In a six page opinion, DLGF Commissioner Cheryl Musgrave ruled against a petition filed by fifteen taxpayers challenging the City of Hammond's 2008 budget.
Members of Team Hammond Taxpayers' Group had presented the challenge at the DLGF hearing on October 30, 2008 in Crown Point.
The DLGF could not determine whether the petitition objection had been filed withing the 10-day time limit but decided to err on the side of the taxpayers. The Lake County Auditor's office was cited by Musgrave for failing to publish the approved tax rates within the 15-day deadline and for not time stamping the taxpayers' objection.
"A city's decision about its spending priorities is a policy decision under the purview of the city and its elected officials," Musgrave said. Therefore, allegations of "reckless spending" by the taxpayers did not constitute grounds by which the DLGF could overrule or void provisions of the city's budget.
In instances where a city officials uses tax dollars for a personal vacation, the DLGF or the State Board of Accounts could take action, but the DLGF found no such violations in the 2008 budget.
"The estimated budget published by the city is just that - an estimate - that is subject to change during the public budget hearing and adoption process," Musgrave said. The DLGF does not view mathematical errors as critical in the estimated budget. They are only estimates and are not the final amounts in the budget order.
Musgrave put the city's debt limit at $16.4 million which would not exceed the constitutional debt limit of 2 percent of the city's adjusted value of taxable property. Lease rental agreements for financing capital projects are not included in the 2 percent limit. Judgement bonds of $2.86 million was the only debt Musgrave found applicable to the state statute regarding debt limit.
Regarding government inefficiencies and taxpayer concerns, Commissioner Musgrave suggested taxpayers urge their local officials to action under the Government Modernization Act and the Home Rule Act.
Although Jim Premeske of Team Hammond was impressed with the quick response of the DLGF as the taxpayers had requested as well as the extensive citing of state statutes, he questioned the purpose of a public notice if the notice is not required to be accurate.
"The DLGF states taxpayer challenges are based upon estimates," he said. "What other figures could the citizens possibly have?"
He also challenged the DLGF's finding that the city only has a $2.86 debt limit pertaining to the state limit. "This must be creative accounting at its best," Premeske said.
After "cautious and detailed due diligence", Premeske said Team Hammond will have to decide if they want to pursue the matter further.
Thursday, November 13, 2008
Tuesday, November 11, 2008
STATE APPROVES LAKE COUNTY TAX RATES
The DLGF (Department of Local Government Finance) gave approval to Lake County's property tax rates last Friday giving the go-ahead for county officials to begin calculating reconciliation tax bills for property owners.
Lake County Auditor Peggy Holinga-Katona says her office can begin figuring out the final tax bills which will be mailed out in January with payment due 15 days later.
Provisional bills were sent out earlier in October and contained half the tax relief enacted by state legislators. The other half of tax relief will be included in the January reconciliation bill.
Katona also said homeowners will be able to go to the county treasurer's website by the week of Thanksgiving to find out what they owe.
Lake County Auditor Peggy Holinga-Katona says her office can begin figuring out the final tax bills which will be mailed out in January with payment due 15 days later.
Provisional bills were sent out earlier in October and contained half the tax relief enacted by state legislators. The other half of tax relief will be included in the January reconciliation bill.
Katona also said homeowners will be able to go to the county treasurer's website by the week of Thanksgiving to find out what they owe.
Monday, November 10, 2008
NORTH TOWNSHIP TAXPAYERS HAVE THEIR SAY
By a vote of 25,305 to 17,550, voters chose to abolish the North Township Assessor's office and shift the duties to the county assessor.
And it is easy to see why the referendum to eliminate the North Township Assessor went the way it did on election day.
Despite John Matanovich's claim about the county having outsiders come in now to assess your properties, most of us remember the state calling in CLT to do Lake County's assessment because some (not all) township assessors were not fairly assessing properties to begin with.
How many of us had to go through the process of appealing unfair assessments, paying for appraisals, and dealing with the bureaucratic nightmare that went along with the appeals?
How many of us had to wait 1-1/2 to 2 years to get their first appeals straightened out?
How many of us have had to file more than one appeal because the township assessor refused to honor a state-certified appraisal and went back to the original CLT assessment?
How many of us are still waiting for resolution of their 2006 appeals, have overpaid their tax bills and are waiting for refunds?
And if the North Township Assessor's office was doing such a swell job, how come there continue to be so many appeals?
If an employee in the private sector does not do their job properly, they get fired and replaced with an employee who will.
Guess the voters finally got smart or fed up or both. Take your pick!
And it is easy to see why the referendum to eliminate the North Township Assessor went the way it did on election day.
Despite John Matanovich's claim about the county having outsiders come in now to assess your properties, most of us remember the state calling in CLT to do Lake County's assessment because some (not all) township assessors were not fairly assessing properties to begin with.
How many of us had to go through the process of appealing unfair assessments, paying for appraisals, and dealing with the bureaucratic nightmare that went along with the appeals?
How many of us had to wait 1-1/2 to 2 years to get their first appeals straightened out?
How many of us have had to file more than one appeal because the township assessor refused to honor a state-certified appraisal and went back to the original CLT assessment?
How many of us are still waiting for resolution of their 2006 appeals, have overpaid their tax bills and are waiting for refunds?
And if the North Township Assessor's office was doing such a swell job, how come there continue to be so many appeals?
If an employee in the private sector does not do their job properly, they get fired and replaced with an employee who will.
Guess the voters finally got smart or fed up or both. Take your pick!