Revenue Litigation

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The Revenue Litigation Division performs primarily tax work for the City.

General Tax

The general tax work includes litigating Department of Finance assessments that are protested in the Department of Administrative Hearings and/or court; litigating declaratory judgment actions concerning issues such as the enforcement or validity of various taxes, fees and other revenue measures in court; drafting legislation concerning taxes, fees and other revenue measures, at the local, state and federal levels; drafting regulations, rulings and opinion letters; and advising the Department of Revenue, the Office of Budget and Management, the Finance Department and other departments and taxpayers on issues concerning taxes, fees and other revenue measures.

Property Tax

The property tax work consists primarily of litigating property tax valuation disputes and property tax rate objections. The valuation disputes are litigated in the Board of Review, the Property Tax Appeal Board (PTAB) and the circuit court. We file undervaluation complaints, and we defend refund claims. The rate objections seek refunds based on alleged deficiencies in the City's annual budgets and are litigated in the circuit court.