Annual Report FY 2019-2018

COOK COUNTY BOARD OF REVIEW Commissioner Larry R. Rogers, Jr. Commissioner Dan Patlak Commissioner Michael M. Cabonargi

AN INDEPENDENT OFFICE PROVIDING FAIRNESS

COOK forCOUNTY PROPERTY TAXPAYERS

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Cook County Board of Review Operational Highlights �� 6 Responsibilities ...... 1 Appeals Resulting in Reductions Letter from Commissioners (Assessment Years 2007 – 2018) �� 7 Rogers, Patlak and Cabonargi ...... 2 PTAB Appeals �� 8

Digital Assessment Processing System . . . . 3 Exempt Properties and the BOR �� 9

Budget Highlights...... 4 2018 Tax Year Outreach Efforts ��10

Employees and Appeals ...... 5 Did You Know? �� 11

COOK COUNTY

Why does it matter BOARD OF REVIEW to Cook County Residents if RESPONSIBILITIES the tax bills go out on time? The Cook County Board of Review (formerly the Board of Tax Appeals) When the tax bills are delayed, was created by the 89th General Assembly in 1998 under statutory schools, libraries and other changes that established a three member Board of Commissioners elected from three electoral districts. essential district services are The Cook County Board of Review (hereinafter “BOR”) is vested with forced into budget gaps. To quasi-judicial power to adjudicate taxpayer complaints and recommend fill those gaps, reserves may exempt status of real property, which includes: residential, commercial, be tapped, which means that industrial, condominium property, and vacant land. Responsibilities of the BOR include the following: money is not earning interest, 1. Order the Assessor to revise and correct the assessed value or, money is borrowed, and of property; loan costs and interest fees 2. Review Certificates of Error; are incurred. The cost to local 3. Correct factual mistakes; government can be in the 4. Recommend property for tax exempt status; and

MILLIONS OF DOLLARS. 5. Defend assessment decisions for properties appealed at the Illinois Property Tax Appeal Board (PTAB). The BOR deals only with assessed valuations before equalization, not with the tax rate or the amount of the tax bill.

OFFICE

County Building | 118 N. Clark St., Room 601 | Chicago, IL 60602 Ph: 312/603-5542 www.cookcountyboardofreview.com 1

2018 ASSESSMENT YEAR ANNUAL REPORT LETTER FROM COMMISSIONERS

Once again, property tax bills were mailed on time due PTAB appeals that taxing districts may have to refund to the hard work and personal sacrifice of the Board to appellants is $416 million; however, this does not of Review’s staff and management team. However, include the 2018 tax year appeals which we also expect appeal volume has continued to grow exponentially to be at record levels. The Board of Review is required year-over-year with no end in sight. to defend those PTAB appeals on behalf of The most recent 2018 City of Chicago all taxing districts in Cook County, including triennial reassessment appeal volume the County itself. After defending PTAB was up 33% compared to the previous appeals for years without funding from 2015 reassessment year as measured the County, the County Board allowed by complaints (245,000) and up 13% as the funding of 5 positions to assist in the measured by Property Index Numbers defending of PTAB appeals. (540,000). The Commissioners have structured the LARRY R. ROGERS, JR. While the Board did receive additional COMMISSIONER Board of Review with designated staff to employees for the 2019 budget year, the review PTAB appeals, prepare evidence, need for more analysts remains critical attend hearings, and negotiate settlements because the new staff merely replaced with appellants. This is paying off for the staff lost during the previous year’s budget County as well as the other taxing districts crunch. We also expect a continuing directly by reducing the losses at PTAB and and later than normal flood of appeals the resulting refunds that must be paid, in the coming session that threatens to with interest, to appellants. The Board’s overwhelm our office due to significant efforts at PTAB also pay off by working to angst from property owners in the northern reduce the backlog of PTAB cases and the suburbs over the triennial reassessment risk of paying refunds in the future from increases. Therefore, this year, to account those backlogged cases. for the expectation of increased appeals, the Board has opened on July 1st, a month In summary, the 2018 assessment session earlier than in past years. was a challenge due to the high volume of appeals and lack of adequate staff. Looking The Digital Appeals Processing System ahead, with an expected historic number (DAPS), which was launched in 2015, has of complaints to be filed at the Board of MICHAEL M. CABONARGI continued to perform to expectations COMMISSIONER Review in 2019, while there are several solid allowing the Board to manage the upward operational pieces in place, additional staff trend in appeal volume. However, although we have will be key in tackling the high number of complaints improved DAPS each year, we have maximized efficiency and finishing on time. through content management and workflow and have reached DAPS capacity in helping the Board to finish in Sincerely, a timely manner due to the volume of appeals. Commissioner Larry R. Rogers, Jr. The ever-increasing number of appeals at the Board Commissioner Dan Patlak of Review leads to increasing appeals at the Property Commissioner Michael Cabonargi Tax Appeal Board (PTAB). Currently, total liability for

