<![if !vml]><![endif]>The general concepts found on the Tax Info Page are helpful when filing an appeal. Appealing your assessment is not the same as appealing your tax bill. This section is specific about appealing your assessment. An assessment appeal involves a process of monitoring the assessing authority to make sure your assessment is accurate and equitable. To be successful the property owner has the burden of proving their property assessment is too high, (more than the market value). Appeal cases can also be based on assessment equity, (similar property with a different assessed value).
The following information will get you started with your appeal.
<![if !vml]><![endif]>A critical factor for property owners is when to file your appeal. The actual process of appeal can take place at any one or all three levels of appeal available to you. Below are the three appeal levels available and when to file at each level.
INFORMAL APPEAL BEFORE THE LOCAL ASSESSOR: Help me with my Appeal
Since the local township assessor has primary responsibility for estimating the value of your property this level of appeal is available at almost any time until the assessor closes the books for the year. Since this level is not considered a formal appeal simply contact your assessor, explain why you feel your assessment is too high and ask that it be reviewed as part of the normal workload for the year. Provide the assessor with any evidence you might have to support your case. If the assessor agrees with you he/she will adjust your value for that assessment year. The best time to contact the assessor is January through August.
FORMAL APPEAL BEFORE THE COUNTY BOARD OF REVIEW:
The timing for filing an appeal at this level is critical. There is only a thirty-day window of opportunity for filing the appeal with the Board of Review. The thirty days begins with the publication of assessments in your township by the county in a newspaper having general circulation in the township. Contact you local assessor, or call the board of review (309-888-5130) office by September 1 to find out when and where the publication for your property will occur.
Your appeal before the board of review will require filling out the proper form (If you would like a copy of this form, you can fill-out online; follow this link for the non farm property appeal form in Acrobat or here for the farm property appeal form in Acrobat and print this will save a trip to the county office click here if you need to download Acrobat ). Once you have filed your appeal in the proper time frame, the board of review will set a hearing date for you to appear and present your case. Remember your case will be decided based on evidence you provide and any evidence that the county has, or is provided by the assessor. Most hearings last between 15 to 20 minutes. The following is a list of evidence that is helpful to the board of review
- Recent sale price of property being appealed
- List of recent sales of comparable property
- Recent appraisal of subject property
- List of similar property assessments
- Sketch of subject property to confirm size is correctly recorded
What if the Board of Review decision is not satisfactory?
Property owners have 30 days from the date the Board of Review¡¯s written notice is mailed to appeal to the Property Tax Appeal Board, (PTAB). Note: Even property owners who did not file an appeal with the board of review may receive a notice for the application of a multiplier, this can be appealed directly to the PTAB.
APPEAL PROCESS BEFORE THE PTAB:
Only an owner of property or taxpayer dissatisfied with the decision of the board of review may file an appeal with the Property Tax Appeal Board. Appeals must be filed on the prescribed form within 30 days of the postmark date of the board of review decision. For full descriptions of requirements by the PTAB go to: http://www.state.il.us/agency/ptab/
Anyone needing assistance with filing an appeal can contact our office at 309-828-6016, fax us at 309-829-0663, or contact us on-line.