12/31/2024
Further evidence from 8/4/2010.
Unlawful assessment alive and well in Christian County
Letter to the Editor:
Since 2004, my family and I have lived in a mobile home, situated on property we own, in Christian County. Our first tax bill, which we were allowed a homestead exemption on, was in 2005, in the amount of $1800.00. Because I felt they had misinformed me or that I may have misunderstood them at the time we bought our home, I called the mobile home dealer and asked for clarification of the Privilege Tax. I was told that the Mobile Home Local Services Tax Act (35 ILCS 515) is the written law that explains how assessments and taxation apply to the properties of mobile home owners across the entire state of Illinois, and not just those counties that choose to abide by the law. After being informed of the Illinois Mobile Home Service Tax Act we visited Ron Finley, our tax assessor. Ron told us how he does assessments in our county and that we were going to be taxed as real property rather than personal property as described in the Illinois statute regarding privilege taxes. He told us that we need to file a complaint with his office if we felt that our taxes were in error, which we did. Ron gave me a complaint form, which I have no idea how to fill it out, so he told me what to put on it. He stated that I could not put that I'm being taxed improperly and instead should put that I believe my home isn't worth what the county thinks it is worth. Being a tax paying citizen, a mother and a wife, who, as I am sure most do pay taxes, in partial, for Ron Finley to do his job while abiding by the current law (s), I trusted what Ron Finley was telling me, big mistake. A couple of months later we go to our County Board of Review complaint hearing. The
Board told us they would lower our taxes $300.00, just to make us happy, at this point we have no idea what is right/lawful or wrong/unlawful. I then decided to talk to our County Board members and inform them of our situation, none acted like they were aware that Christian County had ever lost in PTAB Appeals, our own Circuit Court, or the Illinois Appellate Court 5th District in regard to mobile home assessment or taxation issues. One County Board member told me to contact Jan Bland to get placed on the agenda to speak at a County Board meeting regarding the issue. I called Jan on June 11, 2009 and was told by her that I should contact Tom Finks, our State's Attorney. Tom never returned any of my calls. So, here we are three years later learning about the Illinois Property Tax Code and that it is a State Law not a County Law/Ordinance, that only with exception to property as included in section 24-5, therefore must be applied the same way across the entire State of Illinois. We have now filed a second complaint at the County level and attended the hearing, taking our evidence with us, which included the vehicle title to our home, the Regulation of Factory Built Structures in Illinois pamphlet, court documents of case law regarding 9 people from Christian County who fought clear to the Appellate Court and won (in two cases the individuals were refunded over $7,000.00 from the County Treasury). The minute we entered the hearing room we were handed a PTAB Appeal form and told that it is our next route to go; per Joy Boyd and Jerry Young. We made several attempts to show our evidence to both Joy Boyd and Jerry Young for them to review; they refused to discuss or look at our evidence. We have filed an appeal with the PTAB, upon calling the PTAB office to get instructions on filling out our appeal form, right away they said, "Let me guess, you live in Christian County?" I said, "Yes, how do you know?" and he said, "Because every year we get the most complaints about this issue from residents of Christian County." On June 14, 2010, another homeowner from our county and I visited our State's Attorney, Thomas O. Finks, and spent two hours discussing the issue(s). Tom informed us that he cannot represent us because it would be a conflict of interest on his part. On June 15, 2010, we met with out State Representative, Bill Mitchell, and then the Legislative Committee of our County Board on July 7, 2010. On July 20, 2010, we attended a meeting of the full board and learned that they would have a closed door meeting on July 22, 2010 that we could attend. We did and were informed by the County Board, as to what they had decided to do about the past violations as well as more recent violations that Ron Finley had stated to taxpayers that he was intending to commit. During the July 22 meeting the County Board refused to suggest to Ron Finley that all mobile homes in the County be corrected and taxed as personal property under the Privilege Tax. However, the County Board did suggest to Ron Finley that he send out tax bills to those currently being taxed as personal property and that they be grandfathered in as per the intent of HB 6241. You see...Ron Finley was hold back their tax bills because he drafted the bill which is on Governor Quinn's desk to be signed. Ron Finley told mobile home owners that he was holding their bills because once his House Bill (6241) is passed he would be changing their classifications to real property, even though within House Bill 6241, that he admittedly drafted, it plainly states that if you are presently being taxed as privilege tax you are grandfathered in and this new bill could not change your classification to real property. As of right now all those being assessed and taxed unlawfully, merely under the discretion of Ron Finley, should file appeals with the PTAB or at least contact the County Board to request a correction in their classification. On July 23, 2010, my husband called Ron Finley to have our classification corrected to a mobile home. Ron Finley stated that he would lower our taxes $300.00 for the 2010 tax year. So, we are right back to where we where in 2006. Saturday, July 26, 2010, via U.S. Mail, we received an itemized document showing estimated taxes for 2010 and the $300.00 reduction. It is actions such as this that Ron Finley uses thinking he will appease the taxpayers he is cheating. In regard to our property as it is currently being taxed we are unlawfully forced to pay about $1283.00 per year more than we should.
Tim and Tammy Durbin,
Stonington
