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Adopt a Resolution Supporting and Consenting to Renewal of the Class L Designation for the Nineteenth Century Charitable Association Located at 178 Forest Avenue
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Introduction
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The Nineteenth Century Charitable Association (NCCA) notified the Village of their intent to request renewal of their Cook County Class L designation for their property located at 178 Forest Avenue.
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Recommended Action
Adopt the Resolution.
Prior Board Action
The Board has taken the following previous actions:
• On January 7, 2013, the Village Board passed a Resolution supporting a Class L designation based on the following: 1.) that the incentive provided by Class L is necessary for the substantial rehabilitation of the property; 2.) that it supports and consents to the granting of the incentive, and 3.) that it has reviewed and accepted its Preservation Commission’s written recommendation of the project.
• On September 20, 2010, the Village Board approved NCCA as an individual local landmark.
Background
The property at 178 Forest Avenue, formerly known as the Nineteenth Century Woman’s Club, now the Nineteenth Century Charitable Association, is a contributing two-story brick building within the Frank Lloyd Wright-Prairie School of Architecture Historic District and is an Oak Park Historic Landmark, which was designated on September 20, 2010. The building was designed in 1928 by architect James L. Fyfe and constructed by the Sides Construction Company for the Nineteenth Century Women’s Club.
Cook County adopted a financial incentive designation referred to as “Class L” status, which promotes the rehabilitation or restoration of buildings used for commercial, industrial, multi-family residential, or not-for-profit properties located in historic districts or designated as local landmarks. The initial Class L classification continues for a period of 12 years from the date such substantial rehabilitation was completed and initially assessed.
The NCCA is now seeking to renew its Class L incentive. The Cook County Board of Commissioners recently approved changes to the Class L property tax incentive program to allow the incentive to be renewed and extended from 12 years to up to 22 years. This incentive may be renewed if the following requirements are met:
1) The taxpayer notifies the Assessor’s Office of the taxpayer’s intent to request renewal of the incentive from the municipality;
2) The municipality adopts a resolution expressly stating that the municipality has determined that the commercial use of the property is necessary and beneficial to the local economy. That without such designation, the property would not be economically viable, causing the property to be in imminent risk of becoming vacant and unused, and supports and consents to renewal of the Class L.
Angela Skalla, President of the NCCA, is requesting support from the Village of Oak Park Board of Trustees, on behalf of the NCCA, by passing a resolution supporting the renewal and subsequent extension of their Class L property tax incentive. She requests that the proposed Resolution be approved at the June 9, 2026, Villager Board meeting so the organization can apply to renew its Cook County Class L property tax status before the June 18, 2026, deadline.
The historic building at 178 Forest Avenue has recently been reverted to a Class 7-91 status (a commercial office building). The NCCA wants to secure a 10-year extension of its previous Class L Landmark status, which Cook County recently made eligible for expiring non-profits via a renewal form rather than a full second application. A Class L designation reduces the building's property tax burden from 25% to 10% of its assessed valuation. NCCA indicates that paying property taxes severely threatens the financial survival of the organization and its community programming.
The landmark building functions as a heavily used community center. Over 30,000 people visit annually, and 87% of the building's utilization is dedicated to non-profit events. Unlike other historic sites (like the Cheney Mansion and Mills House) that do not pay state taxes, the NCCA operates without placing a tax burden on Oak Park residents while continuing to pay state real-estate taxes.
The NCCA is an independent 501(c)(3) charity supported by private donations. They lost their full property tax-exempt status in 2008 without a clear explanation from the state and are actively appealing to the State of Illinois to restore it, according to President Angela Skalla.
The following is a list of some of the upcoming major renovation projects NCCA has planned for in the near future, which will ensure that the building remains a community resource.
• Elevator Replacement: The current ADA-compliant elevator needs replacement, the costs of which have been estimated at $250,000.
• Roof Repairs: While three-quarters of the roof has been replaced, finishing the remaining section will cost approximately $150,000.
• Boiler Replacement: The donated commercial boiler will soon require replacement.
Timing Considerations
According to the Nineteenth Century Charitable Association Board President, the deadline to apply for renewal of the Class L through Cook County is June 18, 2026.
Financial Impact
The reduced property tax rate that the NCCA has been providing to the Village with tax status as a Class L building over the last 12 years would continue for another 10 years, to 2036, if the renewal is approved. See the “Class L information 5.26” document in the attachment section showing the NCCA financial information for years 2022 - 2025.
Operations Impact
There is no operating impact associated with this item. The item aligns with the Village’s core service delivery. Village staff have spent approximately 6 hours communicating with Cook County, NCCA, and preparing this request for the renewal of Class L.
DEI Impact
There is no DEI impact associated with this item.
Community Input
There has been no community input given in relation to this item.
Staff Recommendation
Approve a Resolution which states:
The Village Board adopts a resolution expressly stating that the municipality has determined that the commercial use of the property is necessary and beneficial to the local economy. That without such designation, the property would not be economically viable, causing the property to be in imminent risk of becoming vacant and unused, and supports and consents to renewal of the Class L.
Advantages:
• Renewing the Class L incentive would allow the NCCA building to continue to be assessed at 10 percent of assessed value for up to 10 additional years, for a total incentive period of 22 years.
• The funding will allow the building to continue to be used as an event space for the community and offset the cost of their future renovation projects.
• Helps preserve one of the oldest institutions in the Village.
Disadvantages:
• Loss of tax revenue to the Village and other taxing bodies in Oak Park.
• Risk of subsidizing already-viable projects.
Alternatives
The Board can elect not to adopt the Resolution.
Advantages:
• Denying a renewal allows local taxing bodies to collect higher property tax revenues, provided the NCCA continues.
• Denying a renewal helps distribute the tax burden more equitably across all taxpayers in the district.
Disadvantages:
• May deter private investment in costly historic rehabs, leaving buildings vacant, deteriorating, or demolished.
• The Class L incentive is specifically designed to offset the steep costs of meeting the U.S. Secretary of the Interior's standards for historic rehabilitation. Removing this safety net makes ongoing maintenance and preservation more difficult, if not cost-prohibitive.
Anticipated Future Actions
There are no anticipated future actions in relation to this item.
Prepared By: Mike Bruce, Planning & Urban Design Manager/Village Planner
Reviewed By: Craig Failor, Director of Development Services Department
Approved By: Kevin J. Jackson, Village Manager
Attachment(s):
1. Resolution
2. NCCA Letter
3. Financial Status