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

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

2026 Session of the Board of Review

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

Location: Hearing Room A

1. Call to Order

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 Mark Armstrong, Deputy Clerk Angie Martin

2. Public Comment on Agenda Items

There was no public comment on agenda items.

3. Review and Approval of Minutes

  1. Minutes of June 8, 2026 meeting of the 2026 Session.
    MOTION: Approve the minutes of the June 8, 2026 meeting as presented (Madziarek/Konstans); passed unanimously.​    ​

4. Recommendations on Non-Homestead Exemption Applications​

  1. Docket 26-RUDUEL-027 (Three Rivers Council, Inc):  
    MOTION:  Recommend to the Department of Revenue that Parcels 02-36-400-010, 03-31-300-030, and 06-05-100-003 be exempt for 100% of 2026 and all subsequent tax years (Madziarek/Sullivan); passed unanimously.​
  2. Docket 26-SC-036 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 09-11-256-007 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 85% of the 2023 taxable year and 100% of the 2024 and 2025 taxable years (Madziarek/Sullivan); passed unanimously.
  3. Docket 26-SC-037 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 09-11-356-004 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 7% of the 2024 taxable year and 100% of the 2025 taxable year (Madziarek/Sullivan); passed unanimously.
  4. Docket 26-SG-038 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 14-33-327-004 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 100% of the 2023, 2024, and 2025 taxable years (Madziarek/Sullivan); passed unanimously.
  5. Docket 26-SG-039 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 14-33-327-006 and 14-33-327-007 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 100% of the 2023, 2024, and 2025 taxable years (Madziarek/Sullivan); passed unanimously.
  6. Docket 26-SG-040 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 14-33-327-009 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 100% of the 2023, 2024, and 2025 taxable years (Madziarek/Sullivan); passed unanimously.
  7. Docket 26-SG-041 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 14-33-327-016 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 100% of the 2023, 2024, and 2025 taxable years (Madziarek/Sullivan); passed unanimously.
  8. Docket 26-SG-042 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 14-33-400-019 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 100% of the 2023, 2024, and 2025 taxable years (Madziarek/Sullivan); passed unanimously.
  9. Docket 26-GE-045 (Kane County):  
    MOTION:  Recommend to the Department of Revenue that Parcel 12-01-379-006 and 12-01-379-008 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 80% of the 2024 taxable year and 100% of the 2025 taxable year (Madziarek/Sullivan); passed unanimously.
  10. Docket 26-GE-046 (Kane County):  
    MOTION:  Recommend to the Department of Revenue that Parcel 12-01-351-012, 12-01-351-013, 12-12-101-003, and 12-12-101-004 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 96% of the 2025 taxable year (Madziarek/Sullivan); passed unanimously.
  11. Docket 26-EL-048 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 06-34-151-006 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 89% of the 2023 taxable year and 100% of the 2024 and 2025 taxable years (Madziarek/Sullivan); passed unanimously.
  12. Docket 26-SG-049 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 14-21-252-021 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 72% of the 2025 taxable year (Madziarek/Sullivan); passed unanimously.
  13. Docket 26-SG-051 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 14-28-209-001 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 100% of the 2023, 2024, and 2025 taxable years (Madziarek/Sullivan); passed unanimously.
  14. Docket 26-SG-052 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 14-33-326-008 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 100% of the 2023, 2024, and 2025 taxable years (Madziarek/Sullivan); passed unanimously.
  15. Docket 26-SG-053 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 14-33-327-003 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 100% of the 2023, 2024, and 2025 taxable years (Madziarek/Sullivan); passed unanimously.
  16. Docket 26-SG-054 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 14-33-400-007 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 100% of the 2023, 2024, and 2025 taxable years (Madziarek/Sullivan); passed unanimously.
  17. Docket 26-SG-055 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 14-33-400-014 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 100% of the 2023, 2024, and 2025 taxable years (Madziarek/Sullivan); passed unanimously.
  18. ​Docket 26-AU-059 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcels 15-04-476-002 and 15-04-476-003 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 8% of the 2024 taxable year and 100% of the 2025 taxable year (Madziarek/Sullivan); passed unanimously.
  19. Docket 26-DU-062 (Dundee Township Park District):  
    MOTION:  Recommend to the Department of Revenue that Parcel 03-21-207-003 be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 55% of the 2025 taxable year (Madziarek/Sullivan); passed unanimously.
  20. Docket 26-AU-063 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 15-04-401-019 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 58% of the 2025 taxable year (Madziarek/Sullivan); passed unanimously.
  21. Docket 26-AU-064 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 15-04-476-017 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 69% of the 2025 taxable year (Madziarek/Sullivan); passed unanimously.
  22. Docket 26-DU-065 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that Parcel 03-19-200-006 (part) be exempt for 100% of 2026 and all subsequent tax years, and if approved by the Department of Revenue, then a certificate of error be issue to reflect the exemption for 75% of the 2025 taxable year (Madziarek/Sullivan); passed unanimously.
  23. Docket 26-BA-067 (City of Batavia):  
    MOTION:  Recommend to the Department of Revenue that Parcel 12-27-157-003 be exempt for 58% of 2026 and 100% all subsequent taxable years (Madziarek/Sullivan); passed unanimously.
  24. Docket 26-SC-069 (City of Saint Charles):  
    MOTION:  Recommend to the Department of Revenue that Parcel 09-27-391-006 be exempt for 66% of 2026 and 100% all subsequent taxable years (Madziarek/Sullivan); passed unanimously.
  25. Docket 26-EL-070 (Fox Valley Pregnancy Center d/b/a Corbella Clinic):  
    MOTION:  Recommend to the Department of Revenue that Parcel 06-35-187-001 be exempt for 100% of 2026 and all subsequent taxable years (Madziarek/Sullivan); passed unanimously.

5. Hearings on Non-Homestead Exemption Applications

  1. Docket 26-EL-001 (Acts 2 Network Training Center, LLC):
    No hearing was held and the Board took no action on this item.​

  2. Certificate of Error for 15-20-430-020 (Ministry of Reconciliation-A New Dimension): 
         MOTION:  Issue Certificate of Error correcting the 2024 taxable to $0 pursuant to exemption approval by the Department of Revenue for 2025 and the application of 35 ILCS 20/14-25 (Konstans/Sullivan); passed unanimously.

  3. Clerk Armstrong informed the Board of Review that the resolution to approve the use of additional Board of Review members pursuant to 35 ILCS 200/6-25 was on the Kane County Board agenda for July 14, and he anticipated passage.

6. Additional Business

  1. ​​Certificate of Error for 15-20-430-020 (Ministry of Reconciliation-A New Dimension): 
    MOTION:  Issue Certificate of Error correcting the 2024 taxable to $0 pursuant to exemption approval by the Department of Revenue for 2025 and the application of 35 ILCS 20/14-25 (Konstans/Sullivan); passed unanimously.
  2. Clerk Armstrong informed the Board of Review that the resolution to approve the use of additional Board of Review members pursuant to 35 ILCS 200/6-25 was on the Kane County Board agenda for July 14, and he anticipated passage.​

​7. Public Comment on Non-Agenda Items 

There was no public comment on non-agenda items.

8. Recess the 2026 Session

MOTION:  Recess the 2026 session of the Kane County Board of Review until August 10, 2026 at 9:00 a.m. (Sullivan/Konstans); passed unanimously. The meeting recessed at 9:09 a.m.​