WGN On the Tax Appeals Issue

Michael Carbone and Lennie Jarratt were interviewed for the following WGN story on the Board of Review Tax Appeal Rules change.

Lake County Board of Review 03/18/2013

Documents provided by Lake County in regards to the new rules

Lake County Board of Review Limiting Taxpayer Rights?

The Lake County Board of Review (BOR) presented its proposed rules changes to the public. The major change limits the rights of Lake County property owners who want to appeal their property tax assessments to be handled by either themselves of a licensed attorney.  This rules specifically disallows the following from representing a taxpayer:

  • Accountants
  • Tax Consultants
  • Appraisers
  • Real estate experts or brokers
  • Corporate Employees

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Proposed rule will harm Lake County taxpayers, small business owners

HowardHandlerIt is not uncommon for particular industries to attempt to use government regulation to limit competition. Take for instance a recent Internal Revenue Service (IRS) rule requiring tax preparers, except attorneys and Certified Public Accountants, to be licensed and regulated by the IRS. This rule change was supported by the big tax preparers because it would drive smaller, independent consultants out of business and allow the big guys to increase prices – the Washington Times called it “crony capitalism.” Ultimately a federal judge declared the rule change unlawful.

Lake County is now in the midst of its own industry turf war. The Illinois State Bar Association (ISBA) has been pressing the Lake County Board of Review (BOR) – an agency mandated to review property assessment appeals — to enact a rule prohibiting non-attorneys from representing property owners before the BOR. While such a rule change will, by eliminating competition, surely benefit the legal community, others will be harmed.

First, Lake County property owners will face a reduced number of choices as to who can best represent their interests. With decreased competition, attorneys will likely be able to increase their fees, costing Lake County taxpayers, who choose not to represent themselves pro se, more money to access this county service. Moreover, there is concern that attorneys will primarily focus their efforts on higher valued properties, leaving those property owners assessed at relatively lower values without the benefit of representation before the Board of Review.

Second, Lake County professionals, including real estate brokers, appraisers, CPAs, and others that specialize in this line of work, will immediately face a shutdown of business in Lake County. A licensed real estate broker trained and experienced in the valuation of real estate will be barred from representing property owners before the BOR while an attorney fresh out of law school with no background in real estate will be welcome to do so.

The ISBA contends non-attorneys representing property owners before the BOR constitutes the unlicensed practice of law. However many attorneys and experts disagree with such a charge. And ironically the BOR members who hear and rule on the cases are not attorneys themselves.

While the BOR is not acting with malice, they have not nor will specify the basis of their conclusion that the representation of property owners by non-attorneys constitutes the unlicensed practice of law. Moreover, it is not the purview of the BOR, comprised of three non-attorneys, to determine what constitutes the unlicensed practice of law – that is primarily the domain of the courts and the Attorney Registration and Disciplinary Commission; let’s leave such matters in their hands.

Lake County residents can send their feedback on this rule change to BoardofReview@lakecountyil.gov and also to their Lake County Board Member; you may locate your Board Member and their contact information at: www.lakecountyil.gov/CountyBoard/Pages/default.aspx

Howard Handler is Government Affairs Director for the not-for-profit North Shore – Barrington Association of REALTORS and the Mainstreet Organization of REALTORS (Lake County). Handler, a licensed real estate broker, received his undergraduate degree in journalism from the University of Wisconsin – Madison, and his master’s degree in public policy and administration from Northwestern University. Prior to his work with the REALTORS, Handler served as an analyst and hearing officer at the Cook County Board of Review. He can be reached at: hhandler@iar.org

School Choice: The Next Civil Rights Movement

As discussed over the past few weeks, parents are willing to go to jail to get their children in a better schoolparents stand in long lines for a shot at a voucher to allow their child into a school of their choice;parents have taken over schools; and even students have gotten part time jobs to pay for a better education.  However, the education bureaucracy continues to fight efforts to allow parents to choose their child’s school.  This defiance continues to trap children into failing or under performing schools.

Below are some disturbing statistics compiled by the Eli and Edythe Broad Foundation:

  • For African-American and Hispanic students across the country, dropout rates are close to 40 percent, compared to the national average of 27 percent. (EPE, 2012)
  • Two out of three eighth-graders can’t read proficiently and most will never catch up. (NAEP, 2011) (NAEP, 2011)
  • Nearly two-thirds of eighth-graders scored below proficient in math. (NAEP, 2011)
  • Seventy-five percent of students are not proficient in civics. (NAEP, 2011)
  • Nearly three out of four eighth-and 12th-grade students cannot write proficiently. (NAEP, 2012)
  • Some 1.1 million American students drop out of school every year. (EPE, 2012)
  • After World War II, the United States had the #1 high school graduation rate in the world. Today, we have dropped to # 22 among 27 industrialized nations. (OECD, 2012)
  • American students rank 25th in math, 17th in science and 14th in reading compared to students in 27 industrialized countries.(OECD, 2012)
  • By the end of the eighth-grade, U.S. students are two years behind in math compared to their peers in other countries. (OECD, 2009)
  • American students tend to perform worse in math and science as they age, according to recent studies measuring fourth- and eighth-graders’ academic achievement against other industrialized nations. Gaps with high performing countries like North Korea and Singapore are widening. (TIMSS, 2012)

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The American Dream: Overcoming the Education Bureaucracy

As discussed previously, parents are willing to face jail time and heavy fines for attempting to get their children a quality education. This time we will discuss a teen who took it upon himself to overcome the education bureaucracy trying to trap him in a failing school.

rontrell_edited-aSouth Carolina schools ranks at the bottom for student SAT scores. It’s graduation rate ranks 48th nationally and hundreds of thousands of students are trapped in failing schools. Rontrell Matthews, 16, decided he wanted a better education for himself instead of staying trapped in his failing school. He was so determined to get a better education that he got job a job making sandwiches at Subway. When he got his first paycheck of $32.86, he went straight to Capers Preparatory Christian Academy and handed the check to them and told them he wanted to attend their school. The school accepted Rontrell and he excelled in his new school.

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The American Dream Starts With a Quality Education

People from around the world come to the United States for a better life. They understand the greatness and uniqueness to our country and want to live the American Dream. A quality education is the starting point for their children to obtain the American Dream.

There are many stories of parents who will do whatever it takes to make sure their children have access to a quality education. There are some that even are willing to go to jail. Let’s look at a couple of examples from around the country.

garciaHamlet and Olesia Garcia in Lower Moreland, PA were arrested and charged with Education Fraud (stealing services) of $10,752.81 in August 2012. Their crime, using Olesia’s father’s address so their 5 yr old could attend a better school than the one in Philadelphia. The Garcia family has offered to pay the tuition, but the school district has refused opting for prosecution.

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