Devine Intervention: Shedding Light on Illinois Property Tax

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 – Introduction01:15 – What is a Tax Increment Financing (TIF) District?04:30 – Controversies and Benefits of TIF Districts08:20 – Transparency and Reporting Requirements11:45 – Challenges and Tensions with TIF Districts14:30 – Reforms and Safeguards for TIF Districts18:00 – Impact of TIF Districts on Property Owners20:10 – 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.

Episode Summary
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.
Key Timestamps
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.
About the Show
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.

Episode Summary:
In this episode of *Devine Intervention,* Property Tax attorney Nora Devine and guest Patrick Hynes discuss the challenges faced by Cook County's property tax system and the need to rebuild public trust. They delve into the issues of transparency, accuracy, and accountability in property tax assessment, highlighting the disconnect between market realities and assessed values that erode trust among taxpayers. Hynes shares insights from his experience at both the county and township levels, emphasizing the importance of articulating assessment processes to gain taxpayers' trust.
Key Timestamps:
00:00 – Introduction
02:15 – Challenges in Cook County's Assessment System
04:45 – Role of Township Assessors
08:20 – Data Collection Challenges in Cook County
11:30 – Importance of Field Inspections
14:10 – Staffing Needs for Effective Assessments
17:00 – Triennial vs. Annual Assessments
19:45 – Addressing Sale Chasing and Uniformity
23:00 – Collaboration Between Assessment Entities
27:10 – Enhancing Technology and System Coordination
30:45 – Rebuilding Trust and Predictability
34:20 – Update on Hynes' Campaign and Vision
About the Show:
*Devine Intervention* sheds light on property tax issues in Illinois, offering valuable insights and discussions on assessment challenges, fairness, and transparency in the system. Join Nora Devine and expert guests as they navigate the complexities of property taxes in Cook County.

Episode Summary:In this episode of Devine Intervention: Shedding Light on Illinois Property Tax, host Nora Devine welcomes back John Mitchell, partner at Wilkie Farr & Gallagher and former federal prosecutor, to continue their discussion on recent prosecutions in the Illinois property tax assessment space. They review the acquittal in the Nitzega golf case, examine the charges against assessor’s office employee Frankie Perez, and unpack the legal distinction between indictments and information. John explains how sealed documents can protect uncharged individuals, why even small gifts can trigger federal bribery charges, and how prosecutors approach corruption cases in the wake of the United States v. Snyder decision. The conversation also touches on high-profile “bag of cash” sting operations, the importance of avoiding even the appearance of impropriety, and the significant financial and reputational costs of federal investigations.
Key Timestamps:
00:01 – Show introduction and John Mitchell’s return to the podcast04:15 – The Nitzega golf case and its outcome08:32 – Who is Frankie Perez and why was he charged by information?12:45 – The meaning of sealed affidavits in federal cases17:20 – Allegations against Perez: gifts, sporting events, and dinners21:05 – Why prosecutors pursue even small bribery cases for deterrence25:15 – How the Snyder ruling shapes new corruption investigations30:40 – Nora’s lunch story: when conversations sound like a wiretap35:22 – The “bag of cash” Board of Review case in Cook County40:10 – The role of professional ethics codes in preventing impropriety44:18 – The true costs of an indictment: stress, legal fees, and reputation48:00 – Campaign funds and legal defense: public frustration in Illinois politics50:20 – Closing remarks and where to reach John Mitchell
About the Show:
Devine Intervention: Shedding Light on Illinois Property Tax is hosted by attorney Nora Devine, who has practiced in the property tax field since 2005. The podcast brings clarity to Illinois property tax law and related legal issues by featuring expert guests and real-world insights. Each episode provides valuable guidance for property owners, professionals, and public officials navigating this complex system.
Information Indictment: https://www.dropbox.com/scl/fi/2p17daj3mwcz4prn099ao/Frankie-Perez-Information-Indictment.pdf?rlkey=tvb7h3misnyptnxa5t53qwxhz&e=1&dl=0
Plea Agreement: https://www.dropbox.com/scl/fi/i56ux3cci8uovbfgm1fsr/Perez-FILE_5673.pdf?rlkey=unbzi4rwd9cvwakp80h3sdl47&e=1&dl=0

