Assessor flags portable buildings used as homes in Willow Estates; questions exemptions and enforcement

The Iroquois County assessor told the Tax Planning and Zoning Committee on May 6 that staff identified several properties in Willow Estates where portable buildings appear to be used as dwelling units but are assessed as personal property and retain owner-occupied senior exemptions.

"When I found them, they were being assessed basically as personal property. Then they also had an owner occupied exemption, a senior exemption, and a senior freeze on them, which essentially brought the assessed value down to zilch," the assessor said.

The assessor said she believes there may be four similar properties in the area and raised questions about whether the buildings are permitted and who has enforcement authority. The assessor said she discussed the issue with a colleague, Julie, and that the state's attorney has provided no clear direction about enforcement, fines or whether the county will pursue court action.

Committee members asked whether the health department could enforce standards such as water or septic; staff replied that enforcement options depend on direction from the state's attorney. The assessor also said one parcel likely has a nonfunctioning septic system and another property reportedly had no electricity, well or septic but an individual planned to live there. For safety reasons the assessor said she would not inspect one parcel alone.

The assessor asked whether raising assessments or removing exemptions might create other problems and said she sought county guidance before taking action. She also said she is preparing a resolution to address multi-township assessors who are not completing required reassessments and plans to consult a neighboring county about an enforcement process and fees for township reassessment work.

The committee discussed possible next steps; no enforcement action or formal policy change was adopted at the May 6 meeting. Staff said the matter will require coordination with the state's attorney and possibly health and zoning staff before any changes to assessments or exemptions are made.