Lake County Board of Review met March 31.
Here are the minutes provided by the board:
1. Call to Order - Chair Helm called the meeting into order at 1:02 P.M.
Board Attendees: Chair Helm, Member Paslawsky and Member Herbst
CCAO Staff Attendees: Glueckert, Kinczel, Perry and Crawford
IT Help Desk: Nathan Grom
2. Approval of Minutes
Regular Session: November 10, 2021
The Board of Review members reviewed the minutes from their Wednesday, November 10, 2021 meeting. Member Herbst motioned to approve. Member Paslawsky seconded the motion. The Board members approved the minutes as presented 3-0.
Executive Sessions: December 10, 2020 and April 01, 2021
The Board of Review members reviewed the minutes from their Executive Session of December 10, 2020. Chair Helm recommends a motion that the Executive Session minutes and corresponding verbatim recordings of December 10, 2020 remain confidential subject to review again in six months.
On a motion by Member Paslawsky, seconded by Member Herbst, the Executive Session minutes of December 10, 2020 are to remain confidential by a vote of 3-0.
The Board of Review members reviewed the minutes from their Executive Session of April 01, 2021. Chair Helm recommends a motion that the Executive Session minutes and corresponding verbatim recordings of April 01, 2021 remain confidential subject to review again in six months.
On a motion by Member Paslawsky, seconded by Member Herbst, the Executive Session minutes of April 01, 2021 are to remain confidential by a vote of 3-0.
Clerk Crawford will recall these executive sessions minutes no later than six (6) months for review as required by State Statute.
3. Public Comment - None
4. Certificate of Errors
Clerk Glueckert informed the members the electronical signing of Certificate of Errors is currently locked until the County’s Tax Extension Department finalizes their process for the 2021 tax year. The Clerk will advise the Members when it’s appropriate to begin processing the electronic requests.
5. Old Business - Lake County Board of Review Determination Letter-Chair Helm
Clerk Glueckert citing the anticipation of a resolution to rescind the COVID-19 related Gubernatorial Disaster Proclamation advised the Chair there is no need to renew the Determination Letter for the 2022 Board of Review session.
Members openly asked questions related to the hearing format given the Chair’s determination will no longer be in effect. Clerk Glueckert informed the group that actions are underway with the Information Technology Department to enhance our audio and visual zoom hearing platforms. Larger conference rooms have been reserved to accommodate greater social distancing for those desiring an in-person hearing, and the Smart file portal has been updated to reflect in-person or by video as hearing options along with by phone or by letter options. Scheduled hearings will depict all various hearing options. Members and Alternates are expected to represent the Board in person for all appeals throughout the hearing season regardless of hearing type.
6. New Business - Discussion during Open Meeting:
Statement of Economic Interest - Members and Staff have received inquiries from Alternate Members asking for guidance in completing their annual filing requirements. Unfortunately, as noted in the reference material provided by State Attorney Reinhart (and distributed by Clerk Crawford), while the SAO can provide a reference document, they like us, are unable to answer specific questions related to personal matters. Responses to all SEI inquiries are encouraged to direct the filer to their personal legal counsel for guidance in completing the government requirement.
6.1 PTAB Update: Marty Kinczel & Jack Perry
Chief Appraiser Marty Kinczel opened the discussion with announcing as of January 1, 2022; 125 Commercial cases have had defense submitted to PTAB successfully completed with 165 currently in various stages of processing. Additionally, one high profile case was resolved as part of a 3-year, multiyear settlement agreement in which the negotiations resulted in approximately ½ million dollars in savings to taxpayers. The decision rendered was publicly advised by the Property Tax Appeal Board Administrative Law Judge, affording the County Departments to facilitate the necessary changes to the property values prior to the 2021 tax statement being issued, resulting in no subsequent payouts by the taxing bodies. Finally, pending PTAB commercial hearings are slated for July.
Principal Residential Appraiser Jack Perry joined the conversation by stating to date the overall number of appeals filed at the State level are down from the previous year. (3, 388 vs 4,892) Residential Pro Se hearings have been set for the months of April thru June, many of which were held by the PTAB dating back to year 2016 resulting from a lack of scheduled hearings during the pandemic.
Clerk Glueckert shared the overall success of efforts by both Marty Kinczel & Jack Perry with a 92% success rate of no changes in cases decided upon the evidence for year 2019. Principal Appraiser Perry added they are encouraging valuation increases where warranted.
Additionally, he stated that PTAB is supportive of the LCBOR exercising its right to object to withdrawal requests on appeals in which they believe an increase in assessed values is warranted by the evidence.
Perry also mentioned that moving forward the PTAB is supporting potentially negative consequences to “frivolous” filings.
On behalf of the Board, Clerk Glueckert filed complaints with the Illinois Department of Financial & Professional Regulation for standards review of misleading appraisals submitted as evidence in PTAB level cases.
Outcomes from the submitted filings are pending official notification.
Clerk Glueckert additionally informed the members that 40% of all 2021 appeals have resulted in a subsequent filing with the Property Tax Appeal Board. Potential reasons for the tremendous increase can be attributed to evidence of rising market values, lack of decreases at the Board of Review level, and subsequent automatic filings by Tax Appeal firms with a high volume of cases.
Principal Residential Appraiser Perry requests Chair Helm to authorize Marty Kinczel, Yazmin Fajardo, and himself as additional authorized stipulation signatures by submitting the Signature Authorization to the PTA.Clerk at the PTAB. This action will allow greater efficiencies in meeting the PTAB case deadlines.
Motion for Additional Stipulation Signatures of Authorization
Chair Helm recommends a motion to grant the Signature Authorization on behalf of the Board of Review. On a motion by Member Paslawsky, seconded by Member Herbst the Signature Authorization is approved in a vote 3-0.
