- Cases
- Resources
-Taxes Increase Notwithstanding Substantially Lower Levels of Assessment, by Jeffrey Brown,
as published by American Property Tax Counsel's Property Tax Updates, January 2011.
..." [...] because the property tax bills in Illinois are issued and paid one year in arrears (i.e.; 2009 taxes payable in 2010) Cook County taxpayers were forced to wait until the issuance of the second installment 2009 tax bills to actually observe what impact, if any, the reduced levels of assessment would have on the dollar amounts of their actual tax bills."...
-Unforeseen Consequences of Tax Increment Financing, by James Regan,
as published in Midwest Real Estate News, October 2006.
..."When an appeal reaches the level of the Illinois Property Tax Appeal Board or Circuit Court, a favorable decision for the taxpayer creates hardship for the taxing districts." ...
-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"...
-Assisted Living Facilities for Seniors are Not Nursing Homes, by James P. Regan,
as published in GlobeSt. com, January 2004.
-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, by James P. Regan,
as published in GlobeSt.com, November 2003.
-Chicago Hotels Should Look Forward to Tax Relief , by James P. Regan,
as published in GlobeSt.com, August 2003.
-Excessive Real Estate Taxes May Frustrate Development of Senior Housing,
by James P. Regan,
as published in GlobeSt.com, July 2003.
-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.
-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.
-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.
-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.
-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 - "...A Breakthrough Towards Equitable Real Estate Assessments Of Shopping Centers May Finally Be On The Horizon.." by James P. Regan,
Shopping Center World, April, 1996
-The Intricacy Of Hotel Property Taxes - Hotels Magazine, May, 1996
Please feel free to browse through our archives, we hope you will find answers to any questions you may have. We know there is a lot more to be said on any of the given subjects, thus we encourage you to contact us with unanswered, burning questions, we promise to try and answer them to our best abilities.