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Appointing Additional Members to the Board of Review
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WHEREAS, the Illinois Property Tax Code requires that the Board of Review in every County under township organization consist of three members, regardless of parcel count or workload (35 ILCS 200/6-5, et seq.); and
WHEREAS, the Kane County Board of Review holds numerous hearings on assessment complaints each year and must complete its work in a timely manner so that real estate tax bills can be mailed on time; and
WHEREAS, the cost of late real estate tax bills can exceed $60,000 per day; and
WHEREAS, the Illinois Property Tax Code provides that in such circumstances, a
County Board may declare by resolution that the number of complaints filed with a Board of Review creates an "emergency situation" and causes the need for additional members of the Board of Review so that it may complete its work in a timely manner; and
WHEREAS, the Illinois Property Tax Code provides when the County Board adopts such a resolution, the Chairman of the County Board may appoint additional qualified members to the board of review to hold separate hearings on complaints.
NOW, THEREFORE, BE IT RESOLVED that an emergency situation, as defined by the Illinois Property Tax Code, exists for the 2024 taxable year and the Chairman of the County Board may appoint additional qualified members to the Board of Review to hold separate hearings on complaints so that the Board of Review may complete its work in a timely manner.
Passed by the Kane County Board on July 9, 2024.
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John A. Cunningham, MBA, JD, JD Corinne M. Pierog MA, MBA
Clerk, County Board Chairman, County Board
Kane County, Illinois Kane County, Illinois
Vote: