Lester McCarroll III practices in Mayer Brown’s Property Tax Management Group as counsel in the Chicago office.

Earlier, in private practice, Lester headed the Real Estate Tax Appeal Department at a full service law firm in Chicago, managing its portfolio of clients and crafting the strategy for residential, commercial, and industrial property valuation appeals in Cook County and the surrounding collar counties.

Prior to entering private practice, Lester worked for the Cook County Board of Review, a quasi-judicial tax tribunal.  There he heard the appeals and decided the values of commercial and industrial properties, including those within Chicago’s Central Business District.  While with the agency, Lester reviewed property tax exemption applications filed by government entities, charitable, and religious organizations to ensure compliance with the Illinois Department of Revenue and represented the County in appeals heard by the Property Tax Appeal Board.

Lester’s experience on both sides of the practice has given him valuable insight on the process of securing fair real estate tax valuation.


University of Miami School of Law, JD

University of Illinois, BA


  • Illinois