FAQs • Henry County, IL • CivicEngage

When should I file an appeal?

Possible Grounds for Appeals

Market Value
proof that the market value is less than the assessment as demonstrated by a recent "arm's-length" sale, a property appraisal, comparison of the property's assessed value to recent sales information for comparable properties, or actual construction costs.
Equity or Uniformity
Proof that comparable or similar properties in the neighborhood have lower assessments than the taxpayer's property on a per square foot basis as demonstrated by presenting data for comparable properties from the neighborhood, including any income and expense data.
Legal Contention
Raising a legal argument if local assessing officials have not applied provisions of the law correctly.
Farmland
- Reclassification From One Use to Another Use
  Proof that property should be reclassified to farmland if the owner can show that the property was used as a farm for the previous two years.
- Productivity
  Proof that the soil productivity figures assigned to a farm are inaccurate as demonstrated by a soil survey map or information on flooding.
- Farmland Use Classification
  Proof that the farmland use (i.e., the number of acres of cropland, permanent pasture, other farmland, or wasteland) is incorrect as demonstrated by an aerial photo and an acreage classification breakdown of the contested area.

Market Value
proof that the market value is less than the assessment as demonstrated by a recent "arm's-length" sale, a property appraisal, comparison of the property's assessed value to recent sales information for comparable properties, or actual construction costs.
Equity or Uniformity
Proof that comparable or similar properties in the neighborhood have lower assessments than the taxpayer's property on a per square foot basis as demonstrated by presenting data for comparable properties from the neighborhood, including any income and expense data.
Legal Contention
Raising a legal argument if local assessing officials have not applied provisions of the law correctly.
Farmland
- Reclassification From One Use to Another Use
  Proof that property should be reclassified to farmland if the owner can show that the property was used as a farm for the previous two years.
- Productivity
  Proof that the soil productivity figures assigned to a farm are inaccurate as demonstrated by a soil survey map or information on flooding.
- Farmland Use Classification
  Proof that the farmland use (i.e., the number of acres of cropland, permanent pasture, other farmland, or wasteland) is incorrect as demonstrated by an aerial photo and an acreage classification breakdown of the contested area.

2. Is the appeal process difficult?: No. If you follow the "Rules and Procedures" anyone can easily work through the process. The Township Assessor and the County Assessment Office staff will assist you.

3. Do I need an attorney?: No, it is not necessary. The hearings are informal and you can easily do it yourself.

4. Where is the hearing held?: The Henry County Assessment Office on the first floor of the courthouse, 307 W Center Street, Cambridge.

5. How long will the hearing last?: Residential hearings are scheduled at 15 minute intervals; hearings for commercial and industrial properties may be longer.a

7. If I am unable to attend a scheduled hearing, can it be rescheduled?: No, due to time constraints of the Real Estate Tax Cycle.

8. If I do not agree with the Board of Review’s decision, do I have any options for further appeal?: Yes. You may appeal the board's decision to the Illinois Property Tax Appeal Board within 30 days of the written decision. For more information visit the Property Tax Appeal Board's website.