11/1/09 The 2nd Installment 2008 Tax Bills were Mailed to Taxpayers on 10/28/09
Please check your bill to make sure that you have received those exemptions to which you are entitled. Many taxpayers who had a transfer tax exempt deed transfer (such as a name change or joint tenancy transfer or marriage or divorce transfer or trust transfer) did not file for an exemption application and as a result did not receive exemptions to which they were otherwise entitled.
If you did not receive an exemption to which you were entitled then stop by the office with your 2nd installment 2008 tax bill. Bring an I.D. with you. We will prepare the necessary forms and file for your exemption.
You will receive quicker service by coming in to the office rather than by telephone or e-mail. We are open 8:00 till 5:00 Monday through Friday. Try to arrive early. 5255 W. Main St., Skokie.
Also, I will be hosting a tax bill discussion/seminar on 11/12/09. Please e-mail (preferred) or telephone (847/673-9300) the office to reserve a seat.
For a logical explanation written by someone who understands how the property tax system works click on these Chicago Tribune articles by Eric Zorn:
Helping Taxpayers Understand the Property Tax System
The 7% Solution
The stated market value increased. 9/27/09
It's not on the 9/17/09 "Notice of Change in Assessment" but the decrease in assessed value results in an increase in the assessor's stated market value. If you can bear with me for a few moments I will explain why that is actually better.
First, the property tax bill is based on assessed value and your assessed value did decrease. (Because other factors will impact the tax bill the 12% assessed value reduction does not necessarily mean a 12% tax bill reduction.)
Here is why the market value is higher. A parcel with a pre change stated market value of $230,863 had an assessed value of $36,937, 16% of stated market value. The 9/17 change decreases the assessed value by 12% to $32,506. But, in a separate, unrelated action, assessed value is now 10% of stated market value.
So . . . the thought is that as long as the assessed value is being amended the market value should be recalculated to reflect the new 10% rule. In the above example the stated market value is adjusted to $325,060. And $32,506 is 10 % of $325,060. So everything works. Assessed value is reduced 12% and the new assessed value is 10% of stated market value.
Assume that the above property owner has evidence that his real market value is $310,000. This would be a difficult challenge against against the old stated market value of $230,863. In other words how do you appeal a $230,863 market value by saying that the real market value is $310,000?
The $310,000 challenge works better against a stated market value of $325,060. The new stated market value is much closer to the actual market value. It's more transparent. Easier to see. Easier to understand. Easier to challenge. That's why the increase in stated market value benefits the property owner.
September 22, 2009 2nd Installment 2008 Tax Bills
My best guess, and it is a guess, albeit from speaking with all of the involved authorities, is that the 2nd installment 2008 tax bills will be mailed some time after October 15, 2009.
I will advise you as this date changes.
September 17, 2009
I have received word that today the Cook County Assessor has mailed the anticipated 12% assessed value reduction notices. You should receive your notice soon.
This notice is identified as a Change in Assessment. The notice will mention your right to appeal, and an appeal deadline date of October 19, 2009. But, it is a change in assessment down in value. So I do not believe that there will be many appeals.
The assessed value reduction is the Cook County Assessor's response to the fact that market values in Niles Township have dropped since the date of home sale data relied upon for the 2007 reassessment.
As always, call the office (847/673-9300) or stop by at 5255 W. Main St. Skokie with any questions or concerns.
July 22, 2009
Board of Review appeal decisions were
mailed to Niles Township taxpayers on 7/20/09.
For the most part I receive phone calls from the folks who are less than satisfied with the appeal decisions. But, if 90% of the people that call the office are not satisfied that does not mean that 90% of the people who filed an appeal are not satisfied.
Anyone who would like further explanation or discussion concerning the Board of Review results may attend one an immediate meeting that I have scheduled. Since everyone has similar issues, and since I anticipate more than a few interested persons, this will be a group meeting. It's all public record anyway. Please call the office (847/673-9300) to reserve a place for Friday July 24, 2009 at 6:00 pm. at my office, Niles Township Assessor, 5255 W. Main St., Skokie.
If this time does not work out for you then call or e-mail (mail@NilesTownshipAssessor.com) the office and state some generally good times for you. If I can group a number of people into the same date and time then I will set additional meetings to accommodate you schedule.