2 Cook County Board of Review CITY TRI YIELDS RECORD NUMBERS

The addition of the Digital Assessment Processing System (DAPS) as a new tool for analysts to use in the appeal process brought about significant changes that benefited analysts and appellants alike. Our base program was upgraded to a newer version providing a better and faster operating platform, an improved digital Property Record Card (PRC) was implemented that is more integrated with the County, and Hearing process improvements were made to better manage the scheduling of hearings and shorten waiting times.

Hearings Number of Requested Hearings Residential With increased analyst stations in place, wait times for property owners that had requested a hearing were reduced. Using the DAPS system, 12,000 the analyst is able to view the property owner’s property and other pertinent information. 10,000 8,000 Commercial 6,000 With the addition of the DAPS tool for use in commercial hearings, our commercial analysts 4,000 OF HEARINGS are able to prepare for cases in advance of the TOTAL AVERAGE 2,000 hearing as commercial analysts now know which 0 cases they will be overseeing ahead of time. This 2016 2017 2018 advanced preparedness improves the hearing 11,177 10,806 11,748 experience for all.

Transparency Number of PINS Appealed by Property Type* Whether commercial or residential, our DAPS system provides transparency for the property owner. All analyst information – notes, evidence and decisions – are now available online if an account is created by the appellant. An online account allows the appellant to login and see the final decision rendered and any notes by RESIDENTIAL = 206,766 the analysts. CONDO = 245,485 COMMERCIAL = 79,059 * This chart does not include VACANT LAND = 7,146 tax exempt properties.

Cook County Board of Review 3 BUDGET HIGHLIGHTS

BOR Actual Expenditure

9.0

8.0

7.0

6.0

5.0

4.0

3.0 BOR ACTUAL EXPENDITURE (IN MILLIONS) BOR ACTUAL

2.0

1.0

0.0

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

FISCAL YEAR ACTUAL EXPENDITURE NEW COOK COUNTY ($ MILLION) ACCOUNTING*

2008 7.3

2009 7.5

2010 8.1

2011 7.0 *Cook County made a budget change in 2012 7.8 their accounting to have offices directly 2013 8.3 responsible for more budget items such as health benefits. 2014 8.3

2015 8.5 Note: The 2018 assessment year corresponds 2016 8.8 11.4 to the later part of the 2018 fiscal year and the beginning portion of the 2019 fiscal year. 2017 10.2 The BOR fiscal year runs from Dec 01 thru 2018 11.5 Nov 30.

