R-56-25 Approving an Intergovernmental Agreement for Tax Appeals0
-5
413 Main Street I Lemont, IL 60439
TO: Village Board Meeting
FROM: George Schafer, Administration
THROUGH:
SUBJECT: A Resolution Approving an Intergovernmental Agreement for Tax Appeals
Defense
DATE: August 11, 2025
SUMMARY/BACKGROUND
For several years the Village has partnered with the various Lemont taxing bodies on legal
defense for property tax appeals. As taxing bodies we are entitled to intervene at both a
Board of Review and Property Tax Appeal Board level in cases involving tax assessment
objections -particularly those wherein a reduction of $100,000 or more is requested by the
taxpayer. In the past, the Village has chosen to work with our intergovernmental partners to
share legal defense in those situations. A new intergovernmental agreement is being
contemplated at this time between the parties. The proportionate share is based on share of
the levy, deducting parties not part of the consortium. The agreement is largely unchanged.
It was discussed at the July Committee of the Whole and decided to continue the partnership
and report back progress on a quarterly basis to committee meetings. Provisions in the
agreement allow for termination with six months notice if the Village chooses to do so.
ANALYSIS
Consistency with Village Policy
Budget (if applicable)
STAFF RECOMMENDATION
Discussion.
BOARD ACTION REQUESTED
Discussion.
ATTACHMENTS
RES IGA Tax Defense.pdf
IGA Tax Defense. pdf
VILLAGE OF LEMONT
RESOLUTION
NUMBER R- ,25
A RESOLUTION APPROVING AN INTERGOVERNMENTAL AGREEMENT FOR
TAX APPEALS DEFENSE
JOHN EGOFSKE, Village President
CHARLENE M. SMOLLEN, Clerk
SAM FORZLEY
JANELLE KITTRIDGE
KEN MCCLAFFERTY
KEVIN SHAUGHNESSY
RICK SNIEGOWSKI
RON STAPLETON
Trustees
Published in pamphlet form by authority of the Village President and Board of Trustees of the Village of Lemont on `� - 1c2025
RESOLUTION NUMBER R- 5 b -25
A RESOLUTION APPROVING AN INTERGOVERNMENTAL AGREEMENT FOR TAX
APPEAL DEFENSE
WHEREAS the Village of Lemont, Counties of Cook, Will and DuPage, Illinois, ("the
Village") is a municipality in the state of Illinois with full powers to enact ordinances and adopt
resolutions for the benefit of the residents of the Village; and
WHEREAS, the Village desires to enter into an Intergovernmental Agreement attached
hereto as Exhibit A; and
WHEREAS, the Village of Lemont believes the Intergovernmental Agreement is in the best
interest of the residents of the Village of Lemont and will be beneficial to the Village of Lemont;
and
NOW, THEREFORE, BE IT RESOLVED by the President and Board of Trustees of the
Village of Lemont, Counties of Cook, Will and DuPage, Illinois, as follows:
SECTION 1: RECITALS.
That the above recitals and legislative findings are found to be true and correct and are
hereby incorporated herein and made a part hereof, as if fully set forth in their entirety.
SECTION 2:
The Village President and the Board of Trustees hereby approve and authorize the execution
of the Intergovernmental Agreement attached hereto.
SECTION 3:
The Village President or his designee is hereby authorized to execute the Intergovernmental
Agreement between the Village of Lemont and the other taxing districts in substantially the form
attached hereto as Exhibit "A."
SECTION 4: EFFECTIVE DATE.
This Resolution shall be in full force and effect from and after its passage, approval and
publication in pamphlet form as provided by law.
ADOPTED this it day of •Al'�f2025.
2
PASSED AND APPROVED BY THE PRESIDENT AND BOARD OF TRUSTEES OF
THE VILLAGE OF LEMONT, COUNTIES OF COOK, WILL, AND DUPAGE, ILLINOIS, ON
THIS �_ DAY OF ft Gf" 2025.
PRESIDENT AND VILLAGE BOARD MEMBERS:
AYES: NAYS:
Sam Forzley
Janelle Kittridge V
Ken McClafferty
Kevin
Shaughnessy /
Rick Sniegowski v
Ron Stapleton
Attest:
Charlene M. Smollen, Vilrage Clerk
3
/ZLINo\S
ABSENT: ABSTAIN:
;499��
John Egofske, Village President
EXHIBIT A
INTERGOVERNMENTAL AGREEMENT
This Agreement entered into this day of ir, , 2025, by and between
School District 113A of Cook and DuPage Counties, Illinois ("District 113"), Lemont Fire
Protection District of Cook, Will, and DuPage Counties, Illinois ("Fire District"), Lemont Public
Library District of Cook and DuPage Counties, Illinois ("Library District"), Village of Lemont of
Cook, Will, and DuPage Counties, Illinois ("Village"), Lemont Park District of Cook, Will, and
DuPage Counties, Illinois ("Park District"), Lemont Township of Cook County, Illinois
("Township"), and Lemont Township High School District 210 of Cook and DuPage Counties
("District 210") (collectively referred to herein as the "Parties").
