Section Newsletters

Articles From Gary H. Smith

Some Lessons Learned from SALT’s Best and the Brightest: Through the Legal Looking Glass CLE Series By Gary H. Smith State and Local Taxation, August 2022 Takeaways from the first two sessions of a recent State & Local Taxation Section Council CLE.
2019 Estimated Average Tax Rates for Selected Cook County Townships By Gary H. Smith State and Local Taxation, May 2020 A model chart to provide a certain assist in the estimation of future liabilities in these uncertain times.
A note from the Chair By Gary H. Smith State and Local Taxation, February 2016 An invitation to join the new State & Local Taxation Discussion Group.
Does the loss of the Long Time Occupant Homestead Exemption increase taxes, or does it merely reflect the removal of a previously granted protection no longer needed because of the declining market? By Gary H. Smith State and Local Taxation, December 2011 What effect does a reduced Long Time Occupant Homestead Exemption in a depreciating real estate market have upon the tax burden to the long-time homeowner?
Why the “25/10 ordinance” should not impact tax load calculations in 2009 property tax appeal cases By Gary H. Smith State and Local Taxation, March 2010 On September 17th, 2008, the Cook County Board adopted ordinance 08-O-51, which amended the levels of assessment for all properties in the county, commencing with the 2009 tax year.

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