Who is my township assessor and what does he/she do?

Your township assessor is elected to a four year term. They are the first step in the assessment process and have the responsibility of inspecting, listing and appraising your property. They are required to meet certain educational requirements before placing their name on the ballot. Township assessors are paid an average of $6.50 per parcel in Lee County.

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What are the grounds for an appeal?

An assessment appeal is not a complaint about higher taxes. It is an attempt to prove that your property's estimated market value is either inaccurate or unfair. You may appeal when you can prove at least one of three things:

1) Items that affect value are incorrect on your property record card

2) The estimated market value is too high. You have evidence that similar properties have sold for less than the estimated market value of your property.

3) The estimated market value of your property is accurate but inequitable because it is higher than the estimated value of similar properties.

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How do I research my assessment to see if it is accurate and fair?

You have the right to inspect the assessor's records, which contain assessed values as well as information on the square footage, lot size, age, sale information, etc. You may inspect the records for your property or any other parcel of property. If you come into our office, we can assist you in finding comparable property sales and assessments. This information is all available to the public.

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I have done my research and believe my assessment is inaccurate or unfair. What is my next step?

First, contact your local township assessor. He/She is most familiar with your property and the person directly responsible for the assessment of your property. Perhaps you can provide additional information regarding your property that would affect the assessment.

If the assessor makes no adjustment, you should contact the CCAO office so we can review the assessment.

If no adjustment is made here, you will need to file an assessment appeal with the Board of Review. The Board of Review is a three member panel appointed by the Lee County Board to review assessment appeals. The Board of Review reviews evidence you have submitted and determines if an accurate and fair value has been placed on the property by the assessor or CCAO. Evidence can be a number of things: a recent appraisal, sales in your area, photographs of the physical conditions, (if your issue is market value) or a chart of comparable property assessments (if your issue is equity).

The next step in the appeal process is the State Property Tax Appeal Board. This is a five member panel that reviews the local Board of Reviews assessments.

Note: You will not win an appeal because you think your taxes are too high. Assessment officials can only determine assessments, not taxes.

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Will I be notified if my assessment changes?

Yes. Taxpayers are mailed a notice of change in their assessment reflecting assessor and CCAO changes. (approximately Oct. 15 of each year). In addition, any changes in assessments must be published in a newspaper of general circulation in the county. Every four years a complete list of all assessments has to be published. Taxpayers have 30 days from the date of newspaper publication to file an assessment appeal to the Board of Review. Appeal forms can be obtained from the CCAO office.

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When I get my tax bill, is it too late to appeal?

Yes, it is too late to appeal your assessment. We finalize our assessments around the end of each year. Final assessments are certified to the Dept. of Revenue and forwarded to the County Clerk to begin the process of calculating the tax bills. At that point, our files are closed and it is too late to change assessments.

However, it is possible an error has been made in the calculation of your tax bill. For example, an exemption you qualify for may not have been applied on the bill. If you suspect an error, contact our office. It may be possible to correct the bill. An incorrect judgment or opinion on the value of your property is NOT justification for a corrected bill.

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Are there any exemptions that provide property tax relief?

Yes, see Homestead Exemptions. Contact the CCAO office if you would like additional information.

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How is farmland assessed?

Illinois, like many other States, assesses farmland based on its agricultural use value rather than its market value. Section 10-115 of the Property Tax Code provides for an "agricultural economic value". This value is based upon land use under average level management, relative productivity of soils, and the present worth of the net income accruing to the land from farm production.

In order to qualify for a special farmland assessment, Illinois law states the property in question must have been used as a farm for the previous two years. The statute defines farm as "any property used solely for the growing and harvesting of crops; for the feeding, breeding, and management of livestock; for dairying or for any other agricultural or horticultural use or combination thereof; ... the keeping,, raising and feeding of livestock or poultry, ....fur farming. A farmland assessment will not be given to property which is primarily used for residential purposes even though some farm products may be grown or farm animals bred or fed on the property incidental to its primary use.

The assessment of real property, including farm property in Illinois, is the responsibility of your local county assessment officials. However by law, certain responsibilities have been assigned to the State of Illinois, particularly the Department of Revenue. For example, the DOR is required to calculate soil productivity index use-value figures and certify them to county officials each year. These officials then apply the figures to the identified soil types on individual farms or parcels of farmland in order to establish an assessment.

For more information on the Farmland Assessment Law, contact the Chief County Assessment Office.

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