Niles Township Assessor https://nilestownshipassessor.com Thu, 20 Jul 2023 15:58:09 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.5 2nd Installment 2022 tax bills https://nilestownshipassessor.com/2nd-installment-2022-tax-bills/ Thu, 20 Jul 2023 15:57:41 +0000 https://nilestownshipassessor.com/?p=52544

Hello Niles Township        7/19/2023

There has just been a news release from the office of Cook County Board President Toni Preckwinkle. She announced that second installment property tax bills for Tax Year 2022 are expected to be available to property owners by November 1, 2023, with a December 1, 2023 due date.

In other news, the Cook County Board of Review has not yet published results for Niles Township 2022 assessed value appeals. The Board of Review will do so at some point before November 1 because the County Clerk needs those appeal results in order to calculate all of the Cook County tax rates for that November 1 tax bill.

Not to confuse things even more so but at some point in time (not soon) the County will open for filing of 2023 assessed value appeals. We will send an email when it’s time.

We will share with taxpayers via this email list anything else that we learn. As soon as we know something – you will know.

Scott Bagnall
NilesTownshipAssessor.com

]]> Extended Hours for BOR https://nilestownshipassessor.com/extended-hours-for-bor/ Tue, 07 Mar 2023 16:53:06 +0000 https://nilestownshipassessor.com/?p=52440

3/7/2023
Niles Township
2022 Reassessment Appeals to the Board of Review

Extended Hours – Saturday, March 11, 2023 9:30 – 12:00 Niles Township Assessor Office, 5255 W. Main St Skokie
 
Extended Hours – Wednesday March 15, 2023 8:00am – 7:00pm  Niles Township Assessor Office, 5255 W. Main St Skokie
 
Deadline. We will accept appeal requests through March 29, 2023. Go to NilesTownshipAssessor.com or, taxpayers may come to the Niles Township Assessor Office, our regular hours are 9:00am – 4:00pm, M-F.
 
The Cook County BOARD of REVIEW Filing deadline is APRIL 5, 2023 for taxpayers who intend to file an appeal on their own directly with the Board of Review. The Niles Township office will not be able to accept appeals after March 29 because we need time to process files before the Board of Review closes.
 
It is seriously recommended that anyone wishing to appeal should do so sooner rather than later.
 
Please – NO exemptions or Certificate of Error requests until we announce an exemption starting date.  
 
Condominiums. We do not have comparables information for condominiums so we are not able to assist with the filing of condominium appeals. We advise condo owners to work through their association.
 
(If your 14 digit Property Index Number (PIN) does not begin with 10- then it is not a Niles Township property.)

]]> 2022 BOR APPEALS https://nilestownshipassessor.com/2022-bor-appeals/ Fri, 17 Feb 2023 16:36:18 +0000 https://nilestownshipassessor.com/?p=52416

 

 

Hello Niles Township Taxpayers: 2/17/2023 BOR 2022

We are going to begin accepting taxpayer forms that request our assistance with filing Board of Review appeals.

                                                  >>>>>REQUEST CLOSED<<<<<<<<

These request forms are for appeal of the Niles Township 2022 Triennial Reassessment assessed values to the Board of Review [BOR].

The Cook County Assessor Office [CCAO] 2022 Triennial Reassessment appeal decisions should be released by 2/28/2023.

Please keep in mind that the CCAO appeal and the BOR appeal are two totally separate appeals. With release of the 2022 CCAO appeal results we will have concluded all 2022 CCAO assessed value appeals for Niles Township. Filing an appeal to the CCAO is not a prerequisite to filing with the BOR.

So we will now move to the next level of 2022 reassessment appeals – which is the BOR.

The best course for a taxpayer is to go to NilesTownshipAssessor.com and follow the directions and prompts for the Appeal Request Form. Once you have completed the request form, and you have pressed DONE, we will have your form. Please do not contact us to ask whether we have received your form. If you pressed DONE then we have it.

We will find comparable properties and file them at the BOR along with your 2022 appeal. Once you have submitted your form to us you do not need to do anything else for this appeal.

