https://www.shbk-law.com/home daily 1.0 2022-12-29 https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1672343626065-C4OFZKBME6E4ZN1GIUKP/unsplash-image-b9cRz523N9c.jpg https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1672343881735-TLF6NXC1RIYYLZR4QO1N/unsplash-image-pyAsqdUN8TQ.jpg https://www.shbk-law.com/about daily 0.75 2022-12-29 https://www.shbk-law.com/contact-us daily 0.75 2024-10-25 https://www.shbk-law.com/team daily 0.75 2025-02-07 https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1645208588135-21B2FGM838TWJOMVVPML/CHP+Large.jpg Meet the Team https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/393b1690-b08a-44f5-9722-ce98e489212a/KPB+Large.jpg Meet the Team https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1645208494860-3ML65MPMOS0MVVPKH7PX/CBK+Large.jpg Meet the Team https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1645208633437-QE8N2QCIMHHA1EHRPCO2/WLS+Large.jpg Meet the Team https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1645207132436-BHCW74PGV99TQGME8R05/DFH+Large.jpg Meet the Team https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1645209795195-8Z4BF5RDLCWFPFB4JPS4/Untitled.png Meet the Team https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1645209795195-8Z4BF5RDLCWFPFB4JPS4/Untitled.png Meet the Team https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1645209795195-8Z4BF5RDLCWFPFB4JPS4/Untitled.png Meet the Team https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1645209795195-8Z4BF5RDLCWFPFB4JPS4/Untitled.png Meet the Team https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/4cae2b89-2351-4035-b55a-2d94b2c4985c/matt_buckley_bio.jpg Meet the Team https://www.shbk-law.com/william-smith daily 0.75 2024-11-12 https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1568404200298-SKVX5LK0SKPYQ81D27TG/WLS+Full+Original.jpg William Smith - William L. Smith, Jr. Retired William L. Smith, Jr. graduated from the University of Iowa in 1968 and earned his law degree from the University of Iowa Law School with honors in 1971. During his years at Iowa he won six monograms on the Iowa football team and track team. Upon graduation he practiced for three years at Lewis, Overbeck & Furman as a general practitioner and litigator. In 1974 he joined the firm, then know as Hollobow & Taslitz, and began practicing in the area of state and local taxation with concentration in commercial, office and industrial properties, including property tax incentives and abatement. In addition, he began his extensive career as a real estate investor and developer. In 1978 he drafted amendments to the Revenue Act of the State of Illinois to extend the Senior Citizens Homeowners Exemption to life care retirement communities. It was during this time that he began purchasing various types of real estate including multi-tenant, single tenant, industrial and office properties located in the Chicago loop and Suburban Chicago, and as far east as Ohio and as far west as San Francisco, California. In addition he developed more than of 1,000 single-family homes in residential subdivisions and started a golf course investment company, which currently owns and manages several golf courses located in Illinois and Florida. As a result of Mr. Smith’s extensive real estate investments he has developed a unique and critical insight into the valuation of real property, the key issue in protesting real estate tax assessments. His combination of professional expertise and practical experience as a real estate investor produces exceptional results in protesting real estate taxes. As of January 1, 2022, Bill has retired as a Partner of SHBK. https://www.shbk-law.com/donald-hemmesch daily 0.75 2022-12-29 https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1568404252195-J6H8KRUZJNDYW36DRLN0/DFH+Full+Large.jpg Donald Hemmesch - Donald F. Hemmesch, Jr. Retired Donald F. Hemmesch, Jr. has devoted his career to the field of property taxation. His efforts extend well beyond trials and hearings and his experience and effectiveness are utilized by, among others, global utility and energy companies, Fortune 500 corporations, numerous national and local banks, real estate investment trusts, insurance companies, and retirement housing and healthcare organizations. His experience includes the representation of complex industrial and commercial properties such as power generation facilities, refineries, energy corridors, manufacturing plants, corporate headquarters, and shopping centers. Don earned a B.A. from Loras College and his J.D. from the John Marshall Law School in 1978. Don has conducted numerous presentations and speeches regarding property tax and valuation before the industries and trades of his clients. He is the author of Administrative Appeals and Procedures, Illinois Tax Service, Matthew Bender, 1985; and served as Special Assistant Attorney General for the State of Illinois from 1980-1983. Don is a member of the Chicago Bar Association, Illinois State Bar Association, the Institute for Professionals in Taxation, the International Association of Assessing