WHEREAS, the Parties are authorized to enter into this Agreement pursuant to Article VII,
Section 10 of the Constitution of the State of Illinois, and the Intergovernmental Cooperation Act
(5 ILCS 220/1 et seq.); and
WHEREAS, pursuant to the Revenue Code of Illinois, the Parties as taxing bodies are
entitled to intervene at both a Board of Review and Property Tax Appeal Board level in cases
involving tax assessment objections -particularly those wherein a reduction of $100,000 or more is
requested by the taxpayer; and
WHEREAS, the Parties have determined that it is in their best interests to intervene in such
cases so as to protect their respective tax assessment bases and to further prevent other taxpayers
from having to pay an inordinate amount of real-estate taxes due to an improper reduction in a
complainant's tax assessment due to a non -meritorious tax assessment complaint; and
WHEREAS, each of the taxing bodies herein have determined that it is in their best interest
to share the cost of appraisers, attorneys, and other experts to defend such cases; and
2057572_1
WHEREAS, each of the taxing bodies have further determined that it is in their best interest
to hire a singular counsel to handle their tax objections so as to minimize legal fees and costs;
NOW, THEREFORE, be it hereby resolved by the Parties hereto, the Parties agree as
follows:
1. The foregoing recitals are incorporated herein as is fully set forth in this
Agreement;
2. The Parties hereto engage Klein, Thorpe & Jenkins, Ltd. as their attorneys to
intervene in any and all tax cases both at a Board of Review, and Property Tax Appeal Board
("PTAB") level to protect their respective tax bases and to further protect their taxpayers from
paying an inordinate proportion of taxes. A report shall be provided quarterly to the Parties as to
the status of the various tax cases.
3. That the Parties hereto hereby agree to share the costs of any appraisers or other
experts deemed necessary by their respective administrations and attorneys in defense of such tax
cases -such appraisers or other experts to be hired on a case by case basis.
4. The cost of any such appraisals or expert services and legal fees shall be shared by
the Parties on a proportionate basis as follows: (a) District 113A — 34.14%; (b) Fire District —
12.93%; (c) Library District 2.79%; (d) Village — 7.96%; (e) Park District 7.33%; (f)
Township — 3.49%, and (g) District 210 31.37%. Klein, Thorpe & Jenkins, Ltd. shall invoice
each Party for its share of such fees and costs in the percentages set forth above.
5. This Agreement shall be effective 1i-' 1 , 2025, and shall be for a period of
three (3) years; however, any of the Parties hereto may withdraw from said Agreement upon six
(6) months prior written notice to the other Parties.
6. That in the event of a dispute as to the hiring of an appraiser or expert, each Party
hereto shall have one vote and a majority shall determine the hiring of said appraiser or expert.
20575721 2
7. It is hereby agreed by and between the Parties that Lemont Township High School
District 210 shall serve as the administrative district for communication purposes. As to tax rate
objections, Klein, Thorpe & Jenkins, Ltd. shall represent each of the Parties individually and that
each Party shall be invoiced individually and shall be solely responsible for all fees associated
with its own tax rate objection cases.
8. In the event that a new tax objection case is filed, the taxing bodies will be notified
by the law firm of Klein Thorpe & Jenkins, Ltd. upon receipt of such objection.
9. It is hereby agreed that this Agreement and every provision thereof, shall be
considered severable. In the event that any court of competent jurisdiction may find or declare
any word, phrase, clause, sentence, paragraph, provision, or section void or unconstitutional, any
portion hereof not ruled void or unconstitutional shall continue in full force and effect.
10. Any notices required under this Agreement shall be either by personal service or
certified United States Postal Service Mail, Return Receipt Requested, delivered to and/or
addressed, unless otherwise notified in writing to the contrary, as follows:
To District 113A:
School District I I3A
Attn: Superintendent
16100 W. 127th Street
Lemont, IL 60439
To Fire District:
Lemont Fire Protection District
Attn: Fire Chief
15900 New Avenue
Lemont, IL 60439
To Park District:
Lemont Park District
Attn: Director
16028 127th Street
Lemont, IL 60439
To Library District:
Lemont Public Library District
Attn: Library Director
50 E. Wend Street
Lemont, IL 60439
2057572 1 3
To Village:
Village of Lemont
Attn: Administrator
418 Main Street
Lemont, IL 60439
To District 210:
Lemont Township High
School District 210
Attn: Superintendent
800 Porter Street
Lemont, IL 60439
To Township:
Lemont Township
Attn: Supervisor
1115 Warner Avenue
Lemont, IL 60439
11. This Agreement shall represent the complete Agreement of the Parties hereto with
respect to all matters regarding the subject matter of this Agreement. All prior Agreements or
understandings, whether written or oral shall be of no force, effect, or consequence.
12. Any amendment to this Agreement must be in writing, signed by each of the Parties,
and adopted in the manner as required for adoption of this Agreement.
13. By written agreement of the Parties, the term of this Agreement may be extended
for one or more consecutive years.
14. This Agreement may be executed in three or more counterparts, each of which shall
be deemed an original and all of which taken together shall be deemed one Agreement.
Executed this I day of lk , 2025.
i
VILLAGE OF LEMONT SCHOOL DISTRICT 113A
By:
Mayor
Attest:
B � 0 F
Y-
c Q
v Z
2057572 1
By:
President
Attest:
By:
Secretary
4
/`LINOc'
LEMONT FIRE PROTECTION DISTRICT
By:
President
Attest:
By:
Secretary
LEMONT
PARK DISTRICT
By:
President
Attest:
By:
Secretary
LEMONT
TOWNSHIP
By:
Township Supervisor
By:
Clerk
2057572 1 5
LEMONT PUBLIC LIBRARY DISTRICT
By:
President
Attest:
By:
Secretary
LEMONT TOWNSHIP HIGH SCHOOL
DISTRICT 210
By:
President
Attest:
By:
Secretary