Episode Summary:

In this episode of *Devine Intervention*, property tax attorney Nora Devine delves into the intricacies of the Illinois Board of Review. She explains the significance of filing appeals, the evaluation process, and the outcomes property owners can expect. Gain insights into how to navigate the property tax system effectively.

Key Timestamps:

00:00 – Introduction

01:30 – The importance of appealing property assessments

03:45 – Process of appealing to the Board of Review

05:20 – Decision-making transparency in Cook County

07:10 – Recourse options for dissatisfied property owners

09:05 – Tips for preparing a strong case for the Board of Review

About the Show:

*Devine Intervention* offers expert guidance on property tax matters, led by experienced attorney Nora Devine. The series aims to educate property owners on navigating complex tax systems and achieving fair assessments. Stay informed with *Devine Intervention*.

Episode Summary:

In this episode of *Devine Intervention*, property tax attorney Nora Devine sheds light on the complex world of equalization in Illinois property tax law. Equalization plays a crucial role in ensuring fair tax liabilities across different townships and taxing districts. Nora explains the significance of equalization, how it impacts property assessments, and why transparency in this process is vital for maintaining public trust.

Key Timestamps:

00:00 – Introduction

01:30 – Equalization in Illinois Law

03:45 – Determining Equalization Factors

06:20 – Equalization in Cook County

09:15 – Impact of Equalization on Tax Bills

11:40 – Local Assessors and Equalization Factors

14:05 – Transparency Challenges in Equalization

17:30 – Addressing Valuation Disparities in Different Markets

20:10 – Accessing Accurate Information on Equalization

About the Show:

*Devine Intervention* is a podcast series hosted by property tax attorney Nora Devine, dedicated to demystifying Illinois property tax laws. Join Nora as she navigates the intricacies of property tax assessments, equalization, and legal nuances affecting property owners and taxpayers across the state.

Episode Summary:

In this episode of *Devine Intervention*Nora Devine, a seasoned property tax attorney, delves into the crucial role of selecting the right appraiser for your property tax appeal. Nora emphasizes the significance of a credible appraiser in the adversarial process and highlights the key qualifications property owners should consider when hiring an appraiser for property tax appeal purposes.

Key Timestamps:

00:00 – Introduction

01:30 – Importance of Appraiser's Role in a Property Tax Appeal

03:45 – Qualifications and Designations for Appraisers in Illinois

05:20 – Differences Between Property Tax Appeal Appraisals and Other Appraisals

07:10 – Red Flags in Appraisal Reports for Tax Appeals

09:00 – Importance of Local and Asset-Specific Experience in Appraisers

11:15 – Avoiding Choosing an Appraiser Based Solely on Cost

13:00 – Communication Between Attorneys and Appraisers for a Defensible Valuation

15:30 – Bridging Valuation Gaps Between Assessor and Appraiser

17:45 – Final Tips for Vetting an Appraiser

About the Show:

*Devine Intervention* sheds light on various aspects of Illinois property tax, providing valuable insights for property owners navigating the intricate world of property tax appeals. With Nora Devine's expertise and guidance, listeners gain a deeper understanding of property tax laws and strategies for appealing assessments effectively.

Episode Summary:

In this episode of *Devine Intervention*, property tax attorney Nora Devine dives into the complexities of property tax exemptions for nonprofits in Illinois with guest Sally Wagenmaker. Sally, a partner at Wagenmaker & Oberly LLC, shares valuable insights on the nuances of qualifying for property tax exemptions for churches, schools, healthcare facilities, and charitable organizations. The discussion highlights the importance of meeting state-specific criteria beyond just having a 501(C)(3) federal tax-exempt status.

Key Timestamps:

- 00:00 – Introduction

- 03:45 – Understanding State-Specific Property Tax Exemption Laws

- 08:12 – Common Misconceptions Around Nonprofit Property Tax Exemptions

- 12:30 – Qualifying Documentation and Application Process

- 17:45 – Reasons for Exemption Denials and How to Address Them

- 22:10 – Strategic Planning for Property Usage and Third-Party Agreements

- 27:20 – Balancing Exemption Benefits with Third-Party Usage Revenues

About the Show:

*Devine Intervention* sheds light on legal matters related to property taxation, offering expert guidance and insights for property owners, nonprofits, and organizations seeking to navigate complex tax laws effectively.

Episode Summary:

Nora Devine, a seasoned property tax attorney, sheds light on the complexities of property tax mail in Illinois. From reassessment notices to delinquency notifications, Nora breaks down the crucial information property owners should look out for and act upon promptly. Understanding the nuances of assessment notices, installment tax bills, and delinquency notices can help property owners navigate the intricate property tax system effectively.

