​​​​​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 – May 11, 2026 at 9:00 a.m.

Location: Hearing Room A

1. Call to Order

Acting Chairman Sullivan called the meeting to order at 9:02 a.m.

Members physically present: Sullivan, Konstans, Madziarek.

Members virtually present: None.

Members absent: None.

Others present: Clerk Armstrong, Deputy Clerk Angie Martin.

2. Public Comment on Agenda Items

There was no public comment on agenda items.

3. Approval of the Minutes

  1. Minutes of April 13, 2026 meeting of the 2026 Session.
    MOTION: Approve the minutes of the April 13, 2026 meeting of the 2026 Session as presented (Konstans/Madziarek); passed unanimously.​    ​
4. Recommendations on Non-Homestead Exemptions
  1. Docket 26-AU-015 (Board of Education of School District 129): MOTION: Recommend to the Department of Revenue that Parcel 15-20-329-001 be exempt for 88% of the 2026 tax year and 100% of all subsequent years (Sullivan/Madziarek); passed unanimously.
  2. Docket 26-AU-016 (Village of North Aurora): MOTION: Recommend to the Department of Revenue that Parcel 15-04-205-035 be exempt for 100% of the 2026 and all subsequent tax years, and if approved by the Department of Revenue, then 19% of the 2025 tax year (Sullivan/Madziarek); passed unanimously.
  3. Docket 26-AU-017 (Village of North Aurora): MOTION: Recommend to the Department of Revenue that Parcel 15-04-206-009 be exempt for 100% of the 2026 and all subsequent tax years, and if approved by the Department of Revenue, then 27% of the 2025 tax year (Sullivan/Madziarek); passed unanimously.
  4. Docket 26-AU-018 (Village of North Aurora): MOTION: Recommend to the Department of Revenue that Parcel 15-04-206-010 be exempt for 100% of the 2026 and all subsequent tax years, and if approved by the Department of Revenue, then 27% of the 2025 tax year (Sullivan/Madziarek); passed unanimously.
  5. Docket 26-BU-021 (County of Kane): MOTION: Recommend to the Department of Revenue that the portion of Parcel 04-01-300-013 now owned by Kane County be exempt for 100% of the 2026 tax year and all subsequent years, and if approved by the Department of Revenue, then 4% of the 2025 tax year (Sullivan/Madziarek); passed unanimously.
  6. Docket 26-PL-022 (County of Kane): MOTION: Recommend to the Department of Revenue that the portion of Parcel 05-06-300-004 now owned by Kane County be exempt for 91% of the 2026 tax year and 100% of all subsequent years (Sullivan/Madziarek); passed unanimously.
  7. Docket 26-PL-023 (County of Kane): MOTION: Recommend to the Department of Revenue that the portion of Parcel 05-06-400-023 now owned by Kane County be exempt for 95% of the 2026 tax year and 100% of all subsequent years (Sullivan/Madziarek); passed unanimously.
  8. Docket 26-PL-024 (County of Kane): MOTION: Recommend to the Department of Revenue that the portion of Parcel 05-07-100-004 now owned by Kane County be exempt for 88% of the 2026 tax year and 100% of all subsequent years (Sullivan/Madziarek); passed unanimously.
  9. Docket 26-DU-002 (Conservation Foundation): MOTION: Recommend to the Department of Revenue that Parcels 03-17-300-023, 03-17-300-026, and 03-20-101-009 remain subject to taxation as they are not in exempt use (Sullivan/Madziarek); passed unanimously.
  10. Docket 26-RU-014 (Chicago Title Land Trust Company u/t/a 008002365899): MOTION: Recommend to the Department of Revenue that Parcel 02-34-401-015 remain subject to taxation as it is not in exempt use (Sullivan/Madziarek); passed unanimously.

5. Additional Business

  1. Certificate of Error for Parcels 03-11-331-001 et al (Sri Veda Dharma Shala, Inc.):
    MOTION: Issue certificates of error to correct the 2025 tax bill for parcels 03-11-331- 001, 03-11-331-002, 03-31-331-003, and 03-31-331-004 to $0 pursuant to 35 ILCS 200/14-25 (Sullivan/Konstans); passed unanimously.
  2. Discussion on process of taxing body intervention in Board of Review and Property Tax Appeal Board Proceedings: Clerk Armstrong noted the recent confusion on the part of a municipality when it intended to intervene in proceedings before the Property Tax Appeal Board, but did not follow the proper procedural steps and was thus barred from presenting evidence or cross-examining other witnesses. The Board directed Clerk Armstrong to assembly procedural information on the process of intervention and a method of disseminating it to taxing districts.
  3. Other Additional business: Clerk Armstrong reported that the United States Justice Department has delayed enforcement of with Title II of the Americans with Disabilities Act (Web Content Accessibility Guidelines Version 2.1, Level AA compliance) until 2027. Clerk Armstrong will keep the Board up to date on this topic each month. Clerk Armstrong also reported that the following townships have already certified their assessment rolls to the Supervisor of Assessments: Dundee (April 15); Saint Charles (April 29); Blackberry (May 1), Geneva (May 1), Sugar Grove (May 4) and Big Rock (May 8)

​6. Public Comment on Non-Agenda Items 

There was no public comment on non-agenda items.

7. Recess the 2026 Session of the Kane County Board of Review until May 11, 2026 at 9:00 a.m.

MOTION: Recess the 2026 Session of the Kane County Board of Review until June 8, 2026 at 9:00 a.m. (Sullivan/Konstans); passed unanimously.

The meeting recessed at 9:43 a.m.