Upload
others
View
0
Download
0
Embed Size (px)
Citation preview
LEWIS, Kunkel , Collins , Lindgren , Mayer , Tredup and Wyatt
PUBLIC SERVICE COMMITTEE
Monday , December 16, 20099:00 A.M.
AGENDA
1. Call to Order
2. Approval of Minutes : October 13 , 2009 & November 16, 2009
3. FINANCE (Pattelli)• Monthly Report
4. RECORDER (Wegman)• Monthly Report (attached)
5. COLLECTOR (Rickert)• Monthly Report (attached)
6. SUPERVISOR OF ASSESSMENTS (Armstrong)• Monthly Report (attached)
7. COUNTY CLERK (Cunningham)• Monthly Report• **Resolution : Adjusting the Fiscal Year 2009 County Clerk's Office
Budget
8. REGIONAL OFFICE OF EDUCATION (Johnson)• Monthly Report
9. OTHER BUSINESS
10. PUBLIC COMMENTS
11. ADJOURNMENT
**Not included in packet
a)
cc
>-U-
C)
aO
O
K) CT O N © O C) O Cont) N N Cl) O ti O O O 0 OO N CO d O M N M O O ON M m U) M to 0 N O 0 0ti CO co o U) v co 1-N CO c Co ~ 0) 1 N CO a)N to U) M M N
N .=
rn ce) o Q (
co 0014- OC6
M C)cr) (D LO (D a) (D
0) 6 cN. a)(DCD
T
N co
C)OccIt(Drn
Ca(imOC)(n
(N
eN- N d CCoC %l
N
CD O O
00(7 r V
'CT) 0 cc 0) v
N. O cc cc N M Nt6 U, N.0) 0)
CF) C) 0) O 0 d' O U) C7 o O C) O CD 'ct 0) oCp U) M tD C) 10 U) h O O O Ca N O M 0 CD
N .r• M W) Of V) to O O C7 MM to I- 0 tD Ca M (CD C N 1 N n
M eD O to . %- et) d' t- N.C^
O N0zU) d' . C^ ~ M N N ~ cot-• e- qt-
h
C) coO r
N O N (0 O co 0 0) O 0 C) O cc LO lqr "t c (t') N~U? O an N O N- C) It 0 Cs C} O (n 0) M 00 N T T
U7 N m 06 © 4 f^- M (6 i-: of d' Ch N co co
00 d' cc 0) N M CD Co N T CO N C) cc toEE O
U) O IT M U) 00 c T m 0) cY3 TN (p cc cc N
p 0) 0 Q) co N T r
z T T N
tD U) N o U) C) -e O O © CDN N O ti) CO N Ca N. 0 O O U)
tea), N N 6 I) M N. N N a) vi© N tt1 1 'Itt en CD CD .o r 10 et) N
tD U ) C) C d' M C) N N
V N M © M N NN R ON r t- T
N 00C)
O N
C)
CO
0 00O CO OC)"
M O O O M
co coO - co M LO LOC 0" cp cD
T cc (C) a (D ON
CCOU') cf)
M N CO NcD (D (D M(D ED
U)
CC
t,C
N CD N O O N O O C) 0 OO O^t to a) to a IT Cl C) C)
N Nom- d ti (0 C) N o (d N <rC) C) M 00 T T U) C4) T T CDLO t 0' q CD CO N T 00 (D N
rn rn a co N N N.
N
COC7
tc
CO
CO
N I. CO ° ^d NN N tD M
ti Nv
LO U') MM Um? 0 0 c) N NN Cf)
1~ N`
^- C7 r 0 C) d O N O o O O v) M V) U) Cn i-Ci) U) et O C7 O tt> CO C) O O O M en O C'') et N
to Cp ci co C7 eQ o CV eY CD tiM N tD M
M r r Co to m O M U) CD Co m r^ titD e^- to O CO M N ti- CO N N
(0 d O M NCD N Cor '- r
UCCOC
LLs
N
C)
C
U)
C)U-
U-CO
0C)
CV j m© Z Q Z
ti O N O r O ^t O O O O to 0) 00 00 'd' LON O N N 0 CD LC) 0) O 0 0 O C)
M06^j C] to 6 06 6 N Oo ^-- N^ O 0
N
)(
Ci) CO M CD N s- N 0) 00 O 0) N co t- Cr)V) CO to c- N CO M r C^ N^ N d d
00 0 00 0 tC) N 0) 'q# d OT N N. T ^- 00
t7) O 07 O Q [t O 0 O O 0 O 0 (O It 0) 0 O 00L cc to m CO 0 LO to tl- O O 0 O O 0 M 0 CO 0
C*t T- V- m 6 c\i M 6 Q O O (i N (0 dO m CO Nl- 0 (D 0 M (D tD
ItN
''tt--
NN`
tQ
N
C)
LOC°)C4
!C)
M
O
CNF:CD N^
~
.