The assessed value appeals, whether those to the CCAO or those to the BOR, are not set up in a way that taxpayers can check status. The status is that all appeals are reviewed and analyzed in good order. Decisions are not available as soon as they are made. Rather, once all of the decisions for all of the Niles Township appeals are complete then those appeal decisions are sent out together on the same day. There is no way to see the decision on a particular appeal until all of the decisions have been completed and sent out together. So – everyone in Niles Township receives their decision at the same time regardless of when the decision was actually made.

The CCAO and the BOR analysts get to the analyzing of appeals as promptly as is possible. But the appeals do take what might seem to some to be a long time. For example, the CCAO closed the 2022 Niles Township appeal window on December 2, 2022 and we expect the decisions by 2/28/23. So almost three months. That does not mean anything bad, it just means that is the way it is in our great big 1,800,000 tax parcel property tax system and we have to be patient.

It will not be necessary for taxpayers to make appointments or to otherwise come in to our office. Because we will apply and focus all of our time and resources to processing and building your appeal files we will not be able to accommodate telephone calls. If you have something urgent that we have not addressed in our emails or forms then you can email your PIN, with dashes, along with a description of your issue to Assessor@NilesTownshipGov.com.

]]> Summer 2022 Newsletter https://nilestownshipassessor.com/summer-2022-newsletter/ Wed, 03 Aug 2022 16:55:03 +0000 https://nilestownshipassessor.com/?p=52069

July 2022

 We have a number of property tax issues for this newsletter.

TAX BILLS. We usually see the 2nd Installment tax bills mailed out on July 1 for an August 1 due date. We are being told not to expect a 2nd Installment 2021 tax bill mailing before December. The general media, Crains, Tribune, Sun-Times etc have been going into reasons for the delay so we will skip any attempt to explain here. But we do want to emphasize that taxing agencies could be receiving property tax revenue five months later than planned. These agencies could therefore incur costs, for example interest payments, that they did not budget for because they did not know about the delay when preparing their budgets.

Where does the tax bill come from? Taxing bodies file with the County Clerk for the amount of tax revenue they plan to receive, (the levies). The Assessor calculates the total value of all property within a taxing neighborhood, minus the exemptions, (the Equalized Assessed Value, EAV) and sends that information to the Clerk. To calculate the tax rate the Clerk divides the levies by the EAV. The Treasurer makes the tax bill by multiplying your property value by the tax rate, and mails the bill to you.

EXEMPTIONS. We are still taking in and processing exemptions. We will do so until the County gives us an end date. We want to get all of the exemptions filed before the County does the math to calculate the tax rate. The best practice for all of us is to get these exemptions filed when due and to stop relying on certificates of error. For more information on exemptions and the upcoming re-tax law, taxpayers can go to NilesTownshipAssessor.com and review archived email notices and newsletter articles.

2022 REASSESSMENT. It’s coming. We do not know exactly when. But, regardless, it is coming and there is nothing to be concerned about. The reassessment will get here when it gets here and we will deal with it. I predict that the County Assessor will see an increase in values from the prior reassessment. There is no evil motive here. The County Assessor is doing exactly what he is supposed to do. Reassessment is not an attempt to get more money from us (keep in mind that I, and my Deputy Assessor, live in Niles Township and pay property tax here just like you).

In basic terms, the sale prices of properties are used to value similar properties in the neighborhood. It’s mass appraisal. No one sends a certified, licensed appraiser out to each of 1.8 million properties to do a one on one appraisal. But mass appraisal does work.

If every single property in House A’s neighborhood increased by the precise same relative value, and the levy remained the same, then the tax rate would decrease and the tax bill would remain the same.

One way that helps to get a sense of the affect of a reassessment is to see the reassessment as tax burden shifting. After a reassessment, the properties will not be in the same relative position. Not every property in a neighborhood increases in value at the same rate as the others. Those properties that have a relatively higher value can expect a relatively higher tax bill. Those properties that have a relatively lower value can expect a relatively lower tax bill.

Let’s say, for example, that House A value is increased by 20% during reassessment. Does that mean House A’s property tax will increase 20%? No. Not at all. What matters is where House A fits in compared to other neighborhood property values. If all of the other properties increased by 30% then House A has a relative 10% decrease in value. On the other hand, if everyone else increased by 10% then then House A has a relative 10% increase in value.

