Episode Summary: In this episode of Devine 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. John explains how sealed documents can protect uncharged individuals, why even small gifts can trigger federal bribery charges, and how prosecutors approach corruption cases in the wake of the United States v. Snyder decision. The conversation also touches on high-profile “bag of cash” sting operations, the importance of avoiding even the appearance of impropriety, and the significant financial and reputational costs of federal investigations.

00:01 – Show introduction and John Mitchell’s return to the podcast 04:15 – The Nitzega golf case and its outcome 08:32 – Who is Frankie Perez and why was he charged by information? 12:45 – The meaning of sealed affidavits in federal cases 17:20 – Allegations against Perez: gifts, sporting events, and dinners 21:05 – Why prosecutors pursue even small bribery cases for deterrence 25:15 – How the Snyder ruling shapes new corruption investigations 30:40 – Nora’s lunch story: when conversations sound like a wiretap 35:22 – The “bag of cash” Board of Review case in Cook County 40:10 – The role of professional ethics codes in preventing impropriety 44:18 – The true costs of an indictment: stress, legal fees, and reputation 48:00 – Campaign funds and legal defense: public frustration in Illinois politics 50:20 – Closing remarks and where to reach John Mitchell

Devine Intervention: Shedding Light on Illinois Property Tax is hosted by attorney Nora Devine, who has practiced in the property tax field since 2005. The podcast brings clarity to Illinois property tax law and related legal issues by featuring expert guests and real-world insights. Each episode provides valuable guidance for property owners, professionals, and public officials navigating this complex system.

Information Indictment: https://www.dropbox.com/scl/fi/2p17daj3mwcz4prn099ao/Frankie-Perez-Information-Indictment.pdf?rlkey=tvb7h3misnyptnxa5t53qwxhz&e=1&dl=0

Plea Agreement: https://www.dropbox.com/scl/fi/i56ux3cci8uovbfgm1fsr/Perez-FILE_5673.pdf?rlkey=unbzi4rwd9cvwakp80h3sdl47&e=1&dl=0

Episode Summary: In this episode of Devine 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. Together, they unpack the differences between bribery and gratuities, how these changes affected recent property tax cases, and why proving quid pro quo arrangements is now more challenging for prosecutors. They also explore the real costs of investigations, the role of Illinois’ gift ban in federal cases, and the importance of compliance for both public officials and private citizens.

00:01 – Show introduction and John Mitchell’s background 04:15 – Recap of the Mike McClain acquittal and its significance 07:40 – Recent corruption cases in the Cook County Assessor’s Office 12:28 – The role of 18 U.S.C. § 666 in prosecuting bribery cases 16:10 – How United States v. Snyder narrowed the definition of bribery 20:45 – Distinguishing between bribery and gratuities in practice 25:32 – Testimony from assessor’s office employees and credibility challenges 30:15 – Why prosecutors targeted a private property owner instead of officials 34:55 – Hidden costs of federal investigations and trials 38:20 – How Illinois’ Gift Ban Act factors into federal prosecutions 42:10 – Nora’s closing remarks and where to find John Mitchell

Devine Intervention: Shedding Light on Illinois Property Tax is hosted by attorney Nora Devine, who has practiced in the property tax field since 2005. Each episode breaks down complex issues at the intersection of property taxation, law, and public policy. Through conversations with legal experts and practitioners, Nora provides clear, actionable insights for property owners, professionals, and public officials.

Episode Summary: In this episode of Devine 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. The conversation also explores challenges in proving corruption cases, Illinois’ limited enforcement mechanisms compared to other states, and best practices for public officials to avoid both impropriety and the appearance of impropriety.

00:01 – Show introduction and John Mitchell’s background in white-collar criminal law 04:40 – What statutes federal prosecutors use in corruption cases 08:22 – The Supreme Court’s ruling in United States v. Snyder and its impact 12:15 – Understanding the “stream of benefits” theory of prosecution 17:30 – Challenges prosecutors face in proving quid pro quo arrangements 22:05 – Why federal prosecutors often handle Illinois corruption cases instead of state or local agencies 27:40 – Illinois’ gift ban ordinance and its limitations 32:10 – Best practices for public officials to avoid legal trouble 36:55 – Advice on compliance and navigating investigations 39:45 – How to contact John Mitchell for legal assistance

Devine Intervention: Shedding Light on Illinois Property Tax is hosted by attorney Nora Devine, who has practiced in the property tax field since 2005. The podcast brings clarity to the complexities of Illinois property tax law and related issues by engaging leading experts, sharing practical insights, and providing guidance to property owners and public officials alike.

