When going through the appeal process the property owner is appealing the assessed value of the property, not the tax bill. The amount of the tax bill is determined by the tax rates that are applied to the assessment by various taxing districts, such as schools, parks, libraries. If the assessment is to increase the county must publish the change in a local newspaper.  

Reasons for Appeal
A formal appeal may be filed based on any of the following claims:

• The assessor's market value is higher than actual market value. This claim can be supported if the property has recently been purchased on the open market or if a professional appraisal is supplied.
• The assessed value is at a higher percentage of market value for the property than the prevailing township or county median level, as shown in an assessment/sales ratio study.
• The assessment is based on inaccurate information, such as an incorrect measurement of a lot or building.
• The assessment is higher than those of similar neighboring properties.

Informal Appeal
If a property owner has a complaint, the local assessing official should be the first person contacted. An assessor who still has assessment books for a given year can correct any assessment. Calling an erroneous assessment to the assessor's attention early in the year may result in a correction without using the formal appeal process. Property owners should contact their township or county supervisor of assessments for information.

Formal Appeal
If the informal appeal is unsuccessful, the property owner should proceed with a formal appeal (Click here for Residential Appeal Forms) to the reviewing board in the county in which the property is located.

An appeal of assessment, other than land or farm buildings, has seven steps.

• Determine the fair market value for the property.

• Determine the prevailing assessment level in the jurisdiction.

• Obtain the assessed valuation of the property.

• Discuss the assessment with the assessor.

• Determine the basis for the formal complaint.

• File a written complaint with the board of review. (Click here for BOR rules)

Present evidence of unfair assessment at the hearing to the board of review. If a property owner is dissatisfied with the board's decision, the owner can appeal the decision to the State Property Tax Appeal Board, in writing, or file a tax objection complaint in circuit court.

The local assessing official should be contacted for information regarding the steps in appealing a farm land or farm building assessment.

Evidence Needed
To support a claim of an unfair assessment, substantial , evidence is required. Evidence may be obtained from the township or county assessing official's office, from a professional appraiser, or through research. Pertinent evidence for non-farm property should include some or all of the following:

• A copy of file property record card (PRC)

• A photograph for the property under appeal

• A copy of Form PTAX-203, Real Estate Transfer Declaration, a deed, or a contract for purchase,

• An appraisal of the property

• A list of recent sales of comparable properties, including photographs, PRCs, and evidence of the sale prices,

• A photograph of elements detracting from the value of the property not shown on the PRC and an estimate, in terms of dollars, of their negative effect on the market value, and

• A copy of PRCs and photographs of similar or neighboring properties.

Only Property Record Cards provided by the Assessors office will be accepted by the Board of Review.  The Board of Review Rules (4B) state that website versions are not acceptable.  You may submit your request for PRC copies by completing Form FTA0031 (see link above) and returning it to the Assessor's office either by fax, e-mail or in person.

Additional Assistance Available
The department provides assistance with the appraisal of commercial and industrial properties having an assessment, (prior to equalization by the department) of $350,000 or more, for counties of less than 3 million inhabitants. This assistance is available to assessors and CCAOs who have a complaint or appeal, of a property pending before the board of review or State Property Tax Appeal Board. (Click here for Commercial/Industrial Appeal Forms)

A written agreement must be reached between the department and the assessing official making the request. The agreement must specify all of the project details.

The department provides information regarding:

• Comparable sales data,
• Appraisal techniques,
• The Illinois Real Properly Appraisal Manual (IRPAM)
• Coal and mineral assessments, and
• The assessment of pollution-control facilities and railroad operating property, which is state-assessed property

Role of Board of Review
Section 16-55 of the Property Tax Code states "On written complaint that any property is over-assessed or under-assessed, the board shall review the assessment, and correct it, as appears to be just, but in no case shall the property be assessed at a higher percentage of fair cash value than other property in the assessment district prior to equalization by the board or the department.

Reviewing assessment complaints is perhaps the most important function performed by the board during its session.