Hussein v. Cook County Assessor's Office
2017 IL App (1st) 161184
| Ill. App. Ct. | 2017Background
- In 2014 the Cook County Assessor sent notices under 35 ILCS 200/9-275 to Ribhieh Hussein seeking liens for unpaid taxes, interest, and penalties on four condominium units (PINs 1001–1004) for alleged erroneous homestead exemptions for tax years 2007–2013.
- Hussein stipulated she received the exemptions and paid the tax bills, testified she never applied for exemptions on those units and had not lived there since 1992, and said she only checked tax bills for amount and which property they applied to.
- The Department of Erroneous Homestead Exemption Administrative Hearings held Hussein liable for back taxes, interest (10% per annum), and 50% penalties, finding she failed to prove the exemptions resulted from Assessor clerical error or omission.
- Hussein sought administrative review in the circuit court, which affirmed the Department, and she appealed to the appellate court.
- The appellate court considered (1) whether the Assessor bears the burden to prove absence of clerical error before collecting interest and penalties, (2) whether Hussein met the burden to prove clerical error, and (3) whether awarding relief for 2007 exceeded statutory authority.
- The court held the taxpayer bears the burden to prove a clerical error or omission as an affirmative defense and that Hussein failed to meet that burden; but it vacated the award for 2007 as beyond the Department’s statutory authority.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Who bears burden to prove clerical error under §9-275(h)? | Hussein: Assessor must prove exemptions were not clerical error before collecting interest/penalties. | Assessor: Statute does not require Assessor to disprove clerical error; clerical-error clause is an affirmative defense for taxpayer. | Court: Burden lies with taxpayer to prove clerical error or omission. |
| Whether Hussein proved clerical error or omission | Hussein: Testified she never applied for exemptions, paid taxes, and did not know exemptions were applied—this shows clerical error. | Assessor: Plaintiff’s testimony does not show Assessor error; exemptions may have carried over or resulted from plaintiff’s failure to report changes. | Court: Hussein failed to prove clerical error by preponderance; Department’s factual finding not against manifest weight. |
| Whether taxpayer lacks access to evidence to prove clerical error | Hussein: Evidence of clerical error may be solely in Assessor’s control, making burden unfair. | Assessor: Procedural rules permit discovery; taxpayers receive notices and can request Assessor personnel testimony. | Court: Taxpayer could have obtained evidence under Department rules and is in best position to know property use; burden remains with taxpayer. |
| Scope of recoverable years under §9-275(f) | (Not argued by parties) | (Not argued) | Court: For 2014 proceedings, Assessor may collect for the six assessment years immediately prior (2008–2013); award for 2007 vacated as void. |
Key Cases Cited
- Exelon Corp. v. Department of Revenue, 234 Ill. 2d 266 (explaining appellate review is of administrative agency decision)
- Delgado v. Board of Election Commissioners of the City of Chicago, 224 Ill. 2d 481 (administrative actions exceeding statutory authority are void; courts must vacate void orders)
- Christenson v. Rincker, 288 Ill. App. 3d 185 (party asserting an affirmative defense bears burden to prove it)
- Nevious v. Bauer, 281 Ill. App. 3d 911 (same: burden of proving defense on party who benefits)
- Gibson v. State Farm Mutual Automobile Insurance Co., 125 Ill. App. 3d 142 (general rule that party asserting affirmative matter must prove it)
- Southwest Federal Savings and Loan Ass'n of Chicago v. Cosmopolitan Nat'l Bank of Chicago, 23 Ill. App. 2d 174 (place burden on party with access to necessary information)