I advise anyone who feels that their assessed value remains too high to appeal to the Property Tax Appeal Board [PTAB]. At the meeting I will discuss the PTAB appeal process and help you file that PTAB appeal. Also, I will explain the somewhat complex relationship between an assessed value reduction and the tax bill.
April 23, 2009
Today, the Cook County Board of Review announced on its website that the appeal window for Niles Township opens tomorrow, 4/24/09. This appeal window will remain open through 6/9/09. June 9 is an absolute deadline beyond which the Board of Review will not accept appeals.
We can file appeals of the 2008 assessed value, which is the same as the 2007 assessed value. Remember, we cannot appeal the impact of exemptions or the tax bill itself.
You may file these appeals with my office. You may come in to the office for forms and assistance.
Also, I will host another Board of Review Appeal Preparation Seminar along with Cook County Commissioner Larry Suffredin. This will take place May 19, 2009, 7:00 pm, Skokie Public Library, Petty Auditorium, 6215 W. Oakton, Skokie.
April 23, 2009
Condominium appeals involve some considerations different from single family appeals. A number of condo boards and condo unit owners have requested a special appeal preparation session focusing on rules specific to condominiums. I have scheduled such a meeting for May 5, 2009, 7:00 pm at my Niles Township office, 5255 W Main St.
Space will be somewhat limited so please RSVP to mail@NilesTownshipAssessor.com or 847/673-9300.
April 13, 2009
I am going to implement expanded office hours at the Township. A number of considerations precipitate my decision. The need for taxpayer assistance has increased greatly as more and more taxpayers become overwhelmed by the complexities of our property tax system.
Also, I expect that closing of the Skokie branch of the Cook County Assessor's office will shift responsibility for delivery of taxpayer services to the Township.
In essence, I will expand the morning hours by opening at 8:00 Monday through Friday, while still remaining open until 5:00. The expanded evening hours will be until 8:00 pm on the first and third Mondays of the month.
So, 8:00 - 5:00, Monday through Friday and late hours, until 8:00pm, on the following dates:
4/20/09
5/4/09
5/18/09
6/1/09
6/15/09
7/6/09
7/27/09
8/10/09
8/24/09
9/14/09
9/29/09 Tuesday
10/13/09 Tuesday
10/26/09
11/16/09
11/30/09
12/14/09 and
12/28/09
March 16, 2009
Please note the new location for Scott Bagnall's 4/16/09, 7:00 pm, Board of Review Appeal Preparation Seminar:
American Legion Memorial Civic Center
6140 West Dempster
Morton Grove, Illinois 60053
March 5, 2009
Re Board of Review Appeals
A number of Niles Township taxpayers filed appeals of their 2008 assessed values with the Cook County Assessor. Many folks have recently received results of their appeal. For the most part, I am seeing that the Cook County Assessor’s office made little or no change in the assessed values. This is precisely what I had predicted and anticipated. I do not wish to intimate anything at all out of line by this. I am not especially clairvoyant here. It’s just that I see a number of factors involved and expected to see little or no change in these assessed values by the Cook County Assessor.
On to the Board of Review.
I have no indication at this time as to when the Cook County Board of Review will officially open to accept and process Niles Township appeals of the 2008 process values. So I am going to begin accepting Niles Township Board of Review 2008 assessed value appeals on April 16, 2009.
There is no cost to file. My office does not charge any fee whatsoever. There is no prerequisite to filing, that is you need not have first appealed to the Cook County Assessor.
These appeals to the Board of Review will tend to be somewhat more involved and comprehensive than were the appeals to the Cook County Assessor’s office. You will need to present competent evidence. Do not let this intimidate you in any way because I will help you prepare your appeal.
On April 16, 2009, at 7:00 p.m., at new location the American Legion Memorial Civic Center, 6140 West Dempster, Morton Grove, Illinois, I will present a Board of Review Appeal Preparation Seminar. While everyone is welcome, it helps me plan the seminar if you would be so kind as to either call or e-mail the office and indicate if you intend to attend. 847/673-9300, mail@NilesTownshipAssessor.com.
Should the Board of Review open for Niles Township appeals prior to April 16, 2009, I will move these dates earlier in time. And if I do move these dates earlier time I will post the new dates here and send out another e-mail notification to the Scott Bagnall e-mail notification list. If you are one of those few folks not already on that e-mail list then join here.