M
)
N
d^ ^
~ "0
' --' -O
N 00Z r f
w to T N O LO (D Mt O 0 0 0 M co N`- 00 0 N.N N 0 LC) O N` 0 N- 0 0 0 to 00 N N N M d' N
CV N O I r:: M N` N CV 6 M 4 N N (D co
p O N Cc co d' to O 0) CD LO 0 N ti N-Q tD to O O d M f O N^ N
N0 M^-N
cor
NO
C7^-
) 0)N
T
NN- r)
ctN r- r r N
TO
O>n
-d.
OO
0O
ItO
OU')
N-00
OO
OO
OO
OO
0)
M
COCY)
toto
to
0M
oN N
n (0 co co co 6 to d 4 C q 4 oa N^ NE CA M e- CO (D CO 0 M ci) co 00 M N• N-
OW O co co N co N N
CL N tV d 00 co co C0) 0) N-
0 Co d; T
N coT
MN`
Oto
MN
0C°
0O
N0)
0LO
-N
OO
0c
OO
oO
co'0
t!)co
NIt
MIt Co
LC) rN
N v CA 0 LO W M W N- MN
©to m CD O) co co O co N co N- N-
© C3) O d Nom- It N to co (D co
N r °) N Y Mm N ~ °)Q Oo
Tdr r
nc
toT
toN`
'ct"d;
u)N
0o
0It
a0
0)N`
OO
O0
0O
0U)
d^ 0)CY)CD to m
d•CDo
NN
O Co M 00 o N d 06 O U') Cr')CD U ) 0 0 N - M 0 (D N- v 0 CO CA W 00
75 © er m O dt o() N` ) to (D co ti
N - O N NC6 M
NCO
O 0PT
Cr) Cr)T r
0)N
OtS)
C5)N^
toCV
©©
ZDC)3
O0
o0to
Oa
O0
O0
00
rN
OM
t0
r-CO
N-i
tiM
NN
O d' co O 00 CD - O N 4 MN ^
G) 0) 1!') N- N- to M d co r r- O LO O) CAa CD 0 (0) 00 (0 m
--^ N NN - co4- d d ^ N O
N
LL LLU-
0-
0 to
V..
IL)CD -00 ^'
"E
R LL NW 'C3 2 a) -2i C
0U ("N
0fr 0 qN Q)> 04.1
....75 c
W
0 N7R co a)LL >, (n
^/NV
(NNDN^
-0 0
V) V c w
O
q
+
q
0 N u1
,t.
0 (N)CV
c-
(U
E
c cO
u E m :3 CDQy ^' U t C0L U 0
(na) x 0 .U) w U 0
O 0a^ II U u1 n I) U- H E U) Q) 0 E
CO °-' 0 0 0 U) 0tN.
ma^
@ U) U 0 Z 0
0(N)
LL'E
U-C£L
=fr
NC
oCn (n
0j
0q
jW
L- N L-
U U--
NY W (v ++_
CC5 UC:w "a
Uv 0 0 0 0 :3 :3Cr I- >- h• U) (- D IL q Z Q z
COMPARISON REPORT OF RECORDERNOVEMBER 2008 VS NOVEMBER 2009
CATEGORIES 2008 2009 DIFFERENCE------------------ -------Total Collected For General Fund 197,545.52 155,932.89 (41,612.63)
Total County Tax Revenue 106,052.00 42,361.50 (63,690.50)
Fees Collected and Paid to County 91,493.52 113,571.39 22,077,87
-Recording Fees Collected for Gen. Fund 81,328.25 102,003.60 20,675.35
-Financing Statement Fees 590.00 665.00 75.00
-Photo Copies 4,864.78 7,702.54 2,837.76
-RHSPS-County 4,587.00 3,133.50 (1,453.50)
-Interest 123.49 66.75 (56.74)
Total Collected For Recorder Record Fund 21,316 .00 28 ,560.00 7,244.00
RRF @ Fees 15,987.00 21,420.00 5,433.00
GIS 5,329.00 7,140.00 1,811.00
Total State Tax Revenue 212,104.00 84,723.00 (127,381.00)
Statistics
Total Documents Recorded - Filed 5,355 7,200 1,845
Real Estate Docs Recorded 5,295 7,106 1,811
Financing Statements Filed 34 34 0
Deed with Declarations for Revenue Stamps 384 609 225
Number of Documents Recorded without Fee 26 60 34
Average Number of Daily Documents 315 400 85
Number of Working Days 17 18 1
MONTHLY RECORDER REPORTNovember 30, 2009
FEES COLLECTED
General Recordings 102,003.60
Financing Statement Fees 665.00
General Photo 7,702.54
RHSPS-County 3,133.50
Interest paid on Checking Account 20.84
Interest paid on Revenue Account 45.91
FEES COLLECTED - PAID TO COUNTY 113,571.39
COUNTY PORTION OF REAL ESTATE TAX REVENUEAmount Collected by Kane County Recorder 42,361.50
Amount Collected by Chicago Title 0.00
TOTAL COUNTY TAX REVENUE PAID TO TREASURER 42,361.50
TOTAL COLLECTED FOR GENERAL FUND 1 55,932.89*****************
STATE PORTION OF REAL ESTATE REVENUEAmount Collected by County Recorder 84,723.00
Amount Collected by Chicago Title Company 0.00
TOTAL STATE TAX REVENUE 84 , 723.00
FEES COLLECTED FOR RECORDER ' S RECORD FUND (AUTOMATION FUND)
RRF @ Fees 21,420.00
GIS 7,140.00------------------------TOTAL COLLECTED FOR RECORDER RECORD FUND 28 ,560.00
*****************
Documents Recorded without Fee 60
Submitted By:
Approved By:
Dated:
I
Sandy Wegman
Recorder - Kane County
POLICY FOR COMPLANCE WITH HB0547-AND HB5586
In compliance with HB0547 (2009) and HB5586 (2008 ), access to social security numbers and both theredaction of social security numbers from all records publicly displayed on a website and the redaction ofother personal identifiable information displayed on any internet website maintained by the recorder upon
request by any person , the County Recorder of Kane County submits the following policy.
