Property Assessment Complaint Form Page 2
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3Property Assessment Appeals
General Information
Appeal of Assessment Steps
The following is a general guide to the property assessment
1.
Obtain the property record card with the assessed
appeal process in Illinois.
valuation of the property.
2.
Discuss the assessment with the assessor to determine
When going through the appeal process, you, the property
how the assessment was calculated.
owner, are appealing the assessed value of your property, not
the tax bill. The amount of the tax bill is determined by the
3.
Determine the fair market value for the property.
various tax rates that are applied to the assessment by various
4.
Determine the prevailing assessment level in the
taxing districts (for example, schools, parks and libraries). If the
jurisdiction.
assessment is to increase, the county must publish the change
in a local newspaper. (NOTE: Tax rates are not an issue in the
5.
Determine the basis for a formal complaint.
appeal process, only the amount of the assessment). Once you
6.
File a written complaint, Form PTAX-230, Property
receive the tax bill, it is generally too late to make an appeal for
Assessment Complaint, with the Board of Review.
that year’s assessment.
7.
Present evidence of unfair assessment to the Board of
Review. If you do not agree with the Board’s decision,
Informal Appeal
you can appeal the decision (in writing) to the State
If you have a complaint, you should first contact your township or
Property Tax Appeal Board or file a tax objection
county assessing official. An assessor who still has assessment
complaint in circuit court.
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.
Formal Appeal
Evidence Needed
If after talking to your township or county assessing official the
To support a claim of an unfair assessment, you will need
matter is not resolved, you should proceed with a formal appeal
substantial evidence, some of which may be obtained from the
to the Board of Review if you can support any of the following
township or county assessing official’s office, from a professional
claims:
appraiser, or through research. Pertinent evidence for non-farm
property should include some or all of the following:
The assessor’s market value is higher than actual
market value. (This claim can be supported if you have
a copy of the property record card for an photograph of
recently purchased your property on the open market or
the property under appeal.
if a professional appraisal is supplied).
copies of the property record cards for and photographs
The assessed value is at a higher percentage of market
of similar neighboring properties
value for your property than the prevailing township or
a copy of the Form PTAX-203, Real Estate Transfer
county median level as shown in an assessment/sales
Declaration, a deed or a contract for purchase
ratio study.
an appraisal of the property
The primary assessment of the property is based on
inaccurate
information,
such
as
an
incorrect
a list of recent sales of comparable properties (including
measurement of a lot or building.
photographs, property record cards, and evidence of
the sale price)
The assessment is higher than those of similar
neighboring properties.
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
An appeal of an assessment (other than on farmland or farm
the market value.
buildings) has seven steps. For information regarding the steps
in appealing a farmland or farm building assessment, contact
your township or county assessing official.
PTAX-230 Back (R-12/97)
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