The system for appealing property assessments in Illinois is a multi-level system that affords several opportunities for taxpayers to have incorrect or inaccurate assessments corrected. Those levels include the Township Assessor level, the County Board of Review level, the Illinois Property Tax Appeal Board level, and if the owners are still not satisfied after exhausting these administrative remedies they can take their appeal to court.
If a property owner thinks their assessment is incorrect, the township assessor should be the first person contacted. An assessor who still has the assessment books for a given year can correct any assessment. Calling an erroneous assessment to the assessor's attention early in the year may result in a correction without using the formal appeal process. Property owners should contact their township assessor for information.
If the property owner still thinks their assessment is incorrect they are entitled to proceed with a formal appeal to the county Board of Review if the deadline for filing a complaint has not passed.
The statutory time for filing appeals (complaints) with the county Board of Review is within 30 days after assessments are published. Assessments were published in 2017 on July 19 and 20th and the deadline was August 21, 2017. The next opportunity to file a Real Estate Assessment Complaint will be in 2018.
A formal complaint may be based on any of the following claims:
The preparation of an assessment appeal has seven steps.
To support a claim of an unfair assessment, supporting evidence is required. Some evidence may be obtained from the township assessor's office, from a professional appraiser, or through research. Pertinent evidence may include some or all of the following:
If the property owner is dissatisfied with the Board of Review's decision, the owner can appeal the assessment to the State Property Tax Appeal Board (PTAB). Forms for filing that appeal are available in the Supervisor of Assessments and Board of Review Offices. Appeals to the PTAB must be postmarked within 30 days of the date of Board of Review's decision. PTAB hearings are held in Rockford and the property owner is not required to hire an attorney.
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