By December , 2009 , the Recorder ' s office of Kane County will:
I . Ensure that all members of our staff who have the responsibility of recording documents orsearching and viewing document records , will be fully trained to identify social securitynumbers, both in current documents that are submitted for recording and in documents thathave been scanned into the Recorder ' s office imaging system. This training will includeinstruction in how to protect the confidentially of these social security numbers.
2. Ensure that only staff members who have been trained as noted in number I above shall bepermitted access to any records that may contain social security numbers.
3. Have the technology in place that will provide for the identification and redaction of anypersonal identifiable information, including social security number , employer taxpayer
identification number , driver's license number , state identification number, passport number,
checking account number , savings account number, credit card number , debit card number,
and personal identification ( PIN) code, from any record that is viewable on the websitemaintained by the County Recorder. Recognizing the fact that county recorders will not beliable for any claims arising from unintentional or inadvertent violations of Section 3 -5047 of
HB5586, the Recorder ' s office will , however, take all reasonable steps to ensure that all socialsecurity numbers that may be viewable on the internet are redacted.
4. Have the capability to respond to any person's request to remove his or her social securitynumber, or any other personal identifiable information , from any document that displays on
the County Recorder ' s website.5. Ensure that all members of the Recorder's office staff who have the responsibility of
recording documents or searching and viewing document records, will be trained in themethod of manually redacting , on the document image, any social security numbers that theimaging system may not have automatically redacted.
And, by December , 2011, the Recorder's office will have processed for redaction of social securitynumbers all document records that are viewable on the internet. By this date, the ability to manually verifythis redaction will also be available, as well as the ability to manually redact any other personal identifiableinformation requested by any person.
Date : 12/01/2009
Name : Sandy Wegman
Title: Kane Coun Recorder
Post Office Box 71 • 719 S. Batavia Avenue Building C • Geneva, Illinois 60134
Phone: (630) 232-5935 • FAX: (630) 232-5940
Sandy Wegman
Recorder -- Kane County
POLICY FOR COMPLANCE WITH HB0547 AND HB5586
In compliance with HB0547 (2009) and HB5586 (2008), access to social security numbers and both theredaction of social security numbers from all records publicly displayed on a website and the redaction ofother personal identifiable information displayed on any internet website maintained by the recorder uponrequest by any person, the County Recorder of Kane County submits the following policy.
By December , 2009, the Recorder ' s office of Kane County will:
1. Ensure that all members of our staff who have the responsibility of recording documents orsearching and viewing document records, will be fully trained to identify social security
numbers , both in current documents that are submitted for recording and in documents thathave been scanned into the Recorder ' s office imaging system . This training will include
instruction in how to protect the confidentially of these social security numbers.
2. Ensure that only staff members who have been trained as noted in number I above shall bepermitted access to any records that may contain social security numbers.
3. Have the technology in place that will provide for the identification and redaction of anypersonal identifiable information , including social security number , employer taxpayer
identification number , driver 's license number , state identification number, passport number,
checking account number , savings account number , credit card number , debit card number,
and personal identification (PIN) code, from any record that is viewable on the websitemaintained by the County Recorder. Recognizing the fact that county recorders will not beliable for any claims arising from unintentional or inadvertent violations of Section 3-5047 of
HB5586, the Recorder 's office will, however, take all reasonable steps to ensure that all socialsecurity numbers that may be viewable on the internet are redacted.
4. Have the capability to respond to any person ' s request to remove his or her social security
number , or any other personal identifiable information , from any document that displays on
the County Recorder ' s website.
5. Ensure that all members of the Recorder ' s office staff who have the responsibility ofrecording documents or searching and viewing document records, will be trained in themethod of manually redacting, on the document image, any social security numbers that theimaging system may not have automatically redacted.
