Scott R. Metcalf

Scott R. Metcalf

Franczek Radelet P.C.

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Illinois Court Finds Special Property Tax Exemption Unconstitutional

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

7/29/2015 - Aviation Industry Educational Institutions FBOs Injunctive Relief Property Tax School Districts Tax Code Tax Exemptions

Cook County Tax Rates Released

Yesterday the Cook County Clerk’s Office released the tax rates that will be used for the 2014 tax bills. Again this year, Cook County tax bills will go out on time. Tax bills are expected to be issued on July 1 with a due...more

6/22/2015 - Property Tax Real Estate Market Tax Rates

Tentative 2014 Cook County Equalization Factor Released

The Illinois Department of Revenue has released the tentative 2014 Cook County equalization factor. The preliminary factor is 2.6922. Prior year equalization factors are summarized...more

5/6/2015 - Department of Revenue Farms Property Tax Property Valuation Tax Assessment

Franczek Radelet Files Amicus Brief in “Bleacher Case”

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

3/17/2015 - Municipalities Public Schools School Districts Zoning Laws

Change in Illinois Property Tax Code Establishes Waiver Distribution Payments

Taxing districts in Cook County may see a slight increase in the funds they receive because of a new type of collection referred to as an Exemption Waiver Distribution. This new collection was established by an amendment to...more

2/23/2015 - Amended Legislation Homestead Exemption Property Tax Tax Revenues

2015 Property Tax Levies Will Be Limited to 0.8% Growth

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

1/22/2015 - Bureau of Labor Statistics Consumer Price Index Property Tax School Districts

Time Limit on Filing Certain Construction Lawsuits Extended

A recent Illinois Appellate Court decision extends the time period in which a certain type of legal claim can be made against a general contractor on a construction project. The decision, 15th Place Condominium Association v....more

11/21/2014 - Breach of Contract Condominiums Construction Contracts Construction Industry Construction Project General Contractors Indemnification Clauses Real Estate Development Statute of Limitations

PTAB Issues Decision in Long-Running Open Space Assessment Battle

The Illinois Property Tax Appeal Board (PTAB) recently issued a decision finding that the clubhouse, parking lot, swimming pool, and tennis courts at a golf club are not entitled to favorable treatment as open space. The...more

11/20/2014 - Appeals Property Tax Tax Assessment

Appellate Court Decision Raises New Issues in Detachment Petition Proceedings

In 2012, residents of the Lancaster subdivision in Waukegan filed a petition with the Regional Board of School Trustees of Lake County to detach from the boundaries of their current school districts and annex into the...more

10/28/2014 - School Districts Subdivision

Community College Allowed to Proceed with Complaint of Over Abatement of Property Taxes

The Illinois Appellate Court recently allowed Illinois Valley Community College District No. 513 and several county governments to proceed with a complaint challenging the administration of a property tax abatement. At issue...more

10/27/2014 - Colleges Community Colleges Property Tax Tax Abatement

New Study Shows Substantial Growth in Effective Tax Rates for Residential Properties

As school districts and other public bodies enter the 2014 levy season, a new study from the Civic Federation of Chicago provides further evidence that the tax burden in suburban Cook County has shifted from commercial and...more

10/13/2014 - Property Tax

Appellate Court Sides with School Districts on Working Cash Fund Tax Rate Objections

This week the Second District Appellate Court upheld summary judgment in favor of 17 DuPage County school districts on 54 tax rate objections spanning a 13 year period involving transfers from the school districts’ working...more

10/6/2014

2014 Legislative Update: Summary Of Changes In School Law

In This Update: - Administration ..School as Polling Place ..Student Discipline Study ..Destruction of Public Records ..Sale of Personal Information ..DCFS Guardianship ..Children of...more

9/22/2014 - Charter Schools Education Reform Educational Institutions Property Tax Teachers