Episode Summary:

In this episode of *Devine Intervention*, Nora Devine sheds light on the impact of renovations on property taxes in Illinois. Discussing how renovations can trigger reassessments and increase property values, Nora provides valuable insights for property owners considering construction projects.

Key Timestamps:

00:00 – Introduction

01:30 – Impact of Pulling Permits on Reassessments

04:45 – Factors Influencing Property Tax Assessments

07:15 – Differences in Assessing Residential and Commercial Properties

09:30 – Assessing Industrial Properties in Cook County

11:45 – Timing of Renovations and Tax Bill Implications

14:20 – Minimizing Risks of Over Assessment

16:00 – Handling Renovations Without Permits

18:10 – Appeals Process for Incorrect Assessments

21:00 – Best Evidence for Successful Appeals

23:30 – Advice for Property Owners Planning Renovations

About the Show:

*Devine Intervention* provides expert guidance on property tax matters, offering valuable insights and strategies for property owners navigating the complexities of tax assessments in Illinois. Join Nora Devine as she shares her extensive knowledge and experience in property tax law.

Episode Summary:

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.

Key Timestamps:

00:00 - Introduction

00:40 - How Illinois assesses agricultural land and soil productivity factors

02:13 - Farm building assessment complexities

05:09 - Impact of soil quality, land usage, and zoning

07:30 - Agricultural exemptions vs. preferential assessments

08:52 - Common mistakes in agricultural assessment applications

10:45 - Appeals process and success story

14:08 - When to seek legal counsel

16:01 - Attorney involvement in complex cases

About the Show:

Devine Intervention is a podcast that sheds light on Illinois property tax matters. Hosted by Kevin Rosenquist, the show features Nora Devine, a property tax attorney with extensive experience in Illinois jurisdictions since 2005. The show provides valuable insights into various aspects of property taxation in Illinois.

Episode Summary:

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.

Key Timestamps:

00:00 - Introduction

00:33 - Definition of preferential assessments

01:25 - Farmland assessments and FATAB

03:57 - Corporate campus examples and open space assessments

06:26 - Financial benefits and real-world examples

09:56 - Application process

10:26 - Conservation stewardship plans

12:41 - Common denial reasons

14:12 - Maintaining preferential assessment status

About the Show:

Devine Intervention: Shedding Light on Illinois Property Tax features Nora Devine, a property tax attorney in private practice since 2005. With her statewide practice experience across all Illinois jurisdictions and property classes, she provides expert insights into property tax matters. Hosted by Kevin Rosenquist.

Episode Summary:

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.

Key Timestamps:

00:00 - Show Introduction

00:40 - Evolution of property tax assessment practices

02:13 - Discussion of campaign contribution reforms

04:12 - Example of corruption case involving an alderman

05:59 - Transparency and FOIA requests in property tax

06:54 - Legal consequences of gaming the system

09:34 - Conflicts of interest in property tax assessment

13:20 - Need for inspector general reform

15:06 - Ethical best practices in property tax matters

About the Show:

Devine Intervention sheds light on Illinois property tax matters with host Kevin Rosenquist and expert guest Nora Devine, who has been practicing property tax law since 2005. The show provides valuable insights into the complex world of property taxation and assessment.

Episode Summary:

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 for property owners about assessment practices, appeals processes, and common misconceptions about property tax calculations.

Key Timestamps:

00:00 - Introduction

00:40 - Understanding equalization factors outside Cook County

03:19 - How equalization factors are determined

05:20 - Different approaches to equalization by township assessors

07:19 - Fairness in applying equalization factors

09:45 - Legal options for property owners

11:21 - Cook County's unique classification system

14:55 - Common misconceptions about equalization factors

About the Show:

Devine Intervention features Nora Devine, a property tax attorney with private practice experience since 2005. She has developed a statewide practice in all jurisdictions in Illinois and represents all property classes. The show aims to shed light on complex property tax matters in Illinois.