The role and composition of the board of review

What is the Board of Review and how does the Board conduct its business?

A property owner or taxpayer who is dissatisfied with the assessment of the value of his or her property may appeal that assessment to the Board of Review. In Jackson County, the Board of Review consists of three members appointed by the County Board. Members of the Board of Review serve a two-year term and can be reappointed.

The Board of Review has the authority to hear and decide appeals of property assessments based on property owners' or taxpayers’ complaints of overvaluation and taxing districts’ complaints of undervaluation. The Board of Review may also revise any assessment on its own motion. However, assessments can be increased only after notice of the proposed increase is given to the property owner and the property owner has an opportunity to be heard. The Board of Review provides written notice to property owners (or their designated attorneys) of all decisions of the Board of Review.

A property owner dissatisfied with a decision the Board of Review may appeal the decision to the Illinois Property Tax Appeal Board or file a complaint in the Jackson County Circuit Court.

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1. The role and composition of the board of review
2. The appeals process - What reasons qualify for an appeal?
3. Changes in property values and exemptions
4. Steps for filing an appeal
5. The hearing process
6. Farm land appeals