits down with Nora Devine, a seasoned Illinois property tax attorney, to discuss the biggest mistakes property owners make when appealing their property tax assessments. From failing to check property records for errors to making legally irrelevant arguments, Nora breaks down what not to do if you want to successfully appeal your property tax assessment. She also shares expert insights on why understanding local assessor dynamics, gathering the right evidence, and avoiding excessive or misleading data are key to winning an appeal. Timestamps 00:00 – Introduction to Devine Intervention and today’s topic: How to Lose Your Property Tax Appeal 00:05 – Meet Nora Devine: Property tax attorney with statewide experience in Illinois 00:43 – The #1 rule: First, do no harm – Why checking your property record card is crucial 02:23 – Understanding the risks: Could your appeal actually increase your tax bill? 03:00 – Why talking to your local assessor first can improve your appeal’s chances 06:13 – Common mistakes: Why arguing that your taxes have doubled won’t work 06:50 – What makes a legally relevant argument? The key data points you need 07:55 – How to compare your property to others the right way 08:58 – The role of personal bias in property valuations – Do people overestimate or underestimate their property’s value? 10:50 – How property tax assessments differ inside and outside of Cook County 11:16 – Is too much data a bad thing? When to include or exclude information in your appeal 14:51 – When should you contact a property tax attorney? 15:24 – Closing thoughts and how to connect with Nora Devine About the Show Devine Intervention is a podcast dedicated to shedding light on Illinois property tax, helping property owners navigate the complex appeals process, and providing expert insights from Nora Devine, a top property tax attorney. Whether you're a homeowner or a commercial property owner, this podcast provides the knowledge you need to make informed tax decisions.  

Episode Summary In this episode of Devine Intervention, host Kevin Rosenquist is joined by property tax attorney Nora Devine to explore how market trends affect property tax assessments in Illinois. They discuss past real estate cycles, including the 2006-2008 housing crash and the pandemic-driven market boom, and how these fluctuations influence assessments for homeowners and commercial property owners alike. The conversation also covers industrial and office real estate trends, assessment challenges, and the process for appealing unfair property tax evaluations. Timestamps 00:00 – Welcome to Devine Intervention with host Kevin Rosenquist and guest Nora Devine 00:05 – Introduction to Nora Devine, her background, and today’s topic: market trends and property tax assessments 00:30 – The impact of past real estate cycles on property assessments 02:00 – The 2006-2008 housing crash and its effect on property tax valuations 03:45 – How pandemic-era low-interest rates and limited inventory drove prices up 06:20 – The challenge of overvalued properties and how they affect assessments 07:50 – Office real estate struggles post-pandemic and shifting demand in Chicago’s Loop 09:53 – The impact of industrial growth on property values in Illinois 11:19 – What homeowners can do if their assessment is unfair 14:55 – How often property assessments are updated in Illinois and why the system lags behind market trends 16:23 – The importance of timing when buying property and its effect on future tax assessments About the Show Devine Intervention is a podcast dedicated to shedding light on Illinois property tax issues. Hosted by Kevin Rosenquist and featuring expert insights from property tax attorney Nora Devine, each episode explores key topics to help homeowners and business owners navigate the complex world of property taxation.  

Episode Summary In this episode of Devine's Intervention: Shedding Light on Illinois Property Tax, host Kevin Rosenquist sits down with Nora Devine, a property tax attorney with nearly two decades of experience, to discuss Illinois property tax exemptions. They break down the different exemptions available, common misconceptions, and the best steps homeowners can take to ensure they’re getting the tax relief they deserve. From understanding homeowners exemptions to navigating senior freezes and avoiding unnecessary fees, this episode is packed with valuable insights for Illinois property owners. Nora also shares real-life examples and practical tips for applying for exemptions, dealing with assessor’s offices, and ensuring a smooth process. Timestamps 00:00 – Introduction to Devine's Intervention and today’s topic 00:32 – Common property tax exemptions in Illinois and who qualifies 02:20 – Misconceptions about tax exemptions and how tenants may qualify 04:28 – The ease of applying for exemptions and avoiding scams 05:08 – Uniformity issues in property tax exemption administration 05:55 – What is the home improvement exemption, and how does it work? 06:02 – Difference between tax exemptions and tax reductions 08:09 – The impact of exemptions and reductions on overall property taxes 09:35 – How Illinois homeowners can apply for exemptions 11:08 – Key steps to prepare before applying for exemptions 12:30 – What to do if you believe you qualify but didn’t receive an exemption 14:15 – How new homeowners can ensure they apply for the right exemptions from the start 16:19 – Closing remarks and key takeaways About the Show Devine's Intervention: Shedding Light on Illinois Property Tax is a podcast dedicated to helping homeowners and property owners navigate the complex world of Illinois property taxes. Hosted by Kevin Rosenquist and featuring property tax expert Nora Devine's, each episode tackles important topics such as property assessments, exemptions, and appeals to ensure taxpayers are informed and empowered.  

