Property Tax Law News

Whitt Law Attorney Brittany Flaherty Theis participated in panel presentations at the Illinois Association of School Business Officials’ Regional Conferences in East Peoria and O’Fallon. The presentation was titled “Operating Tax Rate Referenda Options and Related Considerations.” Ms. Theis joined Dr. Cheryl Crates (a school district administrator with significant referenda-related experience), Mr. Steve Miller (an [...]

Today, the Illinois Supreme Court upheld the constitutionality of section 15-86 of the Property Tax Code in a lawsuit where the plaintiff argued section 15-86 violated section 6 of article IX of the Illinois Constitution, on its face. Both the circuit court and the Illinois Appellate Court ruled in favor of the defendants and the [...]

On November 28, 2017, the Third District Illinois Appellate Court filed a modified opinion in which it dismissed a taxpayer’s appeal regarding the denial of its general homestead property tax exemption application. Friendship Manor, Inc. v. Larry Wilson, 2017 IL App (3d) 160391. In Friendship Manor, the taxpayer is a not-for-profit corporation that operates a [...]

In August, the Fifth District of the Illinois Appellate Court published an opinion in a property tax dispute regarding a manufactured home in Franklin County, Illinois. The case involved a manufactured home and changes in the Property Tax Code effective January 1, 2011. Specifically, prior to January 1, 2011, mobile homes were taxed as real [...]