And, by December 2011 the Recorder's office will have processed for redaction of social securitynumbers all document records that are viewable on the internet. By this date , the ability to manually verify
this redaction will also be available , as well as the ability to manually redact any other personal identifiable
information requested by any person.
Date : 12/01/2009
Name : Sandy Wegman
Title: Kane County Recorder
Post Office Box 71 * 719 S. Batavia Avenue Building C O Geneva, Illinois 60134
Phone: (630 ) 232-5935 e FAX: (630) 232-5940
Redaction Request - Recorder of Deeds Redaction Requisition Form
In accordance with 55 ILCS 5/3-5047, Removal of Personal Information from aRecorder of Deeds image on the Internet , please fill out the request form below. Fillin fields below and return to the Recorder ' s Office.
Information to be Removed:
Social Security Number
Other
If there are multiple requests , pleasefill out a form for each request.
Name of Holder information:
Address:
Phone Number:
Relationship to Requestor: SelfAttorneyLegal Guardian:
Please list the Document type, Book & Page/Instrument No. and Social Security Number or Other
information to be removed.
By submitting this request , you are attesting that you are who you represent you are and if you are
not the person listed in the document , you have the consent of that individual to act on their behalf.
Signature:
Date:
KANE COUNTY RECORDER'S OFFICESANDY WEGMANANNUAL REPORTFISCAL YEAR 2009
NOVEMBER 30, 2009
TOTALS
Total Collected For General Fund 2,220 ,720,54
Total County Tax Revenue 688,832.25Fees Collected and Paid to County 1,531,888.29
-Recording Fees 1,389,364.57-Financing Statement Fees 7,935.00
-Photo Copies 92,063.72
-RHSPS County 41,502.00
-Interest 1,023.00
Total Collected For Recorder Record Fund 374,800.00
RRF @ Fees 281,100.00
GIS 93,700.00
Total State Tax Revenue 1,377,664.50
Statistics
Total Documents Recorded - Filed 94,128
Real Estate Documents Recorded 93,242
Financing Statements Filed 458
Deeds w/Declarations for Revenue Stamps 5,816
Number of Documents Recorded w/o Fee 428
Average Number of Daily Documents 381
Number of Working Days 247
Submitted by:
Approved by:
Dated:
COUNTY OF KANEOFFICE OF THE TREASURER
DAVID J. RICKERT, CPAGeneva, Illinois 60134
Phone: (630) 232-3565Fax: (630) 208-7549
To: Public Service Committee
From : David J. Rickert
Date: December 14, 2009
Subject : November Report
Dear Committee Members,
Attached are the following reports:
• 2009 Property Tax Collections Summary
• The Treasurer's Web Page Activity Report as of 12/03/09
• Current Projects
Please contact me for additional information concerning these reports.
Sincerely,
0a,V-J a R"4,0&David J. Rickert, CPATreasurer of Kane County
Total 2008 Property Tax Due $1,082,266,912
Total 2007 Property Tax Collected $1,081,433,848
Total Internet E-Check Payments $13,621,324
Total Internet Credit Card Payments $6,787,600
Total Discover Card Payments $1,302,377
Total Credit Card & E-Check Fees $187,332
Total Lockbox Payments $283,634,009
Total Number of Parcels 191,419
Dec 09
Total 1,018,689Average Per Day 213Average Visit Length 2:08
Last Hour 31
Today 184
This Week 1,488
PAGE VIEWS
Total 1,967,348
Average Per Day 338
Average Per Visit 1.6
Last Hour 45
Today 279
This Week 2,368
County of KaneOffice of County Treasurer
David J. Rickert, CPA
Current Projects:
Conduct Mobile Home Tax Sale to be held on December 14, 2009
Preparation of Annual Reports (Collector and Treasurer)
Itemize list of records for annual disposal
Start shredding old documents based on approval from Illinois State Local RecordsCommission
COUNTY OF KANECOUNTY ASSESSMENT OFFICE "''^''rj County Government Center
Mark D. Armstrong , CIAO^"A°r~
719 Batavia Avenue, Building C
Supervisor of Assessments .,^.,^," J . Geneva, Illinois 60134-3000
Holly A. Winter, CIAO/l (630)208- 3818
Chief Deputy Supervisor of Assessments www.KaneCountyAssessments.org
Memorandum
To: The Honorable Chairman Philip Lewis and thePublic Service Committee of Kane County Board
From: Mark D. Armstrong
Date: December 9, 2009
Re: Monthly report
Attached is a copy of the December issue of KANE ASSESSMENT NEWS, ETC., which contains thecustomary statistical data (p. 7) that I have reported to the committee. At this time, all 16townships have been published, and I am pleased to report that this is the first year since 1998when the complaint filing deadlines for all 16 townships has fallen within the same year as the
property tax year:
1.995136,035
February 16, 1992.
