Reasons for an Appeal

Appeal Process (Learn what steps to take if you disagree with your assessment, and the format in which hearings will be conducted.)

Rules of the Board of Review

Appeal Forms

Comparable Search Tool (verify your assessment information and create a comparison grid)

Comparison Grid 

Appeal Filing Deadlines & Findings Mailed Dates

• The Lake County Board of Review hears testimony on written appeals on any real estate parcel that is claimed to be over-assessed or under-assessed. The Board reviews the assessment and either deems it to be just or corrects it as necessary.
  
  
• Acts on omitted assessments from prior tax years.
  
  
• Makes recommendations to the Illinois Department of Revenue on applications for property tax exemptions.
  
  
• Approves homestead exemptions for owner occupied properties.
  
  
• Assessment appeal hearings are completed in early February.
  
  
• Board of Review members are appointed by the County Board as prescribed in state statute.  The Board of Review can utilize additional, qualified hearing officers, to assist with completing tax assessment hearings.  All appointed hearing officers have experience in real estate and have passed a qualifying exam given by the Department of Revenue.
  
  
• An appeal to affect the assessment for the current tax year shall be filed by September 10th of each year or before 30 calendar days after the date of publication of the assessment changes for the township, whichever is later.
  
  
• If for some reason there is an appeal filed that requests that an assessment be increased, the Board of Review will give the owner of the property proper notice so the affected taxpayer has an opportunity to respond.