David S. Martin

Partner

Education

  • The John Marshall Law School (J.D., 1982)
  • Kalamazoo College (B.S., 1975)

Related Services

David has more than 35 years of Illinois and national property tax experience, beginning his career in the Property Tax Unit of the Cook County State’s Attorney’s Office where he represented the taxing officials of Cook County with respect to all aspects of the complex Illinois property tax system.

His experience with the workings of the Illinois property tax system has made David particularly skilled in navigating state and local property tax schemes on behalf of his clients not only in Illinois but throughout the United States. David’s experiences have made him familiar and comfortable working within any governmental environment on behalf of his clients.  These experiences are of great benefit to any taxpayer searching for means to lower their property tax obligation.

David is deeply committed to his client’s success, which is manifested in his determined advocacy in defending his clients’ interests with creativity, integrity, thoughtfulness and distinction. David has an historical record of success both administratively and in court.  Recent successes include procuring property tax incentives and assessment reductions resulting in over $100,000,000 in property tax savings for two substantial mixed use developments.  Also, David has procured in recent years what is believed to be the largest property tax court judgment in Illinois history. No matter the property, all clients benefit from David’s experienced approach to in reducing the property tax obligation.

  • Counsel to high end developer of congregate care senior housing property located in Miami-Dade County Florida regarding ad valorem property tax assessment appeals. Pursuant to court judgments, client was awarded multi-million dollar property tax refund and savings.
  • Counsel to luxury brand hotel owner and operator regarding ad valorem property tax assessment appeals for Washington D.C. hotel. Pursuant to court ordered judgments and administrative rulings client was awarded tax refunds exceeding $1,000,000.
  • Counsel to Fortune 500 package delivery company regarding ad valorem property tax assessment appeals relating to 2,000,000 plus distribution facility located in Cook County, Illinois. Pursuant to court ordered judgments client has received property tax refunds approximating $10,000,000.
  • Co-Counsel to Cook County, Illinois taxpayers in class action lawsuit relating to improper statutory interest paid on property tax refunds. Pursuant to Appellate Court and Supreme Court review and judgment, class plaintiffs, were awarded payments exceeding $12,000,000.
  • Counsel to 501(c)(3) private foundation regarding property tax exemption for Chicago Charter high school and youth center campus. Successfully lobbied Illinois Attorney General’s Office and General Assembly to amend exemption statute to accommodate complex ownership structure of campus development. Process resulted in Illinois Department of Revenue granting client property tax exemption for both the Charter high school and youth center.

Bar Admissions

  • Illinois, 1982

Court Admissions

  • U.S. Court of Appeals for the Seventh Circuit
  • U.S. District Court for the Northern District of Illinois