Tazewell County Board of Review

Office Hours: Monday through Friday 8:00 am to 4:30 pm (closed on Saturday, Sunday and county holidays)
 

The Board of Review is in session from the first Monday of June until December 31st of each calendar year.
 

• Accepts, reviews and acts on property tax assessment appeals
• Accepts, reviews and makes recommendations on applications for property tax exemption which are forwarded to the Illinois Department of Revenue
• Provides taxpayers with necessary information relating to property tax assessments and real estate taxes

Property Assessment Appeals

The Board of Review Guidelines are the official rules to be followed in the appeal process. The Guidelines can be found in each of the appeal packet links below.

When going through the appeal process, you, the property owner, are appealing the assessed value of your property, not the tax bill. The amount of the tax bill is determined by the various tax rates that are applied to the assessment by various taxing districts (for example: schools, parks and libraries). If the assessment is to increase, the County must publish the change in a local newspaper. (NOTE: Tax rates are not an issue in the appeal process, only the amount of the assessment.) Once you receive the tax bill, it is generally too late to make an appeal for that year’s assessment.
 

• 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 a professional appraisal is supplied.)
• 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.

An appeal of an assessment (other than on farmland or farm buildings) has seven steps. For information regarding the steps in appealing a farmland or farm building assessment, contact your township or county assessing official.
 

1. Obtain the property record card with the assessed valuation of the property.
2. Discuss the assessment with the assessor to determine how the assessment was calculated.
3. Determine the fair market value for the property.
4. Determine the prevailing assessment level in the jurisdiction.
5. Determine the basis for a formal appeal.
6. File a written complaint, Non-Farm Property Assessment Appeal, with the Board of Review.
7. Present evidence of unfair assessment to the Board of Review. If you do not agree with the Board’s decision, you can appeal the decision (in writing) to the State Property Tax Appeal Board of file a tax objection appeal in Circuit Court.

• A copy of the property record card for and photograph of the property under appeal
• Copies of the property record cards for and photographs of similar neighboring properties
• A copy of the Form PTAX-203, Real Estate Transfer Declarations, 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 price)
• A photograph of elements not shown on the property record card that detract from the value of the property and an estimate, in dollars, of their negative effect on the market value

Appeal Packets

Residential Appeal Packet

Commercial Appeal Packet

Farm Appeal Packet

Township Publication Date
and Board of Review Appeal
Filing Deadlines