Siegel & Callahan's unique system of Strategic Teaming and Service Teaming compete internally for every case to ensure that the most aggressive strategies and client-focused services are deployed on your behalf. Meet them here.
Arnold Siegel
Senior Counsel
Over the course of more than four decades of real estate assessment, I have had the privilege of working with numerous thought leaders in the field. I have participated in the sometimes rough-and-tumble process of developing policy and practice methods both as a public servant and as a practitioner. I began on the government side, as Chief Deputy Commissioner of the Board of Appeals, now the Board of Review, before entering private practice. So much of the assessment practice is dedicated to mastering the factual details of a case. But it’s equally important to take the long view. Especially, in this period of flux and rapid change, understanding an appeal as part of the bigger picture can be the key to winning insight.
Focus
Simply put, we strive to get our clients the best result. We’re responsive. We pay close attention and manage their real estate assessments to get them the fairest and best tax reductions possible. Sometimes, it’s our job to bring them our expertise, even when they don’t want to hear it.
Professional Affiliations
- Chicago Bar Association
- Illinois State Bar Association
- International Association of Assessing Officers
- AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®
Community Involvement
- Safer Foundation (Board Member)
Admission to Practice
- State of Illinois
Education
- Loyola University, A.B.
- DePaul University, J.D.
Max Callahan
Managing Partner
The stories we hear are exceptional. Property ownership and management is a truly diverse enterprise and our clients range from the local to the international. Regardless of their situation, our job is to help our clients navigate a complicated and rapidly changing system of real estate assessment and to ensure that each one receives fair and appropriate treatment under the law.
Focus
My focus in this practice has been to put data-driven solutions at the service of the personal engagement and analytical skill that define our work. It’s critical, despite the flood of data that’s available to the assessment practice, to remain focused on the unique circumstances and narratives that distinguish each client and property from all others.
Professional Affiliations
- Chicago Bar Association
- Entrepreneur Organization Chicago
Community Involvement
- Sunlight Project
- Teenage Trafficking Advocacy
- 4th Presbyterian Church, Chicago Illinois
Professional Experience
- Siegel & Callahan PC
Admission to Practice
- State of Illinois
Education
- Cornell University B.A., Magna Cum Laude
- Chicago Kent College of Law, J.D.
Jessica Pillado
Director Of Operations
Before Siegel & Callahan I worked for a Software Development company for 5 years. In my previous role I worked in Finance and have extensive experience with research and analysis. I was responsible for managing various financial reports, such as Revenue Projections and Backlog Analysis, that would ultimately be used to make financial decisions for the business.
Gosia Glowacka
Attorney
No matter who you are, or how much success you’ve had, when it comes to property taxes, nearly everyone thinks of themselves as an underdog. With an assessment system that can be difficult to navigate and an ever-increasing collective tax burden, clients in both the corporate and the private sectors need the confidence that every possible issue relating to their property has been considered to ensure they’re being treated fairly. I love the role of getting in someone’s corner and helping to guide them from a place of uncertainty to a position of confidence. In this practice, it’s something I get to do every day.
Focus
To do our best possible work, it’s necessary for us to deploy multiple approaches to value in order to properly strategize an appeal. My focus has been on the operation of the practice and how our teams coordinate their work to deliver consistently top-flight legal representation. As a firm, we are continually refining cross-communication between our strategic teams to make sure that every team has access to the critical facts and insights that drive appeals forward to success.
Professional Affiliations
- Chicago Bar Association
- Illinois Women’s Bar Association
- Chicago Real Estate Women (CREW)
- Women’s Real Estate Council
Community Involvement
- Board Secretary, Stand Tall International
- Catholic Charities
- Chicago Architecture Center
Professional Experience
- Pierce and Associates
- Siegel & Callahan PC
Admission to Practice
- State of Illinois
Education
- Loyola University B.A.
- Roosevelt University, Economics M.A.
- DePaul University, J.D.
Eric Kouski
Director of Client Services / Office Admin
I joined Siegel & Callahan in 2008. As Director of Client Services, I manage client engagement, onboarding, and provide ongoing support throughout the appeals process for clients with specialty issues. In particular, I work with Condominium Boards coordinating document production and assist with periodic communication and reporting. I also support our Refund Group, working closely with clients who have complex documentation issues.
Background
Before joining Siegel & Callahan, I worked in the banking industry in the transactional space, specializing in mortgage-backed financing with real estate developers and contractors. I worked closely with clients for State Bank of Countryside specializing in portfolio management for the Personal Banking and Loan Departments.
Passion
I am passionate about real estate and have been since I was extremely young. Whether in banking or property tax appeals, I have always been fascinated by the interplay between entrepreneurship and financial management.
Daniela Antúnez Alvarez
Supporting Coordinator for Accounting
I joined the Siegel & Callahan team in 2026 as a Supporting Coordinator for Accounting assisting the Accounting department with billing operations, accounts payable and receivable processes, and data accuracy initiatives. In this role, I assist with payroll verification, discrepancy resolution, and cross-functional coordination to ensure financial records are complete, timely, and aligned with internal systems.
