DeKalb Times

DeKalb County Board of Review met Dec. 9.

Here is the minutes provided by the board:

I. Call to order: Meeting called to order at 9:05 am. 

II. Roll call: All present.

III. Review Agenda for Approval / Amendment: John moved to approve agenda as is. Brian 2nd motion. All in favor, motion passed.

IV. Approval of minutes from last meeting: Brian moved to approve December 3, 2020 minutes. John seconded motion. All in favor, motion passed.

V. Public Comments: None 

VI. Work Load

a) Review to Approve / Deny Disabled Person Exemptions – Board reviewed and approved 2 new HEPD applications. Brian moved, John 2nd. All in favor, motioned passed. See attached list.

b) Review to Approve / Deny Disabled Veteran Exemptions – Board reviewed and approved 3 new SHEDV application. Brian moved, John 2nd. All in favor, motioned passed. See attached list.

VII. Work Load

c) Review to Approve / Deny Senior Exemptions – Board reviewed and approved 6 new HE applications. Brian moved, John 2nd. All in favor, motion passed. See attached list.

d) Review to Approve / Deny Open Space Application – Board reviewed and approved 4 open space applications submitted as a Request for Correction, due to lateness of application submission for parcels 18-27-376-001, 19-27-401-015, 19-27-402-006, and 19-27-476-007. Brian moved, John 2nd. All in favor, motion passed.

e) Review to Approve / Deny Certificate of Errors – None

f) Review to Approve / Deny Township Assessor’s Request for Correction – Board reviewed

and approved 3 correction requests. Brian moved, John 2nd. All in favor, motion passed.

g) Review to Approve / Deny Mapping Changes – Board reviewed and approved 3 mapping changes. Brian moved, John 2nd. All in favor, motion passed.

h) Review for Recommendation to IDOR for Non-Homestead Exemptions – Board reviewed and made a recommendation to IDOR to approve 2 applications. See attached list. Brian moved, John 2nd. All in favor, motion passed.

i) Review, Prepare and Make a Recommendation for PTAB Appeals – Board reviewed PTAB 2019-02256.001-002-C-3. Submitted appraisal looked good, however were concerned by appellant request of land vs improvement breakdown. Asked Bridget to contact assessor and intervenor for their evidence before proceeding with a recommendation.

VIII. Non-Homestead Exemption Hearing: Educational Media Foundation, 11-10-200-006 -10:00 am Hearing began at 10:00 am with introductions of those in attendance. Dan asked if Board was familiar with the location of the property and file. Then asked Ms. Rogers to provide a brief statement regarding the application request. Ms. Rogers gave an overview of exemption request for the Christian radio tower stating it is listener supported for educational and spiritual purposes. It is currently used by appellant and two lessees, one of which is a non-profit entity. Ms. Royer- Losh stated they are not in the business to make money from radio towers. Their intension is to supply services to offset expense costs and to help others find Christ. Mr. Carlson stated there is a 400 sq ft shelter on the property that is used primarily by the appellant, with a 2.5% use for the lessees. He stated rental income received is not that of market rate and is further reduced for the non-profit tenant. As such, feels the exemption should reflect a two-thirds reduction rather than one –third. Ms. Milluzzi asked if further space rental was an option, to which, Mr. Carlson replied it would be up to others to determine if tower could withstand more usage, etc. She stated as they are receiving monetary payments, it should not be fully exempt, as exemption status is determined by use and not income. She asked if they sell ads for income, to which, a response of no was given. Discussion regarding a 2007 IDOR decision on a Cook County radio tower, which they own, transpired with evidence showing a 73% exemption was granted. Ms. Rogers stated they received a refund on taxes showing a higher reduction. Board questioned why they are considering Northern Electric as a non-profit entity, to which, Mr. Calrson stated in California utilities are considered as such. However, in Illinois, in this circumstance, the lessee would need to apply as an exempt entity in order to receive a further reduction from IDOR. Dan asked if Mr. Carlson would submit a brief summarizing his request with partial percentage breakdown as well as Ms. Rogers to submit copies of the Cook County refund breakdown and of Ms. Milluzzi to submit her brief summarizing her recommendation to submit along with the exemption application to the IDOR. Discussion of recommendation options ensued with Dan making a recommendation to IDOR of a partial exemption to include further evidence from appellant and intervening attorney. Hearing ended at 10:38 am.

IX. Other Business: After receiving availability from Board, Michelle scheduled Dec 30, 2020 replacing full member Brian Rosenow with alternate member, Don Thomas, as alternates must attend at least once, to keep their status active. Michelle would like to schedule 4-5 hearing dates the week of Jan 4, 2021, using the two alternates once each, if available. This would complete the 2020 appeal hearings. Members are available that week with a request from John of no Friday for him.

X. Adjournment: Brian moved to adjourn; John seconded. All in favor, so moved. Meeting adjourned at 10:46 am.

https://dekalbcounty.org/wp-content/uploads/2020/12/min20-bor-12092020.pdf