The Jackson County Board is seeking qualified candidates to serve on boards to which they make appointments. Jackson County residents interested in putting their talents to work for the benefit of the County may find more information here or by calling the Jackson County Board office at 618/687-7240.
Download the Resume for County Board Appointment form to apply for an opening. Please send completed applications to the Jackson County Board Office, attn: Committee Coordinator. Resumes are reviewed by the Executive Committee on the first Thursday of each month. Applicants are notified as to when their resume will be reviewed, and their presence at the review is often requested.
Download the Legislative Appointment Handbook to receive more information on a specific board or agency. If you have any further questions, please contact the Committee Coordinator at 618-687-7245.
Board of Review
- Salary/Pay Rate:$16,948
- Posted Date:04/01/2019
Purpose: The function of the Board of Review is to hear cases presented by the tax payer when he/she feels that the current assessment is incorrect. Appeals can be filed in person, by email, or by fax. The Board of Review is the final local authority with the power to ensure a uniform and equitable local property assessment. Once an assessment is completed, the township assessor no longer has jurisdiction over the assessment for that particular year. The Township Assessor returns the assessment books to the Supervisor of Assessments, who is empowered to make necessary revisions before the assessment changes are published. Once the assessments are published, the books are certified to the Board of Review. If the Township Assessor identifies the need for an assessment correction after the assessment books are certified to the Board of Review, the assessor may recommend an assessment revision by submitting a timely petition to the Board of Review. The primary duty of the Board of Review is to examine and review the assessment roll to determine that the assessment work was accurately completed. In addition, it is the board's responsibility to review the degree of uniformity between individual assessments, assessment jurisdictions, and classes of property, and make the necessary corrections to ensure uniform results. This, in turn, ensures that the tax burden is equitably and uniformly distributed among all taxpayers within a particular taxing district. The Board of Review must address four questions:
- Is all of the taxable property listed on the assessment roll?
- Is comparable property valued similarly?
- Is the median level of assessment uniform between all classes of property in all assessment districts?
- What property should be exempt from property taxes because of its use or ownership?
The duties of the Board of Review include the following:
- Raise individual assessments when it is determined the assessments are too low. (After notice to the taxpayer and an opportunity for a hearing.)
- Lower individual assessments when it is determined the assessments are too high. (After notice to the taxpayer and Supervisor of Assessments in accordance with Section 16-55 of the Property Tax Code.)
- Add taxable property to the roll. (After notice to the taxpayer and an opportunity for hearing, when real property has been omitted for the current or prior years.)
- Determine the exemption of homestead property.
- Assess property no longer exempt from taxation.
- Equalize assessments between townships, areas, and classes of property.
- Correct any and all factual errors after a tax bill is generated.
- Note: In all six of the above duties, the Board of Review may act either on its own motion or on the complaint of a property owner or a taxing body.
- Review non-homestead exemption applications and make recommendation to the department for final determination.
Members: The Jackson County Board of Review is comprised of a three member board, appointed by the Chairman of the County Board with approval of the County Board, and is governed by the Property Tax Code (35 ILCS 200/). The positions earn a salary of $15,500 per year.
Conditions on Membership: The Board of Review shall consist of three members, two of whom are affiliated with the political party polling the highest vote for any county office in the county at the last general election prior to any appointment made. The third member shall not be affiliated with that same party. Members of the County Board may be appointed to the Board of Review. Within the first year of appointment, testing qualifications through the State of Illinois must be met. No person may serve on the Board of Review who is not qualified by experience and training in property appraisal and property tax administration. A member of the Board of Review may be reappointed.
Meetings: When in session, the members meet daily at the Board of Review Office beside the Jackson County Courthouse.
Terms: When an appointed board of review already exists, successors shall be appointed and qualified to serve for terms of 2 years commencing on June 1 of the year of appointment and until their successors are appointed and qualified. Terms are staggered with two members being appointed in one year and the other member being appointed in the next.