Cook County Property Tax Incentives Continue to Expand

Cook County continues to increase the number of commercial and industrial properties eligible for reduced property tax assessments. Recently, the County amended the Real Property Assessment Classification Ordinance to add the...more

9/9/2014 - Commercial Real Estate Market Economic Development Local Ordinance Property Tax Tax Assessment Tax Revenues

Cook County Assessed Values Continue to Decline

For the sixth year in a row we have obtained and analyzed assessment abstract data from the Cook County Assessor’s Office. In each tax year since 2008 the County’s total assessed value has declined. The data from 2013, the...more

8/28/2014 - Property Tax Tax Assessment

Tax Injunction Act Bars Challenge to Local Demolition Tax

Recently, the Seventh Circuit Court of Appeals denied a challenge to a municipal tax on the demolition of real estate based on the strict enforcement of the Tax Injunction Act. This decision reinforces long-standing...more

6/27/2014 - Affordable Housing Appeals Municipal Taxes

New Law Changes Property Tax Assessments on Leasehold Interests at Military Bases

The leasing of government-owned, tax-exempt property can raise many policy questions for local assessing officials. Some of those questions are answered by specific provisions in the Property Tax Code. Other questions have...more

6/12/2014 - Government Land Property Tax Tax Exemptions

Attorney General Finds School Board Closed Session Discussion Of Demolition Of School Building Violated Open Meetings Act

Last month, the Public Access Counselor (PAC) of the Illinois Attorney General’s Office issued an opinion finding that the Board of Education of Springfield School District 186 improperly discussed the planned demolition of a...more

5/6/2014 - Attorney Generals Public School Boards Public Schools

Continuing Care Retirement Community Denied Property Tax Exemption

The Illinois Appellate Court recently upheld the denial of a property tax exemption on both charitable and religious grounds for the Meridian Village continuing care retirement community (CCRC) in Glen Carbon. A CCRC provides...more

4/7/2014 - Exempt Organizations Nursing Homes Property Tax Tax Exemptions

Illinois Appellate Court Dismisses Assessment Challenge Seeking Writ Of Mandamus

The Illinois Appellate Court recently dismissed a petition for a writ of mandamus in which the plaintiffs challenged the legality of taxes assessed on their property. In Dumas v. Pappas, the Court addressed the proper path...more

3/20/2014 - Property Tax Tax Assessment Writ of Mandamus

Illinois Supreme Court Upholds Dismissal Of School District’s Claim Against Its Architect

The Illinois Supreme Court recently issued a decision in Gillespie Community Unit School District No. 7 v. Wight & Company that upholds the dismissal of the District’s claim of fraudulent misrepresentation against its...more

2/26/2014 - Architects Construction Defects Fraud Misrepresentation Public Schools School Districts Statute of Limitations

Court Upholds School District’s Transfer Of Money From Working Cash Fund

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

2/13/2014 - Money Transfer Public Schools School Districts

Recent Appellate Court Opinion Discusses Legal Challenges To The Debarment Of Contractors By Public Bodies

Public bodies must adhere to the principles of procedural due process when debarring a contractor from bidding on its projects. But even when a public body provides due process, it may be subject to litigation....more

10/15/2013 - Bids Contractors Due Process

2013 Legislative Update: Summary Of Changes In School Law

In This Issue: - ADMINISTRATION ..Hazing ..Firearm Concealed Carry Act ..School Safety Drills ..Medical Insurance for Interscholastic Athletes ..Insurance ..Duties of a Principal ...more

9/17/2013 - Concealed Weapons Education Reform Firearms Gun Laws Hazing Public Schools School Districts School Safety

Peotone Airport Legislation Contains Significant Changes To Property Tax Code

When Governor Quinn signed P.A. 98-109 into law, media reports focused on the legislation pushing forward a Peotone airport, but the 371 pages of legislation also contain a number of other changes. ...more

8/12/2013 - Airports New Legislation Pat Quinn Property Tax

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