Episode Summary:In this episode of Devine Intervention: Shedding Light on Illinois Property Tax, host Nora Devine welcomes back attorney John Mitchell of Wilkie Farr & Gallagher to discuss recent corruption prosecutions in the Illinois property tax space. Mitchell, a former federal prosecutor who secured a high-profile acquittal for lobbyist Mike McClain, explains how federal bribery law under 18 U.S.C. § 666 has shifted following the Supreme Court’s decision in United States v. Snyder. Together, they unpack the differences between bribery and gratuities, how these changes affected recent property tax cases, and why proving quid pro quo arrangements is now more challenging for prosecutors. They also explore the real costs of investigations, the role of Illinois’ gift ban in federal cases, and the importance of compliance for both public officials and private citizens.
Key Timestamps:
00:01 – Show introduction and John Mitchell’s background04:15 – Recap of the Mike McClain acquittal and its significance07:40 – Recent corruption cases in the Cook County Assessor’s Office12:28 – The role of 18 U.S.C. § 666 in prosecuting bribery cases16:10 – How United States v. Snyder narrowed the definition of bribery20:45 – Distinguishing between bribery and gratuities in practice25:32 – Testimony from assessor’s office employees and credibility challenges30:15 – Why prosecutors targeted a private property owner instead of officials34:55 – Hidden costs of federal investigations and trials38:20 – How Illinois’ Gift Ban Act factors into federal prosecutions42:10 – Nora’s closing remarks and where to find John Mitchell
About the Show:
Devine Intervention: Shedding Light on Illinois Property Tax is hosted by attorney Nora Devine, who has practiced in the property tax field since 2005. Each episode breaks down complex issues at the intersection of property taxation, law, and public policy. Through conversations with legal experts and practitioners, Nora provides clear, actionable insights for property owners, professionals, and public officials.

Episode Summary:In this episode of Devine Intervention: Shedding Light on Illinois Property Tax, host and property tax attorney Nora Devine is joined by John Mitchell, a former federal prosecutor and current partner at Wilkie Farr & Gallagher. Together, they examine recent federal prosecutions involving public corruption and the property tax system in Illinois. John provides insights into the statutes prosecutors rely on, including 18 U.S.C. § 666, and explains how Supreme Court rulings like United States v. Snyder are reshaping the line between bribery and gratuities. The conversation also explores challenges in proving corruption cases, Illinois’ limited enforcement mechanisms compared to other states, and best practices for public officials to avoid both impropriety and the appearance of impropriety.
Key Timestamps:
00:01 – Show introduction and John Mitchell’s background in white-collar criminal law04:40 – What statutes federal prosecutors use in corruption cases08:22 – The Supreme Court’s ruling in United States v. Snyder and its impact12:15 – Understanding the “stream of benefits” theory of prosecution17:30 – Challenges prosecutors face in proving quid pro quo arrangements22:05 – Why federal prosecutors often handle Illinois corruption cases instead of state or local agencies27:40 – Illinois’ gift ban ordinance and its limitations32:10 – Best practices for public officials to avoid legal trouble36:55 – Advice on compliance and navigating investigations39:45 – How to contact John Mitchell for legal assistance
About the Show:
Devine Intervention: Shedding Light on Illinois Property Tax is hosted by attorney Nora Devine, who has practiced in the property tax field since 2005. The podcast brings clarity to the complexities of Illinois property tax law and related issues by engaging leading experts, sharing practical insights, and providing guidance to property owners and public officials alike.

Episode Summary:
In this episode of *Devine Intervention*, Nora Devine sheds light on the impact of renovations on property taxes in Illinois. Discussing how renovations can trigger reassessments and increase property values, Nora provides valuable insights for property owners considering construction projects.
Key Timestamps:
00:00 – Introduction
01:30 – Impact of Pulling Permits on Reassessments
04:45 – Factors Influencing Property Tax Assessments
07:15 – Differences in Assessing Residential and Commercial Properties
09:30 – Assessing Industrial Properties in Cook County
11:45 – Timing of Renovations and Tax Bill Implications
14:20 – Minimizing Risks of Over Assessment
16:00 – Handling Renovations Without Permits
18:10 – Appeals Process for Incorrect Assessments
21:00 – Best Evidence for Successful Appeals
23:30 – Advice for Property Owners Planning Renovations
About the Show:
*Devine Intervention* provides expert guidance on property tax matters, offering valuable insights and strategies for property owners navigating the complexities of tax assessments in Illinois. Join Nora Devine as she shares her extensive knowledge and experience in property tax law.

Episode Summary:
In this episode, host Kevin Rosenquist and property tax attorney Nora Devine discuss the complex world of agricultural land assessments in Illinois. Nora explains how farmland and farm buildings are assessed differently from other properties, the requirements for agricultural classification, and common pitfalls property owners face when seeking preferential assessments.
 
Key Timestamps:
00:00 - Introduction
00:40 - How Illinois assesses agricultural land and soil productivity factors
02:13 - Farm building assessment complexities
05:09 - Impact of soil quality, land usage, and zoning
07:30 - Agricultural exemptions vs. preferential assessments
08:52 - Common mistakes in agricultural assessment applications
10:45 - Appeals process and success story
14:08 - When to seek legal counsel
16:01 - Attorney involvement in complex cases
 
About the Show:
Devine Intervention is a podcast that sheds light on Illinois property tax matters. Hosted by Kevin Rosenquist, the show features Nora Devine, a property tax attorney with extensive experience in Illinois jurisdictions since 2005. The show provides valuable insights into various aspects of property taxation in Illinois.