Clerk Glueckert will draft the letter of Signature Authorization for the Chair’s signature.
6.2 CCAO Update: Bob Glueckert
In addition to updates already discussed under various agenda items,
Clerk Glueckert shared two additional topics. 1.) A court case involving a township assessor in which “equalization vs. re-valuation” is being challenged within the current quadrennial assessment cycle. All parties to the case have been subpoenaed. The Assistant States Attorney’s and respective members of the Chief County Assessment Office have been notified of the pending litigation. 2.) A large commercial case in which a stipulation was agreed upon between the appellant/attorney, and interveners to the case; the township assessor rejected the stipulation, which was true, fair, and just for the timeframe. The township assessor will now need to provide evidence to the intervenors for the reasons behind the rejection.
6.3 Board of Review Examination Status Update: Cindy Crawford
Clerk Crawford advised there are seven (7) confirmed attendees, the legal notice occurred, and the publication certificate has been filed with the State. Barring any unforeseen conflicts, the examination date of Wednesday, April 27, 2022 is firm. Additional attendees may register up to the day prior to the examination. Interested candidates are encouraged to register as soon as possible.
6.4 Farmland Assessment Review Committee Update: Bob Glueckert
Clerk Glueckert mentioned the State will submit their 2023 Certified Farmland Values on or before May 1, 2022 to the Chief County Assessment Office Officials as required under State Statue 35ILCS 200-10-115. Additionally, the Lake County Farmland Committee Members have agreed to another one (1) year term.
Propose Annual Meeting Date - Tuesday, May 10, 2022
Chair Helm being one of the five (5) members of the Lake County Farmland Committee, agrees with the proposed meeting date of May 10, 2022. Clerk Glueckert instructed Clerk Crawford to finalize the proposed meeting date at the hour of 9:00 A.M. with the remaining three (3) Farmland Committee Members and Greg Koeppen, to be held at Lake County Farm Bureau headquarters in Grayslake as host site.
Clerk Glueckert also extended the invitation to witness the Farmland Committee proceedings to members Paslawsky and Herbst.
6.5 2022 Rules of the Lake County Board of Review-Opening Discussion
In preparation for the opening discussions, Clerk Crawford prepared a draft of the 2022 Rules of the Lake County Board of Review by facilitating the appropriate date changes throughout the document for presentation to the Members.
On behalf of the Township Assessors, Clerk Glueckert brought two suggestions to the Board for their review and consideration. 1.)
Withdrawing an appeal; define rules to specifically state that once an appeal has been scheduled for hearing the request to withdrawal such case needs the approval of both the appellant/attorney and the township assessor. This applies to appeal hearings, and Board Requests aka BR’s. 2.) Define that the Board of Review can enact as its decision an Increase in assessment valuation for an appeal filed with the Board and at a hearing. Upon review, these actions are already inclusive in paragraph one (1) of the draft presented and remains unchanged from the previous years of the Rules of the Lake County Board of Review.
Clerk Glueckert instructed Clerk Crawford to edit section H. Open Meetings Act to pre-pandemic text and adjust the Appeal Hearing section E. related to hearings in-person or by video throughout the document reflecting the upcoming 2022 hearing format options. Clerk Crawford will have these edits complete and available for review no later than Monday, April 4, 2022. Clerk Glueckert instructed the members to review the revised draft of 2022 Rules of the Board of Review and share any possible additional edits with Clerk Crawford prior to the next meeting.
6.6 2022 Hearing Format
See comments provided by Clerk Glueckert included in agenda item 5.
Old Business
6.7 2022 Commercial Income/Expense Worksheet
Clerk Glueckert presented the 2022 Commercial Income/Expense Worksheet to the members on behalf of the Township Assessors Commercial Group. The worksheet represents a compilation of suggested cap rates, including a new category for commercial property 300,000 sq. ft+ Distribution/Warehouse proposed by the Assessors Commercial Group, led by Shields Township Assessor Scott Helton, Member Paslawsky and CCAO Chief Appraiser, Marty Kinczel. The worksheet and updated values have the unanimous support of all eighteen (18) Townships.
The Board of Review members reviewed the 2022 Commercial Income/Expense Worksheet. Chair Helm recommends a motion to accept the 2022 Commercial Income/Expense Worksheet as presented.
Member Herbst motions to accept. Member Paslawsky seconded the motion. In a unanimous vote the 2022 Commercial Income/Expense Worksheet is accepted as presented 3-0.
6.8 2022 Board of Review Vacancy Affidavit
Clerk Glueckert presented the 2022 Board of Review Vacancy Affidavit to the members. Citing that the only changes made to the 2022 Affidavit were related to calendar years, the Clerk requests a motion by the Board for acceptance.
The Board of Review members reviewed the 2022 Board of Review Vacancy Affidavit. Chair Helm recommends a motion to accept the 2022
Board of Review Vacancy Affidavit as presented. Member Paslawsky motions to accept. Member Herbst seconded the motion. In a unanimous vote the 2022 Board of Review Vacancy Affidavit is accepted as presented 3-0.
6.9 Alternate Member Training- Opening Discussion
A brief discussion regarding a late June or early July date was mentioned. All other discussions regarding training were postponed to a future meeting.
7. Adjournment
Prior to adjourning the Board set the following date (s) for subsequent meetings: Tuesday, April 19, 2022 and Thursday, April 21, 2022 both at 9:30 A.M.
Member Paslawsky motioned to adjourn, seconded by Member Herbst.
The motion carried unanimously 3-0. The meeting adjourned at 2:37 P.M.
https://lakecounty.legistar.com/View.ashx?M=M&ID=951290&GUID=02124E74-71DB-4318-99F5-7243C3F35E7D
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