TAX ADVOCACY

In the 2023 reassessment cycle, properties in the south and west suburbs were reassessed. The updated property values are reflected on the second installment property tax bills that are online and will hit mailboxes in early July. Prior to the reassessment, residential property made up 68% of total assessed value, while non-residential made up 32%. After the CCAO set values and processed appeals in the south and west suburbs, homeowners’ share would have dropped slightly, to 67%. Because share of assessed value can correspond to share of tax burden, a drop in homeowners’ share could mean a drop in the share of tax burden. However, the CCAO is not the final arbiter of assessments in Cook County – the BoR has the ability to change property values during the appeals process. Following appeals with the BoR, the residential share of total assessed value increased to 71%. This was mainly because of appeals granted to non-residential properties: In total, the assessed value of non-residential property decreased $950 million, or just over 18%, during the BoR appeals stage. These changes in the distribution of the property tax burden could affect many of the second installment tax bills issued to homeowners in the coming weeks. Assessed values are used to calculate the tax base for individual taxing districts that, together with the levy, determine the tax rate. (Other factors, such as Tax Increment Financing districts, exemptions, the multiplier, and the “recapture” provision, also affect tax rates.) As a result of BoR appeals, homeowners in many parts of the south and west suburbs will take on a larger share of the tax burden – and a greater increase in their property taxes – than they would have under the CCAO’s values. Variations within townships Appeal changes varied significantly between each of the 17 townships that were part of the 2023 south suburban triennial reassessment. But the same pattern held throughout – in each township, homeowners saw their share of assessed value increase following appeals with the BoR. In Bloom Township, which includes Chicago Heights and Lynwood, residential property made up 65% of assessed value before the reassessment. The CCAO’s assessments increased total assessed values across the township by about $215 million, and decreased homeowners’ share of this value to 64%. In townships where residential property makes up the vast majority of the tax base, changes on appeal were less drastic but followed the same trend as elsewhere. In River Forest Township, for example, homeowners increased from 88% to 90% of the share of assessed value following appeals with the BoR. In individual south and west suburban municipalities, many of the same patterns held. Chicago Heights, Stickney, and Phoenix all saw homeowners take on a share of assessed values that was 9-10 percentage points greater under the Board of Review’s final values than the CCAO’s. It was only in Ford Heights that residential property’s share of value decreased following BoR appeals. About the CCAO Data Dashboards Data Dashboards are created by the Assessor’s Office to allow viewers to review assessments at each stage of the assessment process. In the first stage, the CCAO sets values and processes appeals. In the second and final stage, the Board of Review adjusts those values based on appeals filed in their office. The Dashboards provide a clear view of how the tax burden is split between residential and commercial property owners. They also show the burden shifts at each stage. The CCAO has released Data Dashboards since 2020 for townships and municipalities within Cook County. To explore all the publicly available data, visit www.cookcountyassessor.com/dashboard.

Second installment tax bills cannot be issued until the county’s two tax appeal agencies complete processing of all tax appeals. During the last two years, computer compatibility problems between the agencies delayed appeal processing by several months and as a result, second installment tax bills were not due until December. This year, the appeal agencies made a concerted effort to complete their work earlier and they successfully processed all appeals as of May 5. Historically, appeal completion dates in early May have left enough time to complete the other steps necessary for bills to be issued on time. Unless there are unexpected delays in the remaining steps in the process, this year’s bills should be due Aug. 1. The budgets of schools and other local governments can be severely disrupted when the tax revenue they rely on arrives four or five months late, as has happened in the last two years. And the budgets of taxpayers also can be disrupted by unpredictable due dates for tax bills. The expected Aug. 1 due date for this year’s second installment bills will be just eight months after the due date of last year’s second installment bills, and during those eight months taxpayers will have paid three property tax bills. This will cause hardship for some. “For the sake of taxpayers and taxing districts, I hope there will be more certainty and predictability in tax bill due dates going forward,” said Assessor Carosielli. If you believe your property has been over-assessed, Elk Grove Township will assist you in researching comparable properties and submitting the appeal. The Assessor’s office is currently open to take assessment appeals for filing with the Cook County Assessor’s Office through Monday, July 1. To make an appointment, please call the Township Assessor’s office at (224) 265- 6110 or send an email to egtappeals@elkgrovetownship.com. If you choose to send an email, you must include your name, PIN or address, phone number, and email address. To learn more about submitting an appeal, visit elkgrovetownship.com.

