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What Happens When the Market Moves On? Highest & Best Use and Commercial Property Transformation
Presenters: Ellen Berkshire, J.D., Verros Berkshire, P.C., Partner; Robert D. Becker, MAI, SRA, AI-GRS, ASA, R.D. Becker Valuation LLC, Owner & President
This session will explore how changing market conditions are impacting the valuation of commercial real estate, particularly properties facing obsolescence, vacancy, adaptive reuse, or redevelopment pressure.
Topics could include:
The session would focus on practical examples, current market trends, and real-world appeal and assessment issues affecting both assessors and practitioners.
Exempt Property Update: Recent Illinois Decisions and Practical Guidance for Assessors
Presenter: Jake Leahy, Airdo Werwas, LLC, Attorney
This session will review recent Illinois decisions involving property tax exemptions, with a practical focus on what assessors should take from those cases in the field. The presentation will address recurring exemption issues involving charitable, religious, educational, and governmental property, including changed use, partial or mixed use, leasing, vacant or transitional property, income-producing activity, and documentation of exempt use.
Rather than treating the cases as isolated legal rulings, the session will focus on the facts that drove the outcomes and the practical assessment issues those facts create. The discussion will also address the limits of the assessor’s role in exemption matters, the importance of recognizing changed circumstances, and the type of factual record that may later matter before boards of review, the Illinois Department of Revenue, PTAB, or the courts.
The goal is to provide a practical exemption-law update that helps assessors identify potential issues, understand recent legal developments, and document relevant facts when exempt status may warrant further review.
Making the Leap: Public-Private Private-Public
Presenter: Gina Matthiesen, Senior Legal Counsel I, Cook County Assessor's Office; Leah Kovtunenko, Attorney, Ryan Law; Mildred Terzic, Director - Special Valuations CCAO; Claire Savaglio, Attorney Ryan Law; Kelly Coakley, Attorney Ryan Law
This panel explores the unique perspectives of property tax professionals who have worked in both the public and private sectors. Attorneys and valuation experts will share firsthand experiences navigating career transitions, discussing how responsibilities, decision-making, valuation approaches, and ethical considerations can differ on each side of the property tax process. Attendees will gain practical insights into conflicts of interest, professional responsibilities, and the opportunities and challenges that come with crossing the public-private divide.
FOIA and OMA for Property Tax Assessment Professionals
Presenter: Tony Senagore, Partner, Hodges, Loizzi, Eisenhammer, Rodick & Kohn LLP
The Illinois Freedom of Information Act (FOIA) and the Illinois Open Meetings Act (OMA) can apply to the assessment work performed by township assessors, county boards of review, and other assessment professionals. This session will provide a practical grounding in these laws, including related procedures and compliance issues in the assessment context. Tony’s session will discuss how FOIA applies to the assessment process, such as what records could be subject to the law, potential exemptions that could apply, and procedures for responding to FOIA requests. He will also address OMA procedures, their application to meetings of assessment bodies, and potential OMA exceptions that could apply depending on the circumstances. Tony will walk through real-world examples taken from Illinois appellate cases and Public Access Counselor decisions to address recent legal developments and potential pitfalls relevant to assessment professionals.
From Server Racks to Assessment Rolls: A Practical Guide to Data Centers for Illinois Assessing Officials
Presenters: Brittany Flaherty Theis, Partner, Robbins Schwartz; Scott L. Ginsburg, Partner, Robbins Schwartz Ryan M. O'Malley, Attorney, Robbins Schwartz Timothy A. Jorczak, CAE, AAS, CIAO, McLean County Supervisor of Assessments
As data centers are expected to become an increasingly significant part of Illinois’ digital economy and tax base, assessing these complex properties presents unique challenges for valuation professionals. This session examines the components of a data center, the distinction between real and personal property, and the appraisal principles that support fair and uniform assessments under Illinois law. Drawing on specialized research and real-world experience, presenters will share practical guidance, valuation approaches used in Illinois and other states, and resources available to assessing officials tasked with placing data centers on the tax rolls.
New Law on Tax Sales
Presenter: Ali ElSaffar, Oak Park Township Assessor/Attorney
Recent court decisions have reshaped the landscape of property tax sales, prompting significant changes to tax sale laws across the country, including in Illinois. This session reviews the U.S. Supreme Court's ruling and related Illinois litigation that found certain aspects of the previous tax sale system unconstitutional, explains the legal principles behind those decisions, and examines Illinois' newly enacted tax sale legislation. Attendees will gain an understanding of how these changes impact taxing jurisdictions, property owners, and the future administration of property tax sales in Illinois.
What's the Deal: When a Transaction Is and Is Not Arms-Length
Presenter: Jennifer Wadland, Partner, Verros Berkshire; Gina Matthiesen, Senior Legal Counsel I, Cook County Assessor's Office
Your client comes in with a cash only, as-is sale by owner, which was not marketed by a broker. Is this an arm-length transaction? How can we investigate if the purchase price is fair cash value? What are the clues? This presentation will explore various types of transactions (with or without financing), market indicators, and deed types, and whether they support the concept of the arm’s length transaction. Included in the discussion will be the basics of deed construction, title insurance, and the anatomy of a typical compulsory sale.
The Data Story: Using AI and PTAB Analytics to Improve Property Tax Appeal Strategy
Presenter: Justin McClelland, Founder, Appeal Zoo
This session explores how AI-assisted analytics can transform public property tax data into actionable insights for appeals and assessment strategy. Through real-world examples from assessment, Board of Review, and PTAB data, attendees will learn how to identify trends, evaluate outcomes, and make more informed decisions related to case selection, evidence review, settlements, hearings, and client guidance. The presentation also addresses the limitations of AI and emphasizes the critical role of professional judgment in interpreting data and telling the story behind the numbers.
Construction in Progress: Valuation of Improvements Under Construction in Illinois
Presenters: Jerry Brown, Attorney, Worsek & Vihon LLP; Christina Lynch, Director of Legal, Cook County Assessor’s Office; Jessica Muellner, Chief County Assessment Officer, Boone County; Kory Atkinson, Bloomingdale Township Assessor
This panel will explore the legal, valuation, and practical issues in the assessment of new construction and improvements under construction pursuant to Illinois Property Tax Code sections 35 ILCS 200/9-160, 9-180, and 10-30. This session will examine when new or added improvements become assessable, valuation of property completed or occupied during the assessment year, proration of assessments, and the valuation of improvements that remain incomplete as of the relevant assessment date.
Value Impact Studies: Evaluating the Real Estate Effects of Development and Land Use Decisions
Presenter: Anthony Mule, MAI, CCIM, ASA, Executive Vice President of Valuation Services, Standard Valuation Services; Sam Louise, MAI, ASA, Founder and CEO, Standard Valuation Services; Gary DeClark, MAI, CRE, FRICS, R/W-AC, President of Specialty Services and Litigation Support, Standard Valuation Services
This session will examine how value impact studies are used to measure the potential effects of development, zoning changes, and special uses on surrounding property values. We will discuss the relationship between zoning, highest and best use, and market value, along with common analytical methods such as target and control area comparisons, paired sales, and before-and-after analysis. Practical examples will illustrate how market evidence can be used to distinguish measurable impacts from perception or speculation.
Participants should leave with a practical understanding of how value impact studies are developed, the methods used to measure potential property value effects, and how to distinguish credible market evidence from perception or speculation.
