The Social Security Administration (SSA) recently announced that in 2019 it will begin sending form letters to employers who have one or more employees whose names do not “match” the Social Security Number listed in the SSA database. There are many reasons that the name and number might not match, so employers are cautioned not to jump to conclusions based on receipt of one of these letters.

Beginning on January 1, 2019, all Illinois employers are required to reimburse employees for all expenses incurred that are “directly related to the services performed for the employer.” Reimbursable expenses are considered those for which employers have authorized the employees’ expenditure, and do not include expenses incurred due to an employee’s own negligence, normal wear and tear, or theft (unless the result of the employer’s own negligence). Employers may require employees to submit any expenditure with supporting documentation within 30 calendar days in order for the employee to receive reimbursement.

WHAT IS COLLABORATION SOFTWARE? Collaboration Software—also known as online or groupware— is designed to enhance productivity of a group of participants. It enables communications, the sharing of ideas and information, and the processing and management of files, data and documents. It can track one project or multiple projects, and can exist in cloud-enabled environments, as well as on dedicated servers.

• Is Your Condo Association In Violation Of The Law?
• What Is A Safe Note And Does It Make Crowdfunding Safer?
• Social Security Administration To Begin Sending Out No-match Letters In 2019
• Well-drafted Expense Reimbursement Policy Necessary To Stop Abuses By Employees
• The Benefits And Perils Of Collaboration Software

Wind energy devices have proliferated across the central Illinois landscape in recent years. Get wind of how the assessment process works by talking to a property tax attorney.

Illinois is home to both the Windy City and a very flat, windy prairie. When the state’s first wind turbine went online in rural Lee County in 2003, no one could have guessed that 15 years later over 2,600 of these devices would be operational and account for 6.2% of all in-state electrical production.*

Unfavorable PTAB rulings often lead to an uphill battle in court, but working with an experienced property tax attorney can ensure you are well-positioned for a positive outcome.

When taking a case to the Property Tax Appeal Board (PTAB), it’s only natural to hope for the best. However, not everyone receives the result they desire. Fortunately, any party dissatisfied with a PTAB decision can appeal it.*

When defamatory content is posted on a business’ profile, it can drive a business owner to madness. But a calculated response can stop the review from taking on a life of its own. Part I of this article helped distinguish a defamatory review from a simply negative one. What happens when a business owner is saddled with a false statement about his or her business where damages are suffered, devoid of any applicable legal exception?

Illinois may be second in the nation when it comes to the highest property tax burden, but the Prairie State offers its fair share of tax breaks too. Here are a few of the laws designed to help homeowners and businesses cut their taxes.

To address gender pay inequality, many states and local governments have passed laws that prohibit employers from asking job candidates about their salary history. As of January 1, 2019, all of the following states will have such a law in effect: California, Connecticut, Delaware, Hawaii, Massachusetts, New Jersey, New York, Oregon, Pennsylvania, Puerto Rico, and Vermont. Illinois’ law is still in limbo as of the writing of this article due to Governor Rauner’s veto, which the legislature has vowed to override. Additionally, the following municipalities have similar laws for employers within their jurisdiction: Chicago (applies to City departments only), Louisville, New Orleans (applies to City Departments only), and Kansas City. The purpose of these laws is to stop the perpetuation of pay inequality between men, women, and minorities by ensuring that a person’s salary is based upon their value to their current employer.

Since July 2001, Illinois has required employers with 5 or more employees to make reasonable accommodations for employees who want to express breast milk. This requirement includes providing a private room, other than a bathroom, which is in close proximity to the employee’s work area.

In August, Senior Litigation Paralegal/eDiscovery Specialist, Tisha Delgado, was featured in a Chicago Tribune article entitled “E-filing System Causes Confusion.” Tisha will also be presenting a session on e-filing at the Illinois Paralegal Association’s Fall Education Conference on November 7, 2018 at the Palmer House Hilton. For more information on this event, go to www.ipaonline.org.

• How Should You Respond to Defamatory Online Reviews?
• Property Tax Breaks That Could Benefit You.
• More laws Passed To Protect Pay Equality And Illinois Amendments To Nursing Mothers Workplace Act.

Beginning on January 1, 2019, every property assessment in Illinois outside of Cook County will be fair game for assessors. Here’s what you need to know.

Illinois law requires a general assessment of all property in the state to be made every four years, except in Cook County.*

Although the Illinois tax on personal property was eliminated nearly four decades ago, the approach to classifying real and personal property remains controversial.

Before Illinois’ personal property tax was abolished, both real and personal property were assessed and taxed the same. Nobody cared if property was called “real” or “personal.” But when the tax on individuals was eliminated in 1970 and its corporate counterpart was phased out nine years later through a constitutional amendment, classifying property as real or personal suddenly became a big deal. Since then, only real property has been taxed.

Any corporate taxpayer contemplating an appeal should call a property tax attorney sooner rather than later.

A corporation is considered a person under the law, albeit an artificial one. It sounds like an odd concept, but it’s been around for a while. Odder yet is that corporate personal rights exist and are expanding. Pro se or self-representation is a right that’s as old as our Constitution. In the property tax appeal process, an individual can always represent themselves, but does the same rule apply to a corporation? It depends.

While the appeal process now includes more transparency, understanding the best way to proceed and succeed often requires the assistance of a trusted property tax attorney.

Each county in Illinois has a three-member panel called the board of review, which acts as an intermediary between township assessors and taxpayers. Boards hear and decide assessment complaints after giving taxpayers an opportunity to be heard. They also make rules so that the appeal process is orderly and fair.

Last year, both the City of Chicago and Cook County enacted mandatory paid sick leave laws, which went into effect on July 1, 2017. The agency responsible for enforcing the law, the Cook County Commission on Human Rights, previously advised employers that it would extend a one-year “grace period” to allow employers time to comply, in good faith, with the new law. During the grace period, enforcement actions were focused on intentional failures to comply, rather than on employers who attempted to comply, but may have failed to appreciate some nuance or unusual aspect. Now that the one-year period is over, all employers located in Cook County have even more reason to review their paid sick leave policies to make extra sure that they are in line with the new requirements.

• Does Your Business Qualify For A Tax Incentive program?
• GCT Participates In An Event That Is Close To Our collective Heart
• Update On Mandatory Paid Sick Leave Laws And A supreme Court Decision Affecting Employment agreements
• Addressing Negative Online Reviews When They Go Big

No matter where you live or what type of property you own, you may qualify for any number of special tax incentives that could save you hundreds or even thousands of dollars.