4 Cook County Board of Review EMPLOYEES AND APPEALS

Historic BOR APPEAL Data 250,000

200,000

150,000

100,000

NUMBERS OF APPEALS 50,000

0 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 APPEALS SESSION YEAR

2008 Appeal Session Volume ...... 122,655 dockets SOUTH TRI S 2015 Appeal Session Volume (DAPS)...... 184,088 dockets NORTH TRI N 2017 Appeal Session Volume (May 10)...... 228,389 dockets CITY TRI C 2018 Appeal Session Volume ...... 245,747 dockets

2008-2018 FTEs vs. Appeal Volume EMPLOYEES APPEALS* PINS* FILED 245 2008 123 128 295 240

2009 122 159 439 228 220 2010 118 158 386 208 2011 119 146 342 200

2012 124 152 423 184 2013 125 175 403 180 175 2014 125 162 319 160 162 159 158 2015 125 184 476 152 146 2016 130 208 422 140

2017 111 228 361 128 130 125 125 125 126 120 123 122 124 2018 126 245 540 118 119 111 *in thousands 100

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Sum of Number of FTEs 123 122 118 119 124 125 125 125 130 111 126 Sum of Appeals Reviewed 128 159 158 146 152 175 162 184 208 228 245 (in Thousands)

www.cookcountyboardofreview.com 5 OPERATIONAL HIGHLIGHTS

Total PINS and Appeals Filed Assessment Years 2007–2018*

400

350

300

250

200

150

100 AVERAGE FILED IN THOUSANDS AVERAGE

2007–2009 PINS 337 2010-2012 2013-2015 APPEALS 137 PINS 384 APPEALS 152 PINS 399 2016-2018 APPEALS 173 PINS 441 APPEALS 227

ASSESSMENT PINS FILED APPEALS FILED REASSESSMENT YEAR IN THOUSANDS IN THOUSANDS TRIENNIAL

2007 277 125 NORTH SUBURBAN The BOR adjudicated 245,095 2008 295 128 SOUTH SUBURBAN property complaints 2009 439 159 CITY for tax year 2018.

2010 386 158 NORTH SUBURBAN *The Cook County Assessor’s Office 2011 342 146 SOUTH SUBURBAN cycles reassessments between the 2012 423 152 CITY City of Chicago, north suburbs and south suburbs. The bar chart 2013 403 174 NORTH SUBURBAN reflects the triennial cycle starting with year 2007 to better illustrate 2014 319 162 SOUTH SUBURBAN year-to-year trends. 2015 476 184 CITY

2016 422 208 NORTH SUBURBAN 2017 360 228 SOUTH SUBURBAN See CCAO Triennial Assessment 2018 540 245 CITY Cycle Map page 14.

6 Cook County Board of Review APPEALS RESULTING IN A REDUCTION

Appeals Resulting in a Reduction Assessment Years 2007–2018*

70.00%

60.00%

50.00%

40.00%

30.00%

20.0%

10.0%

0 AVERAGE APPEALS (PINS) RESULTING IN A REDUCTION APPEALS (PINS) RESULTING AVERAGE 2007-2009 2010-2012 2013–2015 2016-2018 71.3% 64.4% 61.5% 58.5%

ASSESSMENT APPEALS RESULTING YEAR IN A REDUCTION

2007 72.6% RESIDENTIAL NON-CONDO 2008 65.8% NUMBER OF APPEALS FILED 2009 75.6% 136,699 vs 54,091 2010 67.3% ATTORNEY VS PRO SE 2011 61.7% 2012 64.4% 53% vs 65% 2013 61.8% ATTORNEY VS PRO SE CHANGE 2014 58.6% 2015 64.1% 57% 34% RESIDENTIAL CHANGE COMMERCIAL CHANGE 2016 64% 2017 63% * The Cook County Assessor’s Office cycles reassessments between the City of 2018 52% Chicago, and the north and south suburbs. This bar chart reflects the triennial cycle starting with year 2007 to better illustrate year-to-year trends. www.cookcountyboardofreview.com 7 PTAB APPEALS

The BOR and Illinois Property Tax Appeal Board (PTAB) share a symbiotic relationship. The mandate of each entity is to provide taxpayers with an unbiased forum for appealing assessments at no cost to the property owner. PTAB is a forum to appeal the BOR’s decision.

