Transportation Program - South Central WI Rail Transit Commission
SCWRTC / Stephenson County Tax History (compiled 9/22/10)
1978:
1981:
- SCWRTC received right, title and interest by deed to abandoned rail between Wisconsin and Freeport, IL (pdf). This rail corridor is made of 24 parcels (pdf).
1997:
- ILDNR signs Statement of willingness to accept responsibility for corridor between WI and Freeport, IL, including taxes (pdf)
1999:
- SCWRTC and ILDNR sign an agreement that ILDNR will manage the corridor as a recreation trail (but preserved for future railroad), and SCWRTC is indemnified from paying taxes. (pdf)
2001:
- SCWRTC billed for taxes on 4 parcels along the Stephenson County Corridor ($887.10 in payments made)
- SCWRTC communicates to Stephenson County clarifying that they do not owe taxes on this land
2002-2005:
- SCWRTC does not receive tax bills.
2003:
- Stephenson County advises SCWRTC to complete PTAX-300 to no longer receive taxes (pdf)
2005:
- SCWRTC learns that Stephenson County had been taxing SCWRTC and mailing tax bills to an out-dated address. SCWRTC pays redemption payments on 6 parcels for the years 2002-2005. ($7,544.27 in payments made).
2006:
- SCWRTC is billed for 6 parcels ($1,441.08 in payments made).
2007:
- SCWRTC is billed for 6 parcels ($1,436.60 in payments made)
- SCWRTC Completes and submits the PTAX-300 (pdf)
- IL denies the PTAX-300 (pdf)
- SCWRTC amends their original PTAX-300 and resubmits
- IL denies the PTAX-300 for a second time (pdf)
- SCWRTC requests a hearing on the denial of their PTAX-300
2008: SCWRTC is billed for 6 parcels ($1,1,535.86 in payments made).
- IL advice on how SCWRTC may be reimbursed for taxes paid (pdf)
- IL dismisses the SCWRTC Tax Case (pdf)
2009:
- SCWRTC writes IL DNR, IL Governor, and Stephenson County Chairman to resolve the problem or the SCWRTC will consider closing the trail (pdf, pdf, pdf)
- SCWRTC follows up with a letter to area politicians (pdf)
- Stephenson County replies (pdf, pdf)
- Illinois replies (pdf)
- SWRTC replies to IDNR (pdf)
- SCWRTC spends quite a lot of time communicating with Stephenson County to compile an accurate parcel record and tax history for the corridor they own in Illinois.
2010:
- SCWRTC compiles the parcel record and tax history with receipts (pdf).
- Stephenson County Assessor lowers assessment value of parcels so they did not receive tax bills for 2009.
- SCWRTC sends bill to Illinois for repayment of taxes (total of $12,844.91). This bill does not reflect all the expenses paid over the years on this issue, including staff and legal counsel.