Show All Answers

1. What can taxpayers do if they believe their assessments are unfair?

Taxpayers should first discuss the assessed value with their township assessor's office. Taxpayers who believe that their assessments are unjust may appeal their assessed value. Taxpayers in Lake County begin the appeal process with the County Board of Review. If dissatisfied with the Board’s decision, they can choose between two of the options below:
(1) They may take their appeal to the State Property Tax Appeal Board, a five-member board appointed by the Governor. The State Property Tax Appeal Board’s decisions are subject to administrative review in Circuit Court, should the taxpayer so desire to take it to that level. Taxpayers that take their cases to the State Property Tax Appeal Board can argue solely on their property’s value and the correctness of assessments.
(2)The other alternative for taxpayers is to appeal the decision of the County Board of Review directly to the Circuit Court. When taxpayers go to court to challenge the assessment, however, they must prove either fraud on the assessor’s part, or that their assessment is so high that it is “constructively” fraudulent.

2. Who sits on Board of Review?

Illinois law mandates composition of the Boards of Review. In most township counties, three persons appointed by the County Board comprise the Board of Review. In counties such as Lake County, candidates for the Board of Review must pass an examination administered by the Department of Revenue. The Board of Review in Lake County also uses hearing officers to assist with conducting the assessment review process.

The Office of the Board of Review in Lake County is housed in the Chief County Assessment Office located in the County courthouse. The Chief County Assessment Officer (CCAO) is the Clerk of the Board of Review. The CCAO staff serves as the support mechanism for all Board of Review activities and the staff of the office is also able to answer taxpayer’s questions on assessments.

By law, Boards of Review must convene by the first Monday in June. The Lake County Board of Review completes hearing appeals in early February. After the Board of Review adjourns, assessment books are returned to the County Clerk for computation of tax rates and tax bills.

3. What powers and duties do Boards of Review have?

As discussed above, the Board of Review has the power to raise and lower individual assessments on appeal. They may also adjust assessments on their own initiative. No assessment can be raised however, until the affected taxpayer has been notified and give the opportunity for a hearing.

Boards also have the power to assess property that has been omitted from assessment rolls. They have the duty to ensure that assessments are equitable within counties by applying a blanket increase or decrease on areas within the county, on classes of property, or on townships requiring an adjustment based on assessment / sales ratio studies.

They also review petitions for exemption from property taxes and make recommendations to the Illinois Department of Revenue, which rules on exemptions.

4. What are the steps to appeal an assessment?

1. Review all of the information on the assessment notice.
2. Visit assessor.lakecountyil.gov to review assessment information including property characteristics, comparable property information, and the e-filing process.
3. Discuss any questions on your assessment value or property information with your township assessor’s office.
4. If an assessment appeal is in order, prepare evidence by using the Lake County Comparable Grid at assessor.lakecountyil.gov, and other materials such as appraisals, or sales documents.
5. Complete an assessment appeal form (by paper, or electronically using the e-filing system) and submit with supporting evidence to the Board of Review by the prescribed deadline.
6. You can attend the hearing in person, by telephone, or submit case materials and ask the Board of Review to decide the case based on the evidence provided. Most cases can be resolved without in-person or telephone hearing. Particularly cases based upon a recent purchase of a subject property, or those based upon an appraisal provided by an Illinois licensed provider.

5. What are the reasons for an appeal?

You have a reasonable appeal if you can support any of the following claims:
- The assessment of the subject property is based on a factual error (e.g. incorrect square footage)*.
- The assessment is greater than 1/3 of the subject property's recent sale price
- The assessment is greater than 1/3rd of the subject property's market value.
- The assessment of the subject property is higher than that of comparable properties.
- Matters of law.
*In this event, a Certificate of Error may be issued by the Township Assessor's Office with the concurrence of the Board of Review, even after the tax bill is received.

6. When do appeals go to the State Property Tax Appeal Board (PTAB)?

Any taxpayer who is dissatisfied with the decision of the local Board of Review may appeal such decision to the State Property Tax Appeal Board. To begin an appeal, a taxpayer must first file a petition for appeal with the Board. Official forms and Rules of the State Property Tax Appeal Board are available both in the Board's offices in Springfield, at the Board of Review office and online.

Appeals to the State Board must be filed within 30 days of the postmark date or personal service date of a local Board of Review's decision. Generally, failure to file within the 30 day period forecloses appeal of the assessment for the year in question. The State Property Tax Appeal Board generally makes assessment decisions on one of two factual bases. The first is that the actual market value of a taxpayer's property is not accurately reflected in the assessment. The other avenue of appeal is an argument based upon equity. Evidence files that are used for the Lake County Board of Review process are accepted by the PTAB.

If a taxpayer has received a reduction in assessed value from the State Board and the County Board of Review has already adjourned for the subsequent year, the taxpayer may appeal the subsequent year's assessment directly to the State Board within 30 days of the State's Board's decision. Final decision of fact or law rendered by the State Board may be received by the Circuit Court under the Administrative Review Law on the record established in the State Board hearing.

Contact the State Property Tax Appeal Board

online.