Ares Dalianis

Ares Dalianis

Franczek Radelet P.C.

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Latest Cook County Data Shows Stabilizing Assessed Values and Uneven Recovery in New Property Values

With property tax levy season in full swing, assessed values and new property values are of major importance to board members and finance officials. For the seventh year we have obtained and analyzed Cook County assessment...more

11/10/2015 - Annual Assessments Property Tax Real Estate Market Tax Rates

Appellate Court Overturns School District’s Attempt to Vacate Ill-Advised Tax Rate Objection Settlement Reached by State’s...

Last week, an Illinois Appellate Court denied several school districts’ attempt to vacate a settlement agreement between the taxpayers’ attorney and the Will County State’s Attorney’s Office in a tax rate objection case. The...more

10/28/2015 - Bad Faith Educational Institutions Notice Requirements Property Tax School Districts Settlement Agreements Tax Rates

Appellate Court Upholds TIF District Levy and Collection of Taxes

The Illinois Appellate Court recently upheld the actions of a city council in its establishment and implementation of a TIF district (Devyn Corp. v. City of Bloomington). In this case, the Court addressed the adequacy of a...more

10/12/2015 - Critical Infrastructure Sectors Financial Statements Property Tax Public Improvement Projects Redevelopment Tax Increment Financing Urban Planning & Development

Appellate Court Affirms PTAB “No Change” Decision for Lack of Service

In Palos Bank & Trust Co. v. Illinois Property Tax Appeal Board, the First District Appellate Court upheld the dismissal of a complaint for administrative review of a PTAB decision due to the taxpayer’s failure to properly...more

10/9/2015 - Administrative Review Assessment Compliance Motion to Dismiss Property Tax

Illinois Court Upholds TIF District Levy and Collection of Taxes

An Illinois Appellate Court recently upheld the actions of a city council in its establishment and implementation of a TIF district through the Tax Increment Allocation Redevelopment Act, (Devyn Corp v. City of Bloomington)....more

10/9/2015 - Critical Infrastructure Sectors Financial Statements Property Improvements Redevelopment Tax Increment Financing

Illinois Court Finds Special Property Tax Exemption Unconstitutional

A property tax exemption designed to benefit a single aviation company was recently found unconstitutional by the Illinois Appellate Court. The exemption was only for fixed base operators (FBOs) providing aeronautical...more

7/29/2015 - Aviation Industry Educational Institutions FBOs Injunctive Relief Property Tax School Districts Tax Code Tax Exemptions

Cook County Tax Rates Released

Yesterday the Cook County Clerk’s Office released the tax rates that will be used for the 2014 tax bills. Again this year, Cook County tax bills will go out on time. Tax bills are expected to be issued on July 1 with a due...more

6/22/2015 - Property Tax Real Estate Market Tax Rates

Franczek Radelet Files Amicus Brief in “Bleacher Case”

The Illinois Association of School Boards (IASB), the Illinois Association of School Business Officials (IASBO), and the Illinois Association of School Administrators (IASA) recently retained Franczek Radelet to prepare an...more

3/17/2015 - Municipalities Public Schools School Districts Zoning Laws

Change in Illinois Property Tax Code Establishes Waiver Distribution Payments

Taxing districts in Cook County may see a slight increase in the funds they receive because of a new type of collection referred to as an Exemption Waiver Distribution. This new collection was established by an amendment to...more

2/23/2015 - Amended Legislation Homestead Exemption Property Tax Tax Revenues

Illinois Supreme Court Will Review “Bleacher” Case

Last September in this Alert, we discussed an opinion in which the Second District Appellate Court ruled that Community High School District 155 was subject to the zoning regulations of the City of Crystal Lake, a home rule...more

2/2/2015 - Construction Permits Municipalities Public Schools School Districts

2015 Property Tax Levies Will Be Limited to 0.8% Growth

Last week the U.S. Bureau of Labor Statistics released the Consumer Price Index (CPI) for All Urban Consumers that will be used in the PTELL limiting rate calculations for 2015 property tax levies collected in 2016. The 2015...more

1/22/2015 - Bureau of Labor Statistics Consumer Price Index Property Tax School Districts

PTAB Issues Decision in Long-Running Open Space Assessment Battle

The Illinois Property Tax Appeal Board (PTAB) recently issued a decision finding that the clubhouse, parking lot, swimming pool, and tennis courts at a golf club are not entitled to favorable treatment as open space. The...more

