Recommendation

It is strongly recommended that you discuss your assessment with your Township Assessor prior to filing your appeal with the Board of Review. Many times the reason for the assessment can be made clear and the need for filing an appeal eliminated.

If, after talking to your Township Assessor, you still wish to pursue an appeal, familiarize yourself with the following rules regarding the appeal process.

Meetings/Correspondence

Meetings of the Board shall be held at the Chief County Assessor's Office in the Old Court House, Dixon, Illinois.  All Communications to the Board shall be addressed to the Chief County Assessor's Office, 112 East Second Street, Dixon, Illinois 61021. Phone (815)288-4483. Faxed appeals will not be accepted.

Duties of the Board

To review all assessments and to add any real property that has been omitted; issue and/or review any errors or omissions which cause a Certificate of Error to be issued; review applications for exemptions; hold hearings for complaints; prepare and present the case for Lee County to the State Appeal Board and when possible, negotiate to stipulations prior to the State hearing.  In addition, the calculations, negotiations, and final determination of township multipliers will be the Board's responsibility.

The Board of Review, upon application of any taxpayer or upon their own motion, may revise the entire assessment or any part thereof and correct same.

Filing Appeals

A separate appeal form must be filed for each assessed parcel. The appeal shall be submitted on forms provided by the Board.  Incomplete appeal forms will not be set for hearing and may result in dismissal of the appeal.

All appeal forms must be filed at the CCAO office no later than thirty (30) days after the publication of assessments for the township. Mailings postmarked by the Post Office are considered filed on the postmarked date. It is the responsibility of the taxpayer to see that their mailing bears the correct postmark.

Content of Appeals

Evidence must be submitted for complaints to be considered. The amount of taxes a property owner pays cannot and will not be accepted as evidence.

In the case of residential property, evidence may consist of, but is not limited to the following:

1) proof of recent sale/purchase

2) an appraisal by a State Licensed or Certified Appraiser showing the current year value

3) the assessed value of comparable properties if appealing uniformity

4) recent sales of comparable properties (three or more comparable properties with current sales can provide indications of fair market value of the property in question)

In the case of commercial property, evidence may consist of, but is not limited to the following:

1) purchase price and closing date of the property in question

2) data sheets reporting the sale price and date, including descriptive data of comparable properties sold

3) an appraisal made by State Certified General Appraisal showing the value dated as January 1 of the assessment year of the appeal

4) three (3) years of operating statements, current leases and gross rents, if applicable

Hearings

Hearings are scheduled by the Board and held at the Chief County Assessment Office.

All hearings are by law open to the public.

If a transcript of a hearing is desired, a court report will have to be obtained prior to the hearing at the expense of the Appellant.

Be prepared to discuss the market value of the property as of January 1 of the assessment year.  Present law of the State of Illinois holds that equalized assessed value of all non-farm property shall be assessed at 33.33% of market value.

The Appellant may represent him/her self or may be represented by any person who is admitted to practice as a counselor at law in this state or by rule of comity. Accountants, tax representatives, tax advisors, real estate appraisers, real estate consultants and others not qualified to practice law may not conduct questioning, cross-examination or other investigation at the hearing. However, such persons may testify at the hearing and may assist parties and attorneys at the hearing. If represented by an attorney at the hearing, the appellant shall notify the Board, in writing of such representation five working days prior to the hearing.

Any party, including a corporation, may cause to have evidence presented by any authorized officer, employee or legal representative.

Decisions of the Board

The appellant will be notified in writing of the Board's decision. All decisions on complaints may be appealed to the State Property Tax Appeal Board as provided by statue.   Appeal forms can be obtained from the CCAO office or by contacting the PTAB at 217-782-6076. All decisions of the Board are subject to equalization.

Exemptions

To be in compliance with Department of Revenue statues and guidelines, the following dates are in effect. The ownership and residency date requirement is January 1 of the current assessment year. Exception to this is the Assessment Freeze, which requires an ownership and residency date of January 1 of the current and previous year.