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.

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1. What can taxpayers do if they believe their assessments are unfair?
2. Who sits on Board of Review?
3. What powers and duties do Boards of Review have?
4. What are the steps to appeal an assessment?
5. What are the reasons for an appeal?
6. When do appeals go to the State Property Tax Appeal Board?