Kane County Supervisor of Assessments Mark Armstrong told the Public Service Committee on Aug. 21 that the county ranked first in a combined equity metric based on state sales ratio studies and additional measures, and he recommended a 2026 budget to preserve staff and appraisal resources needed to keep assessments accurate and timely.

Nut graf: Armstrong walked the committee through the county’s use of sales ratio studies — using Illinois Department of Revenue data — and three measures commonly used to evaluate uniformity of assessment (coefficient of dispersion, coefficient of concentration, and price‑related differential). He said Kane County’s 2023 results, taken together, produced a top combined equity rank in the state and prevent budget pressures that would come from high appeal rates and exaggerated state equalization factors.

Armstrong emphasized the legal and budget consequences of poor assessment administration. He said the statutory median target for assessed value is 33.33% of market value and explained how the Department of Revenue calculates equalization factors when counties fall outside tolerance ranges. Using the department’s 2023 data, Armstrong said Kane’s coefficient of dispersion was 11.74% (second best among comparable counties), the county had 57.42% of ratios within 10% of median (coefficient of concentration), and a price‑related differential near 1.0, meaning little progressivity bias.

Budget and operations: Armstrong’s 2026 submitted budget centers on personnel (largest line) and small but essential operating items: a newspaper‑publication requirement every four years (costs tied to legal publication of assessment changes), appraisal services budgeted at $24,000 for expert witnesses at Property Tax Appeal Board hearings, and software and scanning licences (Laserfiche) to maintain records. Armstrong told the committee the office has shrunk from 28 employees to 14 over 25 years and that adequate training and travel budgets are important to meet statutory deadlines.

Consequences and context: Armstrong said Kane County currently receives more than $75,000 per year in state funds tied to assessment equity and that maintaining accuracy avoids inflated state equalization factors and reduces parcel appeals — he cited a 0.19% appeal rate to the state Property Tax Appeal Board in 2023 for Kane versus much higher rates in Cook and Lake counties. He warned that failing to publish required notices would prevent collection of taxes and cause direct revenue loss.

Ending: The committee asked questions about township differences, small‑sample limitations and an anecdotal state bill discussed in Springfield about a proposed transfer/exit tax; Armstrong said collection and equitability work require careful staffing and regular coordination with township assessors. He requested committee support for his budget, arguing the long‑term cost of underfunding assessment functions would exceed short‑term savings.