January 18, 1993
November 8, 1993
November 21, 1994
December 16, 1996
December 24, 1997
123,674'
126,458
126,608
129,282
-132,382 December`4; 1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
20072008
38,824143,212
147,121
152,866
156,812
160,940
165,143.
169,926
176,036
183,789
189,706
191,439
= 2009 192,064
December 21, 1998
February 28, 2000
January 18, 2001
March 11, 2002
January 30, 2003
February 17, 2004.
January 24, 2005
January 17, 2006
February 9, 2007
January 22, 2008
January 12, 2009
December 31, 2009
Please contact me at your convenience with any questions.
Our Mission: An equitable ass essment for every parcel.
A publication ofthe Kane County
AssessmentOffice
Inside this i ssue:
Ask Mark:Exemption Issues 2
Property Tax Task ForceMakes Recommendations 3
PTAB Rules onKane County Properties 4
Subscribe to KANE 5
Township CertificationProgress 6
Assessment OfficeNovember production 7
Board of Review offersProperty Tax Clinics 8
KANE COUNTYASSESSMENT OFFICE
Mark D. Armstrong, CIAOSupervisor of Assessments
Holly A. Winter, C/AO/IChief DeputySupervisor of Assessments
719 South Batavia AvenueBuilding CGeneva, Illinois 601 34-3000Voice: (630) 208-3818Fax: (630) 208-3824vvvvx,v.KeerieC.ourst A:jsessrrlerlt5.orc.
BEDecembei 2 0"P.1 01 0 g,
NEW YORK (AP)-Sy Sims, founder and chairman of the SYMSCorp. discount clothing chain, died of heart failure in New York, accord-ing to a statement issued by the company. He was 83.
Most days in the office, I can be found wearing a suit and tie.This is not because I'm some sort of fashion plate; to tell thetruth, I can't even tell if certain colors match. (My wife, formerlyan executive with a major department store chain , has told methat if Garanim ls, had an adult line, I could be their spokes-man.) The truth is, if I'm wearing a suit, I know that the pants
and the jacket will match, and the other occupants of my house have told me whichshirts and ties match which of my suits.
Nevertheless, I was saddened to open the newspaper on November 18 and see
that Sy Syms had died.As noted in his obituary, Mr. Syms was the founder of SYMS, a discount clothing
chain. I remember going there some 25 years ago, and being fascinated with theway they sold things. Each garment displayed was marked with a series of prices:the longer the item remained on the rack, the lower the price would become. Any-time you saw something you wanted to buy, you had a choice of whether to buy it atthat day's price, or wait and buy it at a lower price next week-provided the garmentwasn't purchased by someone else in the meantime. The whole thing worked kindof like E-Bay in reverse. If you took the time to check prices, you could see if some-thing was really a bargain-or not. Maybe you remember their radio spots, with SySyms himself proclaiming that "An educated consumer is our best customer!"
On December 1, I conducted the ninth Property Tax Clinic of the year. After-ward, a few taxpayers remained for a while and chatted. One of them asked me,"What made you start holding these clinics?"
Without hesitation, I gave a Sy Syms-like response: "Because an educated tax-
payer is our best customer."When taxpayers have more knowledge and take a more active role in the as-
sessment process, it makes the entire system better for all of us. Such knowledgeallows for taxpayers to make more educated decisions about their property valua-tions, so they can better decide when they should file complaint, and when theymight be better off not doing so. Knowledge also helps people understand wheretheir tax dollars are spent, and what they can do if they are concerned about such
spending.If you haven't attended on of our Property Tax Clinics yet this year; there's still
time; the final one will be on Tuesday, December 15 at 6:00 p.m.; see page 8 of this
newsletter for more information.Your thoughts and comments are always welcome.
Our Missi©.n:.... An equitable assessment for. every parcel.
A month/ and A with Supervisor of Assessments Mark Armstron
MarkAsk .. .
Homestead
Exemption
amounts are set
by the legislature,
not anyone at
Kane County.
My husband and I each own ahome , and we do not live together.Neither of us is named on the deedof the other 's home. Can be bothqualify for the $6 ,000 GeneralHomestead Exemption?
Unfortunately, no. The Gen-eral Homestead Ex-emption is providedfor principal resi-dences occupiedby their owners;the current amountof the exemption is$6,000. However, the General Assem-bly has also required that
Where married persons maintain and residein separate residences qualifying as homesteadproperty, each residence shall receive 50% ofthe total reduction in equalized assessed valua-tion provided by this Section. (35 ILCS 200/15-175)
Therefore, regardless of whether youhave any recorded interest in your hus-band's property or whether your hus-band has any recorded interest in yourproperty, this statute specifically limitsthe homestead exemption to $3,000for each property.
