a. Non-Farm Appeals – Appeals that claim that the
market value of the property is too high must be
supported by a listing of comparable sold properties
or an appraisal report by an Illinois licensed fee
appraiser. The Board’s complaint form has a section
for listing comparable properties, but the sheet
should be supplemented with original photos and/or
copies of Realtor listing sheets.
Appeals that claim that the property has been
unfairly treated in its assessment compared to
similar properties’ assessments must also be
supported by a list of comparable properties. The
comparable property section of the Board non-farm
complaint form can also be used for this type of
appeal. The comparable properties listed must be as
close as possible to the subject in all aspects,
including, but not limited to location, size, style,
age, etc.
Appeals on income producing properties shall
include the current and previous two years’ income
and expense statements, pertinent leases, recent
appraisals, etc.
b. Farm Appeals – Appeals that claim that farmland
and/or farm buildings have not been assessed
according to the guidelines and recommendations of
the Department of Revenue shall be submitted on the
Board's complaint form. If the claim is that the
productivity index or land use is erroneous, the
appellant must submit Illinois Cooperative Soil
Survey soil maps.
If the claim is that the land qualifies as
farmland but is currently not assessed as farmland,
the appellant must submit evidence from the Farm
Bureau, ASCS, photos, etc. If the claim involved
farm buildings, the appellant must provide
documentation (including photos) which shows the use
of the buildings, the size and type of building, and
if appropriate, assessments of comparable buildings.
In all appeals, it is the responsibility of the
complainant to provide to the Board such
comprehensive evidence, relative to market value,
assessment comparability, or use, in support of the
complaint.
6. Duties of the Clerk of the Board of Review
"The Clerk of the Board of Review shall collect and analyze
property transfers and property appraisals, and pursue other
activities the Board considers proper and necessary to aid the
Board in the determination of the percentage relationship, for
each assessment district, between the valuations at which
locally assessed property is listed and 33.33% of the estimated
fair cash value of such property…." 35 ILCS 200/16-20
"Complaints shall be classified by townships or taxing
districts by the Clerk of the Board. All classes of complaints
shall be docketed numerically, in the order in which they are
presented, in books kept for that purpose, which books shall be
open to public inspection." 35 ILCS 200/16-55
7. Disposition of Appeals
"The Board…may… increase, reduce or otherwise adjust the
assessment of any property, making changes in the valuation as
may be just, but the property shall not be assessed at a higher
percentage of fair cash value than the assessed valuation of
other property in the assessment district. No assessment shall
be increased until the person to be affected has been notified
and given an opportunity to be heard.
"Before making any reduction in assessments…, the Board…
shall give notice to the assessor or chief county assessment
officer…, and give that person an opportunity to be heard
thereon… In all cases where a change in assessed valuation of
$100,000 or more is sought, the Board… shall serve a copy of the
petition on all taxing districts as shown on the last available
tax bill, at least 14 days prior to the hearing on the
complaint. All taxing districts shall have an opportunity to be
heard on the complaint." 35 ILCS 200-16-55
8. Hearing Notices and Final Decisions
Upon receipt of an assessment appeal, the Board shall send a
hearing notice, setting a hearing date. "In any appeal where the
Board…has given written notice of the hearing to the taxpayer
and the taxpayer fails to appear at the hearing…it shall be
grounds for dismissal of the appeal unless a continuance is
granted to the taxpayer."
If the final Board… action regarding any property… results in
an increased or decreased assessment, the Board… shall mail a
notice to the taxpayer, at his or her address as it appears in
the assessment records, which property is affected by such
action, and in the case of a complaint in writing to the Board…
and whose assessment was not changed.
9. Appeal of Board of Review Decision
"…any taxpayer dissatisfied with the decision of a Board… as
such pertains to the assessment of his or her property…, or any
taxing body that has an interest in the decision of the Board…on
an assessment made by any local assessment officer, may, within
30 days after the date of written notice of the decision of the
Board…, appeal the decision to the Property Tax Appeal Board for
review." 35 ILCS 200-16-160
Property Tax Appeal Board forms are available from the
Assessment office. "If an appeal is dismissed for failure to
appear at a Board hearing, the Property Tax Appeal Board shall
have no jurisdiction to hear any subsequent appeal on that
taxpayer’s complaint." 35 ILCS 200/16-160
10. Exemptions
Public Exemptions
Requests for property tax exemption shall be filed on the
Department of Revenue’s Application for Property Tax Exemption.
