As assessments fall, so should tax burden

Property taxes are not on par with their fair cash values; which is the basis for assigning a fair tax assessment. Values have plummeted, but not assessments.

When assessors "disregard the injunction of the law" and do not perform quadrennials, assessments lag behind too much, and eventually a minority of property owners are bludgeoned with huge increases to make up for the new market values.

During the market value peak in 2005, Cuba Township, an unincorporated area of Barrington, saw varying levels of increase beyond 58 percent, and unlike Cook County, residents were not given three years to make it up - rather, they had to pay up immediately for that year. Although it was not the property owners' fault their values were low, they were the ones to suffer for the assessor's breach of duty.

On Aug. 18, 2008 the Deputy Assessor of Cuba Township, testified at a hearing before the Property Tax Appeal Board of Illinois (yes, it took 3 years and counting) that no quadrennials were ever completed: "[t]he previous Assessor had never done a quad in the whole time (11 yrs.) I was with them, so properties just kind of went by equalization factor every year." (I have the transcript).

The tax roll publications by the Chief County Assessment Office were in effect, a sham and disenfranchised the taxpayers of Lake County, and the entire State of Illinois. There is no downside and no accountability to taxing officials who embody a breach of trust by administering Statute Law in a one-way street of valuation increases, but are not penalized for disallowing "quid pro quo," thus transgressing the "Fundamental Law" of the Illinois Constitution.

Rather, the burden is left up to each individual to prove, by a manifest weight of evidence, each time that the assessment is incorrect, and bear the additional expense for an attorney, court reporters and transcripts, and suffer a delay of justice.

When are these public servants going to be held accountable? There should be a statute that at least awards taxpayers reimbursement for these expenses.

Phillip Moll

Barrington