Illinois Appeals Court Backs County in Lake Property Tax Dispute

The property tax authority for Sangamon County, Ill., convinced a state appeals court to overturn a lower court’s judgment that it unfairly and unequally assessed a group of lakefront homes.

A trial court originally agreed with a group of property owners that the county violated uniformity when it used a different formula to assess residential lakefront property than it did for commercial use property.

However, the owners failed to prove that the different formulas actually led to a unequally large tax burden, the Illinois Court of Appeals, Fourth District, said in a 2-1 judgment Tuesday.

It may be true that ...