This is a great big guess here but I would not be surprised to see 30% increases, which, if so, does not at all mean a 30% tax bill increase, or even mean any tax bill increase. When compared to other properties a 30% increase could even mean a lower tax bill.

APPEALS. There is no such thing as appealing the actual tax bill. Once that bill is calculated and sent out it is a done deal. But Niles Township taxpayers can appeal their property value. We are given the opportunity to go to the County and point out why we think a property is overvalued compared to other similar neighborhood properties. In terms of appealing the reassessment value, the first year, which happens to be 2022, will be the most important year to appeal because any reduction in 2022 will apply to 2023 and 2024.

In my office we have always provided great and valuable appeal assistance to Township taxpayers. Over the years, procedures have changed with development of technology. In the past two years we have modified our office protocol to reduce taxpayer risk to Covid. Since I do not have a date yet for the reassessment, and since I do not know what the status of Covid, or the World in general, will be at that point, I am unable to give you reassessment appeal dates and procedures.

But it is going to work out just fine anyway. We have an email notification procedure whereby we email property tax information to registered users. To register go to NilesTownshipAssessor.com.

UPCOMING EVENTS.

September 7, 2022, 7:00 pm, Niles Library. We will be working with the Niles Library to present a property tax information seminar. Go to https://nmdl.libnet.info/events?a=adults for additional information.

October 12, 2022, 6:00 pm. My office is going to renew the Estate Planning Series, which got bounced around on account of Covid. We will begin by presenting the ever popular and often requested Notebook seminar. Location TBD and will be sent out with the reservation confirmation. The Notebook seminar does require a confirmed reservation. Send an email to Assessor@nilestownshipgov.com and put “Notebook” in the subject line. Space is limited and this seminar fills up quickly.

Dates TBD. Appeal Preparation Seminars. In the past we have done as many as were necessary. We will do the same this year. As soon as we have a reassessment mailing date we will send appeal information to the email notification list. No Niles Township taxpayer has ever been left behind. 1.17

Register to receive e-mail notifications at NilesTownshipAssessor.com

We have a number of property tax issues for this newsletter.

TAX BILLS. We usually see the 2nd Installment tax bills mailed out on July 1 for an August 1 due date. We are being told not to expect a 2nd Installment 2021 tax bill mailing before December. The general media, Crains, Tribune, Sun-Times etc have been going into reasons for the delay so we will skip any attempt to explain here. But we do want to emphasize that taxing agencies could be receiving property tax revenue five months later than planned. These agencies could therefore incur costs, for example interest payments, that they did not budget for because they did not know about the delay when preparing their budgets.

Where does the tax bill come from? Taxing bodies file with the County Clerk for the amount of tax revenue they plan to receive, (the levies). The Assessor calculates the total value of all property within a taxing neighborhood, minus the exemptions, (the Equalized Assessed Value, EAV) and sends that information to the Clerk. To calculate the tax rate the Clerk divides the levies by the EAV. The Treasurer makes the tax bill by multiplying your property value by the tax rate, and mails the bill to you.

EXEMPTIONS. We are still taking in and processing exemptions. We will do so until the County gives us an end date. We want to get all of the exemptions filed before the County does the math to calculate the tax rate. The best practice for all of us is to get these exemptions filed when due and to stop relying on certificates of error. For more information on exemptions and the upcoming re-tax law, taxpayers can go to NilesTownshipAssessor.com and review archived email notices and newsletter articles.

2022 REASSESSMENT. It’s coming. We do not know exactly when. But, regardless, it is coming and there is nothing to be concerned about. The reassessment will get here when it gets here and we will deal with it. I predict that the County Assessor will see an increase in values from the prior reassessment. There is no evil motive here. The County Assessor is doing exactly what he is supposed to do. Reassessment is not an attempt to get more money from us (keep in mind that I, and my Deputy Assessor, live in Niles Township and pay property tax here just like you).

In basic terms, the sale prices of properties are used to value similar properties in the neighborhood. It’s mass appraisal. No one sends a certified, licensed appraiser out to each of 1.8 million properties to do a one on one appraisal. But mass appraisal does work.

If every single property in House A’s neighborhood increased by the precise same relative value, and the levy remained the same, then the tax rate would decrease and the tax bill would remain the same.

