TO: Catherine Schagh, Director

Impact Aid Program

U.S. Department of Education

400 Maryland Avenue, S.W.

Washington, D.C. 20202-6244

FROM: Lemont Township High School District #210

SUBJECT: Section 8002 Proposed Regulations

Docket ID #ED-2008-OESE-0008

DATE: June 30, 2008

Please consider the following comments to be the official position of
Lemont Township High School District #210 .

[**Section 222.21 (d) (1)** Documentation of Eligibility]{.underline}

Lemont Township High School District #210 supports the proposed
regulatory changes to this section published in the Federal Register and
agrees with the reasons provided.

[**Section 223.23 (a) (3) and (c) (1)** Exclusion of an allocated
portion from the base value of the expected use categories of eligible
Federal property to accommodate anticipated non-assessed or tax-exempt
uses]{.underline}

Lemont Township High School District #210 supports the idea that local
officials should determine a proportion of the eligible Federal property
to be exempt from local real property taxes if privatized (e.g. roads,
streets, and other municipal uses). However, we believe that the local
official should make a determination of what the appropriate proportion
of property is, based on expert knowledge of the area and the Federal
property**.** We do [not]{.underline} support that a standard proportion
be determined for all Federal property.

Rationale: Such a standard proportion would not accurately reflect the
type of geographic area in which the Federal property is located.

**[Section 222.23 (c) (2)(i)]{.underline}** [Minimum number of adjacent
properties]{.underline}

Lemont Township High School District #210 supports the proposed
regulation change requiring all local officials to use a minimum number
of ten (10) adjacent properties for each assessment classification as
the basis for determining the FMV of eligible Federal property.

However, we do [not]{.underline} support the recommended regulation
change that would create a hardship for rural districts by requiring a
local official to identify the taxable adjacent property with the lowest
FMV per acreage and replicate that value as many times as necessary to
reach a total of ten values in combination with the values of the
available taxable adjacent parcels if at least three but fewer than ten
taxable properties exist. We recommend instead that if fewer than ten
taxable properties exist, the local official determines the average
value of the taxable adjacent properties in each classification and uses
that average value to determine the FMV of eligible Federal property. As
an example of our position, if four taxable properties existed in a
specific assessment classification, the FMV of those four taxable
properties would be averaged to determine the FMV of eligible Federal
property in that same classification.

Rationale: A greater sample may lead to greater reliability in the
resulting aggregate FMV figure for the Federal property. However,
duplicating the lowest FMV figure for the adjacent property several
times to reach the required number of ten properties could artificially
deflate the FMV figure for the Federal property. An average of the
existing taxable adjacent properties is a more accurate reflection of
the FMV of the taxable adjacent properties.

[**Section 222.23 (d)** Three-year cycle for taxable adjacent
properties]{.underline}

Lemont Township High School District #210 supports the proposed
regulation change that would establish a three-year cycle for using
selected adjacent properties with the understanding that the local
official would select taxable adjacent properties once every three
years. And in the following two years, the local official would use the
same adjacent properties but update their values and acreage.

[**Section 222.23 (d) (2)** Limiting transfer-of-ownership assumption
(recent sales)]{.underline}

Lemont Township High School District #210 supports the proposed
regulation change that would limit the extent to which local officials
may assume a transfer in ownership (by using adjacent properties that
have recently sold) of the eligible Federal property. We agree with a
specific proposal to limit the local official's use of recent sales to a
proportion that is the number of properties in each applicable
assessment classification that qualify as recent sales divided by the
total number of taxable properties in that classification.

Furthermore, Lemont Township High School District #210 supports the new
definition of recent sales that indicates taxable properties that have
transferred ownership within the three most recent years.

**[Section 222.23 (e) (1) Definition of "Adjacent"]{.underline}**

Lemont Township High School District #210 opposes the proposed change to
the regulation that would limit a consideration of property as adjacent
to one mile from the perimeter of the Federal property. We believe that
the new language should specify that adjacent means within three miles
of the perimeter of the Federal property.

Rationale: We believe that a one-mile limit will create an extreme
hardship for rural districts, making it very difficult for them to meet
the minimum number of adjacent properties required in each assessment
classification for determination of the FMV of eligible Federal
property. We believe that the determination of what Federal property
would become if privatized would not be impacted negatively by
increasing the distance from the Federal property from one to three
miles.

Finally, in response to questions posed by the Department of Education,
Lemont Township High School District #210 supports that these changes go
into effect for the FY2010 application.