O'Keefe Lyons & Hynes, LLC

 
 
J. Michael Heaton
State and Local Taxation Practice
   

 

J. Michael Heaton joined O’Keefe Lyons & Hynes, LLC in 1976. Mr. Heaton is now the partner-in-charge of the State and Local Taxation Practice and has been a member of the firm's Executive Committee since 1991. His primary practice specialty, both in Illinois and throughout the United States, is the representation and counseling of clients as to real estate taxation of commercial and industrial properties, including matters of property tax incentives and abatements, as well as real estate tax planning in the effective conduct of business operations.


Professional Associations

Mr. Heaton is a member of the Institute for Professionals in Taxation (formerly the Institute of Property Taxation) and past chairman of the IPT’s Legal Committee. He is also a member of the Chicago Bar Association (and its Real Estate Tax Committee), the Illinois State Bar Association, the International Association of Assessing Officers, the Taxpayers’ Federation of Illinois, and the Building Owners and Managers Association of Chicago.


Presentations

As a specialist in the taxation of real property, Mr. Heaton has addressed the membership of the Chicago Tax Club, the Institute of Property Taxation, the International Association of Assessing Officers and the Illinois Manufacturers Associations on incentives and abatements and other real estate tax issues concerning commercial and industrial properties.

Panelist - Real Estate Taxes and the Challenge of Re-Assessing the Loop. NACORE International.
Unauthorized Practice of Law--A Survey of the Institute of Property Taxation’s and the International Association of Assessing Officers’ Prototype Legislation. Institute of Property Taxation.
How to Contest Cook County Property Taxes: Market Value vs. Assessed Value. Included material on the assessment appeals process in Cook and the collar counties, tax incentives in Cook County, and enterprise zones. Illinois Manufacturers Association.
The 1989 Quadrennial Reassessment: What to Expect and How to Prepare.” Chicago Tax Club.
Classification of Industrial Property: The Tax Incentives and Abatements of New Construction, Substantial Rehabilitation or Re-utilization of Abandoned Facilities for Industrial Purposes in Cook County. IMA.
Your Property Taxes - What You Can Do to Fight Higher Taxes. IMA.


Civic Activities

Mr. Heaton is a member of the Economic Club of Chicago and the Board of Advisors of Catholic Charities of the Archdiocese of Chicago. He is the President of the Notre Dame Club of Chicago Fellowship Foundation and the General Counsel to the Notre Dame National Monogram Club.

Education

Mr. Heaton received his Juris Doctor from the University of Notre Dame Law School after graduating cum laude from the undergraduate school with a Bachelor’s Degree in History.