Over the past 30 years, he has represented thousands of property owners on matters related to property tax assessments and tax appeals for all types of commercial, industrial, and residential properties. Gary has saved his clients literally hundreds of millions of dollars in tax savings through successful appeals.

Shaping Cook County Property Tax Policy

As a tireless advocate for property taxpayers, Gary’s valuable input helped shape property tax policy and procedures in Cook County. He has testified before the State Legislature in real estate taxation matters and is frequently invited as a speaker to numerous professional, community and business groups on matters related to property tax appeals in Chicago and Cook County. He takes a particular interest in helping these groups revitalize their business districts and neighborhoods.

Advocate for Property Owners

A zealous advocate on behalf of property owners, Gary is currently the President of the Illinois Property Tax Lawyers Association (IPTLA).

He was the Chair of the Illinois State Bar Association’s State & Local Taxation Section Council for the 2015-16 fiscal year; previously he was vice chair, secretary and legislative liaison. He is currently its continuing Legal Education Coordinator.

Gary served on the City of Chicago’s Property Tax Advisory Council in 2008. In 2006, he was a consultant on a study for the University of Illinois, Institute of Government and Public Affairs on the economic effects of the 7 percent assessment cap in Cook County. He has helped draft numerous pieces of legislation that would benefit property taxpayers.

He is also a past chairperson of the Real Estate Taxation Committee of the Chicago Bar Association (CBA and he served as the CBA’s legislative liaison.

Gary is the former Chairman of, and is the current Treasurer of the Board of Directors of Jane Addams Resource Corporation (JARC) and he is a member of the Board of the Jane Addams Delta Development Corporation (JADDC).

He is a former member of a Chicago Local School Council and served as secretary of the Ravenswood Manor Improvement Association.

Author and Educator

Gary is the author of numerous articles about Illinois property taxes, including: Fundamental misunderstandings of the compound nature of the Cook County property tax system may cause fundamental property tax reform miscalculations; Why carve out a “not-for-profit hospital property tax exemption” at a time when the entire concept may be an anachronism?; Does the loss of the Long Time Occupant Homestead Exemption increase taxes, or does it merely reflect the removal of a previously granted protection no longer needed because of the declining market?; and Why the “25/10 ordinance” should not impact tax load calculations in 2009 property tax appeal cases.

Practice Areas

• Property tax appeals
• Real estate tax policy
• Real estate closings
• Tax burden analysis

Jurisdictions Admitted to Practice

Illinois and Georgia, 1980

Education

J.D., Washington University, 1980
B.S., Political Science, University of North Carolina, 1975

Contact Gary Smith

Send us some basic information about your property and Gary will start analyzing your tax appeals case immediately. Use our contact page to get in touch with our Chicago and Cook County property tax appeals professionals.

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