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“Each…Board of Review shall make and publish reasonable rules
for the guidance of persons doing business with them and for the
orderly dispatch of business.” 35 ILCS 200/9-5
The Board of Review (hereinafter called the “Board”) shall act
in conformance with 35 ILCS 200/16-30 through 16-90)
1.
Place of
Business
Regular meetings of the Board of Review of Henry County,
Illinois, shall be held at the Henry County Courthouse, 307 W
Center St, Cambridge, Illinois. The courthouse is handicap
accessible and the entrance is on the north side of the
building. Meetings may be held in other locations within the
county with appropriate notice to the public.
2.
Time of
Meetings
The
Board “…shall meet on or before the first Monday each June to
revise the assessment of property….The meeting shall be recessed
as necessary.” 35 ILCS 200/16-30. Times and dates of such
meetings shall be posted. The Board, when in session, shall
take appointments from 9:00 a.m. to 12 noon, Monday through
Friday as determined necessary.
3.
Order of
Business
The
Board shall keep a record of all proceedings:
a.
record of
attendance;
b.
reading and
approval of record of the preceding meeting;
c.
old business;
d.
opportunity
for the public to address the Board;
e.
new business
4.
Complaint Filing Procedures
Taxpayers are urged to discuss their assessments with their
township assessor before filing an appeal with the Board. “A
complaint to affect the assessment for the current year shall be
filed on or before the 10th day of August…”or” on or
before 30 calendar days after the date of publication of the
assessment list…” whichever is later. 35 ILCS 200/16-55 All
appeals must be filed with the Board of Review by 4:30 p.m. on
the final date. If the appeal is sent by mail, it must be
postmarked by the final date. An attorney or agent, acting for
an appellant, shall attach a letter of authorization with the
appeal. Complaint forms are available at the Assessment office
and online at www.henrycty.com. A separate appeal must be filed
for each parcel.
5.
Content
of Appeal
All
indicated information, required on the complaint form, shall be
provided by the complainant. Appeals that are incomplete or not
on the prescribed form will not be accepted for filing.
Facsimile copies will not be accepted.
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 buildings, 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.”
Other Exemptions
The following
exemptions are available to homeowners.
Statutory Year
Amount
of reduction Authority Implemented
|
Homeowner’s |
$6000 |
15-175 |
1978 |
|
Homestead (over 65) |
$4000 |
15-170 |
1971 |
|
Sr. Freeze |
$55,000 (max inc.) |
15-172 |
1994 |
|
Home Improvement |
$25,000 (max) |
15-180 |
1975 |
|
Disabled Vet
|
$70,000 |
15-165 |
1969 |
|
Disabled Vet (Std) |
50% to 74% $2500
75% & up $5000 |
15-169 |
2007 |
|
Returning Vet |
$5000 |
15-167 |
2007 |
|
Disabled Person |
$2000 |
15-168 |
2007 |
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.
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