One way that helps to get a sense of the affect of a reassessment is to see the reassessment as tax burden shifting. After a reassessment, the properties will not be in the same relative position. Not every property in a neighborhood increases in value at the same rate as the others. Those properties that have a relatively higher value can expect a relatively higher tax bill. Those properties that have a relatively lower value can expect a relatively lower tax bill.

Let’s say, for example, that House A value is increased by 20% during reassessment. Does that mean House A’s property tax will increase 20%? No. Not at all. What matters is where House A fits in compared to other neighborhood property values. If all of the other properties increased by 30% then House A has a relative 10% decrease in value. On the other hand, if everyone else increased by 10% then then House A has a relative 10% increase in value.

This is a great big guess here but I would not be surprised to see 30% increases, which, if so, does not at all mean a 30% tax bill increase, or even mean any tax bill increase. When compared to other properties a 30% increase could even mean a lower tax bill.

APPEALS. There is no such thing as appealing the actual tax bill. Once that bill is calculated and sent out it is a done deal. But Niles Township taxpayers can appeal their property value. We are given the opportunity to go to the County and point out why we think a property is overvalued compared to other similar neighborhood properties. In terms of appealing the reassessment value, the first year, which happens to be 2022, will be the most important year to appeal because any reduction in 2022 will apply to 2023 and 2024.

In my office we have always provided great and valuable appeal assistance to Township taxpayers. Over the years, procedures have changed with development of technology. In the past two years we have modified our office protocol to reduce taxpayer risk to Covid. Since I do not have a date yet for the reassessment, and since I do not know what the status of Covid, or the World in general, will be at that point, I am unable to give you reassessment appeal dates and procedures.

But it is going to work out just fine anyway. We have an email notification procedure whereby we email property tax information to registered users. To register go to NilesTownshipAssessor.com.

UPCOMING EVENTS.

September 7, 2022, 7:00 pm, Niles Library. We will be working with the Niles Library to present a property tax information seminar. Go to https://nmdl.libnet.info/events?a=adults for additional information.

October 12, 2022, 6:00 pm. My office is going to renew the Estate Planning Series, which got bounced around on account of Covid. We will begin by presenting the ever popular and often requested Notebook seminar. Location TBD and will be sent out with the reservation confirmation. The Notebook seminar does require a confirmed reservation. Send an email to Assessor@nilestownshipgov.com and put “Notebook” in the subject line. Space is limited and this seminar fills up quickly.

Dates TBD. Appeal Preparation Seminars. In the past we have done as many as were necessary. We will do the same this year. As soon as we have a reassessment mailing date we will send appeal information to the email notification list. No Niles Township taxpayer has ever been left behind. 1.17

Register to receive e-mail notifications at NilesTownshipAssessor.com

]]> 2022 Reassessment and late second installment bill https://nilestownshipassessor.com/2022-reassessment-and-late-second-installment-bill/ Fri, 08 Jul 2022 18:15:30 +0000 https://nilestownshipassessor.com/?p=52056

Hello Township residents, 

By now we normally would have received our second installment property tax bill.  You can stop looking for it because it will not be arriving anytime soon.  We’ve been informed that due to delays in appeals and overall delay due to the pandemic over the last couple of years, our tax bill will not be mailed out until closer to the end of this year.  If your mortgage bank pays your property tax from your escrow account there’s nothing you need to do but if you do not have a tax escrow we highly recommend for you to create your own “escrow” account by putting aside monies for your upcoming bill.  Please do not think of this as having a few months extra to pay your tax bill because as far as we know, the first installment bill of next year will still come out in February of 2023 which means the time between your second installment bill of 2021 and the First installment bill of 2022 will only be a couple of months and for most people that is not enough time to save the necessary amount needed to pay for your property tax bill.  So plan ahead and save for your property tax bill!

You may have heard that Niles Township will be reassessed in 2022 as we enter our triennial reassessment period.  What this means is that all Niles Township properties, residential as well as commercial, will be reassessed. Niles Township is one of 13 Townships that are up for reassessment this year for Tax year 2022. However, we are last in line for reassessment so we do not know when our appeals will open.  If the property characteristics listed on an assessment notice are incorrect, or if the estimated market value of a property is significantly more than what it could sell for in a current real estate market, property owners should consider filing an appeal.   You will get notification from the Cook County Assessor about the reassessment later this year and we will be ready to help file appeals when they open for our Township.

