Ellen G. Berkshire is a founding partner at Verros Berkshire and has been practicing as an attorney in the field of property taxation since obtaining her law degree in 2003. She has extensive experience representing commercial, industrial and complex property owners in Cook County and throughout the state of Illinois as well as Michigan.
Ms. Berkshire has had the opportunity to represent a wide range of clients, from property owners of small businesses to owners and operators of large industrial facilities and power plants. She represents numerous major commercial properties and has a great deal of experience and expertise in appealing the assessments of anchor department stores, grocery stores, and big box commercial properties. Additionally, she has successfully represented schools and religious organizations to obtain exemptions from ad valorem property taxes.
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Ms. Berkshire has represented owners and users of property before formal and informal administrative boards and tribunals, local assessors and Boards of Review, the State of Illinois Property Tax Appeal Board and the Michigan Tax Tribunal, as well as appellate district courts. She has assisted clients in securing incentives (Class 6B, Class 8, Class 7c, Class 7b) and renewals of incentives.
Ms. Berkshire enjoys teaching real estate law and case studies to assessors through the Illinois Property Assessment Institute, an educational organization for Illinois assessors. In addition to teaching, she continues to further her education in the realm of property taxation by regularly reading case law and the decisions of administrative agencies; she also attends courses designed for both appraisers and attorneys. While in law school, Ellen served as a member of the Moot Court Honor Society, successfully competing in several nationwide competitions.
Ms. Berkshire is admitted to practice in the State of Illinois and the United States Court of Appeals for the Seventh Circuit
PRACTICE AREAS
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Ad Valorem Property Tax Appeals
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Commercial Real Estate Transactions
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Property Tax Abatements and Tax Incentive
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Real Estate Development Matters
MEMBERSHIPS & AFFILIATIONS
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Chicago BAr Association
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Illinois State Bar
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International Association of Assessing Officers
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Women's Propert Tax Association, Founding Member and President(2023)
EDUCATION
Chicago–Kent College of Law
Juris Doctor, 2003
Ball State University
Masters in Information and Communication
Indiana University
Bachelor of Arts in Psychology
PUBLICATIONS & PRESENTATIONS
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Essential Case Law for Illinois Real Estate Tax Appeals — Presentation before the Chicago Bar Association
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Technical Concerns, Presenting Evidence before the Property Tax Appeal Board — Presentation before the Illinois Association of County Officials (CCAO Session)
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Educational Exemptions for Pre-School: Thinking Outside the Box — Presentation before the Chicago Bar Association
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Case Study: Marshall Field’s State Street v PTAB — Presentation before the Chicago Bar Association
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The Role of the Valuation Witness in the Assessment Appeal Process — Presentation, White Paper and Webinar with Gregory Lafakis prepared for the International Association of Assessing Officials
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Methods and Myths of Ad Valorem Taxation – Presentation for Women’s Property Tax Association
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Property Tax Appeal Board Appeals – Navigating the Appeal Process at the State Level – Presentation for the Illinois Property Assessment Institute
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Space Oddity – Exploring the Valuation of Mall Anchors – Co-Presentation at the 43d Annual Conference for the Institute for Professionals in Taxation
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Article on Movie Theatre Valuation – January 2023 Newsletter, Illinois Property Assessment Institute
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The Income Approach – WPTA Presentation, May 2023 (webinar): A discussion about capitalization rates in the Illinois Property Tax Code, PTAB and case law
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IPAI Legal Symposium Presentation, September 2023, Transactions in the Wild: Spotting Sale Issues and Understanding Fee Simple
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Overcoming Imposter Syndrome – WPTA Presentation, September 2023
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Deconstructing Highest and Best Use: Separating the Pasta from the Sauce – IAAO Legal Seminar November 2023
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Redeveloping the Aurora Mall... for Fox's Sake! – IPAI State Conference, March 2023
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Co-Author of IICLE Chapter on Resources for Practitioners in Real Estate Taxation
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Moderator and Panelist for Women’s Property Tax Association Educational Events
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Panelist for Institute for Professionals in Taxation Educational Events