Forms are available from the Assessment office. In addition to
completing each line of the exemption request, the applicant
shall provide the following with each form:
a. an affidavit of use which describes all
activities for which the property is used;
b. original photos of the property;
c. deeds, contracts, etc;
d. leases;
e. if the request would reduce the
assessment by $100,000 or more, proof,
(copies of letters and postal return
receipt) that the owner gave "a copy of the
application to any municipality, school
district or community college district in
which such property is situated." 35 ILCS
200/16-30
Completed applications and attached documentation shall be
submitted to the Board for processing and forwarding to the
Department of Revenue. "The Department…shall determine whether
the property is legally liable to taxation."
Senior Citizens Homestead Exemption
An annual homestead exemption limited… is granted for
property that is occupied as a residence by a person 65 years of
age or older who is liable for paying real estate taxes on the
property and is an owner of record of the property or has an
equitable interest therein as evidenced by a written
instrument…The maximum reduction shall be $3,500. Requests shall
be filed on forms available at the Assessment Office. December 1
is the deadline for filing the application.
Senior Assessment Freeze Homestead Exemption
Beginning in taxable year 1994, a senior citizens assessment
freeze homestead exemption is granted for real property that is
improved with a permanent structure that is occupied as a
residence by an applicant who (1.) is 65 years of age or older
during the taxable, (2.) has a household income of $50,000 or
less, (3.) is liable for paying property taxes, and (4.) is an
owner of record or has a legal or equitable interest in the
property as evidenced by a written instrument. 35 ILCS
200/15-172 The deadline for filing is June 1.
General Homestead Exemption
Homestead property is entitled to an annual homestead
exemption limited… to a reduction in the equalized assessed
value of homestead property equal to the increase in equalized
assessed value for the current assessment year above the
equalized assessed value of the property for 1977, up to $5,000.
"Homestead property" under this section includes residential
property that is occupied by its owner or owners as his or their
principal dwelling, or that is a leasehold interest on which a
single family residence is situated, which is occupied as a
residence by a person who has an ownership interest therein,
legal or equitable or as a lessee, and on which the person is
liable for the payment of property taxes…35 ILCS 200/15-175 The
Board has established January 1 as the date to determine
residency.
Homestead Improvement Exemption
Homestead properties that have been improved are entitled to
a homestead improvement exemption when that property is owned
and used exclusively for a residential purpose and upon
demonstration that a proposed increase in assessed value is
attributable solely to a new improvement of an existing
structure. The amount of the exemption shall be limited to the
fair cash value added by the new improvement up to $75,000 and
shall continue for 4 years from the date the improvement is
completed and occupied, or until the next following general
assessment of that property, whichever is later. The Board
established December 1 as the deadline for application.
11. Certificates of Error
"The Board shall, at any time before judgement, if an error
or mistake is discovered (other than errors of judgement as to
the valuation), in any assessment, issue to the person
erroneously assessed a certificate setting forth the nature of
the error and its cause or causes. The certificates shall be
properly endorsed by the chief county assessment officer,
showing concurrence therein…" 35 ILCS 200/16-75 Requests for
certificates of error shall be made to the township assessor or
supervisor of assessments for forwarding to the Board. Such
requests shall include appropriate evidence.
12. Record of Hearings
All Board hearings are open to the public and may be taped
for the record. (All parties must be made aware of taping) If
any appellant wishes a transcript of a hearing, it is the
appellant’s responsibility to arrange for a court reporter to be
present and to pay for that person’s services.
13. Amendments to the Rules of the Board of Review
The rules set forth in this document may be amended at any
time at the discretion of the Board. Any such amendments shall
become effective 24 hours after the publication.