Section Newsletters

Articles From Donald T. Rubin

The Use of Capitalization Rates in the Income Approach to Value By Donald T. Rubin State and Local Taxation, November 2023 Numerous variables have to be considered when establishing an appropriate capitalization rate to be applied to a net income stream for the purpose of deriving a market value for a property by way of the “income approach” to value.
Court pulls plug on hospital exemptions… again By Donald T. Rubin State and Local Taxation, May 2016 In the case of Carle Foundation v. Cunningham Twp., et al., the court found that 15-86 of the Property Tax Code was facially unconstitutional, because it purports to grant a charitable exemption on the basis of unconstitutional criterion, and remanded the case to the trial court for further proceedings.
The Cook County Wage Theft Ordinance of 2015—The impact on property tax incentives By Donald T. Rubin State and Local Taxation, July 2015 An explanation of this new amendment, which went into effect on May 1st of this year.
Case note: Review of the 4TH District Appellate Court decision in Provena Covenant Medical Center, ET AL. v. The Department of Revenue By Donald T. Rubin State and Local Taxation, February 2012 It is clear that local boards of review, the DOR and the courts have significantly raised the bar for obtaining a charitable exemption from property taxes.
Chair’s welcome letter By Donald T. Rubin State and Local Taxation, July 2011 A note from new Section Chair Don Rubin.
93rd General Assembly 2003/04 Legislation-Summary By Donald T. Rubin State and Local Taxation, December 2004   Public Act No. Statute Affected Brief Description Effective Date P.A. 93-0017
Cook County class wars: taxpayers win a battle at PTAB—war continues on two fronts By Donald T. Rubin State and Local Taxation, April 2002 Several recent decisions of the Illinois Property Tax Appeal Board ("PTAB"), namely, In the Matter of Konrad Ostalowski1, In the Matter of Park National Bank Trust #101562, and In the Matter of Southwest Management Company3, have sought to address the meaning and intent of Article IX section 4, of the Illinois Constitution, entitled Real Property Taxation.

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