Niles Township Assessor
Scott Bagnall
March 5, 2009
Press Release
From: Niles Township Assessor Scott Bagnall
Re: Closing of the Skokie branch of the Cook County Assessor’s office
Cook County Assessor James Houlihan announced on March 4, 2009 that he will close five of the six suburban Cook County Assessor offices pursuant to a 4% budget cut. This includes the Skokie branch. While the Skokie branch of the Cook County Assessor’s office is slated for closing in this announcement, the Niles Township Assessor’s office will not close.
I do not know when, or precisely under what circumstances, the Skokie branch will close. However, I am well prepared and situated for such a closing. My office will seamlessly pick up the Skokie branch work load so that no Niles Township taxpayer will suffer any disadvantage.
For a number of years now the demand for increasing taxpayer related services has been met by Assessor James Houlihan even in spite of his desire to restrain and control his budget. But because of those budget concerns, I realized that there existed the potential to someday lose the services provided by the Skokie branch of the Cook County Assessor’s office. I also anticipated that should at some point that office close, that my office would need to step up and fill the void. And so it is that I am well prepared to mitigate against any adverse impact that the closing might otherwise have on local taxpayers.
I am also confident that Assessor Houlihan will do everything within his power to assist me and my office in serving and meeting the needs of Niles Township taxpayers following closing of the Skokie branch.
With transitional assistance from Assessor Houlihan, and my preparations for just such a contingency, my office will provide all of the necessary Niles Township taxpayer services.
Taxpayers may direct inquiries to my office, 5255 W. Main St., Skokie, 847- 673- 9300, or visit my website at NilesTownshipAssessor.com.
Scott Bagnall
Niles Township Assessor
2/3/09 Now that tax bills are in the mail boxes, my office is receiving numerous telephone inquiries. Many callers want to know about the next opportunity to appeal their assessed value (remember, we do not get to appeal the tax bill).
The next step is Board of Review. You may file an initial appeal with the Board of Review. That is, you need not have first appealed to the Cook County Assessor. At some point in the future a Board of Review appeal window will open. I do not at this time know when, but more often than not I receive very little notice. So I advise you to get on my e-mail notification list.
Send an E-mail to Scott Bagnall and I will add you to my e-mail notification list. I intend to e-mail appeal dates and other property tax information to that list. It is also advisable to monitor this website where I will post dates when I receive them.
1/27/09 Cook County has mailed the 1st installment 2008 tax bills. Yippee.
The tax bill year is one year behind the calendar year. The first installment is 50% of the total (1st + 2nd installments, which are rarely equal in Cook County) previous year tax bill. This is because numerous complexities and considerations make it impossible for anyone to know the A) equalized assessed values and B) the tax rate and therefore C) the tax bill amount until late fall.
Notice 1/20/09
The Cook County Assessor has mailed the 2008 Senior Citizen Assessment Freeze applications. The property tax year is one year behind the calendar year. So we pay the 2008 property tax in calendar year 2009. And that's why we have a 2008 rather than a 2009 application.
Sometimes, taxpayers who qualify for this exemption do not receive an application in the mail. I will upload a 2008 Senior Citizen Assessment Freeze application to this website as soon as I see one.
We need to have these completed and back into the office by the February 18, 2009 deadline.
Homeowner exemptions and Senior Homeowner (different from Senior Assessment Freeze) exemptions that were received in 2007 will automatically renew in 2008. But please check your exemption status with my office around July, 2009 if you had some type of a title change, such as adding or deleting an owner or a transfer to a trust, in 2007.
As always, if you do not know whether or not you have received an exemption, or whether or not you should receive an exemption, then stop by the office for assistance. 5255 W. Main St., Skokie, 847/673-9300.
Please notify any friends, neighbors or relatives who may not otherwise see this notice.
Send your e-mail address to:
mail@NilesTownshipAssessor.com and I will add you to the e-mail notification list.
Press Release
Niles Township Assessor Scott Bagnall Will Conduct Appeal Seminars/Workshops on 12/18/08
At 6:00 pm, Seminar #1:
What...............Commercial/Industrial/Retail Appeal Seminar
and Workshop
When..............December 18, 2008, 6:00 pm
Where.............Skokie Public Library, Petty Auditorium
5215 W. Oakton St. Skokie
Who................Commercial/Industrial/Retail property tax
payers of Niles Township.
