Chicago IL 60606
- J.D., University of Illinois College of Law, 1990
- Chicago Management Institute, University of Chicago Booth School of Business (2009)
- B.A., University of Illinois at Urbana-Champaign, 1986
Bar & Court Admissions
Ares G. Dalianis
Ares practices in the areas of real property taxation and assessment appeals, real estate, eminent domain, revenue litigation, and general corporate representation for school districts and other units of local government. Ares has a substantial practice before the State of Illinois Property Tax Appeal Board, and in the circuit and appellate courts on valuation and tax rate objections, as well as exemption, tax incentive, condemnation and land acquisition issues.
Before joining the firm, Ares served as the Deputy Supervisor of the Cook County State’s Attorney’s Office Real Estate Tax Section and as an Assistant State’s Attorney in Lake County, Illinois.
Ares is the co-author of the chapter entitled “Property Tax Litigation” in the Illinois Institute of Continuing Legal Education book Real Estate Litigation (2013)
Ares is a frequent speaker before diverse groups interested in property assessment and taxation issues including the Chicago and American Bar Associations, the Civic Federation of Chicago, the Illinois Property Assessment Institute, Ed-Red, LEND, SCOPE, SSSBO and others.
Representative Experience click to view
- Represented school districts and local assessing officials as amici curiae in brief to the Second District Appellate Court regarding the proper assessment of improvements with ‘open space’ assessment, with Court ruling in favor of amici position.
- Represented school districts and other taxing bodies in recoupment of more than $1 million in property tax refunds for fraudulently issued certificate of error to a west suburban Cook County hospital.
- Acted as lead counsel for a large group of Cook and DuPage County school districts in settlement of utility right-of-way appeals at PTAB; utility agreed to dismiss all pending appeals in connection with prospective assessment relief allowing our clients to preserve more $21 million in property tax revenue from the settlement.
- Represented school district at PTAB on appeals filed on major downtown Chicago office building where appeals were resolved with the property owner agreeing to dismiss its appeals and reimburse the district all of its legal and appraisal fees in exchange for agreed-upon assessment for following triennial.
- Achieved increased assessments in PTAB appeals brought both by property owner and under-valuation appeals initiated by school districts with such decisions generating additional revenue for school districts.
- Represented group of Cook and DuPage County school districts in filing “friend of the court” or amicus curiae briefs with Illinois Appellate and Supreme Courts on issues of significant importance including the ordinance versus the median levels of assessment, the “2 ½:1” issue, use of historical cost assessments and the opportunity to intervene in circuit court tax objection complaint proceedings.
- Obtained reversal of circuit court order at Second District Appellate Court allowing our school district client to collect more than $240,000 in ‘rollback’ taxes upon the termination of an open space assessment for a property located within a TIF district.
- Retained by municipality to increase incremental assessment within a TIF district. Negotiated 70% increase over prior year assessment with improved functioning of TIF district and ability of municipality to make improvements to the area.
- Obtained favorable market value determination for school district seeking land via condemnation through binding arbitration. Alternative dispute resolution method saved parties time and cost of jury trial while reaching market value below school districts’ final offer of settlement to property owner.
- Assisted client in acquiring land from multiple owners to build new middle school where school district was reluctant to and ultimately did not need to file for condemnation as negotiation yielded favorable settlements consistent with district’s valuation evidence
- Represented school district in a four-day Illinois Department of Revenue hearing opposing property tax exemption application for state-of-the-art ice rink. Department denied exemption, preserving for the district more than $500,000 in annual property tax revenue.
Ares has also been involved in some of the leading property tax-related appellate court decisions of the past two decades, including:
- LaSalle Partners, Inc. v. Illinois Property Tax Appeal Board, 269 Ill. App. 3d 621 (2nd Dist. 1995)
- In re Application of Anderson, 279 Ill. App. 3d 593 (2nd Dist. 1996)
- Cook County Board of Review v. PTAB (Bosch), 339 Ill. App. 3d 529 (1st Dist. 2002)
- Cook County Board of Review v. PTAB (Lurie), 345 Ill. App. 3d 539 (1st Dist. 2003)
- Elmhurst Chicago Stone Co. v. Novak, 356 Ill. App. 3d 180 (2nd Dist. 2005)
- Commonwealth Edison Co. v. PTAB, 378 Ill. App. 3d 901 (2nd Dist. 2008)
- Madison Two Associates v. Pappas, 227 Ill. 2d 474 (2008)
- Lake County Board of Review v. PTAB and Onwentsia Club __ Ill. App. 3d ___ (2nd Dist. 2013)
- Illinois County Clerk’s Official Property Tax Manual Provides Comprehensive Resource for the Levy and Extension Process
- Property Tax Data Can Aid School Districts in Budgeting and Levying
- School District Participation in Local Debt Recovery Program Put On Hold
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