Board of Review
Responsibilities
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.
An appeal to affect the assessment for the current tax year shall be filed 30 calendar days after the date of publication of the assessment changes for the township.
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.
Mission Statement
Acting as an unbiased intermediary between assessors and taxpayers, the Board of Review undertakes an important role in striving for equitable and fair property assessments in Lake County through the assessment appeal process.
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 30 calendar days after the date of publication of the assessment changes for the township.
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.
Mission Statement
Acting as an unbiased intermediary between assessors and taxpayers, the Board of Review undertakes an important role in striving for equitable and fair property assessments in Lake County through the assessment appeal process.