Board of Review Assessment Complaint Form - Kendall County

NOTICE TO KENDALL COUNTY TAXPAYERS: ASSESSED VALUES FOR 2013Valuation date (35 ILCS 200/9-95): January 1, 2013Required level of assessment (35 ILCS 200/9-145): 33.33%Valuation based on sales from (35 ILCS 200/1-155): 2010, 2011, & 2012Publication is hereby made for equalized assessed valuations for real property in this township inaccordance with 35 ILCS 200/12-10. As required by 35 ILCS 200/9-210 and 35 ILCS 200/10-115, thefollowing equalization factors have been applied to bring the assessments to the statutorily required threeyearmedian level of 33.33%:FARM CLASSFARM, LOTS, LANDS…………………1.0000FARM IMPROVEMENTS…………….1.0000RESIDENTIAL - LOTS, LANDS, IMPROVEMENTSFARM CLASS -NON-FARM LOTS, LANDS, NON-FARM IMPROVEMENTSLITTLE ROCK TOWNSHIP ………………………..1.0000BIG GROVE TOWNSHIP …………….…………….1.0000FOX TOWNSHIP ………………. …………1.015BRISTOL TOWNSHIP…………………………………1.0000OSWEGO TOWNSHIP …………………………..1.0000KENDALL TOWNSHIP ……………………………….1.0000NA-AU-SAY, SEWARD, LISBON …………………1.0000Questions about these valuations should be directed to:TOWNSHIP NAME ASSESSOR NAME PHONE NUMBERBIG GROVE RAY EDDY 815-695-5866FOX DICK WHITFIELD 630-553-9084LITTLE ROCK MARIE BRACKEN 630-552-3328OSWEGO DAVE MAHER 630-554-3214BRISTOL RAY WACLAW 630-553-3940KENDALL MIKE HARDECOPF 630 - 553-6525NA-AU-SAY, SEWARD, LISBON SUSIE BRUSVEEN 815-475-4609Property in all Townships, other than farmland and coal, is to be assessed at a 33.33% medianlevel of assessment, based on the fair cash value of the property. You may check the accuracyof your assessment by dividing your assessment by the median level of assessment. Theresulting value should equal the estimated fair cash value of your property. If the resultingvalue is greater than the estimated fair cash value of your property, you may be over-assessed.If the resulting value is less than the fair cash value of your property, you may be underassessed.You may appeal your assessment to the Board of Review.If you believe your property’s fair cash value is incorrect or that the equalized assessed valuation isnot uniform with other comparable properties in the same neighborhood, the following steps should betaken:1. Contact your township assessor’s office to review the assessment.2. If not satisfied with the assessor review, taxpayers may file a complaint with the KendallCounty Board of Review. For complaint forms, instructions, and the Rules and Procedures ofthe Board of Review, call (630) 553-4146 or visit www.co.kendall.il.us for more information.3. The final filing deadline for your township is 30 days from this publication date. After thisdate, the Board of Review is prohibited by law from accepting assessment complaints forproperties in this township. For more information on complaint deadlines, call (630) 553-4146or visit www.co.kendall.il.us .

Your property may be eligible for homestead exemptions, which can reduce your property’staxable assessment. For more information on homestead exemptions, call (630) 553-4146 or visitwww.co.kendall.il.us .Your property tax bill will be calculated as follows:Final Equalized Assessed Value – Exemptions = Taxable Assessment;Taxable Assessment x Current Tax Rate = Total Tax Bill.All equalized assessed valuations are subject to further equalization and revision by the KendallCounty Board of Review as well as equalization by the Illinois Department of Revenue.A complete list of assessments for this township for the current assessment year is as follows:

