Illinois Property Tax

Property Tax Experts

For taxpayers who may be experiencing difficulty in paying their property taxes,
there may be help. Most cities in the United States have Property Tax Poverty
Exemption Policy and Guidelines. You may be eligible to waive your annual property
tax for one year read more

You may have a legitimate complaint to appeal your assessment if
you can support any of the following claims:

The assessor’s market value is higher than actual market value.
(This claim can be supported if you have recently purchased your
property on the open market or if you supply a professional
appraisal.)

The assessed value is at a higher percentage of market value for
your property than the prevailing township or county median level
as shown in an assessment/sales ratio study. The primary
assessment of the property 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
You may contact your township or multi-township assessor or chief county
assessment officer if you have a complaint. Calling an erroneous assessment to the
assessor’s attention early in the year may result in a correction without using the
formal appeal process. If the assessor still has the assessment books for that year,
he or she can correct any erroneous assessment.

Note: Some chief county assessment officers require a written complaint form and
may have rules regarding hearings and evidence.

Formal appeal
A formal appeal can be made in writing to your county board of review. Contact the
board of review for more specific information including deadlines, complaint forms,
evidence, rules of practice, etc.

Note: A written appeal to the county board of review is a prerequisite to any further
appeal to the State Property Tax Appeal Board or the circuit court in your county.

Steps in appealing an assessment

Obtain the property record card with the assessed valuation of the property.
Discuss the assessment with the assessor to determine how the
assessment was calculated.
Determine the fair market value for the property.
Determine the prevailing assessment level in the district.
Determine the basis for a formal complaint.
File a written complaint on Form PTAX-230, Non-farm Assessment
Complaint, with the county board of review.
Present evidence of unfair assessment to the board of review.

Evidence needed
To support a claim of an unfair assessment, you will need substantial evidence,
some of which 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 the property record card for and photograph of the property
copies of the property record cards for and photographs of similar properties
in the neighborhood a copy of the 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,
property record cards, and evidence of the sale prices)