Spring 2013
 
In This Issue
Office Move
Senior Citizens Assessment Freeze Homestead Exemption
Disabled Veterans and Persons Homestead Exemption Renewals
Assessment Notices
Online Appeal Filing
Representation at the Board of Review
Taxpayers Advocates Available

 

 

 

Martin P. Paulson M.B.A. M.S.

Chief County Assessment Officer



 

Our Mission: 

To ensure that the property valuation responsibilities in the property tax cycle are accomplished in an efficient and timely fashion. In doing so, the CCAO serves as a resource to both taxpayers and the property assessment professionals in Lake County in order to meet this end.

 

Understanding Your Property Taxes Video

Property Tax Process Video 

 

 

 

Contact Us:    

 
Chief County Assessment Office
18 N County St - 7th Floor
Waukegan, IL 60085
847-377-2050 (phone)

 

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Our office will be moving on Friday, April 26th to a temporary location while renovations are being made to floors 6-9 in the administrative tower of the County building. Here is our new address:

415 Washington St - Suite 201
Waukegan, IL 60085

Senior Citizens Assessment Freeze Homestead Exemption 
2013 Senior Citizens Assessment Freeze Applications have been mailed and are due back to our office by July 1st, 2013. The qualifications are:
  • 65 years or older during the tax year
  • Own the property as your principal residence for the last two Jan. 1st (2012 and 2013)
  • 2012 total household income is $55,000 or less
If you or someone you know needs help filing this application, please come visit us at one of our outreach sessions. When attending, please bring copies of your 2012 Federal Income Tax Form and/or Social Security Statement (SSA-1099). If the property is owned in trust, you may also need to provide proof of beneficiary.


The County Treasurer's office and Recorder of Deeds office will also accept the completed Senior Citizens Assessment Freeze Applications once our office has moved to our temporary location.

 

2013 Senior Freeze Application  

Disabled Veterans and Disabled Persons Homestead Exemption Renewals 
The renewal applications for the Disabled Veterans Standard Homestead Exemption and the Homestead Exemption for Persons with Disabilities have been mailed and are due back to our office by July 1st, 2013. If you have any questions, or are applying for one of these exemptions for the first time, please visit our website, or contact our office at 847-377-2050.  
Assessment Notices 
Homeowners can expect their assessment notices to be mailed any time from late July through late August for the 2013 tax year. It is important to note that many townships will be seeing assessments remaining steady in the near term. Taxpayers who have a homestead property and received a decision from the Board of Review reducing the assessed value of their property in 2011 or 2012 generally should see that decision held in place for the 2013 tax year (subject to the township equalization factor).
Online Appeal Filing 
For the 2013 assessment appeal timeframe homeowners or their attorney representative will be able to file assessment appeals using the Board of Review E-Filing System. This new application was utilized by approximately 1400 property owners in the last few weeks of the 2012 cycle. Assessment appeal cases that are based on a recent sale, appraisal, or comparable properties will all be able to be submitted through this program electronically. We believe this system is very user friendly and will make the assessment appeal filing process easier for everyone. The option to file a paper appeal and mailing or hand delivering it to our office is still offered.
Representation at the Board of Review
The Lake County Board of Review has approved a change in its rules regarding taxpayer representation at assessment appeal hearings. A homeowner may still file an assessment appeal on their own behalf, but if they would like to have representation during their hearing it must be by an Illinois licensed attorney. This change is not to take away property owners' rights, or limit competition, but rather to adhere to the rulings of the judiciary and maintain consistency with case law.

Here are some reminders as to how a taxpayer can handle an assessment appeal case in 2013:
  • As thousands of taxpayers have in recent years, a property owner can still file assessment appeals each year on their own.
  • Taxpayers can utilize a state licensed appraiser to review their property value. The report this professional provides is oftentimes the best evidence a taxpayer can provide to the Board of Review. In this instance a taxpayer really just has to make copies of that report and fill out the assessment appeal form, a really simple process. The appraisal can even be submitted electronically.
  • Property owners can also use information provided by licensed real estate brokers in their assessment appeal. A broker can be utilized as a witness in an assessment appeal case.
  • In the instance where a property was recently purchased by a taxpayer (2012 and 2013), and the current assessment value is higher than their recent purchase, property owners have the evidence they need for an assessment appeal in their closing papers. One missing document could be the actual transfer declaration (PTAX-203) and if they need that one document, our office will provide it.
  • Utilize the assistance provided in the Tax Assessment Help Centers provided by the Chief County Assessment Office. The schedule for these sessions will appear on the assessment notice.
  • It is also important for taxpayers to call upon their elected township assessor's office for assistance with questions on their assessment valuation. These offices produce the initial valuation for all Lake County properties and are the best resource for information on subject properties and those that are comparable.
  • Finally, there will also be instances where it is appropriate to hire legal representation. We hope that taxpayers will give our web services and the appropriate property tax offices a try prior to incurring this additional expense.
Taxpayer Advocate Available
In addition to our Tax Assessment Help Centers that will be offered later this year, our office will have taxpayer advocates available during regular business hours in our office (Mon-Fri 8:30 a.m. - 5:00 p.m.) to help residents understand their property assessment and the appeal process. For additional information or questions please visit our website, or feel free to contact us as 847-377-2050 (phone) or assessor@lakecountyil.gov (email).