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LEWIS, Kunkel , Collins , Lindgren , Mayer , Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday , December 16, 2009 9:00 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 Count y Clerk's Office Budget 8. REGIONAL OFFICE OF EDUCATION ( Johnson) Monthly Report 9. OTHER BUSINESS 10. PUBLIC COMMENTS 11. ADJOURNMENT **Not included in packet

PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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Page 1: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 2: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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Page 3: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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Page 4: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 5: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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:

Page 6: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 7: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 8: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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:

Page 9: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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:

Page 10: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 11: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 12: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 13: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 14: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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.

Page 15: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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.

Page 16: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 17: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 18: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 19: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 20: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 21: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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

Page 22: PUBLIC SERVICE COMMITTEE · LEWIS, Kunkel, Collins, Lindgren, Mayer, Tredup and Wyatt PUBLIC SERVICE COMMITTEE Monday, December 16, 2009 9:00 A.M. AGENDA 1. Call to Order 2. Approval

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