I am a bilingual professional with three years of experience spanning billing, customer service, and digital marketing. My background includes serving as a Seasonal Billing Specialist, where I downloaded, verified, and uploaded annual company payrolls, reviewed contribution error reports, and created Jira and Salesforce tickets to resolve discrepancies efficiently.
Earlier in my career, I worked in customer service roles managing high volumes of inquiries across multiple communication channels while consistently exceeding performance benchmarks. I also gained experience in digital marketing, contributing to campaign development, analytics, and content creation.
I hold a Bachelor’s Degree in Marketing and bring strengths in billing, accounts payable and receivable, data entry, communication, and time management.
I enjoy exploring topics related to marketing, technology, and digital communication. In my free time, I enjoy engaging with social media trends and expanding my creative skills in graphic design. I am passionate about cooking and baking delicious dishes for my family and friends. I also enjoy reading manga, singing and playing video games.
Kristina Bonesteel
Director Of Business Development
As Director of Business Development for Siegel & Callahan, I am responsible to cultivate and maintain relationships within the commercial real estate industry and grow our presence within the community.
Keeping abreast of current County and State valuation trends allows me, with the firm’s Appraisal Team, to provide valuation insight with respect to legally minimizing tax liability for our clients.
My real estate business career began 20 years ago assisting in the management of a small investment company’s portfolio in the Chicagoland area. As a licensed real estate broker, I led a nationally recognized team in transactions and most recently concentrated my efforts at Newmark Knight Frank representing national tenants and landlords. I bring a varied real estate background to complement the services Siegel & Callahan provides.
David Blum
Analyst
I am Senior Administrator and Lead Analyst for State-level appeals at Siegel & Callahan, PC managing our submissions to the Illinois Property Tax Appeals Board (“PTAB”). Since 2005, during the years I’ve been with the firm, our approach to handling State-level appeals has evolved as they have increased in volume. I supervise PTAB appeal workflow and direct data-gathering and document preparation. I’ve contributed to shaping some of the processes to pursue these appeals more aggressively. I’ve also helped to make better use of technologies that help us manage the details of each case.
Background
Before joining Siegel & Callahan, I worked for more than ten years in the video post-production industry.
Michael Brister
Analyst
I have worked with Siegel & Callahan since 2011. As Senior Analyst in the Uniformity Group, I manage and analyze the production of data reports and valuation analytics which provide the foundation for the firm’s uniformity-based appeals. Uniform assessment is a constitutional right for every taxpayer and is a critical measure of fairness in the tax appeals system. In order to ensure that our clients’ properties are being fairly treated, we re-evaluate their assessments at every phase of the appeals cycle, from three times to as many as six times over the course of each appeals session. I also support research and data compilation for Siegel & Callahan’s Condominium Group.
Passion
Aside from my hometown Nashville, where my heart will always be in some way, I love traveling and photography, two passions that reinforce one another.
Casey Eads
Client Services / Refunds
With eight years of experience in early childhood education, my career began as a Pre-K teacher, a role I embraced for five years. Following this period, I transitioned into administrative duties, serving as the Office Manager for three years. My journey in education honed my skills in patience and understanding, reinforcing the lesson that everyone seeks to be heard and valued.
Subsequently, I ventured into a different sector, taking on the role of Facilities Manager at a software IT company, where I contributed for four years prior to joining the S&C team. This diverse career path has enriched my professional experience, teaching me the importance of adaptability and empathy in various work environments.
Outside of my professional life, I cherish spending time with my loved ones, particularly my son, and I enjoy engaging in outdoor activities, provided the weather is warm. I consider myself a people person with a passion for music, sports, travel, and life in general, which continues to inspire me both personally and professionally.
Katie Houghton
Analyst
I joined Siegel & Callahan in 2013. I am a Senior Administrator in Siegel & Callahan’s Appraisal Group. I also provide support to the Income Group as an Analyst and work closely with Client Administration in appeals with specialty issues such as parcel divisions, assessments by legal description, re-zoning, and re-classification. I began with Siegel & Callahan’s Refund Group and still work in a supporting role for refunds with complicating issues relating to estates, trusts, and transfers of ownership.
Passion
My greatest passion in life is travel. If I were independently wealthy, I would be continually “on the road” exploring the world. I have a love affair with Ireland in particular, and was recently married there!
Virginia Ibanez
Outreach Coordinator For Client Services
I joined Siegel & Callahan in 2023 as a member of the Client Services Team. My primary role involves addressing inbound client concerns and assisting clients in understanding the property tax appeals process.
Background
Prior to joining Siegel & Callahan, I accumulated several years of experience in Customer Support and Sales in the online commercial space. Additionally, I am certified as an English instructor and have taught English as a second language for six years. My background in business and in teaching equips me to be uniquely effective in guiding our clients through the intricacies of the property tax appeals process.