11/20/2014 - Appeals Property Tax Tax Assessment

Community College Allowed to Proceed with Complaint of Over Abatement of Property Taxes

The Illinois Appellate Court recently allowed Illinois Valley Community College District No. 513 and several county governments to proceed with a complaint challenging the administration of a property tax abatement. At issue...more

10/27/2014 - Colleges Community Colleges Property Tax Tax Abatement

New Study Shows Substantial Growth in Effective Tax Rates for Residential Properties

As school districts and other public bodies enter the 2014 levy season, a new study from the Civic Federation of Chicago provides further evidence that the tax burden in suburban Cook County has shifted from commercial and...more

10/13/2014 - Property Tax

Appellate Court Sides with School Districts on Working Cash Fund Tax Rate Objections

This week the Second District Appellate Court upheld summary judgment in favor of 17 DuPage County school districts on 54 tax rate objections spanning a 13 year period involving transfers from the school districts’ working...more


Cook County Property Tax Incentives Continue to Expand

Cook County continues to increase the number of commercial and industrial properties eligible for reduced property tax assessments. Recently, the County amended the Real Property Assessment Classification Ordinance to add the...more

9/9/2014 - Commercial Real Estate Market Economic Development Local Ordinance Property Tax Tax Assessment Tax Revenues

Cook County Assessed Values Continue to Decline

For the sixth year in a row we have obtained and analyzed assessment abstract data from the Cook County Assessor’s Office. In each tax year since 2008 the County’s total assessed value has declined. The data from 2013, the...more

8/28/2014 - Property Tax Tax Assessment

Tax Injunction Act Bars Challenge to Local Demolition Tax

Recently, the Seventh Circuit Court of Appeals denied a challenge to a municipal tax on the demolition of real estate based on the strict enforcement of the Tax Injunction Act. This decision reinforces long-standing...more

6/27/2014 - Affordable Housing Appeals Municipal Taxes

New Law Changes Property Tax Assessments on Leasehold Interests at Military Bases

The leasing of government-owned, tax-exempt property can raise many policy questions for local assessing officials. Some of those questions are answered by specific provisions in the Property Tax Code. Other questions have...more

6/12/2014 - Government Land Property Tax Tax Exemptions

Continuing Care Retirement Community Denied Property Tax Exemption

The Illinois Appellate Court recently upheld the denial of a property tax exemption on both charitable and religious grounds for the Meridian Village continuing care retirement community (CCRC) in Glen Carbon. A CCRC provides...more

4/7/2014 - Exempt Organizations Nursing Homes Property Tax Tax Exemptions

Illinois Appellate Court Dismisses Assessment Challenge Seeking Writ Of Mandamus

The Illinois Appellate Court recently dismissed a petition for a writ of mandamus in which the plaintiffs challenged the legality of taxes assessed on their property. In Dumas v. Pappas, the Court addressed the proper path...more

3/20/2014 - Property Tax Tax Assessment Writ of Mandamus

Court Upholds School District’s Transfer Of Money From Working Cash Fund

The Illinois Appellate Court recently upheld a lower court’s decision to strike down challenges to a school district’s use of its working cash fund. This case builds upon a recent amendment to the Working Cash Fund Article of...more

2/13/2014 - Money Transfer Public Schools School Districts

Peotone Airport Legislation Contains Significant Changes To Property Tax Code

When Governor Quinn signed P.A. 98-109 into law, media reports focused on the legislation pushing forward a Peotone airport, but the 371 pages of legislation also contain a number of other changes. ...more

8/12/2013 - Airports New Legislation Pat Quinn Property Tax

Cook County Assessed Values Continue To Decline For Fourth Straight Year

As Cook County taxpayers receive their second installment 2012 property tax bills, the final assessment abstract for Cook County reveals a source of the higher tax rates they will see, the continuing decline of the property...more

7/1/2013 - Property Tax Tax Assessment

Illinois County Clerk’s Official Property Tax Manual Provides Comprehensive Resource For The Levy And Extension Process

The Illinois Association of County Clerks and Recorders recently released a comprehensive manual for the levying and extension of property taxes in Illinois. The 240-page manual addresses the entire range of property tax...more

5/10/2013 - Handbooks Levy Tax Extensions

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