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 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.
 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:
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
- Photographs
- 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.
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