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Tazewell County Board of
Review
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Phone:
Fax: |
309/477-2277
309/477-2204 |
Board of Review
11 South Fourth Street
McKenzie Building, Suite 410
Pekin, IL 61554-4206
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Office Hours: Monday through Friday 8:00 am to
4:30 pm (closed on Saturday, Sunday and county holidays)
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The Board of Review is in session from the first
Monday of June until December 31st of each calendar year.
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The Board of Review is a County Board-appointed three-member
panel which serves as an appeal body for property taxpayers who
wish to contest the determination of their property's value.
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The Board of Review receives and hears complaints by property
owners concerning the valuation of property, which has been
established by the Township Assessor or Supervisor of
Assessments. The Board deals only with assessed valuations
before equalization and not with the tax rate or the amount of
the tax bill.
In this capacity, the Board of Review:
- Accepts, reviews and acts on
property tax assessment complaints
- 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
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The Members of the Board of Review are: |
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Gary Pittenger – Chairman
Don Edie – Member
Bob Kieser – Member |
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Clerk of the Board of Review: Gary Twist |
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Administrative Assistant for the Board of Review: Gail Hahn |
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Property Assessment
Appeals
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General Information
The following is a general guide to the property assessment
appeal process in Illinois.
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.
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Informal Appeal
If you have a complaint, you should first contact your township
or county assessing official. An assessor who still has
assessment books for a given year can correct any assessment.
Calling an erroneous assessment to the assessor’s attention
early in the year may result in a correction without using the
formal appeal process.
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Formal Appeal
If after talking to your township or county assessing
official the matter is not resolved, you should proceed with a
formal appeal to the Board of Review 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 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.
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Appeal of Assessment Steps
- 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
jurisdiction.
- Determine the basis for a formal complaint.
- File a written complaint, Non-Farm Property Assessment
Complaint, with the Board of
Review.
- 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 complaint in Circuit
Court.
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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 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
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Complaint Packets
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Residential Complaint Packet
Commercial Complaint Packet
Farm Complaint Packet |
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