What can I expect if I file an appeal with the Board of Review?
The Board of Review reviews complaints after the filing deadline, which typically occurs in the fall of the year. The Board carefully considers the evidence submitted along with the completed appeal form. Generally, the Board of Review works through all the appeals by township, so it could be some weeks before your appeal is considered. Once the Board considers your appeal, you will receive a proposed decision of the Board of Review by mail. In the great majority of cases, the proposed decision will become the final decision. The Board may agree that the evidence supports the valuation you requested. Or the Board may decide the evidence supports a valuation that is different from the one you requested, but it is one you can accept.
If the Board of Review concludes the evidence does not support the value requested and you do not accept the Board’s decision, the property owner has ten days from the date of the proposed decision to file a written request for a hearing before the Board of Review.
What happens at the hearing?
The hearing is somewhat informal. At least two of the three members of the Board of Review, the Clerk to the Board of Review, and sometimes the township assessor will be present. An attorney may represent the property owner. Most property owners choose to represent themselves. The Board of Review will ask the owner to talk about the evidence submitted to prove the assessment should be changed. It may be to your benefit to submit additional evidence to support your requested valuation since the Board has already concluded the evidence submitted with your appeal did not support the valuation requested. New evidence must be submitted at least five days before the date of the hearing to allow Board members time to analyze the additional evidence.
Remember, the Board of Review may only act upon the valuation of your property. If you go to the hearing and all you have to say is that your taxes are too high, the Board will tell you that they have no jurisdiction over your tax bill. They can only discuss your assessment and the market value of your property. Your tax bill is calculated by subtracting exemptions, if any, from your assessment and multiplying them by the rates for the various districts that serve your property. A home very near to you could have a different set of taxing districts. The exemptions and the taxing districts add too many variables, so the hearing should focus only on your assessment.
When will I know the decision of the Board of Review?
A final decision is mailed to everyone who requested a hearing before the Board of Review. A final decision is also mailed to taxpayers who agreed to the proposed decision and did not request a hearing.
What if I don’t agree with the final decision of the Board of Review?
A property owner has 30 days from the date of the final decision of the Board of Review to appeal to the Illinois Property Tax Appeal Board (PTAB). Appeals to PTAB must use forms used by that office. These forms are available in the Supervisor of Assessments office, in the Board of Review office, and on the Illinois Department of Revenue Website.