I heard that in Florida, yourhomestead exemption is $50,000,but you only give out $6,000 ex-
emptions. Why don 't you raise the
amount?Homestead Exemption amounts are
set by the state legislature, not anyoneat Kane County. In Illinois, the GeneralHomestead Exemption amount is$6,000 (with rare exceptions, such asthe one above). The Florida Depart-ment of Revenue website reports thattheir homestead exemption to be asfollows:
Every person who owns and resides onreal property in Florida on January 1 andmakes the property their permanent resi-dence is eligible to receive a homestead ex-emption up to $50,000. The first $25,000applies to all property taxes, including schooldistrict taxes. The additional exemption up
to $25,000, applies to the assessed valuebetween $50,000 and $75,000 and only tonon-school taxes.
However, that "permanent resi-dence" part is pretty important. Checkout the next question.
In 2004, I purchased a vacationhome in Florida . When I saw theirlarge homestead exemption, I wentahead and applied for it . But nowthey found out that I also kept myexemption on my house here inKane County , and they want me topay back all the money I saved,along with interest and penalties.Can I pay back the amount I savedhere instead?
Unfortunately, no. Unlike Florida,Illinois does not authorize counties tocollect payments for homestead ex-emptions that were granted througherror, omission, or fraud. Without legis-lative authorization, we cannot acceptthis money.
Florida, though, has a different stat-ute: if you are found to have more thanone homestead exemption, the Floridaproperty "shall be subject to the taxesexempted thereby, plus a penalty of 50percent of the unpaid taxes for eachyear and 1.5 percent interest per an-num" for up to ten years.
When applying for Homestead Ex-emptions, taxpayers are certifying thatthe property upon which they are apply-ing is their primary residence. In thecase of property in states such as Flor-ida, it can be very costly to a taxpayerto have been found to have homesteadexemptions on two properties.
"Ask Mark" is a monthly feature ofKANE ASSESSMENT NEWS, ETC. To submita question to Kane County Supervisor
of Assessments Mark Armstrong, e-mailit to f{^tr.eSUtca.,,l<a11c.r1.rs or send it
to Mark at 719 S. Batavia Ave., Geneva,Illinois 60134.
2
State Property Tax Reform and ReliefTask Force Recommends Charges
The Illinois Property Tax Reform and Relief Task Force met for the final time onNovember 9, 2009, and will soon publish its recommendations to the Illinois Gen-
eral Assembly.The Task Force was established by Public Act 95-644 to "conduct a study of the
property tax system in Illinois and investigate methods of reducing the reliance onproperty taxes and alternative methods of funding." The nine member Task Forcewas comprised of Sen. Terry Link (D-Lake Bluff), who served as chairman; CookCounty Assessor James Houlihan; Roger Goodman, a real estate broker from Car-linville; House Majority Leader Barbara Flynn Currie (D-Chicago); Tom Johnson,President of the Taxpayers Federation of Illinois; Sen. Christine Radogno (R-Lemont); Rae Payne, Senior Director of Legislative and Regulatory Affairs for theIllinois Farm Bureau; Martin Paulson, Chief County Assessment Officer for LakeCounty; and Stuart Whitt, an Aurora attorney with an extensive knowledge of prop-
erty tax issues.The Task Force settled on several recommendations to the General Assem-
bly. These are vague by design, as they are intended to promote discussion anddebate, rather than to usurp the legislature's constitutionally designed role in suchmatters. The recommendations will include:
• "Re-balance" the distribution of revenues among the several revenuesources (income, sales, and property taxes).
• Reduce overall reliance on property taxes by consolidating government ser-
vices and functions.• Reconcile property tax burdens with the ability to pay; one method for doing
this that the Task Force seems to favor is an expansion of the circuitbreaker, combined with a review and possible reduction or elimination ofsome or all homestead exemptions.
• Increase the income threshold for the Senior deferral.• Connect property tax relief with the property tax bills by reporting tax relief
on the bill (i.e., the current IL income tax reduction due to property taxesdoes not show up on the tax bill).
• Review TIF statutes with the idea of reducing abuses of the statute.• Provide counties with the option of consolidating assessment functions at
the county level.• Require periodic reviews of preferential assessment statutes• Permit state residential or general appraisal certifications to be included as
one of the qualifying options for assessment officer qualifications.• Provide for state licensing for assessment officers, particularly in high value
jurisdictions with significant levels of commercial/industrial property.• Provide counties with the option of consolidating the county property tax
administration function under one office.• Standardize the definition of homestead property across all homestead
exemptions.• Provide counties with the option of reporting one value for assessment no-
tices and publication instead of dividing it into a land value and an improve-
ment value.As soon as the final report is published, KANE will provide information on how
taxpayers may obtain a copy.
The task force
made 13 specific
recommendations
to the Illinois
General
Assembly.
3
PTAB Ru/es on Kane Properties
The PTAB lowered
the valuations in
nine of the ten
appeals.
SPRINGFIELD-At its November 2009 meeting, the Illinois Property Tax AppealBoard (PTAB) provided rulings on the following appeals of residential and commer-cial property in Kane County:
to $1,166,670. Prior to the hearing, the Board of Review and the appellantreached an agreement that the EAV should be reduced to $1,226,388. ThePTAB concurred and ruled the correct EAV to be $1,226,388. (Docket 07-
03153.001-C-2, et a!)
