The start of a new year may prompt questions regarding hot button areas of the law in flux. We have received questions about several such issues and what they mean for educators. Title IX, immigration enforcement, and school...more
1/17/2025
/ Civil Rights Act ,
Department of Education ,
Educational Institutions ,
FERPA ,
Immigration and Customs Enforcement (ICE) ,
Private Schools ,
Public Schools ,
Sexual Harassment ,
State Legislatures ,
Title IX ,
Universities
On Tuesday, the Illinois Department of Revenue released the final 2021 Cook County equalization factor. The factor (sometimes referred to as the multiplier) for 2021 is 3.0027. The tentative factor released in June was...more
Over the past year, the Illinois Legislature has amended the School Code to add numerous requirements aimed to address sexual abuse prevention and response in schools. Known as Faith’s Law and Erin’s Law, the amendments...more
On Friday Governor Pritzker signed into law Public Act 102-0519 (Senate Bill 508) creating Section 18-233 of the Property Tax Code, which implements an automatic levy increase to be applied by county tax extension officials...more
Yesterday the Illinois Department of Revenue released the final 2020 Cook County equalization factor. The factor (sometimes referred to as the multiplier) for 2020 is 3.2234. The final factor in 2019 was 2.9160, which means...more
Yesterday the Illinois General Assembly passed Senate Bill 508 (SB 508). SB 508 creates a new Section 18-233 in the Property Tax Code amending the Property Tax Extension Limitation Law (PTELL) to allow taxing districts to...more
The Illinois Department of Revenue recently released the tentative 2020 Cook County equalization factor, also known as the multiplier. The preliminary factor is 3.0861....more
As promised, following our October 29 alert we more closely examined the conflict between the Governor’s order delaying basketball to Spring and the IHSA’s decision to proceed as scheduled in November. Our review identified a...more
Along with every one of our school district clients who are members of the Illinois High School Association, we are trying to sort out the conflict between the Governor’s action on Tuesday of this week to postpone high school...more
The impact of the pandemic on the tax bases of local governments is slowly becoming clearer as the number of retailers filing for bankruptcy protection grows. ...more
Last week, the General Assembly adopted legislation that attempts to clarify the power of county boards to waive all or a portion of the interest penalty of 1.5% per month that is normally applied to late property tax...more
5/28/2020
/ General Assembly ,
Interest Rates ,
Legislative Agendas ,
Penalties ,
Property Owners ,
Property Tax ,
Property Valuation ,
Real Estate Market ,
State and Local Government ,
Tax Assessment ,
Waivers
Earlier today the Cook County Board of Commissioners approved an ordinance declaring that no interest will accrue on the second installment of 2019 taxes, due on August 3, 2020, provided the taxes are paid on or before...more
This week Cook County Board President Toni Preckwinkle announced that the County Board of Commissioners will be considering an ordinance at their May 21st meeting to waive penalty interest for 60 days following the August 2nd...more
In yet another change brought about by COVID-19, the Cook County Board of Review is now providing notice of new Property Tax Appeal Board (PTAB) appeals by electronic mail. ...more
Today the Illinois Property Tax Appeal Board (PTAB) issued guidance to practitioners on filing dates and deadlines in light of the unprecedented changes occasioned by coronavirus disease 2019 (COVID-19)....more
Last week, Cook County Assessor Fritz Kaegi announced a temporary suspension of reassessment notices and filing deadlines. This follows the Assessor’s closing his office to the public on March 13, 2020 in light of the growing...more
Recent raids by the United States Immigration and Customs Enforcement (ICE) in Mississippi are garnering national attention. The raids were conducted on the first day of school in the area, with hundreds of children coming...more
8/14/2019
/ Deportation ,
Enforcement Actions ,
Immigration and Customs Enforcement (ICE) ,
Immigration Enforcement ,
Immigration Procedures ,
Immigration Reform ,
Inspections ,
Minor Children ,
Raids ,
Refugees ,
Students ,
Trump Administration ,
Undocumented Immigrants
Yesterday, the Illinois Supreme Court issued a decision in Oswald v. Hamer marking the latest chapter in a controversy dating to 2003. The decision finds that Section 15-86 of the Illinois Property Tax Code, which provides a...more
9/21/2018
/ Charitable Organizations ,
Constitutional Challenges ,
Health Care Providers ,
Hospitals ,
IL Supreme Court ,
Non-Profit Hospitals ,
Property Tax ,
School Districts ,
Tax Code ,
Tax Exemptions ,
Tax Revenues ,
Taxation
Last week a lawsuit was filed in the U.S. District Court for the Northern District of Illinois by a group of seven Cook County taxpayers challenging the time it has taken to adjudicate their claims in the Cook County Circuit...more
This week the Chicago Tribune published a three-part series of investigative reporting on the Cook County property tax system and the appeals process entitled “The Tax Divide”. Tribune reporters are examining 1) how the tax...more
In three separate opinions rendered in November, the Public Access Counselor (PAC) of the Illinois Attorney General provided guidance regarding the Freedom of Information Act (FOIA) on the definition of “unduly burdensome,”...more