KENDALL COUNTY BOARD OF REVIEW111 West Fox Street, Yorkville, IL 60560 (630-553-4148)REAL ESTATE ASSESSMENT APPEAL FOR YEAR January 1, 2013Office use only:Appeal # Hearing Date ______________________ Hearing Time _____________________-_________-_________-_________ (ONE PARCEL PER FORM)PROPERTY INDEX NUMBER (PIN)FILING THIS APPEAL IS NOT A PROTEST OF TAXES. THS APPEAL ASSURES YOU OF A HEARING RELATIVE TO THE ASSESSMENT OF YOUR PROPERTY AS PLACED BY THETOWNSHIP ASSESSOR AND/OR SUPERVISOR OF ASSESSMENTS.PROPERTY ADDRESS__________________________________________________DATE_________________________________________________OWNER NAME_______________________________________________________HOME PHONE_________________________________________ADDRESS___________________________________________________________BUSINESS PHONE_______________________________________CITY /ZIP CODE______________________________________________________TOWNSHIP____________________________________________The assessment is HIGHER / LOWER than the assessment of comparable properties.Reason for appeal:Property is assessed at more/less than 1/3 of its MARKET VALUE. CLASS: Single family residence APTS Vacant LandUniformity Commercial/Industrial FARMIntervener STATUS: Owner Occupied RENTAL-Rent/Month ________PURCHASE PRICE $___________________________________________OTHER_________________________________________________________What do you think the FAIR MARKET VALUE of your property should be?PROPOSED PROPERTY ASSESSMENT$_____________________________________ DIVIDED BY 3 = $_____________________________________(Fair market value of property, as of January 1, 2013.)(Divide fair market value by 3 to equal your proposed assessment.)If the above information is not filled out, the Board of Review will assume the assessment reduction request is less than $100,000.THE RESIDENTIAL GRID SHEET ON PAGE 2 MUST BE FILLED OUT AND SUBMITTED WITH APPEAL.Oath: I do solemnly confirm that the statements made and the facts set forth in the foregoing complaint are true and correct to the best of my knowledge.OWNERS/INTERVENERS SIGNATURE_________________________________________________________________________________________I WISH TO APPEAR AT THE HEARING. Please notify me by mail of my designated hearing date and time.I WILL NOT APPEAR AT THE HEARING. I request the Board make a decision based on the evidence submitted. Iunderstand that I will NOT receive a hearing notice, but will receive notice of the Board’s decision.OWNER WILL NOT APPEAR; ATTORNEY WILL APPEAR.If the owner is represented by an attorney, a separate letter of authorization is required to be submitted at the time of filing thecomplaint form. Failure to provide proper authorization with this filing may result in no scheduled hearing.ATTORNEY’S NAME _______________________________________ ATTORNEY’S SIGNATURE ___________________________________________(PLEASE PRNT)ADDRESS _______________________________________________________________________________________________________________(Street Address) (City) (State) (Zip) (Phone)IL ARDC Registration No.Office use only:PRESENT ASSESSMENT (AS OF JANUARY 1, CURRENT YEAR)LAND____________________________________________________BUILDING________________________________________________TOTAL___________________________________________________Office use only:ACTION OF BOARD OF REVIEWLAND______________________________________________________BUILDING___________________________________________________TOTAL______________________________________________________

RESIDENTIAL COMPARISON GRIDPlease complete the Residential Comparison Grid. Information necessary to complete this form is available from your local townshipassessor, and from your own firsthand knowledge of comparable properties. Please include pictures of the subject property andcomparable properties. A copy of your information will be sent to your local assessor.1. (PIN) Parcel IDNumber2. Street AddressSubject Property Comparable #1 Comparable #2 Comparable #33. Neighborhood/Subdivision4. Lot size/Acreage5. Structure type/Style/Number ofstories6. ExteriorConstruction7. Age of Property8. Living Area (SquareFeet)Excluding basementand/or garage square feet.9. Basement Area(Full or partial)10. Air Conditioning11. Fireplace12. Garage Sq. footage(Number of cars)13. Other (i.e. inground pool)14. Date of sale15. Sale Price16. Land Assessment17. BuildingAssessment18. Total Assessment19. Price per squarefoot(Building Assessment, line17, divided by living area,line 8.)

