​​​​​​​​Kane County Board of Review Minutes

719 Batavia Avenue, Building C
Geneva, Illinois 60134
Phone: (630) 208-3818

2026 Session of the Board of Review

Meeting Minutes – April 13, 2026 at 9:00 a.m.

Location: Hearing Room A

1. Docket 26-DU-008 (CTLTC 008002365899)
   Kane County Parcel 02-34-401-015
   Location: 14N306 Highland Avenue, Elgin
   Equalized Assessed Value: $617,976
   Owner: Chicago Title Land Trust Company u/t/a 008002365899
   Applicant: James MacDonald Ministries, Inc.
   Exemption Claim: Clergy housing (35 ILCS 200/15-40(b))
   Intervenor: Community Unit School District 300
   
   Ms. Sharon Adelmann (Executive Director/Board Treasurer of James MacDonald
   Ministries, Inc.) and Dr. James MacDonald (President of James MacDonald Ministries,
   Inc.) appeared on behalf of the Applicant; Deputy Supervisor of Assessments Michelle
   R. Abell, CIAO, appeared on behalf of the Supervisor of Assessments; and Scott
   Nemanich, Esq., of Klein, Thorpe & Jenkins, Ltd. appeared on behalf of Community
   School District 300.
   
   Dr. MacDonald testified that he and his wife had been living on the property since
   2015, and that the applicant has owned the property since 2021. When questioned
   about the change in title, Ms. Adelmann referred to an unrecorded assignment of
   beneficial interest that was provided with the application.
   
   Ms. Adelmann and Dr. MacDonald testified that the subject property is a parsonage
   for the church located at 630 Big Timber Road in Elgin (IDOR Docket 24-045-00139).
   They also testified that the applicant entity has currently four board members who
   control the entity: Dr. James MacDonald, President; Kathy MacDonald, Vice
   President; Warren Baiuerfeld, Secretary, and Sharon Adelmann, Treasurer (who also
   serves as Executive Director of the entity). Under questioning, James MacDonald
   acknowledged that he is married to Kathy MacDonald. When asked what happens if
   there is a tie in a vote on matters before the Board, Ms. Adelmann testified that in
   their history there has always been a consensus, however, if there is not, then the
   matter would be tabled.
   
   Attorney Nemanich then questioned Dr. MacDonald about his control of James
   MacDonald Ministries, Inc. During that testimony Dr. MacDonald talked about
   wanting to eliminate the “$36,000 annual expense” of property taxes on his home,
   but also noted (in an unsolicited comment) that the home is larger than he and his
   wife need right now being empty nesters and that “my wife and I are thinking of
   downsizing and selling the house and getting something smaller.” In other testimony
   regarding the control of James MacDonald Ministries, Dr. MacDonald reported that
   he is planning for the future of the ministry after he retires, but also conceded that “I
   am the ministry.
   
2. Docket 26-DU-002 (Conservation Foundation)
   Kane County Parcels 03-17-300-023, 03-17-300-026, and 03-20-101-009
   Location: 36W945 Binnie Road, West Dundee
   Equalized Assessed Value: $35,595
   Owner: The Conservation Foundation
   Applicant: The Conservation Foundation
   Exemption Claim: Charitable use (35 ILCS 200/15-65)
   Intervenor: Community Unit School District 300
   
   Dan Lobben (Director of Land Protection for the Conservation Foundation) and
   Jonathan Pope, esq., of Bazos, Freeman, Schuster & Pope, LLC appeared on behalf of
   the Applicant; Deputy Supervisor of Assessments Michelle R. Abell, CIAO, appeared
   on behalf of the Supervisor of Assessments.
   
   Attorney Pope and Mr. Lobben testified that the Forest Preserve District has control
   over the property and the Forest Preserve District is planning on making some
   changes on the property for passive recreation. The only events open to the public
   was the walk held on the property in the fall of 2025, and they plan to have another
   one later in 2026, otherwise staff has walked the property a couple of times.
   
   Testimony was that the parcel with the farm agreement between the Forest Preserve
   District and Ross Fruin with Fruin Farms, is only for part of parcel 03-17-300-023, and
   that the other two parcels are no longer being farmed.
   
   Attorney Pope testified that the Conservation Foundation has many properties and
   has similar agreements with other exempt entities. Mr. Pope referred to a 2017
   judgement in DuPage County in favor of these agreements, but did not provide the
   case citation or a copy of the decision.
   

Clerk Armstrong reported on the​continued efforts of the staff to develop electronic complaint forms that are fully compliant with Title II of the Americans with Disabilities Act (Web Content Accessibility Guidelines Version 2.1, Level AA compliance). The goal is to provide the Board of Review ​with a specific recommendation for adopting new forms in May 2026.​

7. Additional Business

There was no public comment on non-agenda items.

MOTION: Recess the 2026 Session of the Kane County Board of Review until May 11, 2026 at 9:00 a.m. (Sullivan/Konstans); passed unanimously.

The meeting recessed at 10:15 a.m.