As soon as we know when property tax bills will be mailed out or when our Township will open for appeal, you will be first to know via these email notifications.  If your Township friends and neighbors are not signed up for our email notification please let them know about our website and to sign up for our email list at NilesTownshipAssessor.com.

As always, Julie and I can be reached via email at assessor@nilestownshipgov.com or by replying to this notification. Emails are always the best form of communication but if you choose to call and get our voicemail please give us a couple of days to respond. If you have a pressing matter to speak to us about, please make an appointment at NilesTownshipAssessor.com. Appointments are preferred and will be first to be served over walk ins.

One last thing, we are working on getting some dates on the calendar for our Tax seminars and Estate planning (powers of attorney and Simple Wills) with the Skokie and Niles Libraries so keep a lookout for those emails soon. 

Have a great summer and stay safe!

]]> First installment bill https://nilestownshipassessor.com/first-installment-bill/ Thu, 03 Feb 2022 15:08:05 +0000 https://nilestownshipassessor.com/?p=52007

Hello Niles Township

Just FYI, First Installment 2021 tax bills are in the mail. Give it a few days. Due date is March 1, 2022.

Even though we have been talking a lot about exemptions recently, we do not see exemptions on the first installment (always blue color paper) bills.

We will deal with exemptions separately from the first installment bill.

There will not be an extension to pay the first installment 2021 bill. Actually, if we knew the cost to the taxpayers of those extended payment due dates we might see that those extensions to pay are not such a good deal after all.

]]> February 2022 Newsletter https://nilestownshipassessor.com/february-2022-newsletter/ Wed, 05 Jan 2022 18:50:19 +0000 https://nilestownshipassessor.com/?p=51972

 

2022 will be a busy property tax year for Niles Township.

The County will reassess Niles Township in 2022. We call the value the County assigns to a property the stated value. We could see significant stated value increases in 2022. Remember though, that whether or not an increase in value results in a tax bill increase is a matter of how that value compares to the values of other area properties. We will have information about the 2022 reassessment and appeals in a future newsletter.

In this newsletter I want to address tardy exemptions, refunds and the re-tax law.

Tardy Exemptions

Homeowner and Senior Citizen Exemptions are supposed to roll over automatically from one year to the next. For whatever reason, the rollover does not always work well and exemptions that were supposed to roll over get dropped without notice.

Unfortunately, the taxpayer will not find out about a dropped exemption until the 2nd Installment property tax bill is mailed out in July. At that point it is too late to include the exemption amount in the tax rate math and we therefore have a tardy exemption. We at the Niles Township Assessor office can order an amended tax bill or file a certificate of error and get a refund for the tax payer. However, fixing a tardy exemption after the exemption has been dropped does not fix the big picture problem.  

A tax bill is based upon the stated value of the property (as modified) multiplied by a tax rate. Divide the total of the levies within a tax district by the total of the property values within the same tax district to figure the tax rate. Once this math is done the tax rate is created and all of the tax bills within the tax district can be printed and mailed.

The problem is that the dollar values of tardy exemptions are not included in the calculation of the tax rate.  

Refunds

The dollar amount of a tardy exemption is given or returned to the taxpayer but it is deducted from each taxing agency’s then current tax receipts. The taxing agencies say “hey – we are paying these tardy exemptions out of current tax revenues. The refund amounts were not included in calculating the tax rate and it’s not our fault there is a tardy exemption and we have not been given the opportunity to somehow recover the amount that we are refunding out today. In essence these refunds are an unknown and unplanned expense charged against our budget.”  

The Re-Tax Law

The new law now allows the taxing agencies to re-tax, in future years, those tardy exemption refund amounts. This re-tax law also applies to PTAB refunds, which can be significant and which can come four years after the tax year. I have no idea how much the re-tax amounts might be but I do know that there are a lot of tardy exemptions out there. 

To reduce the impact of the re-tax law we need to get away from relying on amended tax bills and certificates of error. To do so we need to avoid having tardy exemptions in the first place.

