A Proposal for Using the Judiciary to Achieve Greater Property Tax Assessment Uniformity in Downstate Illinois

Illinois courts and the state's Department of Revenue (DOR) use assessment/sales ratio studies (ASRS) to determine whether government assessors are treating property owners equally; is everybody paying their fair share of real estate taxes based on the market value of the properties they own. Illinois has two assessing mechanisms, one for Cook County and another for its 101 "downstate" counties. Although the two systems share common elements, they differ in important ways. Cook County, for example, uses six property classifications, versus two for downstate, and the two systems tender different appeals standards for those contesting an assessment. The evidence shows that in most instances downstate assessing officials do not treat property owners equally, meaning some people pay more than their fair share of real estate taxes while others pay less than they should, in clear violation of the law's uniformity requirement. This paper discusses the politics of property tax administration in downstate Illinois including the practical limitations associated with attempting to achieve greater uniformity through policies and programs initiated by legislators and/or chief executives. In particular, this discussion offers a judiciary-based approach to reducing assessment inequalities downstate. The only Cook County citations used relate to the proposed reform plan. Although most of the arguments and recommendations presented here apply to Cook County, future reformers will have to tailor their efforts to fit the unique circumstances of Illinois's most populous jurisdiction. Still, the facts and arguments presented here should prove helpful to assessment reform efforts throughout Illinois and beyond