Bring This.......(If able) 2006 2nd installment tax bill and 2007
2nd installment tax bill, plus a copy of each for
Assessor Bagnall
Scope.............Scott Bagnall will discuss how to prepare a
Commercial/Industrial/Retail assessed value
appeal. There is no fee or other cost.
At 7:30 pm, Seminar #2:
What...............Residential Appeal Seminar and Workshop
When..............December 18, 2008, 7:30 pm
Where.............Skokie Public Library, Petty Auditorium
5215 W. Oakton St. Skokie
Who................Residential or mixed use (business plus
connected less residential units, total of six units
or less) property tax payers of Niles Township.
Bring This......(If able) 2006 2nd installment tax bill and 2007 2nd
installment tax bill, plus a copy of each for
Assessor Bagnall
Scope.............Scott Bagnall will discuss how to appeal a
residential assessed value. Depending on
workload, we will do our best to assist taxpayers
in filling out appeal forms during the seminar.
Assessor staff will also accept appeal forms for
filing. You may download a 2008 assessed value
appeal form from NilesTownshipAssessor.com
There is no fee or other cost.
No registration or RSVP is required but please call Scott Bagnall’s office at 847/673-9300 if you intend to attend so that we can make an estimate of how many people to expect.
For additional information visit NilesTownshipAssessor.com
File a Niles Township Assessed Value Appeal
I am going to begin accepting assessed value appeals on 11/24/08. This level of appeal will be to the Cook County Assessor for the 2008 assessed value (which is the same as your 2007 assessed value).
In an effort to spread out the applications I ask that taxpayers come in to the office according to the following schedule:
11/24/08 - 12/4/08 if your last name begins with A - M;
12/5/08 - 12/10/08 if your last name begins with L - Z; and
12/11/08 - 1/13/09 everyone.
My office will not turn anyone away between 11/24 and 12/11, but if it’s crowded, we will ask that you allow us to first assist those taxpayers whose last names fit within the requested range.
My office will have you fill out an appeal form. If able, please bring your 2nd installment 2006 and 2nd installment 2007 tax bills to the office.
I will also meet taxpayers before hours or after hours. E-mail or call to schedule an appointment. No one in Niles Township will miss out on the opportunity to file an appeal on account of date or time concerns.
Remember, as much as we might like to, we do not appeal tax bills. So, that 2nd installment 2007 tax bill is not going to change absent an error (a decrease in market value is not error). We appeal assessed value. But, when you come in we will check your tax bill for errors.
Significant tax bill increases from 2006 to 2007 have resulted more so from the tax burden shifting aspect of the 10 year homeowner exemption than from an assessed value increase.
You do not need an attorney. There is no fee or other cost to appeal. The Cook County Assessor would not raise the assessed value of someone who files an appeal.
If the Cook County Assessor returns your appeal with little or no change, do not despair. I want you to then appeal to the Board of Review. The Board of Review will open for review some time in 2009. I will post that date when I have it.
I especially encourage commercial, industrial and retail to consider filing assessed value appeals. I am concerned that some Township businesses might overlook a bona fide challenge. Business owners please e-mail, mail@NilesTownshipAssesssor.com, or call,847/673-9300, for an appointment.
Scott Bagnall, Niles Township Assessor, 5255 W. Main, Skokie
Consolidation of PINs
A number of Township properties have more than one PIN. Occasionally taxpayers will consolidate these multi PIN properties into a single PIN. When a taxpayer makes such a request, the Cook County Assessor issues a new PIN. I have recently seen a situation where issuance of that new PIN caused a substantial assessed value increase. It should not have done so. That new PIN also caused the computer to reject a 10 year homeowner exemption. It should not have done so. E-mail me Mail@NilesTownshipAssessor.com if you have experienced a similar situation.
This Time I Need a Bit of Assistance From The Tax Payers
10/21/08
I want to do further research in an effort to determine if there might exist some erroneous 2007 2nd installment tax bills.
And you folks get to help.
I have three very specific, yet separate, classes of tax bill that I want to research.
Class #1
A. Tax bills on parcels that have previously received a senior citizen assessment freeze; AND
B. That would qualify for the senior citizen assessment freeze for the 2007 2nd installment tax bill (the current bill); AND
C. That did not receive the senior citizen assessment freeze on the 2007 2nd installment tax bill.
OR
Class #2
Tax bills for parcels that had a "not for value" transfer such as quit claim deed, spouse to spouse or other intra family deed, individual to trust deed, and the like, that was recorded during 2004 or 2005.
