State Sen. Dan Dernulc filed a bill that would require county property tax assessment boards of appeal members to live in Indiana to address the controversy surrounding a Lake County tax board member who lives in Illinois.
Senate Bill 187 states the term of anyone serving on a county property tax assessment board of appeals who isn’t an Indiana resident will expire July 1. The fiscal body, which is the council in Lake County, would then be required to appoint a new member to finish out the member’s term.
The bill maintains Indiana’s current PTABOA law that states a member has to be at least 18 years old and be “knowledgeable in the valuation of property.”
Dernulc, R-Highland, said he drafted the bill after learning about Lake County Property Tax Assessment Board of Appeals member Samantha Steele, who is also a Cook County Board of Review commissioner and was arrested for driving under the influence in Chicago late last year.
Steele was arrested on a DUI charge before 9 p.m. Nov. 10 near Ashland and Winnemac avenues in Chicago. During her arrest, she repeatedly told police officers she was an elected official, made crude comments about one of the arresting officers, and refused to cooperate with officer requests, public records released to the Chicago Tribune show.
“I really firmly believe that people in Indiana should serve on this board,” Dernulc said. “I think going forward this is what we need to do. We need to make sure that we have people who are Hoosier-centric.”
Steele told the Post-Tribune that “there’s always some bill introduced” that would amend the property tax code.
“In the valuation world, as in life, the only constant is change,” Steele said.
Steele has served on the Lake County PTABOA since 2020, according to Lake County Assessor LaTonya Spearman, who serves as secretary and non-voting member of the PTABOA.
The board hears all property tax appeals and non-profit exemption applications in Lake County, Spearman said.
Steele told the Post-Tribune she joined the Lake County PTABOA because it needed a Level III assessor.
The Cook County Board of Review and Lake County PTABOA meetings do not overlap, which allows her to serve on both, Steele said.
In Cook County, Steele said the meetings are quarterly and she has 40 staff members that she trains and works with. In Lake County, Steele said the board meets twice a month to hear appeals.
“I’m more than qualified for both positions,” Steele said. “I think it’s a service that I provide for the communities.”
Steele said she’s worked in property valuation since 2006 and that she’s done work mostly in Indiana but also in Michigan, South Carolina and Texas. She said she works in business personal property assessment.
With the Portage Township Assessor, Steele said the assessor assigns her audits to look at specific business-personal property. Steele said she works with experts that specialize in business-personal property to complete audits. Steele has performed property valuation work for Porter County, Portage Township, and Calumet Township.
“We’re sort of like a forensic accountant,” Steele said.
Senate Bill 187 has been assigned to the Senate Local Government committee. It is scheduled to be heard Jan. 23.
akukulka@post-trib.com