09-03-354-009 - Dale Seidel appealed the 2005 ruling of the Kane CountyBoard of Review that placed the equalized assessed valuation (EAV) of thisSt. Charles Township residence at $61,876. The appellant contended aninequitable assessment, and asked for the valuation to be reduced to$53,010. After hearing the case, the PTAB ruled the correct EAV to be$61,876. (Docket 05-00255.001-R-1)
09-13-300-042 -- Eliot Del Longo appealed the 2006 ruling of the Kane CountyBoard of Review that placed the equalized assessed valuation (EAV) of thisSt. Charles Township residence at $641,194. The appellant contended over-valuation, and asked for the valuation to be reduced to $601,020. Prior tothe hearing, the Board of Review and the appellant reached an agreementthat the EAV should be reduced to $601,020. The PTAB concurred and ruledthe correct EAV to be $601,020. (Docket 06-03055.001-R-1)
09-26-401-017, et a! - Donald Wickman appealed the 2006 ruling of the Kane(Continued an page 5)
03-34-351-007, et a! - L.B. Anderson & Co., Inc. appealed the 2007 ruling of theKane County Board of Review that placed the equalized assessed valuation(EAV) of this Dundee Township commercial property at 1,333,935. The ap-pellant contended overvaluation, and asked for the valuation to be reduced
03-03-228-011 - John Tagas appealed the 2006 ruling of the Kane CountyBoard of Review that placed the equalized assessed valuation (EAV) of thisDundee Township residence at $79,992. The appellant contended an ineq-uitable assessment, and asked for the valuation to be reduced to $70,397.After hearing the case, the PTAB ruled the correct EAV to be $74,992.(Docket 06-01823.001-R-1)
03-09-327-022 - Robert & Judy Kaplow appealed the 2005 ruling of the KaneCounty Board of Review that placed the equalized assessed valuation (EAV)of this Dundee Township residence at $131,329. The appellant contendedan inequitable assessment, and asked for the valuation to be reduced to$80,135. After hearing the case, the PTAB ruled the correct EAV to be$126,866. (Docket 05-00806.001-R-1)
03-29-452-008 - Gene & Patricia Johnson appealed the 2006 ruling of the KaneCounty Board of Review that placed the equalized assessed valuation (EAV)of this Dundee Township residence at $134,419. The appellant contendedovervaluation, an inequitable assessment, and an incorrect square footage;the appellant asked for the valuation to be reduced to $120,000. After hear-ing the case, the PTAB ruled the correct EAV to be $120,000. (Docket 06-
01645.001-R-1)
4
PTAB Rules on Kane Properties(Continued from page 4)
County Board of Review that placed the equalized assessed valuation (EAV)of this St. Charles Township commercial property at $1,263,666. The appel-lant contended overvaluation and an inequitable assessment, and asked forthe valuation to be reduced to $518,439. After to the hearing but prior to thefinal decision, the Board of Review and the appellant reached an agreementthat the EAV should be reduced to $710,073. The PTAB concurred and ruledthe correct EAV to be $710,073. (Docket 06-01972.001-C-3, et al)
12-03-227-005, et al - Fred and Joann Cregier appealed the 2007 ruling of theKane County Board of Review that placed the equalized assessed valuation(EAV) of this Geneva Township residence at $233,695. The appellant con-tended an inequitable assessment, and asked for the valuation to be re-duced to $197,624. Prior to the hearing, the Board of Review made a settle-ment offer of $227,545. The PTAB presented the offer to the appellant, whodid not respond within 30 days. The PTAB then ruled the correct EAV to be$227,545. (Docket 07-02390.001-R-1, et al)
12-17-277-007 - National City Corporation appealed the 2007 ruling of theKane County Board of Review that placed the equalized assessed valuation(EAV) of this Geneva Township commercial property at $620,600. The appel-lant contended overvaluation, and asked for the valuation to be reduced to$470,000. Prior to the hearing, the Board of Review and the appellantreached an agreement that the EAV should be reduced to $555,060. ThePTAB concurred and ruled the correct EAV to be $555,060. (Docket 07-
03039.001-C-2)
12-36-300-010, et al - BP America appealed the 2007 ruling of the Kane CountyBoard of Review that placed the equalized assessed valuation (EAV) of thisBatavia Township commercial property at $626,095. The appellant con-tended overvaluation, and asked for the valuation to be reduced to$586,608. Prior to the hearing, the Board of Review made a settlement offerof $606,351. The PTAB presented the offer to the appellant, who did notrespond within 30 days. The PTAB then ruled the correct EAV to be$606,351. (Docket 07-02192.001-C-1, eta!)
