Appealing an Assessment

Reasons for an Appeal
You have a legitimate reason to appeal your property tax assessment if you can prove any of the following:

1. The assessed value of your property is higher than the property’s actual market value. (As determined by a recent sale or appraisal.)

2. The assessment of your property is based on inaccurate information, such as incorrect dimensions for a building or lot.

3. The assessment of your property is higher than those of similar surrounding properties.

Eight Steps to Appeal an Assessment
There are eight steps you can follow to appeal your property assessment.

1. Determine the fair market value of your home.

2. Determine the prevailing level of assessments in your township.

3. Determine the assessed value of your property.

4. Discuss your appraisal with an assessor.

5. Determine the basis for your formal complaint.

6. File a written complaint with your County Board of Review.

7. Present your evidence of unfair assessment to the proper review board.

8. If unsatisfied with the Board’s decision, appeal to the State Property Tax Appeal Board.

 

Step 1:  Determine the Fair Market Value of Your Property

There are several methods you can use to determine the current value of your property. They are:

1.    A professional appraiser may be hired. No Realtors comparative market analysis will be accepted.

2.    You can determine the selling prices of several properties similar to yours using the previous three (3) years sales. You can also obtain the assessed value of those properties from their property record cards. Taxpayers have the right to inspect the property record cards and other assessment records of any property. You can also obtain copies of real estate transfer declarations or other evidence of the sale price of any property you are using to compare to your own.

3.    If your home was recently built, you can determine its market value by calculating the actual cost of the structure and the purchase price of the land. Remember though that construction costs do not always equal value.

Step 2:  Determine the Prevailing Level of Assessments

Illinois law requires the Supervisor of Assessments to release the average level of assessment in his or her township or county. The information is usually printed in your local newspaper or it can also be obtained from your township assessor’s office. For 2020, the York Township assessment level is 33.33.

Supervisor of Assessments Equalization Factor Information

Step 3:  Determine the Assessed value of Your Property

A copy of the property record card showing the assessed value of your home is on file at your township assessor’s office. Remember that real estate in all Illinois counties, except Cook, is assessed at one-third of the actual market value. Therefore, the assessed value of your property should be close to one-third of its actual market value.

Step 4:  Discuss Your Appraisal With an Assessor

Contacting your assessor early in the year and notifying him/her of an incorrect assessment may result in a correction without using the formal appeals process.  Click here to submit an inquiry about your property.

 Step 5:  Determine the Basis for Your Complaint

After reviewing the information you have obtained, and after talking to your assessor, determine if there is still a basis for a formal complaint.

 

 Step 6:  File a Complaint With the Board of Review

All Illinois counties, have a local appeal board known as the Board of Review. Complaints must be filed in writing with the Board of Review in the county where the property is located within 30 days of the date of publication in your local paper. (important dates).  Appeal forms can be obtained from the York Township Assessor’s Office, the DuPage County Board of Review, or online by using the links shown below.  Please note that appeal forms cannot be faxed or emailed.  If you are using the online forms shown below, the form will need to be printed and mailed to the address listed at the top of the form.
The Board of Review offices are located at 421 N. County Farm Road, Wheaton, IL 60187. The Supervisor of Assessments serves as the Clerk of the Board of Review and can answer your questions when the Board is not in session.
The Board of Review has the power to raise or lower individual assessments on complaint. It may also adjust assessments on its own initiative. But no assessment can be raised until the taxpayer affected has been notified and given an opportunity for a hearing. It is important to remember that you will be appealing the assessment on your property upon which your tax bill is based. The Board of Review does not have the authority to change a tax rate. After deliberating, the Board of Review must notify you in writing of its decision.
 
Link to Important Forms from DuPage County
Board of Review Assessment Appeal Forms

Note: All forms require duplicates, therefore it is recommended to utilize the Acrobat- Editable forms and print duplicates. Please see Board of Review Rules for additional filing requirements.

 Step 7:  Present the Evidence Needed to Support Your Claim

At the hearing, you will be asked to present the evidence you have collected. It is important that you have substantial and well-documented evidence so that you can present a sound case. Most of the evidence can be obtained from your Township Assessor’s office or from your own research. When attending a hearing, you will want to include most, if not all, of the following information:
1. A copy of a Real Estate Transfer Declaration, a deed or a contract.
2. An appraisal of your property. No Realtors comparative market analysis will be accepted.
3. A list of recent sales of comparable property (photographs and property record cards for those properties would be helpful).
4. A copy of your property record card.
5. Photographs of elements that detract from the value of your property that are not shown on your property record card and a dollar estimate of their negative impact on the value of the home.
 
 

Step 8:  Appeal to the State Property Tax Appeal Board if Necessary

 
Taxpayers in all Illinois counties have the option of appealing the decision of the Board of Review to the State Property Tax Appeal Board. An appeal to the State Board must be filed within 30 days of the date of the local Board of Review decision.
To begin an appeal before the State Property Tax Appeal Board, you must first file a petition for appeal. The official forms are available in the State Board offices in Springfield and the office of your local Board of Review. Appeal forms can also be found at: http://www.ptab.illinois.gov/getstarted.html
The State Property Tax Appeal Board is located at:
402 Stratton Office Building
401 South Spring Street
Springfield, IL 62706
Telephone: (217) 782-6076
Final decisions rendered by the State Board may be reviewed by the Circuit Courts.