Podcast Episodes

Divine Intervention: Shedding Light on Illinois Property Tax with Nora Devine
2025/03/17
In this episode of Devine Intervention, host Kevin Rosenquist sits down with experienced property tax attorney Nora Devine to discuss the intricacies of Illinois property tax appeals. Nora shares insights on how frequently property owners attempt to handle their own tax appeals, particularly in Cook County, where assessing officials actively encourage self-appeals. She also highlights the differences in approachability ...
20:29 Min

Divine Intervention: Cracking the Code of Residential Property Taxes in Illinois with Nora Devine
2025/03/17
In this episode of Devine Intervention, host Kevin Rosenquist and property tax attorney Nora Devine delve into the intricacies of residential property taxes in Illinois. They discuss how property taxes are assessed based on fair market value, the significant role of local government assessments, and the impact of the Property Tax Extension Limitation Law (PTELL). Nora explains the various exemptions available to homeowners, including...
20:27 Min

Divine Intervention: Navigating Commercial Property Taxes in Illinois with Nora Devine
2025/03/17
In this episode of Devine Intervention: Shedding Light on Illinois Property Tax, host Kevin Rosenquist and property tax attorney Nora Devine delve into the complexities of commercial property tax assessments in Illinois. They discuss the nuances of fair market value, the impact of local government policies, zoning challenges, and legislative changes affecting commercial property owners. Nora shares valuable tips for minimizing property tax liabilities...
19:18 Min

Common Property Tax Exemptions in Illinois
2025/03/18
In this episode of Devine's Intervention: Shedding Light on Illinois Property Tax, host Kevin Rosenquist sits down with Nora Devine, a property tax attorney with nearly two decades of experience, to discuss Illinois property tax exemptions. They break down the different exemptions available, common misconceptions, and the best steps homeowners can take to ensure they’re getting the tax relief they deserve.
From understanding homeowners exemptions to navigating senior freezes and avoiding unnecessary fees, this episode is packed with valuable...
16:49 Min

Understanding Market Trends and Their Impact on Property Tax Assessments
2025/03/18
In this episode of Devine Intervention, host Kevin Rosenquist is joined by property tax attorney Nora Devine to explore how market trends affect property tax assessments in Illinois. They discuss past real estate cycles, including the 2006-2008 housing crash and the pandemic-driven market boom, and how these fluctuations influence assessments for homeowners and commercial property owners alike. The conversation also covers industrial and ...
17:50 Min

How to Avoid Common Mistakes in Illinois Property Tax Appeals
2025/03/18
In this episode of Devine Intervention, host Kevin Rosenquist sits down with Nora Devine, a seasoned Illinois property tax attorney, to discuss the biggest mistakes property owners make when appealing their property tax assessments. From failing to check property records for errors to making legally irrelevant arguments, Nora breaks down what not to do if you want to successfully appeal your property tax assessment. She also shares expert insights on why understanding local assessor dynamics, gathering the right evidence, and avoiding excessive or misleading data are...
15:53 Min

Understanding Illinois Property Tax Assessment: A Comprehensive Guide with Nora Devine
2025/04/03
In this episode of Devine Intervention: Shedding Light on Illinois Property Tax, host Kevin Rosenquist sits down with property tax attorney Nora Devine to break down how property tax assessments are determined. They explore the factors assessors consider, how market conditions and comparable sales impact valuations, and common mistakes in the assessment process. Nora also provides insights on how homeowners and business owners...
18:13 Min

Hiring the Right Property Tax Appeal Attorney in Illinois: A Comprehensive Guide
2025/04/03
In this episode of Devine Intervention, host Kevin Rosenquist sits down with experienced property tax attorney Nora Devine to discuss the ins and outs of appealing property tax assessments in Illinois. They cover what business and commercial real estate owners should consider when hiring a property tax appeal attorney, red flags to watch out for, and the importance of working with a tech-enabled firm. Nora also sheds light on local tax assessment...
16:16 Min

Navigating the Illinois Commercial Property Tax Appeal Process: A Comprehensive Guide
2025/04/03
In this episode of Devine Intervention, host Kevin Rosenquist sits down with property tax attorney Nora Devine to break down the Illinois commercial property tax appeal process. With nearly two decades of experience, Nora provides valuable insights on why commercial property owners should appeal, how to collect the right documentation, and what strategies can strengthen an appeal. They discuss the differences between Cook County...
16:15 Min

Decoding Illinois Tax Law: Omitted Assessments & Legal Defenses
2025/04/11
In this informative episode, host Abigail Vaca and property tax attorney Nora Devine dive deep into the complex world of omitted assessments in Illinois property tax law. Nora explains how omitted assessments differ from regular property tax assessments, common scenarios leading to back taxes, and crucial legal defenses available to property owners....
16:15 Min

