Kankakee County Bd. v. Property Tax Appeal
969 N.E.2d 558
Ill. App. Ct.2012Background
- Armstrong World Industries owns and uses a large industrial complex in Kankakee County with over 395,000 square feet across multiple buildings.
- The 2006 assessed value for Armstrong’s parcel XX-XX-XX-XXX-XXX was $2,884,281, reflecting a market value of $8,609,794.
- Armstrong filed a PTAB appeal seeking a lower assessed value of $1,307,115 (market value $3,150,000).
- Armstrong presented Salisbury & Associates’ appraisal; the County submitted Brorsen Appraisal Service’s appraisal and a Buchaniec review.
- PTAB credited Salisbury's unleased comparables, found Brorsen’s multitenant sales less reliable, and adjusted to a total assessed value of $1,326,600 ($3,960,000 market value).
- The County sought direct review under the Property Tax Code; the Appellate Court affirmed the PTAB’s decision.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Did PTAB err by giving greater weight to Armstrong’s appraiser over the County’s experts? | County argues PTAB favored Salisbury, undervaluing Brorsen. | Armstrong contends PTAB properly weighed credibility and evidence. | No; PTAB’s weighing of evidence within agency discretion; decision sustained. |
| Did PTAB properly handle multitenant lease data in Brorsen’s sales comparables? | County argues multitenant leases require downward adjustments. | Armstrong argues comparables should reflect overall market value. | Yes; PTAB found Brorsen’s multitenant sales deficient and not credible for value determination. |
| Was it proper for PTAB to rely on sale values from out-of-market properties? | County contends such sales are not reliable indicators. | Armstrong argues credibility and weight of evidence support it. | Yes; PTAB’s credibility findings legitimize use of those sale values. |
Key Cases Cited
- Kankakee County Bd. of Review v. Property Tax Appeal Bd., 226 Ill. 2d 36 (2007) (limits of de novo review; affirmance where PTAB’s factual weighing fair)
- Illini Country Club v. Property Tax Appeal Board, 263 Ill. App. 3d 410 (1994) (credibility and weight of evidence within PTAB’s domain)
- Du Page Cty. Bd. of Review v. Property Tax Appeal Bd., 284 Ill. App. 3d 649 (1996) (PTAB must weigh witnesses; not a de novo market value review)
- National City Bank of Michigan/Illinois v. Property Tax Appeal Board, 331 Ill. App. 3d 1038 (2002) (weighing of evidence and credibility is agency’s function)
- Peacock v. Property Tax Appeal Bd., 339 Ill. App. 3d 1060 (2003) (acceptance of PTAB findings as prima facie true; manifest weight review)