Assessor not to blame for taxes

This is in response to the letter to the editor about blaming the assessor for increased property taxes.

I have read the past letters to the editor from Grant Township Assessor Walter Kubulanza and found them to be totally accurate. The assessor does not set taxes for any taxing district. Just because the taxes increase by any percentage assessment increase is not on behalf of the assessor.

Taxes are determined by the levy (requested taxes) by each taxing district. The total levy of a taxing district divided by the total taxable assessment of that district determines the tax rate. This is done by the tax extension office out of Waukegan. They check the levy request to make certain it conforms to the property tax limitation act.

This act states that the levies cannot exceed 5 percent or the consumer price index, whichever is lower. New construction of buildings in each district is also added on top of this minimum. Referendums passed by voters may also allow the increased levy to go beyond the tax cap. If there is an assessment increase for a taxing district and the tax rate does not go up, it does not mean the levy request is the same. What it does mean is that the taxing district levy request has matched the assessment increase.

This is totally out of the hands of the assessor. Budget or levy hearings are posted for each taxing district. It is for the voters of these districts to question how much money is needed for these districts to operate. The assessor's job is to determine the market value of all properties in their respective townships as of Jan. 1 of each year. They are also to assess in a uniform manner, with uniformity outweighing market value.

Assessors look at each assessment complaint and we check for any errors. We look at all comparables, which may be cited to check for uniformity. We look at any appraisals, which are submitted for indicators of market value or any other evidence, which may have an impact on market value.

If property owners feel their assessment is over market value or not uniform with comparable properties, they should file an assessment complaint. First they should talk to the township assessor's office. If the assessor does not make any changes, they can file an appeal with the county board of review. If the board of review makes no changes, they can file an appeal with the state Property Tax Appeal Board. If the state appeal board makes no changes, they can file with the circuit court.

Just because an appeal is denied does not mean the system is broken. To blame the assessor for increased taxes when a property is at or under market value and uniform with comparables indicates a lack of understanding of how property taxes are calculated.

Gary Raupp

Vernon Township Assessor

Buffalo Grove