KENDALL COUNTY BOARD OF REVIEW111 W. FOX STYORKVILLE, IL 60560630-553-4146RULES 2013Rule 1 Only a taxpayer or owner of property dissatisfied with the property’s assessment fortaxation purposes, or a taxing body that has a tax revenue interest in the decision of theBoard on an assessment made by any local assessment officer, may file a complaint with theBoard.a. Any attorney filing a complaint on behalf of a taxpayer or property owner musthave authorization by an owner of record; this authorization must accompany the originalcomplaint form. Authorizations signed by management company representatives andassociation presidents must be accompanied by a resolution of authorization by theassociation’s board pursuant to 765 ILCS 605/10.b. Any taxpayer who is not the owner of record or the beneficial owner via anIllinois Land Trust must, at the time of filing the complaint, provide a copy of the writteninstrument that transfers property tax liability from the owner to the taxpayer.c. Any non-owner representing an owner before the Board of Review is engaged inthe practice of law (See In Re: Yamaguchi, Ill. Supreme Court (1987), 118 Ill.2d 417, 515N.E.2d 1235, 113 Ill.Dec. 928); therefore, only attorneys licensed to practice law in Illinoismay file a complaint on behalf of, or represent at hearing, a taxpayer or property owner.d. Nothing in this section shall be deemed to prevent third-party assistance so that thosetaxpayers and property owners with language and/or disability barriers may participate inhearings before the Board of Review.Rule 2 All parties testifying at the hearing will be formally sworn in as witnesses by the Clerk of theBoard of Review.Rule 3 All persons or corporations having complaints shall make the same in writing on formsfurnished by the board. A separate form must be submitted for each parcel. All forms mustcontain the property address as well as the mailing address of the complainant and shall besigned by the property owner.Rule 4 Complaint Formsa. FULLY COMPLETED FORMS AND GRIDS must be filed with the Clerk of the Board ofReview on or before: SEE BELOW FOR YOUR TOWNSHIP.Little Rock 10/21/2013 Na-Au-Say 10/21/2013Bristol 10/21/2013 Big Grove 10/21/2013Oswego 10/21/2013 Lisbon 10/21/2013Fox 10/21/2013 Seward 10/21/2013Kendall 10/21/2013b. All evidence to support the complainant’s opinion of market value must be submitted tothe board at the time of filing the complaint form.

c. When filing on commercial, industrial or residential property of 12 units or more and thecontention is based on income, you must submit one copy of your income/expensestatement for the last 3 years proceeding the current assessment year. Also include onecopy of your individual rents (per square foot, per unit, per office, etc.).d. When you intend to support your opinion of market value with a real estate appraisal, itmust be done by a Licensed Illinois Real Estate Appraiser and have an effective date ofJanuary 1 of the assessment year. One original copy of the appraisal must be submittedat the time of filing. An appraisal is NOT mandatory in order to have your propertyreviewed by the board. Please note that an appraisal that was done for a mortgage orrefinance will be given less weight than one that was done for ad valorum purposes.e. Reductions of $100,000 or more require the taxing bodies to be notified. Therefore theProposed Property Assessment box must be filled in. If this box is not filled in, the boardof review will not make a reduction of $100,000 or more.f. Petitions addressed to the board regarding a matter of equalization must show the classor classes of property or the taxing jurisdictions that appear to be out of line with thegeneral assessment level prevailing in the county. If such petitions are to receivefavorable consideration, they shall be supported by assessment ratio data.g. Failure to comply with any of the above will cause the board of review to make a decisionbased on the evidence presented at the time of filing.Rule 5 Hearingsa. Complainants will be notified by mail as to the date and time of their hearing. If acomplainant fails to appear for the hearing, the board will take such action as they deemto be legal and just.b. At the hearing, the board of review will hear evidence from both the complainant and thetownship assessor as to over or under-valuation. The board will take all evidence intoconsideration and will render its decision at the hearing or at a subsequent date. Whenpresenting your evidence, please bear in mind that the members of the board havereviewed the submitted material and have a good deal of knowledge and real estateexperience. A recitation of the evidence is not necessary. The board will ask thenecessary questions to obtain an understanding of your position.c. The appellant will be notified in writing of the board of review’s FINAL decision. Alldecisions made by the board are subject to equalization. All decisions made by the boardof review can be appealed to the Illinois Property Tax Appeal Board. Those petitionsmust be filed with the state within 30 days of the date printed on the board’s writtendecision.Rule 6 Any taxing body or entity wishing to intervene in a matter already before the board must fileon a proper board of review form. Such filing must be within 10 days of the postmarked dateappearing on the $100,000 notice. Said intervener must file their supporting evidence within14 days of the aforementioned postmark.Rule 7 The final filing date for the township assessors to submit requests for change shall bedetermined by the board of review.Any or all of the foregoing rules may be waived in a particular instance upon a majority vote of theboard of review for good cause shown.These rules will be updated as needed.