Board of Review
Each year the Board of Review convenes on or before the first day in June. The Board consists of three members appointed by the County Board. Two members must be from the political party receiving the highest vote for county office and one member from the political party receiving the second highest vote for county office. The duties of the Board of Review include reviewing assessments made by Township Assessors, adding omitted property and hearing all complaints on real property.
All complaints must be submitted on the complaint form provided in the margin under “Appeal Packet”. Or you may receive an appeal packet from our office. The appeal form must be completed and signed and brought into our office on or within the 30 days after the date of publication, or must be post-marked within the 30 days after the date of publication. No complaint forms will be accepted via email or fax. (Reference is made to 35 ILCS 200/16-55)
The Board of Review also has the duty, if necessary, of equalizing assessments by township within the county. The Board on its own motion may increase or reduce any assessment, as it determines is just. The Board rules on all Home Improvement and Senior Citizen Exemptions. All certificates of error must be signed by at least two members of the Board of Review. When the board completes its work, its lists of assessed valuations are certified to the County Clerk to compute tax rates.