William Seitz

On November 1, 2012, I was on panel discussion for the Illinois Institute of Continuing Legal Education seminar on Real Estate Taxation covering the topic "Tax Assessment Appeals & Practice in Cook County and Collar…more

This article, published in the September 2012 Tax Trends, sets forth all of the 97th General Assembly state and local tax legislation that is now signed into law. I tracked the tax related legislation. This is a synopsis of…more

Attached is a report prepared for the Illinois State Bar Association State and Local Taxation Section Council. It contains a description that summarizes each tax bill passed by both Houses of the recently concluded Illinois…more

SB 2194, the “Medicaid reform” bill, has passed both houses of the General Assembly on May 29, 2012. Included in a 182 page bill was the charity care legislation that will allow hospitals to apply a much broader…more

SB 2194, the “Medicaid reform” bill, has passed both houses of the General Assembly on May 29, 2012. Included in a 182 page bill was the charity care legislation that will allow hospitals to apply a much broader…more

I was the lunch speaker at the Cook County Township Assessors’ Association General Meeting on May 18, 2012. My presentation to Township Assessors, Deputies and Staff. was titled “2012 Property Tax Update & Filing…more

This is a summary of the state and local tax bills passed in the 2011 session of the 97th General Assembly. Each new Public Act is summarized…more

ISBA SALT held a substantive program concerning the Illinois Property Tax Appeal Board (PTAB). This program took place on Tuesday April 12, 2011, immediately following the PTAB regular business meeting. This "Pow Wow" was an…more

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…more

This article is a synopsis of revenue legislation that was signed into law in the 2010 Session of the 96th General Assembly. The revenue bills that were enacted cover a diverse group of specific topics…more

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? Unless…more

Summary of the issues reviewed by the Illinois Supreme Court in Irwin Industrial Tool Co. v. Department of Revenue. The legal question was whether the Illinois Department of Revenue can impose a use tax on the full value of…more

On July 30, 2010, the First District Appellate Court, Fifth Division, published a a PTAB decision concerning uniformity and condominiums. The Cook County Board of Review v. The Property Tax Appeals Board, Illinois Appellate…more

This is a summary of the issues in Calumet Transfer v. Illinois Property Tax Appeal Board (PTAB). The PTAB decisions denying relief to the taxpayer were upheld. This case involved the LTV Steel Co facility for the 2003…more

This article summarizes the issues that the Supreme Court would be considering 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…more