An IRELA CLE Webinar

Property Tax Enforcement In Flux: What does Tyler v. Hennepin County mean for Illinois Taxpayers?

Nora Devine & Lynnette Lockwitz

MCLE approved for 1-hour General CLE credit

Registration is Free for IRELA Members
Non-Members ~ $50*

This continuing legal education presentation will explore the pivotal U.S. Supreme Court case Tyler v. Hennepin County, which has significant implications for property tax enforcement in Illinois and beyond. As the Court addresses the constitutionality of tax foreclosure processes involving retaining surplus proceeds from property sales, it raises critical questions about due process and equity in the taxation system. We will examine the potential ramifications for property owners and municipalities in Illinois through a detailed analysis of the case's background, legal arguments, and the Court's decision.

Attendees will learn how this ruling may reshape property tax enforcement practices, influence legislative reforms, and affect taxpayers' rights in the face of municipal financial needs. Furthermore, we will discuss strategies for legal practitioners to navigate the evolving landscape of property tax law and provide effective representation for clients considering these developments. This session aims to empower legal professionals with the knowledge necessary to understand and respond to the changing dynamics surrounding property tax enforcement in Illinois following the landmark decision.

Nora Devine

Attorney - The Devine Law Group

Nora has been an attorney in private practice since 2005. She has developed a state-wide practice in all jurisdictions in Illinois and she represents all property classes. She is active in local bar associations, national property tax groups, and international property assessment administration groups. She has served as past chair of the ISBA’s Section Council on State and Local Taxation, and past chair of the Chicago Bar Association’s Real Estate Tax Committee. She has given presentations on several topics, including omitted assessments (back taxes), the unlicensed practice of law, specific objections, the Illinois tax appeal process, commercial appraisals, big box assessments, limited scope representation in property tax, and legal ethics.

Nora is an instructor for the Illinois Property Assessment Institute (IPAI). She has been teaching classes for assessing officials in Illinois on a wide variety of subjects since 2011 and has been developing courses since 2015. Nora earned a JD from Loyola University Chicago School of Law in 2005 and was admitted to the Illinois Bar the same year. She has a CIAO designation from the Illinois Property Assessment Institute (2015) and has authored chapters for the Illinois Institute of Continuing Legal Education (IICLE) for their volume on Real Estate Tax.

Lynnette Lockwitz

Managing Partner - Reiter Law Offices

Lynnette Lockwitz is managing partner at Reiter Law Offices, Ltd. She’s concentrated in real estate litigation and transactional work for over 15 years within the State of Illinois with an emphasis on real estate tax lien and tax deed litigation. Lynnette’s vast experience in real estate includes the representation from individuals to corporate entities, municipalities and financial institutions ranging from borrowers, lenders, buyers, sellers, developers to investors.

She has focused experience in structuring, acquisitions, dispositions, finance and private equity transactions along with real estate securities transactions. Litigation experience involving real estate disputes, real estate transactions and governmental property tax exemptions and acquisitions. She has been involved with numerous Illinois appellate court cases involving the statutory construction and interpretation as well as breach of contract disputes. She is the legislative liaison for the Illinois State Bar Association’s State and Local Taxation committee, a past Chair of both the Real Estate Taxation Committee and Tax Sale Tax Deed Subcommittee of the Chicago Bar Association. She is also an adjunct professor at the University of Illinois, Chicago School of Law.

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