OR
Class #3
A. Tax bills for residential parcels that have more than one PIN (so, there would be more than one tax bill for a single parcel); AND
B. The tax payer is qualified to receive a senior citizen assessment freeze for the 2007 tax bill (this is the current tax bill) even if it appears that the tax payer did receive a senior citizen assessment freeze.
It is difficult to get the word out on something like this so please mention my request to anyone who may fit into one of these classes.
If the property falls into one of these three classes then I would like the opportunity to review your tax bill(s).
Please do one of the following to get your 2nd installment 2007 tax bill (I need all of the bills for the multi PIN parcels) to me (and it really, really helps if you can also send your 2006 2nd installment tax bill):
1. Copies only. No original tax bills.
2. Drop off or mail to:
Niles Township Assessor Scott Bagnall
5255 W. Main Street
Skokie, Illinois 60077
OR
3. Fax to 847/673-3214;
OR
4. Scan and e-mail to Mail@NilesTownshipAssessor.com
Please be certain to mark the bill with a voice mail equipped telephone number, your name and your e-mail address.
2nd Installment Tax Bills Have Been Mailed
10/5/08
Joe, a Niles Township homeowner, came in to my office last week. He was not happy with his tax bill. His neighbor has the mirror image house, in precisely the same tax district. And yet his neighbor has a significantly lower bill. It is extremely helpful to our analysis that Joe brought his 2nd installment tax bill for tax year 2007 in to the office.
'Well, let’s have a look.'
We appeal assessed values, not the tax bill itself. So Joe cannot appeal his tax bill.
Joe’s October 2008 tax bill is for calendar year 2007 property taxes. Niles Township was reassessed in 2007. This is our first look at a tax bill with the 2007 assessed value. Taxpayers who felt their 2007 reassessment unfair had a couple of opportunities to challenge that reassessment. Once to the Cook County Assessor, twice to the Cook County Board of Review and once to the Property Tax Appeal Board.
Joe did not appeal his reassessment. But neither did the neighbor. And they have exactly the same assessed value. So no help here. Let’s proceed with our examination.
This first requires a bit of background. My office does not set the amount of the tax bill. I deal with assessed value, a component used to determine equalized assessed value. The Cook County Assessor’s office calculates assessed value. I review assessed value for uniformity, assist taxpayers in appealing a non uniform assessment and also ensure that a tax payer receives the appropriate exemptions. In other words, I represent tax payers. Like Joe.
Joe did not appeal. So, there can generally be no adjustment to the 2007 assessed value. But he could qualify for certificate of error relief and a partial refund under two circumstances. One, if the assessed value were based on a significant property characteristic error. Something like he was assessed for 3,000 square feet on a 2,000 square foot home. No luck here. Let’s keep going.
The other basis would be if Joe did not receive an exemption to which he was entitled. We are still seeing problems from a "computer error" that affects "not for value" property transfers such as quit claim deeds, spouse to spouse and other intra family deeds, individual to trust deeds and the like that took place during 2004 and 2005. The "computer error" reported these as bona fide "for value" transfers and wiped out the exemption entitlement. Joe did not have a 2004 or a 2005 transfer. So no problem here.
As shown on his 2nd installment tax bill, Joe did receive credit for a homeowner exemption. Upon further discussion I determined that Joe did not qualify for the alternate homeowner exemptions; the 7% cap or long term occupant. He also did not qualify for a senior exemption or senior assessment freeze. Joe’s neighbor, on the other hand, qualified for all of these exemptions. The neighbor therefore received a lower equalized assessed value which corresponds to a lower tax bill. This might not be the complete answer though.
Next, I compared, for each itemized taxing body listed on his 2nd installment bills, dollars received from the 2007 tax bill to dollars received from the 2006 tax bill. Sometimes, huge increases in a line item result from voter approved referendum. Nothing revealing here.
But Joe’s bill still seemed a bit high. Back to the assessed value. Comparison to similar properties in his neighborhood suggested that Joe’s property appeared over assessed. “So now what” asked Joe, “I never appealed the assessed value”?
We cannot appeal the assessed value for property tax year 2007. Those books are closed. But we can appeal the 2008 assessed value (which is the same number used in 2007). At some point prior to the time that the 2nd installment 2008 bill comes out (fall 2009) we will have opportunities to appeal the 2008 assessed value to the Cook County Assessor’s office and to the Cook County Board of Review. “That’s great” says Joe. When”? I told Joe that the Cook County Assessor has scheduled the Niles Township appeal window to open on 12/18/08. This is a tentative date and I do not have a Board of Review date yet. One township's window opens as the another township's window closes. Workload.