Taxpayers should note that the extension of the due date is a result of special circumstances surrounding last year’s tax bills and will be in effect for this year only. Under state law, Cook County tax payments are supposed to be spread throughout the year, with first installment bills due on March 1 and second installment bills due August 1. But computer compatibility problems between Cook County’s tax appeal agencies caused significant delays in the mailing of last year’s second installment tax bills. The result was that second installment tax bills were due December 30, 2022, the latest-ever due date for such bills. Concerned that this year’s first installment bills would be due just sixty-one days after last year’s second installment bills, Connie Carosielli and her colleagues in the Cook County Township Assessors Association were among those who advocated for the extension of the first installment due date with the state legislature. “I and my colleagues were concerned that a two-month interval between due dates was too short and would cause financial difficulties for some taxpayers,” Connie said in explaining her support. “We were especially concerned about property owners whose tax bills increased unexpectedly after reassessment and taxpayers who do not have tax escrow accounts with mortgage companies but instead pay property taxes on their own.” The extension of the due date was approved by the state legislature with bipartisan support during its fall veto session and signed by the governor on December 21, 2022.

This year’s second installment property tax bills could be delayed as late as December. When they finally arrive, the Elk Grove Township Assessor’s office will be available to answer any questions and to help residents determine if they are receiving all the exemptions that they deserve. Elk Grove Township will experience Cook County’s triennial reassessment this year, so property assessments and taxes will change for many residents. Analysts on the Township staff will do research on behalf of residents to determine if the new property assessment is too high relative to other comparable properties. If the assessment is found to be questionable, the staff will assist residents in filing an appeal. Staff members will help to determine if there are reasons to correct the County’s data, and if errors are found, they will assist residents in filing corrections. Appeals and the corrections can, in some cases, result in significant tax savings. Exemptions that are available to many Township residents include Homeowners, Senior, Senior Freeze, Disability, Disabled Veterans, Veterans and Returning Veterans. Township staff will assist residents in both determining if they are eligible for any of these exemptions and in applying for them. Also, exemptions that a resident has been correctly receiving can be mistakenly omitted by the County. In this case, staff will assist residents in getting their exemptions reinstated. Helpful information, such as the fact that exemptions are not ever reflected in the first property tax installment, is also shared with residents by staff members.  “Our primary goal in the Assessor’s Office is to serve the taxpayers of the Township,” said Elk Grove Township Assessor Connie Carosielli. “We are truly advocates for our residents and our staff of analysts works as a team to ensure they have accurate assessments and are aware of any exemptions or refunds available to them.” Other services available through the Assessor’s Office include the staff working with the Cook County Treasurer’s Office to make name or address changes for property tax bills so that residents don’t have to travel downtown for this service. Free notary services are also available.  For questions, to schedule an appointment with the Assessor’s Office or to be added to an email that includes important information regarding property tax assessments and deadlines, please call 224-265-6110 or email assessor@elkgrovetownship.com.  For more information on services available through the Elk Grove Township Assessor’s Office, visit elkgrovetownship.com/assessor/.

In a recent Chicago television interview, a representative from the company acknowledged that CCRD already has a free program, but falsely claimed it only covers Chicago. CCRD’s Free Fraud Alert covers Chicago and the entirety of Cook County, and in fact, many collar counties to Cook also offer similar Free Fraud Alert Programs. Under the property laws and open recording system of Illinois, homeowners are not able to “lock” or “freeze” the title of their home. Naming a service after a protection feature that is not even available does a disservice to homeowners by perpetuating a false sense of security. “I’ve been very clear in making sure homeowners know that they cannot lock their home titles, but that they can get 24/7 monitoring and alerts for free through CCRD’s Free Property Fraud Alert Program,” said Karen Yarbrough, Cook County Recorder of Deeds. “Helping homeowners is about empowering them with accurate information so they can protect their most vital asset. Confusing them to sell a product is wrong.” Since taking office Recorder Yarbrough has made efforts to raise awareness of what she calls “government resellers,” or companies that re-package free or low-cost government services and use flashy marketing or scare tactics to sell them at exorbitant cost. These resellers may offer free “reports” to make their offering seem more substantive, but these free “reports” are often simply data sheets on each property containing freely available public information. Companies reselling $10 deeds from CCRD for $100 are commonplace. “Every week my Property Fraud Unit is helping people get their homes back, or invalidating fraudulent recordings,” said Yarbrough. “We have worked very hard to create a strong team to fight on behalf of victims at no cost to them, and I’ve done this while cutting spending. Unfortunately I must speak out, as our office is being used in their marketing, and I must ask residents who are concerned about property fraud to first look at CCRD’s free option.” More information on CCRD’s Free Property Fraud Alert can be found at CookRecorder.com, including a quick and easy online registration form.