Cosgriff v. County of Winnebago
876 F.3d 912
7th Cir.2017Background
- Kelly and Anita Cosgriff posted "No Trespass" signs and ran an online petition after a Roscoe Township employee sued them for a dog bite that occurred during a property reassessment visit.
- Winnebago County Supervisor of Assessments Thomas Walsh and Assistant State's Attorney David Kurlinkus communicated about the Cosgriffs' inquiries; the Cosgriffs allege a scheme to retaliate against them.
- Walsh issued a PTAX-228 showing a 47.14% increase in assessed fair market value (from $357,000 to $525,000) despite only a $50,000 pool addition; this was the largest increase in the township that year.
- The Cosgriffs appealed to the Winnebago County Board of Review; the township moved to bar their appraisal evidence and the Board, after a hearing without the appraisal, set the value at $409,000, reducing the assessment.
- The Cosgriffs sued in federal court under 42 U.S.C. § 1983 alleging First Amendment retaliation, due process conspiracy, and equal protection violations against the County, officials, and the township law firm; the district court dismissed the federal claims on comity grounds and relinquished state-law claims.
- The Seventh Circuit affirmed, holding that comity and Fair Assessment principles bar taxpayers from bringing tax-administration § 1983 claims in federal court when adequate state remedies exist.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether § 1983 claims challenging local tax administration are barred by comity and state remedies | Cosgriffs: their suit alleges unconstitutional retaliation and due process/equal protection injuries distinct from a tax challenge, so federal forum is appropriate | Defendants: claims challenge administration of a local tax system; comity and state remedies require taxpayer to use state process | Held: Barred — comity/Fair Assessment precludes federal § 1983 tax-administration suits when state remedies are plain, adequate, and complete |
| Whether Illinois state remedies were inadequate so federal suit is permitted | Cosgriffs: appellate rights in state system were not fully pursued but constitutional injuries warrant federal review | Defendants: Illinois provides adequate, plain, complete remedies (Board of Review, PTAB, state courts) to raise constitutional objections | Held: State remedies are adequate; failure to continue state appeals does not permit federal § 1983 claim |
| Whether the First Amendment/retaliation, due process, and equal protection allegations remove the case from comity constraints | Cosgriffs: allegations of retaliatory assessment and conspiracy are constitutional claims independent of the tax issue | Defendants: any constitutional injury stems from the challenged assessment, so claims are essentially tax-administration disputes | Held: Court: distinction is illusory — claims arise from the tax assessment and are subject to comity limitations |
Key Cases Cited
- Bible v. United Student Aid Funds, Inc., 799 F.3d 633 (7th Cir. 2015) (standard for accepting allegations on motion to dismiss)
- Fair Assessment in Real Estate Ass'n, Inc. v. McNary, 454 U.S. 100 (Sup. Ct. 1981) (federal-court restraint and comity in state tax matters; taxpayers must use state remedies)
- Levin v. Commerce Energy, Inc., 560 U.S. 413 (Sup. Ct. 2010) (comity doctrine counsels federal-court restraint in certain cases)
- Dows v. City of Chicago, 78 U.S. (11 Wall.) 108 (Sup. Ct. 1870) (early recognition of sensitive nature of state tax systems)
- Capra v. Cook Cty. Bd. of Review, 733 F.3d 705 (7th Cir. 2013) (Illinois taxpayers’ § 1983 claims challenging tax administration barred where state remedies are adequate)
- Werch v. City of Berlin, 673 F.2d 192 (7th Cir. 1982) (affirming dismissal of § 1983 claim challenging municipal tax where state remedies available)