REPORT DIGEST

 

PROPERTY TAX APPEAL BOARD

 

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2008

 

Summary of Findings:

 

Total this audit                    2

Total last audit                    3

Repeated from last audit     2

 

 

Release Date:

February 11, 2009

 

 

State of Illinois

Office of the Auditor General

WILLIAM G. HOLLAND

AUDITOR GENERAL

 

 

 

To obtain a copy of the Report contact:

Office of the Auditor General

Iles Park Plaza

740 E. Ash Street

Springfield, IL 62703

(217) 782-6046 or TTY (888) 261-2887

 

This Report Digest and Full Report are also available on

the worldwide web at

www.auditor.illinois.gov

 

 

 

 

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

¨      The Board did not allow for the speedy hearing of all appeals.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

{Expenditures and Activity Measures are summarized on the reverse page.}


PROPERTY TAX APPEAL BOARD

COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2008

 

EXPENDITURE STATISTICS

FY 2008

FY 2007

FY 2006

     Total Expenditures (All Funds)....................

$2,244,350

$1,917,351

 

$1,644,798

         Personal Services..................................

           % of Expenditures............................

           Average No. of Employees...............

           Average Salary per Employee...........

$1,612,865

71.9%

28

$57,602

$1,423,983

74.3%

27

$52,740

$1,228,598

74.7%

25

$49,144

         Other Payroll Costs (FICA, Retirement) 

           % of Expenditures............................

$385,903

17.2%

$269,588

14.0%

$194,045

11.8%

         Reestablish Cook County Office.............

           % of Expenditures...............................

$57,577

2.6%

$53,043

2.8%

$60,783

3.7%

         Contractual Services..............................

           % of Expenditures............................

$46,985

2.1%

$45,003

2.3%

$40,017

2.4%

         Electronic Data Processing....................

           % of Expenditures............................

$42,115

1.9%

$38,155

2.0%

$41,866

2.6%

         Telecommunications Services....................

           % of Expenditures...................................

$41,691

1.8%

$30,260

1.6%

$28,303

1.7%

         All Other Operations Items........................

           % of Expenditures....................................

$57,214

2.5%

$57,319

3.0%

$51,186

3.1%

     Cost of Property and Equipment................

$480,353

$472,243

$460,389

SELECTED ACTIVITY MEASURES (NOT EXAMINED)

FY 2008

FY 2007

FY 2006

·         Total New Property Appeals Filed............

  Springfield...................................................

  Des Plaines.................................................

·         Total Property Appeals Closed.................

  Springfield...................................................

  Des Plaines.................................................

·         Total Property Appeals Pending at June 30,

   Springfield..................................................

   Des Plaines................................................

17,229

3,950

13,279

18,627

3,232

15,395

52,278

8,418

43,860

32,351

3,941

28,410

18,101

3,217

14,884

53,676

7,700

45,976

25,426

4,375

21,051

19,864

4,310

15,554

39,426

6,976

32,450

 

AGENCY DIRECTOR(S)

During Examination Period:  Mr. James Chipman (7/1/06-9/30/06); Mr. Ronald Messina (10/2/06-7/15/08); Mr. Steven Waggoner (Acting) (7/15/08-8/31/08)

Currently:  Mr. Louis Apostol

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Some cases were closed between 105 and 1,814 days after the appeal was received

 

Some cases pending for more than one year

 

 

 

 

 

 

A three year backlog of cases were pending at June 30, 2008

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

NEED TO IMPROVE UPON THE TIMELINESS FOR HEARING APPEALS

 

The Board did not allow for the speedy hearing of all appeals.

 

The Board’s mission is to provide for the speedy hearing of contested appeals and resolve appeals in a timely fashion by impartial decisions based upon equity and the weight of the evidence as set forth in the Board’s findings, to establish clear, concise, accurate, and timely communications with the public, and to maintain a workforce that demonstrates the highest standards of integrity, efficiency, and performance.

 

We tested 25 cases and noted the following:

 

·        12 of 25 (48%) cases were closed during the examination period; however, it took between 105 and 1,814 days for the Board to process the appeals.

·        10 of 25 (40%) cases were pending as of June 30, 2008.  These cases had been received by the Board between 360 to 1,813 days earlier.  Eight (80%) of these cases were pending for more than one year.

 

      Total appeals pending at year end were: 

-          June 30, 2006 - 39,426

-          June 30, 2007 - 53,676

-          June 30, 2008 - 52,278

 

The number of cases pending at June 30, 2008 had increased 33% since June 30, 2006.  Based on the amount of cases processed during fiscal year 2008, it would require almost three years to process the current pending cases at June 30, 2008. 

 

Board management stated that the shortage of staff and loss of clerical personnel has contributed to the Board’s inability to allow for speedy hearings.  (Finding 1, pages 9-10)  This finding was first reported in 2004.

 

 

     We recommended that the Board continue its efforts to acquire the resources necessary to adequately address its responsibilities for the timely processing of all appeals. 

 

      Board management accepted our recommendation and stated that they would continue look for ways to timely process all property tax appeals.  (For previous Board response, see Digest Footnote #1.) 

     

OTHER FINDING

 

      The other report finding pertaining to employee performance evaluations is reportedly being given attention by the Board.  We will review progress toward implementing our recommendations in our next examination.

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:JAF:pp

 

SPECIAL ASSISTANT AUDITORS

 

      De Raimo Hillger & Ripp were our special assistant auditors for this State compliance examination. 

 

Digest Footnote

 

#1 – Need to Improve Upon Timeliness for Hearing Appeals – Previous Agency Response

 

The Board will continue to review procedures and staffing needs in an effort to become more efficient and reduce processing time.  The Board is considering rule changes to require the filing of complete petitions initiating an appeal in order to eliminate returns.  The Board is also considering proposed rule changes and a modification of internal procedures to more promptly rule on extension requests and reduce the amount of time parties have to submit evidence in support of their respective opinions of the correct assessment of the property under appeal.