Officers, Leading Age (National), and Leading Age Illinois. On January 1, 2022, Don transitioned from his role as partner to Of Counsel. As of May, 2022, Don has retired from the firm. https://www.shbk-law.com/kevin-burke daily 0.75 2019-09-09 https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1568404333766-6L32Y765DLLGN8H4K7N0/KPB+Full+Large.jpg Kevin Burke - Kevin P. Burke Partner Throughout his legal career, Kevin P. Burke has concentrated his practice in the area of real estate taxation. Upon graduating from DePaul University College of Law in 1984, he served five years in the Cook County State’ s Attorney’s Office representing government officials responsible for the assessment, levy and collection of real estate taxes. As an Assistant State’s Attorney, Kevin litigated a landmark case involving the constitutional issue of uniformity of taxation before the Illinois Supreme Court in Rosewell v. Twin Manors West, 529 N.E.2d 1104 (1988). Kevin’s reputation in the taxation field led to his joining the firm in 1990, where he was welcomed as a named partner two years later. With his participation, the firm’s practice has seen tremendous growth in clients, trial verdicts and results. Kevin counsels clients with properties located in Cook County and throughout the state of Illinois. His clients comprise a wide variety of property owners, such as major oil and energy companies, retirement home communities, shopping centers, management and investment firms, golf courses, and real estate developers. Kevin is recognized by his peers as an expert in the valuation and taxation of “open space property.” Kevin also provides pro bono legal services to several not-for-profit organizations, including the Salvation Army. Kevin is no stranger to the courtroom and routinely litigates full trials before the Illinois Property Tax Appeal Board. On behalf of one Chicago property owner, he successfully reduced the client’s annual property taxes from $3,000,000 to $250,000. Kevin is a member of the Real Estate Tax Committee of the Civic Federation, International Association of Assessing Officers, the Institute of Professionals in Taxation, and the Chicago and Illinois Bar Associations. kpb@shbk-law.com https://www.shbk-law.com/chris-kaczynski daily 0.75 2019-09-09 https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1568404368450-77GLT57B11032G6VJF80/CBK+Full+Large.jpg Chris Kaczynski - Christopher B. Kaczynski Partner Christopher B. Kaczynski began his legal career in the Cook County State’s Attorney’s Office – first preparing and arguing criminal appeals before the Illinois Appellate Court, and then prosecuting felony and misdemeanor criminal offenses in countless bench and jury trials. Chris brought his extensive trial practice and legal skills to the Tax Division within the State’s Attorney’s Office, where he represented the Cook County Assessor, Treasurer, Clerk and Board of Review in trial and appellate litigation. His experience within the governmental side of taxation issues provided a solid foundation for his transition into private practice with the firm, which he joined in 2000 and later became partner in 2008. At the firm Chris continues his focus on real estate taxation, exemption and tax deed litigation. His clients include major corporations, title companies, not for profit corporations and small business owners. He has successfully litigated matters before local Boards of Review, the Illinois Department of Revenue, the Illinois Property Tax Appeal Board, Circuit Courts of Illinois, Illinois Appellate Courts, and before the Illinois Supreme Court. He frequently lectures on real estate taxation matters and has authored articles for the Illinois State Bar Association’s “Tax Trends” newsletter. Chris is a 1990 Dean’s List graduate of the University of Illinois at Urbana-Champaign and recipient of the Culligan Scholarship. He earned his law degree from the DePaul University in 1993, where he served as articles editor of the Journal of Health and Hospital Law, and co-authored “The Psychotherapist-Patient Privilege in the Federal Court System.” Chris is a member of the Chicago Bar Association, the Illinois State Bar Association, the International Association of Assessing Officers, the Institute of Professionals in Taxation, and the Illinois Petroleum Marketers Association. cbk@shbk-law.com https://www.shbk-law.com/courtney-pastrnak daily 0.75 2019-09-09 https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1568404449692-15HS0Y3ONZWYVSI70T9E/CHP+Large.jpg Courtney Pastrnak - Courtney H. Pastrnak Associate Courtney is an associate with Smith, Hemmesch, Burke & Kaczynski where she practices in the areas of real estate taxation and real estate litigation. Ms. Harvey graduated magna cum laude from Loyola University Chicago in 2006, earning a B.A. in political science and a B.S. in criminal justice. Courtney received her Juris Doctor, cum laude, from The John Marshall Law School in Chicago in 2010. While in law school, Ms. Harvey served as a staff editor for The John Marshall Law Review. Prior to joining the firm, Courtney was a law