Key Timestamps:

00:00 – Introduction

01:30 – Importance of Reassessment Notices

03:45 – Assessing Assessment Notices: Cook County vs. Rest of Illinois

06:10 – Deciphering Assessment Notice Content

08:25 – Cook County's First and Second Installment Tax Bills

11:15 – Differences in Tax Bill Issuance: Cook County vs. Other Counties

13:40 – Delinquency Notices: Causes and Actions

16:05 – Handling Overdue Taxes and Penalties

18:30 – Understanding 10-Day Notices for Property Changes

20:45 – Differentiating Genuine Notices from Solicitations

23:10 – Legal Implications of Omitted Assessments

26:00 – Important Considerations for Erroneous Homestead Exemptions

About the Show:

*Devine Intervention* provides insightful guidance on navigating the intricate world of property taxes. From understanding assessment notices to handling delinquency notifications, Nora Devine offers expert advice to empower property owners in managing their tax obligations effectively.

Episode Summary: In this episode of *Devine Intervention*Nora Devine sheds light on Tax Increment Financing (TIF) districts in Illinois. She explains the concept of TIF districts, how they function, and the controversies surrounding their use. Nora discusses the benefits, drawbacks, and transparency requirements associated with TIF districts, providing insights into their impact on taxpayers and local communities.

Key Timestamps: 00:00 – Introduction 01:15 – What is a Tax Increment Financing (TIF) District? 04:30 – Controversies and Benefits of TIF Districts 08:20 – Transparency and Reporting Requirements 11:45 – Challenges and Tensions with TIF Districts 14:30 – Reforms and Safeguards for TIF Districts 18:00 – Impact of TIF Districts on Property Owners 20:10 – Conclusion and Episode Wrap-Up

About the Show: *Devine Intervention* is a podcast series hosted by Nora Devine, a seasoned property tax attorney in Illinois. The show delves into various aspects of property tax laws, offering valuable insights and expertise to listeners navigating property tax issues.

Episode Summary:

In this episode of *Devine Intervention*, property tax attorney Nora Devine sheds light on the intricate process of Illinois property tax enforcement. From unpaid taxes to tax sales and redemption periods, Nora explains the enforcement process and what property owners can do before it's too late. Discover how penalties and interest rates impact property owners and the nuances of annual sales and scavenger sales. Learn about the rights of delinquent property owners after a sale and the complexities of tax deed ownership. Nora also delves into the cost of redemption, potential forgiveness options, and the impact on mortgage holders. Join us for a deep dive into the world of Illinois property tax enforcement.

Key Timestamps:

00:00 – Introduction

01:30 – Penalty and interest rates on unpaid taxes

05:45 – Annual sale and tax buyer process

10:20 – Scavenger sale and property auction dynamics

15:10 – Rights of delinquent property owners post-sale

20:00 – Cost of redemption and determining owed amounts

25:45 – Impact on mortgage holders and property ownership

30:15 – Potential forgiveness or reduction of unpaid taxes

About the Show:

*Devine Intervention* is a podcast series that provides valuable insights into the intricacies of property tax laws and enforcement procedures in Illinois. Join host Nora Devine, a seasoned property tax attorney, as she navigates through complex legal scenarios and offers practical solutions for property owners facing tax challenges.

In this episode, Attorney Nora Devine sits down with Bob Becker, a seasoned Illinois commercial appraiser, to break down the cost approach to property valuation—a key yet often misunderstood method used in property tax appeals. Bob explains how this approach differs from the sales comparison and income methods, when it’s most useful (especially for special-use properties), and the biggest challenges appraisers face when applying it. Together, they explore real-world examples—from farmland to libraries—and discuss how external factors like construction costs and local market data can influence property tax values.

This conversation sheds light on how assessors, taxpayers, and attorneys can use the cost approach more effectively to ensure fair assessments and better outcomes in Illinois tax cases.

00:30 – From farmland appraisals to complex commercial valuations across Illinois. 02:00 – How it differs from sales and income methods. 03:30 – Why special-use properties rely on the cost approach. 05:00 – Issues with land value and depreciation accuracy. 06:30 – Physical, functional, and external obsolescence. 08:10 – How airport noise caused external obsolescence near O’Hare. 09:30 – Methods used to estimate land value when data is limited. 11:00 – Why the cost approach isn’t always the highest value. 13:00 – Limited sales data south of I-80 and heavy reliance on cost models. 15:00 – How cost manuals and valuation data keep up with market changes. 17:00 – Key focus areas when defending or challenging a cost approach in hearings.

Devine Intervention: Shedding Light on Illinois Property Tax helps Illinois property owners understand how property assessments work—and how to ensure they’re fair. Hosted by Attorney Nora Devine, a seasoned property tax attorney with statewide experience since 2005, each episode features industry professionals who share insights on valuation methods, assessment trends, and legal strategies that can save taxpayers money.