Peter Boa Meeting – August 22, 2025
Peter Boa Meeting – August 22, 2025
The Peter Boa (Property Tax Board of Appeals) meeting on August 22, 2025, addressed multiple property tax appeals, exemptions, and valuation adjustments. The board voted on several motions including reopening a withdrawn appeal, approving objective and subjective appeal recommendations, tabling certain parcels for further review, and denying an exemption for church-owned land.
Consent Calendar
- The minutes from the previous month's meeting were approved unanimously by acclamation.
Discussion Items
- Hovey Street Parcel (8064105): Director of Assessment Gabe Deaton and staff presented a 2024 appeal that was withdrawn because the taxpayer was incorrectly told the property was exempt. The property (former charter school, now church-owned) is in severe disrepair, requiring over $1 million in renovations. Staff recommended reopening the appeal and reducing the improvement value from $797,200 to $200,000, making the total value $476,100. The board voted to reopen the appeal and to approve the value reduction.
- Objective Appeals (Pages 1-25): Included McDonald's parcels with varying improvement values due to cost table changes and a grade reduction from A- to B. The board approved the recommendations.
- Objective Appeals (Pages 26-120): Discussion on MLK Homes and Bapari Residential LLC parcels. A board member noted a parcel valued at $10,800 (seemingly too low) and questioned the GRM used. The board tabled all parcels associated with those two entities to allow staff to review the valuations.
- Page 105 – Capital Place Apartment Complex: Although exempt from taxes, the owner requested accurate assessed values. Staff confirmed the property is well-maintained under new management. The board approved the recommendation.
- Subjective Appeals (Pages 121-163): One parcel (1060351 for 2022) was tabled. One board member abstained on parcel 1062045. The remainder were approved.
- Withdrawals (Pages 164-203): Approved.
- Exemptions (Pages 204-230):
- Three church-owned parcels (1029302, 1092496, 1069684) were discussed. The taxpayer had not completed the application and did not appear. The land has been held for 7-10 years with no construction for low-income housing. The board voted to deny the exemption for 2025. The taxpayer may appeal to the state.
- Capitol Center Properties (251 North Illinois) – the state leases 22% of the building; exemption previously approved and renewed. Approved.
- Beckwood Drive parcel (914 Beckwood Drive) – owned by individuals and leased rent-free to Fair Haven for substance abuse recovery housing. Approved.
- Other Business: Discussion about the new Hilton hotel downtown (property exempt via PILOT agreement). Staff will monitor the first-floor commercial spaces to determine taxability. No action taken.
Key Outcomes
- Approved: Minutes; reopening Hovey Street 2024 appeal with value reduction to $476,100; objective appeals pages 1-25 (unanimous); capital place recommendations (unanimous); subjective appeals pages 121-163 (unanimous); withdrawals pages 164-203 (unanimous); exemptions pages 204-230 as amended (unanimous).
- Tabled: MLK Homes and Bapari Residential parcels (pages 26-120 portion) for staff review.
- Denied: Exemption for three church-owned parcels for 2025 (motion carried).
- Next Steps: Staff to review MLK/Bapari parcels; board to review Hilton hotel exemption status at a future meeting.
Meeting Transcript
Thank you. Okay, we'll go ahead and start the meeting, the Peter Boa meeting for August 23rd. First order of business, I guess we need to introduce ourselves. Does that make sense? I start I'm Joe O'Connor, the county assessor. I'm the non-voting member on the Peterboa. Greg. Uh Greg Rath now. Kathy Gould. Steve Adammy, President. Bride Barton. Okay. National business is a minutes from last month. Um you have three of you here, so you can't vote. Gotcha. Okay. I'll make a motion except minutes from last month. I'll second. See you none on all fair say aye. Aye. Aye. I guess eyes have it. So that's some guests. Do we want to we want to start with the Hovey Street? Is that all right, Gabe? Because that's not they're not showing up, it's more the board or our office discussing it. Missy, what's that parcel number? It is 806 4105. It's just on the front page of your agenda under other business. They have a 2024 appeal. Um that what they withdrew because they were told the property was exempt. Okay. So you might remember. Do you need to do Gabby to introduce some tell? No. Probably. Gabe Deaton, I'm the director of assessment. Okay. So you might remember they filed an exemption for 2021 that you denied. Okay. Um our advice to them was we we can't get to that. You know, because of an ownership timeliness issue. Um, but if you file an objective appeal, we may be able to adjust the value because this place is run down. It's not habitable. Uh miss, you were out there. It's yes, I mean it's it's uh I was gonna go. I mean it looks like a teardown, you know. Actually, I can put up uh the pictures from it because I did upload the pictures. So church. No.
openpublica.com