​​​​​​​​​​​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 – September 14, 2026 at 8:30 a.m.

Location: Hearing Room A

1. Call to Order

Chairman Madziarek called the meeting to order at 8:46 a.m.

Members physically present: Konstans and Madziarek.

Members virtually present: None.

Members absent: Sullivan.

Others present: Deputy Clerk Abell (via Zoom), Deputy Clerk Martin

2. Public Comment on Agenda Items

There was no public comment on agenda items.

3. Review and Approval of Minutes

  1. Minutes of August 10, 2026 meeting
    MOTION: Approve the minutes of the August 10, 2026 meeting as presented (Konstans/Madziarek); passed unanimously.​
    ​

4. Recommendations on Non-Homestead Exemption Applications​

  1. Docket 26-EL-001 (Acts 2 Network Training Center, LLC):  
    MOTION:  Recommend to the Department of Revenue that Parcel 06-08-200-036 be denied (Madziarek/Konstans); passed unanimously.
  2. Docket 26-AU-061 (Orchard Valley Baptist Church):  
    MOTION:  Recommend to the Department of Revenue that Parcel 15-30-151-015 be exempt for 100% of 2026 and 100% of 2025 and all subsequent tax years (Madziarek/Konstans); passed unanimously.
  3. Docket 26-BA-068 (Batavia United Methodist Church):  
    MOTION:  Recommend to the Department of Revenue that Parcel 12-22-251-003 be denied (Madziarek/Konstans); passed unanimously.
  4. Docket 26-RU-088 (Village of Pingree Grove): 
    MOTION:  Recommend to the Department of Revenue that Parcels 02-21-100-015 and 02-28-100-020 be exempt for 41% of 2026 and all subsequent tax years (Madziarek/Konstans); passed unanimously.
  5. Docket 26-DU-089 (Village of Carpentersville):  
    MOTION:  Recommend to the Department of Revenue that Parcels 03-12-301-001, 03-12-301-002, 03-12-301-003, and 03-14-208-030 be exempt for 54% of 2026 and all subsequent tax years (Madziarek/Konstans); passed unanimously.

5. Hearings on Non-Homestead Exemption Applications

Docket: 26-CA-030
Parcel: Kane County Parcel 08-13-453-003
Location: 5N193 Prairie Rose Drive, St. Charles, IL 60175
Owner/Applicant: Society of Christ in America
Exemption Claim: Religious Use (35 ILCS 200/15-40b)
Intervenor: St. Charles CUSD 303

Deputy Supervisor of Assessments Michelle R. Abell, CIAO, appeared on behalf of the Supervisor of Assessments; Attorney Patrick Griffin w/Griffin Williams McMahon & Walsh, LLP and Frs. Adam Slominski and Hubert Zasada all appeared on behalf of the Applicant; Attorney Scott Metcalf with Hodges & Loizzi was the intervener on behalf of the St. Charles Community Unit School District No. 303.

Attorney Metcalf testified that during legal review of the Applicant’s application, they noticed the lack of clear and convincing evidence that the priest and/or minister’s employment is dependent on living in the residence, and that he did not see that clearly in the brief that Attorney Griffin provided. In response, Attorney Griffin testified that they have satisfied the requirements in sub-section a., requires religious use and purpose, and in sub-section b. as it is being used for housing. He said this can be established even without an employment contract. He continued that they stated in the Parsonage Addendum that part of Fr. Hubert Zasada’s appointment is the condition that he live in the subject home. Attorney Griffin also read aloud the letter, Exhibit A, that was included with the brief he provided to the Board of Review on Monday, September 14th via e-mail to Michelle Abell at 8:22 a.m. (dated September 11, 2026).

Ms. Abell asked Fr. Slominski some questions and he testified that they refer to the subject home as the Provincial House and that there are about 55 priests living and serving in the United States and in various towns that serve their Polish communities. He mentioned that the Polish community is growing in the Chicago suburbs. The 55 priests preside over different churches and the Provincial House, the subject home at 5N193 Prairie Rose Drive, supports those priests, but there is no public worship at the house. Ms. Abell asked Fr. Slominski if this was a Religious Order and he said yes. He said they started with a support home in Michigan, then as the Polish community grew, they purchased the one in Lombard, and now this one in St. Charles. Ms. Abell asked if there was anyone else living in the home and Fr. Hubert testified that it is just himself and one other Brother living there now (no name was given). When asked if they plan on having more priests live in the home, Fr. Hubert said they don’t know at this time if they will. He said that when priests come to receive counsel, they sometimes spend the night. The Board asked that they send a signed statement from Fr. Hubert further confirming it is a condition of his employment. The Board asked if any of the priests pay rent and Fr. Slominski and Fr. Zasada said no.

