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
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
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
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
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
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
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
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
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
In This Update:
- Administration
..School as Polling Place
..Student Discipline Study
..Destruction of Public Records
..Sale of Personal Information
..DCFS Guardianship
..Children of...more
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
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
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
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
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
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
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
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
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
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
In This Issue:
- ADMINISTRATION
..Hazing
..Firearm Concealed Carry Act
..School Safety Drills
..Medical Insurance for Interscholastic Athletes
..Insurance
..Duties of a Principal
...more
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
As Cook County taxpayers receive their second installment 2012 property tax bills, the final assessment abstract for Cook County reveals a source of the higher tax rates they will see, the continuing decline of the property...more
Determining whether the Prevailing Wage Act applies to certain components of a public works project often requires a fact-specific analysis. ...more
The Illinois Association of County Clerks and Recorders recently released a comprehensive manual for the levying and extension of property taxes in Illinois. The 240-page manual addresses the entire range of property tax...more