PTAB Defense Division The purpose of the PTAB Defense Division here at the Board is to defend the County’s assessment decisions from the appeals at PTAB. For this 2019 Fiscal Year, the Board was for the first time in its history granted 5 funded positions to hire for PTAB work. Given the size of the refund liability, this is a welcome, necessary and valuable resource. Each Commissioner now has dedicated PTAB staff working together and managing all the work necessary to defend all of the County’s Taxing Districts as PTAB. Since PTAB does not have a yearly session, this division is active year-round defending the case dockets by preparing and providing evidence, attending hearings, and negotiating settlements from all the prior years appealed until they are closed. Successfully defending and closing appeals, and reducing the backlog of appeals, given the resources available at the Board is our task. A $416 million tax refund liability is a very large number, and the Board has been very successful in defending the taxing districts. Funding the resources of the Board to defend at PTAB pays off for the County and all the taxing districts. In FY 2018, there was $128 million of savings from the risk of refunds (and over $4 million in accrued interest on those refunds saved) for all taxing districts, $8 million of which was the County itself. Small investments in resources at the Board pay off in large amounts given the size of the refund liability. The BOR started implementing a digital process for our PTAB workflow this year and improved efficiencies with this in place for most of the year. We look forward to a full year of using this process internally and working with PTAB and our respective technology teams to coordinate improved digital file processing and workflow. Approximately 7-10% of BOR appeals go to PTAB annually. There have been over 22,000 dockets closed each of the last 3 years, and with the numbers of appeals rising each tax year, those numbers will be going up as those cases are decided.

Fiscal Year 2018: TAX DOLLARS SAVED $128 MILLION the difference between assessment reductions requested by appellants and reductions granted by PTAB.

2018 PTAB Caseload

DOCKETS DOCKETS FOR 22,000 CLOSED 7,656 HEARINGS

PTAB PTAB HEARING 329 HEARINGS 188 DATES

8 Cook County Board of Review EXEMPT PROPERTIES & THE BOR

The BOR examines applications from governmental, charitable and religious organizations that believe they meet the qualifications for property tax exempt status. The requirements for property tax exempt status can vary. The BOR examines each case to determine whether the property is specifically exempt by statute and whether the property owner has met the required burden of proof. The BOR may hold a hearing in cases involving a question of law, an incomplete file, or when a taxing body objects to an application. In either case, petitioners are notified by mail of their hearing date. Following the hearing, a recommendation on exempt status is sent to the Illinois Department of Revenue. While the BOR makes a recommendation, only the State of Illinois can remove property from the property tax roll. In assessment year 2018, the BOR processed 1,527 exempt parcels requesting exempt status.

Exempt PINs Filed

3000

2500

2000

1500

1000

500 AVERAGE TOTAL EXEMPT PINS FILED TOTAL AVERAGE 0 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

FISCAL YEAR TOTAL PINS

2007 2,404 2008 2,807 2009 1,946 2010 1,367 2018 TOTAL APPEALS 2011 1,276 GOVERNMENTAL 460 2012 1,246 RELIGIOUS/CHARITABLE 284 2013 1,911 TOTAL 744 2014 1,017 2015 1,017 2016 1,694 2017 1,928 2018 1,527 www.cookcountyboardofreview.com 9 2018 TAX YEAR OUTREACH EFFORTS

Through the BOR’s community outreach programs, we bring assessed valuation complaint services to the community. During the 2018 assessment year, our office conducted 131 outreach events and serviced thousands of taxpayers throughout Cook County. The main focus is to educate and inform taxpayers of the BOR’s services and to explain the assessed valuation appeal process. Our outreach programs have proven to be a viable and effective way to provide the community with important information and to provide transparent access to this office. The recent Civic Consulting Alliance (CCA) report dutifully noted the underserved communities as a whole are over assessed leading to regressivity in the Cook County Assessor’s Office assessment model. Per the CCA report, owners of lower value homes contest their assessments at a lower rate than owners of higher value homes. As it has for many years, the BOR provides transparent access to the assessment appeal process via its Outreach programs. This has proven to be an invaluable vehicle in bridging the gap between the rich and poor homeowners. The BOR is fortunate to have the continued support for our respective outreach initiatives from elected officials and community organizations throughout Cook County. The BOR has partnered with elected officials and community organizations whose support has played an integral role in making the BOR more accessible to taxpayers.