“Well, if you don’t know for certain, and if they don’t know for certain, then how am I supposed to know when”? asked Joe.
“Well Joe. Leave me your e-mail address and I will send you the dates when I know the dates. Watch this website. Call my office periodically.” The Board of Review appeal window will be after the Cook County Assessor appeal window.
I asked Joe if he was now happy with his tax bill. “Not really, I do not like tax bills” he said, “but I am not angry now that I better understand what influences the bill.”
"Glad to help. Anytime that you have a question Joe, just stop by the office, 5255 W. Main St."
Did you Miss the June 30 Filing Deadline for the Long Time Occupant Exemption?
If so, bring your application into the office ASAP and I will submit it for you anyway. If you did not receive an application in the mail and you believe that you qualify for this exemption then you may download the application from the link below, or, we will print one for you at the office. Please remind your friends, family and neighbors to take advantage of this exemption if they have not already done so. And if you know of anyone in Niles Township who for health, mental or physical circumstances might be missing out then call the office with your information and I will make contact. (posted 7/5/08)
Long Time Occupant
Exemption
File by June 30, 2008
There exists an exemption for folks who have lived in their home for ten years or longer. The enabling statute (35 ILCS 200/15-177) is difficult to read. So let’s look at this in terms of general qualifications. To qualify for the long time occupant exemption, an applicant must:
1. Have occupied the same home for a period of 10 or more continuous years as of January 1 of the property tax year for which exemption is sought (the current time period is 1/1/97 through 1/1/07); and
2. Be the owner or lessee of that property and be liable for payment of the property tax; and
3. Have a total household income (see the instructions link below) of $75,000 or less (7% assessed value increase limit) or $100,000 or less (10% assessed value increase limit); and
4. File a long time occupant exemption application for each year (in the future) for which the exemption is desired.
Under certain circumstances transfers within a family, or divorce, will not break the 10 year continuous chain. Call the office at 847/673-9300 with specific questions.
The intent is to apply the most beneficial of these three exemptions:
-Homeowner Exemption;
-Long Time Occupant Exemption; or
-Senior Freeze.
The Cook County Assessor has mailed Long Time Occupant Exemption applications to those tax payers who show up on the system as having lived at the same address from 1/1/97 through 1/1/07. If you have not received the application, and you believe that you might qualify, then you may download the application and instructions from this website by clicking on the links below.
Long Time Home Occupant Exemption Application
Long Time Application Instructions
You may file for the exemption by mailing your application to: Cook County Assessor, 118 N Clark St., 3rd Floor, Chicago, Illinois 60602 or you may file your application with my office located at 5255 W. Main St., Skokie and I will hand deliver your application to the Cook County Assessor’s Office.
If you wish to file your application with my office then please do so by 4:30 pm on June 30, 2008.
As always, I encourage you to frequently review your property tax status and to apply for every exemption for which you might qualify. You may visit this website for updates and you may call or stop by the office anytime Monday through Friday between 9:00 and 4:30.
Appeal Seminar/Workshop 3/18/08
Niles Township Assessor Scott Bagnall will sponsor an appeal seminar and workshop at 7:00 pm on Tuesday, March 18, 2008. The purpose is to assist tax payers in preparing and filing an assessment appeal with the Cook County Board of Review during the re-opening for filing Niles Township appeals. The seminar/workshop will take place at Bagnall's office, 5255 W. Main St., Skokie.
Please telephone the Township at 847/673-9300 to help us determine the anticipated attendance.
Niles Township Assessor Scott Bagnall Announces that the
Board of Review . . . Re-Opens
In a highly unprecedented move, the Cook County Board of Review will re- open to accept additional assessed value appeals.
To the extent that this applies to Niles Township, it applies to the 2007 Niles Township reassessment only.
The appeal filing dates are March 17, 1008 through March 31, 2008.
This re-opening will allow Niles Township property tax payers a second chance to file an appeal of their 2007 reassessments. Please do not file an appeal if you have already filed an appeal of the 2007 reassessment - unless you need to add additional evidence.
Tax payers may pick up forms and file their appeals in Bagnall's office.
