Nora Devine

Nora Devine

Nora Devine
Associate Attorney
Steven B. Pearlman & Associates

Property owners throughout the State of Illinois rely on Nora to reduce their property tax liability. Nora has represented property owners before most local township assessors and Boards of Review in Illinois. Nora has successfully settled many cases prior to hearing and has extensive experience taking cases through the hearing process at all levels of appeal in most jurisdictions and agencies throughout Illinois. Nora advises clients on structuring prospective acquisitions to minimize future real estate tax exposure. She has amassed the market knowledge, legal expertise, relationships, and policy perspective necessary to produce the best results.

Nora is a frequent presenter on real estate tax topics. She has given presentations on a number of topics, including omitted assessments (back taxes), the unlicensed practice of law, specific objections, the Illinois tax appeal process, commercial appraisals, big box assessments, limited scope representation in property tax, ethics, and diversity/inclusion in the property tax and appraisal professions.

Nora is an instructor for the Illinois Property Assessment Institute (IPAI). She has been teaching classes since 2011 and has been co-developing courses since 2015. The IPAI is the non-profit educational organization that confers the designation of Certified Illinois Assessing Officer (CIAO). The CIAO designation is the one most commonly-held by the local township assessors, supervisors of assessment, board of review members, and other assessing officials in the State of Illinois.

Nora is active in most local, national, and international associations for real estate tax professionals. As past chair of the Chicago Bar Association’s (“CBA”) committee on property tax and past chair of the Illinois State Bar Association’s (“ISBA”) Section Council on State and Local Taxation, she has helped keep many property tax attorneys abreast of legislative, case law, and procedural developments in Illinois for many years. She co-authored the 2012 and 2016 editions of a chapter on specific objection tax complaints for the Illinois Institute for Continuing Legal Education. Nora is active in alumni relations at Loyola and she was also elected to the Board of Governors of the Catholic Lawyers Guild of Chicago. She is the founding president of the Women’s Property Tax Association. In 2016, Nora was elected to a three-year term on the Board of Governors for the ISBA. She has also appeared several times in the CBA’s annual theatrical performance, “Christmas Spirits” – also known as “The Bar Show.”

Nora was admitted to the Illinois Bar and admitted to practice in the U.S. District Court for the Northern District of Illinois in 2005. She has a CIAO designation from the Illinois Property Assessment Institute (2015) and is a licensed real estate broker in the State of Illinois (License 471018384 exp. 4/30/19).



Chicago Bar Association (CBA)

Illinois State Bar Association (ISBA)

International Association of Assessing Officials (IAAO)

Women’s Bar Association of Illinois (WBAI)

Institute for Professionals in Taxation (IPT)

Women’s Property Tax Association (WPTA)

Catholic Lawyer’s Guild (CLG)

Illinois Real Estate Lawyers Association (IRELA)

Justinian Society of Lawyers

Certified Illinois Assessing Officer’s Association (CIAOA)

Illinois Property Tax Lawyer’s Association (IPTLA)

Union League Club of Chicago (ULCC)

Instructor, Illinois Property Assessment Institute (IPAI)

Illinois Government Lawyers Association (IGLA)

Author, Illinois Institute for Continuing Legal Education (IICLE)


Subject Matter and Geographical Expertise:

Big Box Assessment Appeals

Continuum of Care Facilities

Skilled Care Facilities

Low Income Housing

Luxury Residential

Omitted Assessments

Collar County and Downstate Jurisdictions

Specific Objection Lawsuits

Open Space

Classification Disputes



Loyola University Chicago
- College of Arts and Sciences
- Bachelor of Arts, History 2001, cum laude

Loyola University Chicago
- School of law
- Juris Doctor, 2005


CBA – Real Estate Tax Committee; member, past chair.

CBA – Assessment & Appeals Subcommittee; member, past chair

ISBA – Member, Board of Governors, 2016-2019 (elected)

ISBA – Section Council on State and Local Taxation; board liaison, past chair

IAAO – Member, frequent presenter at the annual Legal Seminar

IPT – Sponsored Research Committee; member

WPTA – Founding President

CLG – Member, Board of Governors (elected)



Omitted Assessments (Back Taxes), IAAO, IPT

Limited Scope Representation, CBA, IAAO, CBA

Diversity/Inclusion in Property Assessment, IAAO

ARDC v. IDFPR: Who regulates Illinois Attorneys? ULCC, WPTA, IRELA

Overview of IL Property Assessment System, IGLA

Professional Discipline of Property Tax Attorneys, CBA

IDFPR Prosecutions of IL Attorneys, ISBA

The “Dark Store” Saga Continues, IPT

Contingent Fee Agreements – Best Ethical Practices, CBA


Courses Taught for the IPAI:

Introduction to Assessment Practices – Qualifying Course

Introduction to Mass Appraisal – Qualifying Course

Ethics – Qualifying Course (course co-developer)

Analysis of Commercial Appraisals

Real Estate Law for Assessors I

Real Estate Law for Assessors II

Legal Topics for Township Assessors (course developer)


Contact Nora:
Steven B. Pearlman & Associates – Attorneys at Law | 350 W. Hubbard Street, Suite 630 | Chicago, Illinois 60654
(312) 832-0123 | FAX (312) 832-7722 |
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