I would like to address the citizens of White County regarding the recent County Board meeting of February 21, 2024.
In November, 2022, I was elected Supervisor of Assessments by a considerable margin. Prior to that, I had been a Township and Multi-township Assessor for 24 years. I always did my job to the best of my abilities, being fair to everyone. I became very aware of Illinois statutes and followed them as is expected of an elected public servant. I continue to do the same in my newly elected position.
Over the past few years, due to the high escalation of home prices and the lack of qualified assessors to do the job, White County has been assessed far below the statutory 33 1/3%. The 2022 tax season reflected an equalizer that we had to apply of 5.14% due to the poorly assessed properties that had been sold. Unfortunately, we will be applying an equalizer as much as 10-12% this year for the same reason. Equalizers (an increase in assessed value) are unfortunate because they are applied to everyone regardless of their property assessment which is to be 1/3 of their cash value. The Department of Revenue issues us statistics, not to punish us, but to help steer us to the problems we need to address. White County statistics show that we very much favor the higher valued homes, and Indian Creek is by far the worst assessed township in the county for the 2nd year. This is where I am attempting to work on the problem.
I recently, as a courtesy, sent out approximately 15 letters to property owners of higher valued homes that might possibly have the need to be reassessed. I asked for their understanding and cooperation by letting me view, measure the property improvements, and take a few photos for our records. This created a fury from many of those and they gathered together along with their current assessor and her supporters at the County Board meeting to vent their anger. Actually, of the property owners that had received a letter, I had not been on their property or reassessed any of them. I had changed the assessment of one parcel in Gray Township because it was poorly assessed and had been erroneously granted a home improvement exemption through the connection of the previous administration. It would have kept them from paying on the new home for 4 years.
When I came into office, I became aware of new buildings that had been completed as much as three years prior never being assessed and renovations never reassessed. I personally did them and it totaled more than $8,900,000.00 in cash value.
It is the responsibility of the townships to do the assessment work and if it is not being completed in a satisfactory manner, it is up to me to see it gets done. The townships are paying their assessor with tax payer dollars, so it is statutorily acceptable for the County to bill the townships for the work that must be done out of my office. It was recommended to me that I approach Bellwether Advisors with this request because they have been hired by White County Board to direct and advise them and keep them statutorily correct in their decisions. I sat down with both Bellwether and our new States Attorney, Chris Neal and asked for their assistance in getting the approval for billing the townships. I supplied them with all of the statistical information and explained to them the problems these bad sales ratio was having on White County. I also supplied them with applicable statues supporting my request, so they were both aware of the situation and the way to resolve it.
Some of the Illinois Complied Statutes have been updated as recent as 1/1/2022 and they are behind my actions 100%. I will follow through and do the job I was elected to do.
The County Board meeting turned into a browbeating and humiliating event directed to the person that has raised his hand and vowed to uphold the Illinois Constitution. I was provided no support from the County Board, the States Attorney, nor with Bellwether who is paid $60,000.00 a year of taxpayer dollars to be a county administrator ( ? ).
I am not after any township assessor’s job. I don’t care who the townships hire or what they pay their assessor, but the assessor must be certified. One person cannot do an adequate job when they cover the entire county. It is my sole responsibility to see that the work is done and done in an equitable manner for the lower, middle, and higher valued homes. I am the one that answers to the Illinois Department of Revenue and if I don’t apply the equalization they require, they won’t pay a portion of my salary. I don’t suppose the County Board would like that much either.
I am proud to have an office of ladies that work very hard to do the many different jobs in the Assessor’s office. They are friendly and courteous to whom ever comes in the office. White County is the largest oil producer in the state and I have two ladies that completely work with the approximate 15,000 oil parcels that have to be assessed each year. We all work to see that all applicable exemptions are applied, properties are transferred properly, and all the daily phone calls are answered and the request completed. I am very proud to have been able to get the 2022 tax bills out in a more acceptable time considering the mess we inherited 12/1/2022.
As always, I’m available to meet with constituents that want to meet with me in a respectful manner.
Gary Baxley, Supervisor of Assessments