2018 Outreach

MICHAEL CABONARGI

LARRY ROGERS, JR.

10 Cook County Board of Review DID YOU KNOW? BOARD OF REVIEW

OF WHICH CREATED 540,310 87% 91% AN ONLINE ACCOUNT PINS FILED PINS FILED ONLINE

The BOR is administered by THREE COMMISSIONERS who are elected from individual districts. The chairman of the BOR rotates among the three Commissioners every year.

2018 marks the EIGHTH CONSECUTIVE YEAR under the current commissioners the second installment tax bills have been

MAILED OUT ON TIME.

The BOR is especially well equipped to assist taxpayers because of the MULTILINGUAL STAFF and documentation. We are currently able to assist taxpayers in Albanian, Mandarin, Cantonese, French, German, Greek, Hindi, Italian, Serbian, Spanish, Polish, Punjabi, and Yoruba.

DID YOU KNOW? COOK COUNTY 1.8 M 5.2 M 1,635 PARCELS OF PROPERTY RESIDENTS IN SQUARE MILES IN COOK COUNTY COOK COUNTY

www.cookcountyboardofreview.com 11 CCAO TRIENNIAL ASSESSMENT CYCLE CCAO Triennial Assessment Cycle

6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 1 6 5 34 2 1 6 5 7 98 10 11 12 7 8 9 10 11 12 7 8 9 10 11 12 7 8 9 10 11 12 7 8 15 15 15 15 18 17 16 14 13 18 17 16 14 13 18 17 16 14 13 18 17 16 14 13 18 17 16 PALATINE WHEELING 01 23 02 03 04 22 20 19 20 21 22 24 19 20 21 23 24 19 20 21 23 24 19 20 21 23 24 19 22 22 21 BARRINGTON NORTHFIELD 22 05 28 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 26 25 30 29 27 NEW TRIER 26 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 0 3 2 1 6 5 4 6 5 4 321 6 5 4 9 10 11 12 7 8 9 10 EVANSTON 7 11 12 7 8 9 10 11 12 7 8 8 9 10 11 12 18 7 8 9 10 11 12 7 15 16 15 18 17 16 15 14 13 18 17 16 15 14 13 13 18 17 13 18 17 SCHAUMBURG 14 14 20 18 17 16 15 14 13 18 ELK GROVE 22 19 16 MAINE 23 24 19 21 23 24 20 22 20 21 22 23 24 19 21 NILES 21 23 24 19 20 09 22 10 HANOVER 06 23 24 19 20 07 08 11 19 20 21 22 25 30 29 28 27 26 25 29 30 29 28 27 26 30 26 25 30 29 28 27 26 25 0 0 30 29 28 27 0 032 30 29 28 27 26 25 0 33 ROGERS PARK 36 0 34 35 32 33 34 35 31 0 36 31 32 36 31 32 33 34 35 36 31 32 33 34 35 31 32 33 34 35 36 31 0 3 6 2 1 6 5 5 4 3 2 1 5 6 JEFFERSON 10 7 8 9 10 11 12 7 8 7 8 9 11 12 9 15 City Tri (2012, 2015, 2018) 0 NORWOOD PARK 16 14 13 18 17 16 16 70 Hyde Park 18 17 15 14 13 18 17 13 20 71 Jefferson 12 19 20 21 23 24 19 14 19 20 21 23 24 22 21 72 Lake 22 0 21 73 Lakeview 25 30 29 28 27 26 25 30 LAKE VIEW 30 29 LEYDEN 26 29 28 28 74 