Glenn S. Guttman
Mr. Guttman is AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®, the highest recognition possible in the legal industry, for his professionalism and ethics.
Consistent with the concentration of the firm, Mr. Guttman continues to focus his law practice in the areas of real estate assessments, property tax incentives and tax exemptions. He has extensive experience with representing a variety of property owners including multi-unit residential, commercial and industrial properties, as well as downtown Chicago office buildings.
Mr. Guttman has considerable experience with litigation including acting as associate counsel before the Circuit Court of Cook County on a number of cases that challenged the constitutionality of the assessment methodology applied by taxing officials. His trial experience includes one of the first tax objection cases to be heard in the Circuit Court under the amended 1995 Revenue Act, which abolished the antiquated constructive fraud standard.
Mr. Guttman co-authored two chapters, “Tax Objection Complaints” in the book, “Real Estate Taxation” and “Real Estate Tax Considerations” in the book “Residential Real Estate Transactions” for the Illinois Institute of Continuing Legal Education. He also co-authored the article “Five Things Every Attorney Should Know About Appealing Their Client’s Real Estate Taxes” appearing in the January, 2004 edition of the “CBA Record.” He was the former Chairman of the main committee, Legislative Liaison, and Chairman of the Assessment and Appeals Sub-committee of the Chicago Bar Association’s Real Estate Taxation Committee. He currently acts as Treasurer of the Illinois Property Tax Lawyer’s Association – an advocacy and lobbying group established to inform, educate and promote tax policies and legislative efforts affecting tax payers throughout the State of Illinois. Mr. Guttman lectured before the Chicago Bar Association’s continuing legal education seminar entitled, “Real Estate Taxation: An Overview for the Non-Specialist” in 2005 and acted as Special Assistant State’s Attorney on behalf of Maria Pappas, Cook County Treasurer, as Trustee of the Indemnity Fund in the defense of a claim against the Indemnity Fund. He also served on the Cook County Treasurer, Maria Pappas’ Joint Committee for the automation of the Illinois Transfer Tax Form.
- Real estate tax assessment
- Eminent domain
- Illinois, 1993
- U.S. District Court, Northern District of Illinois, 1993
- John Marshall Law School, J.D., 1990
- University of Illinois at Urbana-Champaign, B.A., 1987
Associations and memberships
- Chicago (Chairman, Real Estate Taxation Committee, 2006-2007; Assessment and Appeals Sub-Committee Chairman, 2004-2005; Legislative Liaison, 2003-2004)
- Illinois State and American Bar Associations
- International Association of Assessing Officers
- Illinois Property Tax Lawyers Association
- Illinois Real Estate Lawyers Association
- Co-Author: “Tax Objection Complaints” and “Real Estate Tax Considerations,” Illinois Institute for Continuing Legal Education, 2008 and 2011
- “Five Things Every Attorney Should Know About Appealing Their Clients’ Real Estate Taxes,” CBA Record, January, 2004
- Lecturer, Seminar, “Real Estate Taxation: An Overview for the Non-Specialist,” 2005 and 2010
- Special Assistant State’s Attorney, Cook County, Illinois, 2004-2006
Rieff Schramm Kanter & Guttman serves clients nationwide and throughout Canada.