Docket: 26-DU-072
Parcel: Kane County Parcels 03-22-151-010, 03-22-301-005, 03-22-301-006, 03-22-326-023, 03-22-326-025, 03-22-326-053, and 03-22-326-054
Location: 5000 Spring Hill Ring Road, West Dundee, IL 60118
Owner/Applicant: Village of West Dundee
Exemption Claim: Owned by Municipality (35 ILCS 200/15-60)
Intervenor: Village of Carpentersville

Deputy Supervisor of Assessments Michelle R. Abell, CIAO, appeared on behalf of the Supervisor of Assessments; and only Attorney Matthew J. Walters with Zukowski, Rogers, Flood & McArdle was the intervener on behalf of the Village of Carpentersville. The Applicant did not appear. The Board of Review directed the Clerk to review the application in light of the written evidence presented.

6. Omitted Property: Docket 202501151 (12-26-359-001);

The township assessor did not appear; Joe Rice, the homeowner, appeared with questions for the township assessor. Mr. Rice e-mailed Ms. Abell a copy of his two-page brief, which was provided to the Board. Since no township assessor was available to answer Mr. Rice’s questions, no decision was made by the Board of Review. Mr. Rice asked how the Board would communicate how they will be moving forward on this matter and Ms. Abell said she would let him know (no Motion was achieved).

7. Additional Business

MOTION:  To reopen 2026-DUCM-0034, 2026-DUCM-0035, 2026-DUCM-0044, 2026-DUCM-0056, and 2026-DUCM-0057 and accept the stipulation agreement as outlined in the table below (Madziarek/Konstans); passed unanimously (Sullivan not present). All revalued parcels were based on a settlement agreement​.
​​Docket Number 
​Parcel Number
​Action Taken
​Madziarek
​Konstans
​2026DUCM0034
​03-24-276-008
Revalued Equalized  Assessed Valuation
​Yes
​Yes
​2026DUCM0034
​03-24-400-008
​Confirmed Based on Evidence Submitted
​Yes
​Yes
​2026DUCM0034
​03-24-400-010
​Confirmed Based on Evidence Submitted​
​Yes
Yes​
​2026DUCM0034
​03-24-400-012
​Confirmed Based on Evidence Submitted
Yes​Yes​
​2026DUCM0035
​03-24-177-006
​Confirmed Based on Evidence Submitted
Yes​​Yes
​2026DUCM0035
​03-24-177-007
​Confirmed Based on Evidence Submitted
​Yes
​Yes
​2026DUCM0035
​03-24-302-070
Revalued Equalized Assessed Valuation​
​Yes
​Yes
​2026DUCM0035
​03-24-326-012
​Confirmed Based on Evidence Submitted
​Yes
​Yes
​2026DUCM0035
​03-24-326-013
​Confirmed Based on Evidence Submitted
​Yes
​Yes
​2026DUCM0035
​03-24-326-014
​Confirmed Based on Evidence Submitted
​Yes
​Yes
​2026DUCM0035
​03-24-326-016
​Confirmed Based on Evidence Submitted
​Yes
​Yes
​2026DUCM0035
​03-24-459-002
​Confirmed Based on Evidence Submitted​
​Yes
​Yes
​2026DUCM0044
​03-25-201-004
​Revalued Equalized Assessed Valuation
​Yes
​Yes
​2026DUCM0056
​03-25-126-007
​Revalued Equalized Assessed Valuation
​Yes
​Yes
​2026DUCM0056
​03-25-126-009
​Revalued Equalized Assessed Valuation
Yes​​Yes
​2026DUCM0057
​03-24-459-001
​Revalued Equalized Assessed Valuation
​Yes
​Yes
​2026DUCM0057
​03-24-460-003
​Revalued Equalized Assessed Valuation
​Yes
​Yes
​2026DUCM0057
​03-24-460-004
​Revalued Equalized Assessed Valuation
​Yes
​Yes
​2026DUCM0057
​03-25-201-003
​Revalued Equalized Assessed Valuation
​Yes
​Yes
2026DUCM0057
​03-25-227-001
​Revalued Equalized Assessed Valuation
​Yes
Yes​
​2026DUCM0057​
​03-46-460-005
​Revalued Equalized Assessed Valuation
​Yes
Yes​​
​

​8. Public Comment on Non-Agenda Items 

There was no public comment on non-agenda items.

9. Recess the 2026 Session

MOTION:  Recess the 2026 session of the Kane County Board of Review until September 15, 2026 at 1:00 p.m. (Madziarek/Konstans); passed unanimously. The meeting recessed at 10:16 a.m.​