clerk with the City of Chicago in the Collections and Ownership Litigation Division. During college, Courtney also worked as a law clerk at the Cook County State’s Attorney’s Office in the criminal division. Courtney is a member of the Chicago Bar Association. She is a lifelong Chicago resident and presently resides in the Garfield Ridge neighborhood near Midway Airport. charvey@shbk-law.com https://www.shbk-law.com/endorsements daily 0.75 2025-02-07 https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1568067606564-QSL89WO9DVHU3TQYSRNF/Friendship+village+logo.png Endorsements - Friendship Village of Schaumburg “I recommend [Smith, Hemmesch, Burke & Kaczynski] because of the service that they provide. Don Hemmesch has the proven capability to analyze our specific tax situations and formulate strategies to accomplish significant reductions. Don’s work with Friendship Village’s many campuses doesn’t just stop with tax assessment work. Don and [Smith, Hemmesch, Burke & Kaczynski] has served as general counsel to our retirement community for nearly thirty years assisting in a multitude of matters.” -Stephen Yenchek - President & CEO, Friendship Village of Schaumburg https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1568062987030-EVJ2K484KQJD00PPTDHT/ExxonMobil+Logo.png Endorsements - Exxon Mobil “Whether it is a small service station, a large petroleum storage tank farm, or a refinery, I turn to [SHBK] when I have a property tax issue in Illinois. I have the utmost confidence in their abilities. The results and tax savings that [SHBK] have achieved for Exxon Mobil verifies the quality of their services.” https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1568062519234-X31H3ZFGPGV19KBWRWGZ/Senior+Lifestyle+Logo.png Endorsements - Senior Lifestyle Corporation “It has been a great pleasure to do business with [Smith, Hemmesch, Burke & Kaczynski] over the past 15 years. Senior Lifestyle Corporation is extremely pleased with the high level of customer service they provide and their insight into valuation.” –Bob Gawronski Vice President of Development & Acquisitions Senior Lifestyle Corporation https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1568063264665-XHBI7HX6VY49OWH6TM1R/Central+Steel+Logo.png Endorsements - Central Steel & Wire Company “Our main office consists of four large structures and two smaller auxiliary buildings containing a combined 1,372,500 square feet on 70 acres of land. It’s a large and complicated property assessed for taxes on seventy-three separate tax parcels. [Smith, Hemmesch, Burke & Kaczynski] obtained a $400,000 tax refund after we had paid taxes on the property for a three year period…” - Ronald V. Kazmar, Central Steel & Wire https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/1568063505880-IASD4BVQTU23ZV3TEYII/image-asset.jpeg Endorsements - AT&T “As an international communications corporation, the number of properties and individual parcel numbers that have our communications lines, cables, switching stations, offices and warehouses is colossal. We depend on the services of [SHBK] for locally challenging our taxes on thousands of parcels in the greater Chicagoland area and throughout Illinois. While the attorneys at [SHBK] routinely and successfully challenge the assessments on our offices, warehouses and other buildings, their knowledge of the specific nuances, specialized methods and precise statutes affecting the valuations of property owned and used by utility companies is an indispensable asset to AT&T and its customers.” - John Hughes, AT&T Services, Inc. https://www.shbk-law.com/matthew-buckley daily 0.75 2024-11-12 https://images.squarespace-cdn.com/content/v1/5d72c85ca0c59c7c95fbdd30/4cae2b89-2351-4035-b55a-2d94b2c4985c/matt_buckley_bio.jpg Matthew Buckley - Matthew Buckley Associate Matthew J. Buckley is an associate attorney at Smith, Hemmesch, Burke & Kaczynski, specializing in real estate taxation and transactions. Originally from Park Ridge, Illinois, Matt completed his undergraduate studies at the University of Iowa, where he earned a B.A. in Political Science and International Relations in 2016. He later obtained his Juris Doctor from DePaul University College of Law in 2023. During his time at DePaul, Matt excelled academically, earning Dean's List recognition and serving as Publication Editor for the Business and Commercial Law Journal. In this role, he refined his research and editorial skills while contributing to discussions on emerging issues in business law. He also gained hands-on experience as a law clerk with Advocus Title, supporting the underwriting department and acquiring practical knowledge of complex real estate transactions. Matt brings a solid background in property tax law, with experience as both an associate and legal assistant at respected Chicago-area firms. He is an active member of the Chicago Bar Association and the Illinois State Bar Association and serves on the board of the Young Irish Fellowship Club of Chicago. Currently, Matt resides in the Roscoe Village neighborhood on Chicago’s North Side. mbuckley@shbk-law.com