As always, tax payers may phone or come into the office for assistance. Scott Bagnall's office is located at 5255 W. Main Street, Skokie, Illinois (just west of the Skokie Police Station). Phone # 847/673-9300. Office hours are Monday - Friday 9:00 - 4:30.
File Senior Citizen Assessment Freeze Applications by 3/19/08
Senior Citizen Assessment Freeze Applications must be filed in Scott Bagnall's office or in the office of the Cook County Assessor by March 19, 2008.
Senior Citizen Homestead Exemptions will automatically renew for tax year 2007 (these are the taxes that we will pay in calendar year 2008) for those tax payers who had a Senior Citizen Homestead Exemption in property tax year 2006.
Homeowner Exemptions will also automatically renew in property tax year 2007 for those who had the Homeowner Exemption in property tax year 2006. (We pay property taxes one year later. So we paid 2006 property tax in calendar year 2007, we will pay 2007 taxes in calendar year 2008, 2008 in 2009 and so on).
Please stop by the office if you wish to file an initial exemption application or if you other wise desire assistance. 5255 W. Main St. Skokie.
Board of Review Filing Deadline
Niles Township property tax payers may file appeals of their 2007 reassessment to the Cook County Board of Review through January 3, 2008.
There is no charge to file an appeal. There is no prerequisite to filing the appeal. That is, the Board of Review has original jurisdiction and one need not have previously filed an appeal with the Cook County Assessor.
But, the Property Tax Appeal Board [PTAB] (which is the next step up the appeals ladder) does not have original jurisdiction. One must first have filed an appeal with the Board of Review in order to file an appeal with PTAB.
The Board of Review will send a letter that tells you your hearing date. Remember that you must demonstrate to the Board of Review why your assessed value is not uniform with the assessed values of similar size and style properties within the immediate neighborhood.
Taxpayers may stop by my office (5255 W. Main St., Skokie) for assistance in filing a Board of Review appeal.
2007 Proposed Property Reassessment Notices Have Been Mailed
34.7% Average Increase for Niles Township
File an Appeal Through August 3, 2007
Niles Township Assessor Scott Bagnall reports that reassessment notices for Niles Township were mailed on 6/29/07. This reassessment will apply to property tax year 2007, which will be payable in calendar year 2008. The average Niles Township residential assessed value increase is 34.57%. An assessed value increase does not, in and of itself, necessarily mean a higher tax bill.
Assume that the total (the sum of all of the various taxing bodies relevant to a particular property) 2007 levy remains about the same as the total 2006 levy, then any property that has increased 34.7 % would pay the same tax for 2007 as will be due for 2006. Properties with less than a 34.7% increase would pay less and those with a greater than 34.7% increase would pay more.
All of this could change, however, because of any of three additional factors. One or more of the taxing bodies could have a large increase in its levy. This usually follows a voter approved referendum to increase the maximum tax rate for that particular taxing body. The second factor results from a tax burden shift from one property class type to another. Three years ago, the 7% tax cap shifted tax burden from residential to commercial. But it was temporary. It might not be renewed. While the 7% tax cap has not been renewed by the legislature, it is generally believed that some form of property tax “relief” will come from Springfield. If not, there is potential for a shift back of tax burden from commercial to residential. The third factor, more theoretical than likely, involves a major decrease in the total Niles Township assessed value. Assume that for some reason Niles Township loses the benefit of a huge retail/commercial/industrial taxpayer. The remaining properties would have to pick up the slack. Each of these factors tend to increase a tax bill irrespective of an assessed value increase.
Bagnall will sponsor a number of taxpayer assistance outreach presentations: July 9, 7:00 pm at the Morton Grove Village Hall; July 19, 7:00 pm at the Niles Township Assessor’s Office; and July 26, 6:30 pm, at the Skokie Public Library with Cook County Commissioner Larry Suffredin.
An opportunity for Niles Township taxpayers to file the first level of appeal, to the Cook County Assessor, will exist through 8/3/07. There is no cost to the taxpayer for filing an appeal. Taxpayers need not hire an attorney or other property tax professional. The Niles Township Assessor’s office will assist with questions, concerns and/or appeals. Please stop by Bagnall’s office at 5255 W. Main St., Skokie for assistance. Office hours are Monday - Friday, 9:00 - 4:30, so plan to arrive well before closing time.
Niles Township Assessor Scott Bagnall |