Areas of Practice

Property Types We Work With

example of commercial property


Nora Devine is one of the premier big box attorneys in the United States. She served on the Sponsored Research Committee (a/k/a “The Big Box Committee”) for the Institute For Professionals in Taxation and has presented on big box topics in Illinois and nationally for the IPT, the Chicago Bar Association, the International Association of Assessing Officers, and the Illinois State Bar Association. She has deep experience representing national retailers who occupy big box as well as junior box buildings. She has taught “Analysis of Commercial Appraisals” and “Assessment of Big Box Properties” for the entity that most commonly certifies the assessing officials in Illinois.

  • Junior Box
  • Inline Retailers
  • Central Business District Buildings
  • Parking Garages
  • Free Standing Single Tenant (such as daycare and bank buildings)
  • Commercial Strip Centers
  • Lifestyle Centers
  • Office Buildings
  • Car Dealerships
Aerial drone view on distribution center. Logistic and transport concept


  • Owner-occupied
  • Distribution Centers
  • Warehouses
Aerial drone view on distribution center. Logistic and transport concept
multi-tenant housing


  • Large Apartment Buildings
  • 2-6 flats
  • Low-Income Housing
  • Adaptive Reuse
  • New Construction
Senior Living

Senior Housing

  • Life Care Facilities
  • Continuum of Care Facilities
  • Nursing Homes
  • Memory Care
areas of practice
residential property taxes

Single Family

Nora Devine has represented many of the highest assessed residential properties in the counties of Lake and Cook. She is an expert on residential land value in Lake County and has utilized advanced strategies such as conservation easements and landmark freezes to mitigate property tax liability for her luxury residential clients. Nora has represented more than one hundred properties that were valued higher than $3,000,0000 for property tax purposes. She keeps a close eye on the market, remains in close contact with high-end residential brokers, and knows which appraisers to hire as expert witnesses should an adversarial tax appeal become necessary.

  • Tract housing
  • Underserved Neighborhoods
  • Landmarks
homeowner associations

Homeowner Associations

  • High or Low Rise Condo Buildings
  • Townhome Developments
  • Entire Subdivisions
  • Co-Ops
homeowner associations
property we service

Open Space

  • Golf Courses
  • Nature Preserves
  • Corporate Campuses
  • Conservation Easements
other preferential assessments

Other Preferential Assessments

  • Farm land
  • Windfarms
  • Forestry
  • Fraternal Organizations
  • Model Homes
other preferential assessments
areas of practice


  • Class 6B
  • Other Economic Development Incentives
Commercial airplane coming in for a landing

Leasehold Assessments

  • Airports
  • Cell towers
  • Tenants Leasing from Exempt Entities
Commercial airplane coming in for a landing

Practice Area

Where Do We Practice?

We have a statewide practice and represent all asset classes throughout the state of Illinois.

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