Episode Summary In this episode of Devine Intervention: Shedding Light on Illinois Property Tax, host Kevin Rosenquist and property tax attorney Nora Devine delve into the complexities of commercial property tax assessments in Illinois. They discuss the nuances of fair market value, the impact of local government policies, zoning challenges, and legislative changes affecting commercial property owners. Nora shares valuable tips for minimizing property tax liabilities and managing assessments, offering insights that benefit both current and prospective property owners. Timestamps: [00:00-00:05] Introduction to the podcast and hosts [00:06-00:30] Overview of commercial property tax assessments in Illinois [00:31-02:23] How fair market value is determined for commercial properties [02:24-04:17] Impact of market fluctuations on property tax assessments [04:18-06:23] Influence of zoning on property valuations and tax implications [06:24-09:15] Understanding the Property Tax Extension Limitation Law (PTELL) [09:16-13:42] Process and considerations for appealing commercial property assessments [13:43-15:31] The ripple effects of changes in commercial real estate on tax burdens [15:32-16:47] State line tax dynamics and comparative tax systems [16:48-18:45] Practical strategies to minimize commercial property tax liabilities [18:46-19:14] Closing remarks and ways to connect with Nora Devine About The Show Devine Intervention: Shedding Light on Illinois Property Tax is a podcast hosted by Kevin Rosenquist and property tax attorney Nora Devine, designed to help listeners navigate the complexities of Illinois property tax laws. With Nora's expert insights, each episode delves into topics like property assessments, tax appeals, commercial real estate strategies, and the impact of local regulations on taxes. Whether you're a property owner, investor, or curious about Illinois tax policies, this podcast provides practical advice and in-depth discussions to empower listeners with the knowledge they need.

In this episode of Devine Intervention, host Kevin Rosenquist and property tax attorney Nora Devine delve into the intricacies of residential property taxes in Illinois. They discuss how property taxes are assessed based on fair market value, the significant role of local government assessments, and the impact of the Property Tax Extension Limitation Law (PTELL). Nora explains the various exemptions available to homeowners, including the homeowner's exemption and the senior freeze, and offers guidance on what homeowners should do if they believe their property tax assessment is too high. Timestamps [00:00:06 - 00:02:15] Overview of how residential property taxes are assessed in Illinois. [00:02:15 - 00:04:40] Discussion of local government assessments and their impact on property tax burdens. [00:04:40 - 00:06:16] Comparison of property tax experiences in Illinois versus other states. [00:06:16 - 00:09:09] Explanation of the Property Tax Extension Limitation Law (PTELL). [00:09:09 - 00:11:17] Discussion on main exemptions for residential property owners. [00:11:17 - 00:14:41] Challenges of expanding homeowner exemptions and their implications. [00:14:41 - 00:19:54] Process for homeowners in Cook County to contest their property tax assessments, including error corrections.   About The Show "Devine Intervention" is a podcast that simplifies Illinois property tax issues, hosted by Kevin Rosenquist with attorney Nora Devine. The show covers topics like property tax assessment, the effects of local government decisions, and key laws such as the Property Tax Extension Limitation Law (PTELL). With expert insights and practical advice, it empowers homeowners to navigate property taxes, understand exemptions, and tackle assessment appeals effectively.

In this episode of Devine Intervention, host Kevin Rosenquist sits down with experienced property tax attorney Nora Devine to discuss the intricacies of Illinois property tax appeals. Nora shares insights on how frequently property owners attempt to handle their own tax appeals, particularly in Cook County, where assessing officials actively encourage self-appeals. She also highlights the differences in approachability of assessing officials outside of Cook County. Tune in to learn about the typical outcomes for those who navigate the appeals process on their own, and gain valuable information on the importance of professional assistance in achieving favorable results. Timestamps: [00:00:31] Self-appealing property tax assessments. [00:05:01] Benefits of hiring tax attorneys. [00:06:31] Property tax assessment differences. [00:11:25] Property tax assessment strategies. [00:13:41] Home improvement and property taxes. [00:17:40] Experience in property tax appeals. [00:19:38] Property tax appeal process.   About the Show “Devine Intervention: Shedding Light on Illinois Property Tax” with seasoned property tax attorney Nora Devine. Hosted by Kevin Rosenquist, this podcast series offers in-depth discussions on Illinois property tax law, focusing on helping property owners understand and navigate the complexities of the tax system. Whether you’re a homeowner or a business owner, this show covers everything from tax appeals and exemptions to the impact of local government policies and zoning regulations.