• What is "Charity Care": Qualifying for Property Tax Exemptions, by William Seitz as published in Tax Trends, the newsletter of the ISAB's Section on State and Local Taxation.
  • Unforeseen Consequences of Tax Increment Financing, by James Regan as published in Midwest Real Estate News, October 2006.
  • George Relias quoted in Challenge Your Property-Tax Bill as published in Kiplinger's Retirement Report, October 2006.
  • New Rules On Intangibles by Kenneth J. Rogers, CRE, as published in National Real Estate Investor, May, 2006.
  • Trending Toward Better Internal Controls, by George Relias, as published in Heartland Real Estate Business, September 2005.
       ...Implemented in 2002 to address corporate scandal, the Sarbanes-Oxley Act is now creating a win-win ...
  • Kenneth J. Rogers quoted in New Valuation Rules Complicate Mergers, Acquisitions, as published in Shopping Centers Today, August 2005.
       In 2001 the Financial Accounting Standards Board (FASB) issued rules ...
  • What is True Value, A roundtable discussion among APTC members and clients. Written by Sule Aygoren Carranza, as published by Real Estate Forum, January 2005.
       ...The discrepany between today's high sales prices and in-place fundamentals has property tax professionals going head-to-head with the assessment community...
  • Lifestyle Centers Pose Tax Concerns, by Kenneth Rogers, as published by Heartland Real Estate Business, February 2004.
       ...Should they be taxed on cost and design features?...
  • Assisted Living Facilities for Seniors are Not Nursing Homes, by James P. Regan, as published in GlobeSt. com, January 2004.
  • American Property Tax Counsel Articles. 
  • Suburban Hotel Assessments Do Not Reflect Market Value, by James P. Regan, as published in GlobeSt.com, December 2003.
  • When Real Estate Taxes Change Neighborhoods, as published in GlobeSt.com, November 2003.
  • Reconciliation should be the Key to the 2003 Reassessment of Chicago, by James P. Regan, as published in GlobeSt.com, September, 2003.
  • Chicago Hotels Should Look Forward to Tax Relief Next Year, by James P. Regan, as published in GlobeSt.com, August, 2003.
  • Look Out Below!  By Kenneth J. Rogers, as published in Retail Traffic, Aug 1, 2003.
         As the shopping center industry reaches maturity, the gulf between the top malls and class B and Class C properties is widening...
  • Excessive Real Estate Taxes May Frustrate Development of Senior Housing, by James P. Regan, as published in GlobeSt.com, July, 2003.
  • 2003 Assessments Should Recognize Post-2001 Values, by James P. Regan, as published in Real Estate Chicago, July/August, 2003.
        
    Property taxes are out of line with the realities of the new age we live in, which began two years ago this September.
  • Cook County Business Retain Access to Tax Board, by James P. Regan, as published in GlobeSt.com, June, 2003.
  • Cook County Apartment Owners, Your Real Estate Taxes Will Be Reduced, by James P. Regan, as published in GlobeSt.com, May, 2003.
  • Life Style Centers Challenge Tax Models by James P. Regan, as published in GlobeSt.com, April, 2003.
  • Assessment Practices Inflate Value of Apartment Buildings by James P. Regan, as published in GlobeSt.com, March 2003.
  • Mass Appeal ePropertyTax Inc. as published in Real Estate Forum, February 2003.
         
    A growing number of owners are using a web-based application to monitor, and challenge, their property taxes.
  • Recent Office Building Sales Prices Should Not Set 2003 Assessments by James P. Regan, as published in GlobeSt.com, February 2003.
  • Why Deregulation Isn't Always The Best Solution by James P. Regan, as published in Real Estate Chicago, January/February 2003.
        
    A cautionary tale from Grundy County reveals the pitfalls of over reliance on real estate taxes.
  • Incentives Available in Cook County by James P. Regan, as published in GlobeSt.com, January 2003.
  • Ordinance Level of Assessment Upheld by Court of Appeals by James P. Regan, as published by The IPT Property Tax Report, December 2002.
  • Don't Tax the Business Value of Senior Housing as Real Estate by James P. Regan, as published in Real Estate Chicago, September 2002.
    A realistic approach to the valuation of an ongoing business' real estate has been developed by the Appraisal Institute.
  • A Potential Limit on Property Taxes by Jeff Brown, as published in Real Estate Chicago, July/August 2002.
    The Illinois Constitution is being invoked to reduce property tax assessments in Cook County.  
  • The Ongoing Injustice of Regional Mall Assessments by James P. Regan, as published in Real Estate Chicago, March 2002.
    If regional shopping centers are to be equitably assessed, they must be recognized as retail and entertainment business.
  • Why is My Tax Assessment More Than My Project Cost?  by Kenneth J. Rogers, as published in Shopping Center Business, January 2002.
  • Price Equals Market Value;  Is it Fact or Fiction? by James P. Regan, as published in Real Estate Chicago, July/August 2001.
    The "price equals value principle" is, at best, a half-truth.
  • How Regional Malls Can Be Overtaxed by James P. Regan, as published in Real Estate Chicago, April 2001.
    The valuation of malls has to be revised to take into account their unique rental structures.
  • Lower Assessments In Cook County?  by Jeffrey A. Brown, as published in Real Estate Chicago, November, 2000.
    Lower Levels of assessment for Cook County commercial property owners?  It's a possibility, if three recent decisions by the Illinois Property Tax Appeal Board (PTAB) are upheld by the Illinois courts.
  • Property Tax Issues Raised By REIT Purchase Prices;   What You See is NOT What You Get! - Presented at ABA Section of Taxation and Institute for Professionals in Taxation's Sales / Use Tax & Property Tax Seminar, March 23-26, 1999, New Orleans.
  • Eliminating Intangible Value Reduces Real Estate Taxes - National Real Estate Investor, January, 1999
  • Corporate Profile: American Property Tax Counsel, The National Affiliation of Property Tax Attorneys - National Real Estate Investor, January, 1999
  • Owners of Suburban Office Buildings May Get Tax Jolt - Midwest Real Estate News, March, 1998
  • REITs Signal Appraisers to Refine Valuation Approach - NREI, January, 1998
  • Property Tax Valuation Considerations in Sale-leaseback Transactions - Shopping Center World, November, 1997
  • Property Taxes a Forgotten Factor, Outsourced Partners for Optimum Value - Corporate R.E. Executive NACORE Publication, September, 1997
  • Property Tax Valuation of Hotel Properties; Symposium Discusses Shift in Valuation of Hotels- Metro Chicago Real Estate, July, 1997

  • Property Tax Valuation of Regional Shopping Malls Should Include "Intangible" Business Value  as published in Midwest Real Estate News, May 1997 
  • Scrutinize, Challenge Your Center's Tax Assessments - Value Retail News, September, 1996
  • Refining Shopping Center Valuation Theories - Shopping Center World, April, 1996
  • The Intricacy Of Hotel Property Taxes - Hotels Magazine, May, 1996