Emw Subscribe to KANEKane Assessment News, Etc, is the best place to get news about property tax
and assessment issues in Kane County. It is published monthly, and includes sta-tistical data, progress reports, PTAB decisions, and answers to a wide variety of
assessment issues each month.KANE is posted on www.KaneCountyAssessments.Qrg around the second week
of each month. To make sure you get the latest issue as soon as it is available, goto www KaneCountyAssessments.org, click on the subscribe link, and register youre-mail address. You will then receive an e-mail with a link to KANE as soon as theissue is published. As a bonus, every subscriber will also receive e-mail updateswhenever a township's 30-day window for filing assessment complaints begins.
Subscribe today!
KANE Subscribers
automatically get e-
ma i l notification of
assessment
complaint deadlines.
5
All Townships
have certified
their 2009
assessment rolls.
2009 Certification ProgressThe 2009 assessment rolls have now been completely processed by the Kane
County Assessment Office, with all 16 townships having certified their 2009 as-sessment rolls.
Once a township's assessment roll has been published, taxpayers have 30days to file a complaint with the Kane County Board of Review. Complaint formsand the Board's Rules and Procedures are available on the Board's web site at
www.KaneCountyAssessments.or g .
1-Hampshire
2-Rutland
3-Dundee
4Burlingto'n
-Plato
6-Elgin
7-Virgil
08-Campton
9-St. Charles
7/15/2009
9/24/2009
9/2/2009
10/2/2009
10/21/2009
9/28/2009
8/13/2009
9/15/2009
7/22/2009
8/ 18/ 2009
10/29/2009
10/8/2009
11/13/2009
11/17/2009
Courier-News
Courier-News
Courier-News
Courier-News
Courier-News
9/17/2009
1./30/2009
11/9/2009
12/14/2009
12/17/2009
12/4/2009
10/5/2009
11/2/2009
10/5/2009
12/ 14/2009. rr
10/13/2009
11/16/2009
9/14/2009
9/14/2009
10/5/2009
12/31/2009
10-Kan evi l l e 10/ 30/ 2009
11-Blackberry 8/7/2009
12G-Geneva 9/18/2009
128-Batavia 7/9/2009
13-Big Rock 5/28/2009
14-Sugar Grove 7/31/2009
15-Aurora 9/25/2009
6
11/4/2009 . .: Courier:News
9/3/2009 Elburn Herald
10/1/2009 Elburn Herald
9/3/2009 Republican
11/12/2009 Elburn Herald
9/10/2009 Elburn Herald
.10/16/2009 Chronicle
8/13/2009 Chronicle
8/13/2009 Elburn Herald
9/3/2009 Elburn Herald
12/1/2009 ', Beacon-News
November 2009 Production Report
Deeds 881 13,005
6,755
20,957
2,515
1,130
609
1,432
10,851
5,3417
19,092
Transfer Declarations 384
Name/Address Changes 1,700
Homestead Exemption Applications 109
Homestead Removals 35 485
Senior Exemption Applications 187 2,705
Senior/Freeze Renewals . 2,372 13,998
Veteran/Disabled Exemptions 47 816
Assessment Corrections 849 2,327
Certificates of Error 0 5,011
Subdivisions 3 115
Total Documents Processed 6,567 68,689
Revenue/Sale of Data $ 6,820 $74,492
Web Site Visits 6,101 48,229
Web Page Views 11,062 84,495
E-Newsletter Subscribers* N/A N/A
Property Tax Clinic Attendance* N/A N/A
Property Tax Appeal Board Filings 9 342
Tax Parcels
Parcels Added
Parcels Deleted
Net Parcel Change
127 2,234
60 1,178
67 1,056
196 2,027
16 679
223 2,096
286 15,999
40 1,108
263 2,189
0 4,897
2 57
4,197 64,342
$6,112 $70,564
10,375 68,911
26,969 161,011
34 428
67 492
35 96
97 857
100 696
*E-Newsletter Subscriptions began May 2009; Property Tax Clinic statistics began August 2009
In November
2009, the County
Assessment office
processed more
than 4,100
documents.
7
Kane,C o'u: n ty B o ard of Rev i ew7.19. :South Batavia, AvenueGeneva,..Illino s,670134-3000.Phone: (630)208,=..3818Pax: (630) 208-3824.
The Kane County Board of Review will offernine Property Tax Clinics for Kane Countytaxpayers in 2009. The clinics will:
• Help taxpayers understand how propertytaxes work, including an explanation ofrecent changes in the law.
• Dispel myths about taxes and assess-ments.
• Explain the appeal process, and providethe necessary forms and rules for filingappeals.
•Provide an opportunity for taxpayers tomake sure they have all homestead ex-emptions to which they are entitled.
The clinic is not a forum to discuss anyspecific individual assessment; these ques-tions are best directed to the Assessor of theTownship in which the property is located.
Both taxpayers and practitioners(attorneys, appraisers, brokers, etc.) are wel-come to attend. For more information, callthe Board of Review office. at (630) 208-38:18.
8