Legislation passed earlier this month requires some school boards in Cook County to act swiftly in a changing landscape related to school treasurers. At issue are “township trustees of schools” offices and their treasurers –...more
On Monday Governor Pritzker signed into law Public Act 102-0895 (Senate Bill 1975) creating Section 18-190.7 of the Property Tax Code, which modifies how certain school districts and other units of local government can...more
September 30th is the final date for school districts to submit a claim for reimbursement to their local municipalities for students residing in local tax increment financing (TIF) districts. Under the Tax Increment...more
On Friday Governor Pritzker signed into law Public Act 102-0519 (Senate Bill 508) creating Section 18-233 of the Property Tax Code, which implements an automatic levy increase to be applied by county tax extension officials...more
In the next few weeks, Cook County school districts and other taxing agencies will be receiving notices from the State’s Attorney’s Office that the tax rate objection complaints for the 2011 to 2014 tax years are being...more
The Illinois Appellate Court recently issued two decisions involving property tax assessments, each being noteworthy for a different reason. One is noteworthy because it focuses on the longstanding legal principle that a...more
Last Friday the Illinois Appellate Court for the Third District shot down a tax increment financing (TIF) district created by the City of Crest Hill finding that the parcels within the proposed TIF area were not contiguous...more
In yet another change brought about by COVID-19, the Cook County Board of Review is now providing notice of new Property Tax Appeal Board (PTAB) appeals by electronic mail. ...more
On Friday, Governor Pritzker issued Executive Order 2020-15 allowing school districts to communicate, respond to, and open bids electronically for school construction projects. Section 10-20.21 of the Illinois School Code...more
In a recent Illinois Appellate Court decision, a taxpayer unsuccessfully challenged a school district’s guaranteed energy savings contract. School Board members should be aware of this decision because the favorable outcome...more
11/6/2019
/ Change Orders ,
Construction Project ,
Contract Terms ,
Delays ,
Dismissals ,
Energy Conservation ,
Laches ,
Liability ,
Municipalities ,
Open Meetings Act ,
Public Bidding ,
Public Projects ,
School Boards ,
School Districts ,
Sunshine Laws
Yesterday, the Illinois Supreme Court issued a decision in Oswald v. Hamer marking the latest chapter in a controversy dating to 2003. The decision finds that Section 15-86 of the Illinois Property Tax Code, which provides a...more
9/21/2018
/ Charitable Organizations ,
Constitutional Challenges ,
Health Care Providers ,
Hospitals ,
IL Supreme Court ,
Non-Profit Hospitals ,
Property Tax ,
School Districts ,
Tax Code ,
Tax Exemptions ,
Tax Revenues ,
Taxation
Last Thursday the Illinois Supreme Court struck down a special property tax exemption for a single aeronautical services company operating out of the Quad City International Airport. As noted in the July 2015 FR Alert...more
Wednesday, the U.S. Bureau of Labor Statistics released the Consumer Price Index for All Urban Consumers (CPI-U) that will be used in the Property Tax Extension Limitation Law (PTELL) limiting rate calculations for 2016...more
Last week, an Illinois Appellate Court denied several school districts’ attempt to vacate a settlement agreement between the taxpayers’ attorney and the Will County State’s Attorney’s Office in a tax rate objection case. The...more
A property tax exemption designed to benefit a single aviation company was recently found unconstitutional by the Illinois Appellate Court. The exemption was only for fixed base operators (FBOs) providing aeronautical...more
The Illinois Association of School Boards (IASB), the Illinois Association of School Business Officials (IASBO), and the Illinois Association of School Administrators (IASA) recently retained Franczek Radelet to prepare an...more
Last September in this Alert, we discussed an opinion in which the Second District Appellate Court ruled that Community High School District 155 was subject to the zoning regulations of the City of Crystal Lake, a home rule...more
Last week the U.S. Bureau of Labor Statistics released the Consumer Price Index (CPI) for All Urban Consumers that will be used in the PTELL limiting rate calculations for 2015 property tax levies collected in 2016. The 2015...more
The Illinois Appellate Court recently upheld a lower court’s decision to strike down challenges to a school district’s use of its working cash fund. This case builds upon a recent amendment to the Working Cash Fund Article of...more
There are a number of little known sources of data that can assist school districts in their financial planning and public relations efforts. This information is available from local officials and State agencies as well as...more
We have learned from several clients that debt collection efforts for school districts by the Illinois Office of the Comptroller under the Local Debt Recovery Program (LDRP) have been put on hold indefinitely. In a notice...more