We are asking everyone who has had any kind of 2020 or 2021 deed activity such as adding an owner, removing an owner, death of an owner, transfer to a trust, a refinance, or who received a certificate of error or an amended bill for tax year 2020, to contact us at the proper time to apply for or confirm exemptions. When it is the proper time to begin processing the 2021 (remember – the tax year is one year behind the calendar year) exemptions we will send an email to our email notification list. 

Our email list is the only way you can make sure to receive information such as appeal dates and procedures, exemption dates and procedures, and other property tax related advice and counsel. Interested people may register for the email notification list at NilesTownshipAssessor.com

Please support Niles Township businesses.

If not us – then who? 

NilesTownshipAssessor.com

Assessor@NilesTownshipGov.com

 Scott Bagnall, Niles Township Assessor                                                       

]]> 2020 Board of Review Appeal https://nilestownshipassessor.com/2020-board-of-review-appeal/ Wed, 16 Dec 2020 16:46:09 +0000 https://nilestownshipassessor.com/?p=51733

2020 Board of Review appeals

Assessor@NilesTownshipGov.com   

Hello Niles Township     12/6/2020                                 

OK. This can be confusing – so buckle in.

The Cook County Assessor 2020 assessed value appeal decisions are in the mail. Do not worry if you have not received your decision yet. The paper regular mail letter will arrive within a week or so. We do not need the actual paper letter for what I want to discuss here. (Also, the appeal decisions are accessible right now at CookCountyAssessor.com anyway.)

Not every appeal will result in a reduction in assessed value. That is perfectly OK. If everyone were to receive a reduction then in essence the total property value for the taxing district is reduced, and the tax rate is therefore increased, and the tax bill remains the same. In short, a taxpayer wants her property value lower relative to other properties in the taxing district.

Now the confusing part. We have two totally different property value issues to discuss: appeals, and, Covid 19. And we need to keep them separate from each other.

One, the appeal results. Some properties received assessed value reductions. Some did not. This is OK. It is the way it has always been.

But – we have a second issue here. The County has applied a Covid 19 reduction factor to property values. Assume (because I am not going to individually confirm that each of many thousands of parcels has received the Covid 19 reduction) that all of the residential properties in the Township have been lowered pursuant to application of a Covid 19 reduction factor. (As I write this note, the appeal results letters that I am seeing do not state that the Covid 19 factor has been applied, or show the resulting Covid reduced value. But you can see the Covid reduced number on the wesite. More on this below.)

When viewed from a residential property, only, perspective, a Covid 19 reduction in assessed value is not going to result in a corresponding tax bill reduction. Remember, to lower the values of the entire taxing district results in a lower total property value, which results in a higher tax rate, which results in the same tax bill as before.

Here is another issue – lower all of the residential values, and none of the commercial values, and we have a shift of tax burden from residential to commercial.

And, likewise, lower the commercial values relative to the residential values and you can expect a tax burden shift from commercial to residential.

I do not know the commercial Covid 19 adjustment factor(s). I know the residential Covid 19 factor is 10% – plus or minus. 

Allow me to give you some hints for determining your values:
Here is a screen shot of the CookCountyAssessor.com property search page:
Enter your PIN or your address to call up your property data.


 
Here is just the relevant section of pull down menus that your search will show:

 
Go ahead and expand the appeal section:
In this example the taxpayer did receive a reduced assessed value on appeal, from $34,987 to $32,657.  


  
So we know that for this tax payer the new assessed value number (BEFORE APPLICATION OF THE COVID 19 FACTOR) is $32,657 which represents a 6.66 % reduction.

Now we are done with the appeal pull down. Close the appeal pull down and open the assessed valuation pull down. On this screen shot of the pull down we see that pursuant to application of the Covid 19 reduction factor the new assessed value is $29,158. (I get it that it does not necessarily say “this is your new value after application of a Covid 19 fact reduction” so it will work out best if you can believe that I am an OK guesser.)
 
Ahh – you have noticed that on this pull down menu we see a 2019 value of $34,987, not the 2020 appeal value of $32,657.

