Scott R. Metcalf

Scott R. Metcalf

Franczek Radelet P.C.

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Latest Publications


Department of Education Releases Training Materials on Handling Sexual Misconduct

The Department of Education (DOE) recently released the Safe Place to Learn resource package, providing schools with a variety of materials aimed at eliminating student-on-student sexual harassment and sexual violence. The...more

10/3/2016 - Colleges Department of Education Educational Institutions Gender-Based Violence Sexual Assault Sexual Conduct Sexual Harassment Students Title IX Universities

Illinois House Revenue Committee Holds Hearing on Vacancy Fraud Act

While overall there is little activity in the General Assembly, the House Revenue Committee is meeting today for a hearing on an interesting piece of property tax legislation. The hearing is on HB4363, which would create the...more

9/28/2016 - Abandoned Property Commercial Buildings Commercial Property Owners Industrial Property Law Legislative Agendas Property Tax Tax Assessment Tax Liability Tax Rates Vacant Properties

2015 Cook County Assessments Show First Upturn in Seven Years

For the first time in seven years, the trend line for assessed value in Cook County is pointing up. Beginning with the 2008 assessment year when we began tracking this data, assessed values have steadily, sometimes...more

8/22/2016 - Fair Market Value Property Valuation Real Estate Market Tax Assessment

Changes to the Open Meetings Act Allow Inspection of Closed Session Records

Effective June 30, 2016, the Open Meetings Act (OMA) has been amended to allow elected board members, or those appointed to fill vacancies on the board, to access closed session recordings and minutes. Access must be granted...more

7/12/2016 - Educational Institutions Meeting Minutes Open Meetings Act Policies and Procedures Public Access Laws Public Meetings

Illinois Supreme Court Finds Special Exemption Unconstitutional

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

6/21/2016 - Aircraft Aviation Industry IL Supreme Court Property Tax School Districts Tax Exemptions

Class Action Lawsuit Seeks Payments from All Illinois Hospitals for Unconstitutional Tax Exemption

You can add one more lawsuit to the mountain of litigation concerning how and when Illinois hospitals are entitled to a property tax exemption. Earlier this month a limited partnership filed a class action lawsuit naming...more

5/16/2016 - Charitable Organizations Class Action Hospitals IL Supreme Court Property Tax Tax Exemptions

Final 2015 Cook County Equalization Factor Released

On Thursday, the Illinois Department of Revenue released the final 2015 Cook County equalization factor. The multiplier for 2015 is 2.6685. As the following chart demonstrates, the final Cook County equalization...more

5/3/2016 - Department of Revenue Property Tax Property Valuation

The Complexities of Assessing Big Box Stores

Recently, Fair and Equitable Magazine published an article on the topic of the valuation and assessment appeals of big box stores, which make up a large volume of cases before the Property Tax Appeal Board and valuation...more

5/3/2016 - Fair Market Value Property Tax Retail Market

2016 Property Tax Levies Will Be Limited by CPI-U factor of 0.7%

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

1/22/2016 - Consumer Price Index Property Tax School Districts

Additional Analysis of Illinois Appellate Court Decision Finding Hospital Property Tax Exemption Unconstitutional

A new chapter has been added to the long saga of property tax exemptions for hospitals in Illinois. Last week, an Illinois Appellate Court struck down as unconstitutional Section 15-86 of the Property Tax Code, which created...more

1/15/2016 - Hospitals Property Tax Tax Exemptions

Illinois Appellate Court Finds Hospital Property Tax Exemption Statute Unconstitutional

In a 46-page decision issued yesterday by the 4th District Appellate Court, a recently enacted provision of the Illinois Property Tax Code, Section 15-86, has been found unconstitutional. Section 15-86 created a separate...more

1/11/2016 - Hospitals Property Tax Tax Exemptions

Latest Cook County Data Shows Stabilizing Assessed Values and Uneven Recovery in New Property Values

With property tax levy season in full swing, assessed values and new property values are of major importance to board members and finance officials. For the seventh year we have obtained and analyzed Cook County assessment...more

11/10/2015 - Annual Assessments Property Tax Real Estate Market Tax Rates

Appellate Court Overturns School District’s Attempt to Vacate Ill-Advised Tax Rate Objection Settlement Reached by State’s...

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

10/28/2015 - Bad Faith Educational Institutions Notice Requirements Property Tax School Districts Settlement Agreements Tax Rates

Appellate Court Upholds TIF District Levy and Collection of Taxes

The Illinois Appellate Court recently upheld the actions of a city council in its establishment and implementation of a TIF district (Devyn Corp. v. City of Bloomington). In this case, the Court addressed the adequacy of a...more

10/12/2015 - Critical Infrastructure Sectors Financial Statements Property Tax Public Improvement Projects Redevelopment Tax Increment Financing Urban Planning & Development

Appellate Court Affirms PTAB “No Change” Decision for Lack of Service

In Palos Bank & Trust Co. v. Illinois Property Tax Appeal Board, the First District Appellate Court upheld the dismissal of a complaint for administrative review of a PTAB decision due to the taxpayer’s failure to properly...more

10/9/2015 - Administrative Review Assessment Compliance Motion to Dismiss Property Tax

Illinois Court Upholds TIF District Levy and Collection of Taxes

An Illinois Appellate Court recently upheld the actions of a city council in its establishment and implementation of a TIF district through the Tax Increment Allocation Redevelopment Act, (Devyn Corp v. City of Bloomington)....more

10/9/2015 - Critical Infrastructure Sectors Financial Statements Property Improvements Redevelopment Tax Increment Financing

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

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