Passion
I have a strong passion for acquiring new skills in pursuit of continuous ongoing professional development. I am thrilled to have the opportunity to develop a deeper understanding of property valuation at Siegel & Callahan. Outside work, I enjoy spending time with my family, traveling to explore new places, sampling diverse cuisines, and spending time with my dogs.
Piotr Kuczaj
Technical Officer
I have been Chief Technology Officer at Siegel & Callahan since 2012. On a day-to-day basis, I am called upon by the firm’s strategic groups to develop code for specific research initiatives. I also coordinate with both database development groups that design the data platforms on which our research and data management are built. Within the firm itself, I work with groups to develop process and workflow management tools to facilitate research and cross-communication between Siegel & Callahan’s strategic groups. Because our workgroups are continually engaged in a collegial competition to develop the best possible appeal strategy for each case, the software I build to keep groups abreast of each other’s research and insights plays an exciting role in crafting our best work.
Passion
In my life away from work, I am a pastry chef and enjoy surprising my friends and family with creative desserts that blend culinary techniques from different traditions. I am also an avid hobby board gamer.
Javier Murillo
Outreach Coordinator For Client Services
I consider myself a traveller and a “foodie” with passions in soccer, philosophy, and geography. I can tell most of the countries in the world just by its map’s shape and / or flag.
Jason Peart
Analyst
I joined Siegel & Callahan in 2011. I manage our vendor relationships with appraisers. I also run a variety of diagnostics on appraisal reports to verify and cross-reference content with the firm’s independent research and third-party compilations of data and analytics.
Before working at Siegel & Callahan, I worked as a contractor in my father’s private contracting firm.
Passion
My passion is driving, repairing, and retrofitting high-performance motorcycles and muscle cars.
Minerva Migueles Peña
I joined Siegel & Callahan in 2025 as Chief Financial Officer, bringing more than 27 years of experience in accounting and financial operations.
As CFO, I oversee the firm’s financial planning, budgeting, reporting, and cash flow management. I work closely with leadership to provide accurate financial data that informs strategic decisions, ensures compliance with tax and regulatory requirements, and strengthens billing and collections processes.
I also develop financial policies and manage relationships with banks and financial partners, helping safeguard the firm’s stability and support long-term growth.
Prior to joining Siegel & Callahan, I built a diverse background in accounting, budgeting, payroll, and administrative leadership across private industry and educational institutions.
I most recently served as an Accounting Analyst at FCS San Juan (2024–2025), managing bookkeeping, budgeting, and financial records, and previously held roles involving payroll, inventory management, recruitment, and financial reporting for established regional and multinational companies.
My earlier experience as a Budgets Analyst and Costs Analyst strengthened my expertise in expense tracking, reconciliations, and financial statement support. I am bilingual in English and Spanish and, early in my career, worked as a business English trainer and translator for international companies.
Outside of my professional work, I enjoy spending time on my family’s farm, where I reconnect with my roots and occasionally lend a hand in daily operations. I also value staying active and find joy in swimming and dancing with my husband.
Whether managing the financial framework of a growing enterprise or working outdoors on the farm, I bring discipline, steadiness, and care to everything I do.
Drew Michael Schmitt
Administrator
I have worked with Siegel & Callahan since 2015. I am the Supervising Docket Administrator for all the firm’s appeals. I not only oversee the filing and uploading of each appeal but also assist the firm’s attorneys with their review and implementation of best practices. I also support several of the firm’s strategic groups in document staging and preparation including the PTAB Group and the Appraisal Group.
Background
Prior to working at Siegel & Callahan, I obtained my B.A. in Biology from Aurora University and worked as a Robert F. Betz Intern doing ecological restoration work, seed rate studies and working with Fermilab’s bird and butterfly monitors.
Rodrigo Soto
Income Technical Coordinator
I am an historian currently studying in pursuit of my master's degree in history. Before working with Siegel & Callahan, I held several positions involving research, science, and technology, where I cultivated technical writing and teaching skills.
Kris Van Kampen
Executive Project Manager
I am a Senior Research Analyst and Executive Project Manager at Siegel & Callahan and Dillon & Nash, concentrating in property tax assessment for railroad property. Before these two firms joined forces, I had the privilege of working for more than 30 years at Dillon & Nash the Midwest’s preeminent law firm concentrating in railroad property tax assessment. During this time, I have formed numerous Class III railroads, converted railroad transload properties from local to state assessment, and supported multi-state unit assessment negotiations for rail networks together with related litigation as needed. I have also subspecialized in incentive work, procuring and renewing incentive classification and sustainable emergency relief for large-scale industrial properties. Recently, I have been pleased to provide management and support for the litigation of refunds of doubly paid property taxes in excess of $5 million.
I have a Bachelor’s of Art Degree from Boston University and Master of Art – Organizational Psychology from University of the Rockies.