​​​​​​​​​​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 – August 10, 2026 at 9:00 a.m.

Location: Hearing Room A

1. Call to Order

Chairman Sullivan called the meeting to order at 9:01 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 July 13, 2026 meeting of the 2026 Session.
    MOTION: Approve the minutes of the July 13, 2026 meeting as presented (Konstans/Sullivan); passed unanimously.​    ​

4. Recommendations on Non-Homestead Exemption Applications​

  1. Docket 26-SG-029 (Resurrection Evangelical Lutheran Church):  ​ 
    MOTION:  Recommend to the Department of Revenue that Parcel 14-12-230-001 be exempt for 100% of 2026 and all subsequent tax years (Konstans/Sullivan); passed unanimously.​
  2. Docket 26-BU-043 (County of Kane):  
    MOTION:  Recommend to the Department of Revenue that part of Parcel 04-12-100-005 be exempt for 75% of 2026 and 100% of all subsequent tax years (Konstans/Sullivan); passed unanimously.
  3. Docket 26-PL-044 (County of Kane):  
    MOTION:  Recommend to the Department of Revenue that part of Parcel 05-06-400-016 be exempt for 82% of 2026 and 100 % of all subsequent tax years (Konstans/Sullivan); passed unanimously.
  4. Docket 26-SG-056 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that part of Parcel 14-21-400-022 be exempt for 100% of 2026 and all subsequent tax years, and if approved by IDOR then also 100% of 2025, 2024 and 2023 years (Konstans/Sullivan); passed unanimously.
  5. Docket 26-SG-056 (Illinois Department of Transportation):    
    MOTION:  Recommend to the Department of Revenue that part of Parcel 14-21-251-036 be exempt for 100% of 2026 and all subsequent tax years, and if approved by IDOR then also 73% of 2025 year (Konstans/Sullivan); passed unanimously.
  6. Docket 26-SG-057 (Illinois Department of Transportation):  
    MOTION:  Recommend to the Department of Revenue that part of Parcels 14-21-400-023 and 14-28-200-003 be exempt for 100% of 2026 and all subsequent tax years, and if approved by IDOR then also 100% of 2025, 2024 and 2023 years (Konstans/Sullivan); passed unanimously.
  7. Docket 26-SG-058 (Illinois Department of Transportation):   
    MOTION:  Recommend to the Department of Revenue that part of Parcels 14-28-200-013, 14-28-400-001, 14-33-200-004, and 14-33-400-020 be exempt for 100% of 2026 and all subsequent tax years, and if approved by IDOR then also 100% of 2025, 2024 and 2023 years (Konstans/Sullivan); passed unanimously.
  8. Docket 26-BU-060 (County of Kane):  
    MOTION:  Recommend to the Department of Revenue that part of Parcel 04-12-200-010 be exempt for 70% of 2026 and 100% of all subsequent tax years (Konstans/Sullivan); passed unanimously.
  9. Docket 26-DU-073 (Village of West Dundee):  
    MOTION:  Recommend to the Department of Revenue that Parcel 03-27-401-010 be exempt for 100% of 2026 and all subsequent tax years, and if approved by IDOR then also 26% of the 2025 year (Konstans/Sullivan); passed unanimously.
  10. Docket 26-EL-077 (Village of South Elgin):  
    MOTION:  Recommend to the Department of Revenue that Parcel 06-33-426-002 be exempt for 74% of 2026 and 100% of all subsequent tax years (Konstans/Sullivan); passed unanimously.
  11. Docket 26-SG-078 (RCCG Kings Court):  
    MOTION:  Recommend to the Department of Revenue that Parcel 14-11-300-034 be exempt for 68% of 2026 and 100% of all subsequent tax years (Konstans/Sullivan); passed unanimously.
  12. Docket 26-BU-080 (County of Kane):  
    MOTION:  Recommend to the Department of Revenue that part of Parcel 04-12-100-011 be exempt for 56% of 2026 and 100% of all subsequent tax years (Konstans/Sullivan); passed unanimously.
  13. Docket 26-BB-081 (Village of Elburn):  
    MOTION:  Recommend to the Department of Revenue that part of Parcels 11-05-420-022 and 11-05-477-001 be exempt for 72% of 2026 and 100% of all subsequent tax years (Konstans/Sullivan); passed unanimously.
  14. Docket 26-BB-082 (Village of Elburn):  
    MOTION:  Recommend to the Department of Revenue that part of Parcels 11-04-352-001, 11-04-375-001, and 11-05-478-001 be exempt for 72% of 2026 and 100% of all subsequent tax years (Konstans/Sullivan); passed unanimously.​

5. Hearings on Non-Homestead Exemption Applications

Chairman Sullivan recused himself for this docket; Board member Madziarek chaired the hearing.

Docket: 26-BA-068
Parcel: Kane County Parcel 12-22-251-003
Location: 23 North Water Street, Batavia
Owner/Applicant: Batavia United Methodist Church
Exemption Claim: Religious Use (35 ILCS 200/15-40(a)
Intervenor: None

Deputy Supervisor of Assessments Michelle R. Abell, CIAO, appeared on behalf of the Supervisor of Assessments; the applicant did not appear.  The Board of Review directed the Clerk to review the application in light of the written evidence presented.


6. Additional Business

Clerk Armstrong noted that new information has come to light regarding the non-homestead exemption for Docket 26-EL-001; he asked the Board if the Board wished to convene a second hearing, or report on the additional information in a draft of the findings.  The Board directed the Clerk to consider the information in developing the findings.

Clerk Armstrong reported that the Illinois Property Assessment Institute’s Legal Symposium will be held on Tuesday, September 29, 2026 at Northern Illinois University’s Naperville Campus.  The Board members expressed an interest in attending, and directed the Clerk to not schedule hearings for that day.​

​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 17, 2026 at 8:30 a.m.