Vacancy Relief 101: A Lifeline for Property Owners
2025/04/15
In this informative episode, host Abigail Vaca and property tax attorney Nora Devine discuss vacancy relief for Illinois property owners. Nora explains what vacancy relief is, who qualifies, common pitfalls, and best practices for property owners seeking this tax break. The episode covers important insights about the application process, documentation requirements, and strategic considerations for property owners dealing with vacant properties.
12:47 Min

Equalization Factors In Illinois Uncovered: What Property Owners Need to Know
2025/04/15
In this informative episode, host Abigail Vaca and property tax attorney Nora Devine dive deep into the complex world of equalization factors in Illinois property tax. Nora explains how these factors work differently in Cook County versus other counties, their impact on property owners, and the relationship between equalization factors and school funding. The episode provides valuable insights...
17:26 Min

The Ethics and Evolution of Illinois Property Tax System: From Corruption to Reform
2025/05/6
In this revealing episode, property tax attorney Nora Devine discusses the ethical challenges and reforms in Illinois' property tax system. She shares insights about historical corruption, recent improvements, and the importance of transparency in property tax assessments. The conversation covers campaign contribution limits, gift ban ordinances, and the role of federal prosecutors in combating corruption...
17:29 Min

Unlocking Property Tax Savings: A Comprehensive Guide to Illinois Preferential Assessments
2025/05/6
In this informative episode, property tax attorney Nora Devine discusses preferential assessments in Illinois and how they can lead to significant property tax savings. She explains various types of preferential assessments, including farmland, open space, and developer's relief, along with their qualification criteria and application processes...
15:08 Min

Understanding Illinois Agricultural Land Assessments: A Comprehensive Guide to Farm Property Taxation
2025/05/6
In this episode, host Kevin Rosenquist and property tax attorney Nora Devine discuss the complex world of agricultural land assessments in Illinois. Nora explains how farmland and farm buildings are assessed differently from other properties, the requirements for agricultural classification, and common pitfalls property owners face when seeking preferential assessments....
17:58 Min

Federal Prosecutions in the Property Tax Space
2025/11/04
In this episode of Divine Intervention: Shedding Light on Illinois Property Tax, host and property tax attorney Nora Devine is joined by John Mitchell, a former federal prosecutor and current partner at Wilkie Farr & Gallagher. Together, they examine recent federal prosecutions involving public corruption and the property tax system in Illinois. John provides insights into the statutes prosecutors rely on, including 18 U.S.C. § 666, and explains how Supreme Court rulings like United States v. Snyder are reshaping the line between bribery and gratuities.s....
17:58 Min

Bribery, Gratuities, and the Snyder Decision
2025/11/04
In this episode of Divine Intervention: Shedding Light on Illinois Property Tax, host Nora Devine welcomes back attorney John Mitchell of Wilkie Farr & Gallagher to discuss recent corruption prosecutions in the Illinois property tax space. Mitchell, a former federal prosecutor who secured a high-profile acquittal for lobbyist Mike McClain, explains how federal bribery law under 18 U.S.C. § 666 has shifted following the Supreme Court’s decision in United States v. Snyder....
17:58 Min

Federal Investigations and Cooperation in the Property Tax System
2025/11/04
In this episode of Divine Intervention: Shedding Light on Illinois Property Tax, host Nora Devine welcomes back John Mitchell, partner at Wilkie Farr & Gallagher and former federal prosecutor, to continue their discussion on recent prosecutions in the Illinois property tax assessment space. They review the acquittal in the Nitzega golf case, examine the charges against assessor’s office employee Frankie Perez, and unpack the legal distinction between indictments and information...
23:42 Min

Understanding the Cost Approach to Value in Illinois Property Tax Cases
2025/11/20
In this episode, Attorney Nora Devine sits down with Bob Becker, a seasoned Illinois commercial appraiser, to break down the cost approach to property valuation—a key yet often misunderstood method used in property tax appeals. Bob explains how this approach differs from the sales comparison and income methods, when it’s most useful (especially for special-use properties), and the biggest challenges appraisers face when applying it....
17:58 Min

Rebuilding Public Trust in Cook County's Property Tax System
2026/02/03
In this episode of *Devine Intervention,* Property Tax attorney Nora Devine and guest Patrick Hynes discuss the challenges faced by Cook County's property tax system and the need to rebuild public trust. They delve into the issues of transparency, accuracy, and accountability in property tax assessment, highlighting the disconnect between market realities and assessed values that erode trust among taxpayers. Hynes shares insights from his experience at both the county and township levels, emphasizing the importance of articulating assessment processes to gain taxpayers' trust.....
20:07 Min