Here is how I have been checking whether the Covid 19 factor was applied before, or after, the appeal result. I know that the general Covid 19 factor is around 10%. So I use the $32,657 appeal result and calculate that the Covid derived value is close to 10%
[32,657 – 29,158/32,657 = 10.7%]  
[If I were to use the 2019 value then I would see
34,987-29,158/34,987=16.6%. So I am confident that the County made a Covid factor reduction of around 10% after the appeal. That way the taxpayer does not lose the benefit of the appeal.]

So what are we going to do?

Well – we are going to appeal.

Eventually, maybe 4 weeks, the Board of Review will open for appeals for Niles Township.

I am going to tell you right now that everyone needs to be thinking about filing that Board of Review appeal.

If the County did not lower your assessed value – appeal anyway if for no other reason than that comparable values might have changed.

If the County did lower your assessed value – appeal anyway for the same reason. The comparable values might have changed.

If you are OK with the Covid 19 reduction, appeal anyway because if everyone received the Covid 19 reduction then you cannot count on that helping your tax bill. Sorry but that is just the way it is.

So now let me give you an initial idea of how my office intends to assist and aid the Niles Township taxpayers in view of what we in the office anticipate will be continuing Covid 19.

  1. Virtually everything we do, for the immediate future at least, will be by email. Everyone is going to have to really do their best to get an email address. Folks who just do not have the ability to get an email address can have anyone, really anyone at all, register their email address instead. If you have a 8 year old granddaughter living on the moon you can use her email address as long as she promises to call you on the moon phone to tell you what is going on.
  2. If it is a matter of the taxpayer not wanting to give us their email address, and this does happen, then we prefer that the taxpayer get a second email that they use just for the taxpayer matters. We do not want to burn up additional resources to accommodate someone who simply does not want to give us their email address.
  3. Please understand that when we are busy, like we will be during the Board of Review appeal time, telephone calls require us to expend way more resources than does email. So, again, please make every effort to get an email address in place. You can start now so that you are ready when the time comes.  
  4. Register at least one email address on our website at NilesTownshipAssessor.com so that you can receive notices and updates.
  5. As always, every single Niles Township Property taxpayer is going  to receive assistance appropriate to need, considering our available resources, and the Covid 19 problem.
  6. Our next step, property tax wise, is to file 2020 assessed value appeals to the Cook County Board of Review. The Board of Review has something they call pre filing. I do not recommend this procedure. It has led to additional confusion in the past.
  7. Appeals require supporting evidence. For the most part, at this stage, that evidence consists of comparables. A comparable is a similar property, of similar market value, in a similar area, that has a lower value than the subject property. In short, everyone who wants us to do a comparable search for the 2020 Board of Review appeals will receive comparables from us in one form or another.
  8. We see three categories of Board of Review appeal filers.
    1. The DIYers. Those who wish to file on their own directly with the Board of Review. We will send comparables to the DIYers that we find through our research. We do not have the resources to check and analyze comparables that taxpayers come up with on their own. DIYers can select which comparables they wish to file as evidence.
    2. A second category is taxpayers who will fill out a form (we have not yet built that form but will do so in plenty of time) and have us do the Board of Review filing for them. The great majority of Township taxpayers will fit into this category. We will make this procedure as painless and easy as is possible. Again, my deputy and I will make sure that no Niles Township property taxpayer is left behind.
    3. The third (very small) group of tax payers do not have email (or an 8 year old granddaughter on the moon).

Scott Bagnall
Julie Oh
NilesTownshipAssessor.com

email:  Assessor@NilesTownshipGov.com

]]> Board of Review Appeal 2019 https://nilestownshipassessor.com/file-appeal/ Fri, 27 Sep 2019 14:40:20 +0000 http://nilestownshipassessor.com/?p=35821

How to File an Appeal

I make it very easy for you.

* Come into my office, 5255 Lincoln Skokie. My hours are 8 AM to 4 PM Monday – Friday

* Bring your 2nd Installment 2018  Property Tax bill ( it’s yellow )

* My office will find comparables, fill out the appeal form, and file with County.

Assessor Scott Bagnall’s Office

2nd Installment Property Tax Bill

2019  Appeals to Cook County Board of Review:

file between December 10th- January 7th 2020.

( File in my office by  January 6th 2020  if I am taking your appeal downtown for you.)

* Please – no phone calls during the appeal dates.