North Chicago 28 27 27 33 75 Rogers Park 34 35 36 31 32 33 33 34 35 36 31 32 33 34 76 South Chicago 31 32 2 NORTH 77 West Chicago 1 6 5 4 3 2 1 6 5 6 5 4 3 4 3 RIVER FOREST 8 11 12 10 North Tri (2013, 2016, 2019) 9 10 7 8 9 7 8 9 10 11 12 OAK PARK WEST 10 Barrington 7 15 17 16 16 Elk Grove 15 13 18 15 18 17 16 14 13 18 17 16 14 17 Evanston PROVISO 16 17 22 18 Hanover 15 20 21 23 24 19 20 21 23 24 19 20 21 20 Leyden 19 22 22 22 Maine CICERO 26 25 30 29 28 27 29 28 27 26 25 BERWYN 27 23 New Trier 30 29 28 SOUTH RIVERSIDE 30 24 Niles 33 34 35 36 31 32 33 34 35 33 34 31 32 25 Northfield 31 32 35 36 3 26 Norwood Park 4 3 2 1 6 5 4 2 4 3 2 1 6 5 29 Palatine 6 5 1 8 9 10 11 35 Schaumburg 7 8 9 10 11 12 7 12 7 8 9 10 11 12 38 Wheeling 16 15 13 15 14 15 17 16 14 13 18 17 13 17 16 14 13 18 South Tri (2014, 2017, 2020) 18 19 20 23 11 Berwyn LYONS 18 20 21 23 24 19 20 24 21 23 24 19 22 21 22 19 12 Bloom 19 20 22 29 26 25 30 13 Bremen 30 27 26 25 30 29 28 27 29 28 27 26 25 LAKE 14 Calumet 30 29 STICKNEY 28 34 35 36 21 32 15 Cicero 33 34 35 36 31 32 33 33 34 35 36 31 32 31 19 Lemont 31 32 4 3 2 1 6 21 Lyons 5 4 3 2 1 6 5 5 5 4 3 2 1 6 27 Oak Park 6 HYDE PARK 10 28 Orland 8 9 10 11 12 7 8 9 11 12 8 9 10 11 12 7 7 8 30 Palos 12 7 11 15 16 15 14 31 Proviso 15 17 16 14 13 18 17 17 16 14 13 18 13 18 32 Rich 14 13 18 17 15 WORTH 26 16 PALOS 24 20 21 25 33 River Forest 23 19 20 23 24 19 19 23 24 21 22 23 24 19 20 34 Riverside 19 20 21 22 23 24 20 21 22 22 25 30 29 28 36 Stickney 25 30 29 28 27 26 27 26 25 30 29 LEMONT 26 25 30 29 28 27 26 37 Thornton 29 30 28 22 27 CALUMET 39 Worth 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 31 32 31 32 33 34 35 36 6 6 5 4 3 2 1 6 5 4 3 2 1 5 4 3 2 1 6 5

7 8 9 10 11 12 City Tri (2012, 2015, 2018) 7 8 9 10 11 12 7 8 9 10 11 12 7 8 15 15 15 18 17 North Tri (2013, 2016, 2019) 18 17 16 14 13 18 17 16 14 13 18 17 16 14 13 ORLAND 27 BREMEN 28 THORNTON 29 30 19 20 21 23 24 19 20 21 23 24 19 20 21 23 24 South Tri (2014, 2017, 2020) 22 22 22 19 20 29 Area 30 29 28 27 26 25 30 28 27 26 25 30 29 28 27 26 25 30 29 32 Sections 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 31 Hydroline 6 5 4 3 2 1 6 5 4 3 2 1 6 5 Lake Michigan 7 8 9 10 11 12 7 8 9 10 11 12 7 8 18 17 15 16 15 Interstate Highway 18 17 16 14 13 18 17 14 13 5 RICH BLOOM 32 33 19 20 21 31 23 24 19 20 21 23 24 22 22 19 20

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