To Niles Township Taxpayers:

Taxpayers may now file Board of Review appeals in my office. Niles Township Assessor, 5255 Lincoln, Skokie.

 

The official County deadline to file is January 7, 2020. The deadline to file in my office is January 6, 2020 because I will bring the final batch of appeals to the County on 1/7.

This will be to appeal your Niles Township 2019 reassessment to the Cook County Board of Review.

If you wish to appeal your 2019 reassessment then this is the appeal that you want to file. This is a totally different appeal than the appeal that you may have filed a couple of months ago.

Always bring your 2nd Installment property tax bill with you. (It is yellow. The most recent is the 2018 2nd Installment that was paid in July of 2019.)

As always, my office has the appeal forms and will assist you with the appeal entries and comparable properties.

As always, I will hand deliver these appeals to the Board of Review.  

Please remember that during the appeals period the office will not be able to accept phone calls.

Also, during this appeals period please no issues other than appeals. (Around the end of January / beginning of February I will send a notice to my email notification list concerning exemptions.)

 

Scott Bagnall

NilesTownshipAssessor.com

 

]]> How The Cook County Assessor Values Residential Property https://nilestownshipassessor.com/how-the-cook-county-assessor-values-residential-property/ Sat, 13 Apr 2019 00:17:29 +0000 http://nilestownshipassessor.org/?p=91
The Cook County's Assessor's Office is responsible for valuing the more than 1.3 million residential parcels in Cook County. Cook County is divided into three assessment districts (City, North Which includes Niles Township and South). Each of the assessment districts is valued once every three years. The Cook County Assessor's Office uses a computer-assisted mass appraisal method to value residential properties. This computerized sales comparison model considers several different value components including, but not limited to, sales of comparable properties, land, location, building square footage, and construction type. These are some of the very same factors that would be considered by an appraiser seeking to value an individual property Residential properties are assessed as of January 1st of the current year, using three to five years of prior sales information. By using multiple sale years, this increases the stability of market value predictions. The appraisal method reviews all the sales within a neighborhood and estimates a market value by assigning values to the individual building characteristics of sold properties. The market values of all properties (sold and unsold) are determined by using the value estimates. Adjustments are made for disparities discovered when comparing the building characteristics, thereby accounting for differences (like age, quality of construction, size, etc.) between properties .Any necessary final adjustments are made to ensure a fair and uniform assessment of all residential properties. Neighborhood codes define the geographic area within which home sales will be compared during the reassessment analysis. Neighborhood codes are determined primarily by differences in sale prices, housing stock and/or geographical factors. In order to create a neighborhood code, the listed factors are considered and field inspections are conducted for each township as it is reassessed. It is important to note that only properties located in the same neighborhood are compared to each other Go to my home page and you can find neighborhood maps under downloads or click (here).The Cook County’s Assessor’s Office is responsible for valuing the more than 1.3 million residential parcels in Cook County. Cook County is divided into three assessment districts (City, North Which includes Niles Township and South). Each of the assessment districts is valued once every three years. The Cook County Assessor’s Office uses a computer-assisted mass appraisal method to value residential properties. This computerized sales comparison model considers several different value components including, but not limited to,  sales of comparable properties, land, location, building square footage, and construction type. These are some of the very same factors that would be considered by an appraiser seeking to value an individual property Residential properties are assessed as of January 1st of the current year, using three to five years of prior sales information. By using multiple sale years, this increases the stability of market value predictions. The appraisal method reviews all the sales within a neighborhood and estimates a market value by assigning values to the individual building characteristics of sold properties. The market values of all properties (sold and unsold) are determined by using the value estimates. Adjustments are made for disparities discovered when comparing the building characteristics, thereby accounting for differences (like age, quality of construction, size, etc.) between properties .Any necessary final adjustments are made to ensure a fair and uniform assessment of all residential properties. Neighborhood codes define the geographic area within which home sales will be compared during the reassessment analysis. Neighborhood codes are determined primarily by differences in sale prices, housing stock and/or geographical factors. In order to create a neighborhood code, the listed factors are considered and field inspections are conducted for each township as it is reassessed. It is important to note that only properties located in the same neighborhood are compared to each other Go to my home page and you can find neighborhood maps under downloads or click (here).
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