ASSESSMENT APPEALS

When going through the appeal process, you, the property owner, are appealing the assessed value of your property, not the amount of tax you pay.   The amount of the tax bill is determined by the various tax rates applied to the assessment based on the levies of various local government taxing districts which include  counties, townships, municipalities, school districts, special service areas, etc.  If the assessment changes, the change will be published in a local newspaper along with all other assessment changes.  Changes will also be posted to the White County web-page.  Individual assessment change notices will also be mailed to the affected property owners.  You have the right to appeal your assessment, if there has been a change in your value or if you feel your current assessment is not fair representation of value.  Current Assessed Value X 3 = Current Fair Market Value.  Begin by asking yourself, "Would I sell this property for at least the Current Fair Market Value the assessor is showing?"  If so, then your current assessment is likely what it should be and the issues are with the tax amount which is BEYOND the control of the assessor.

NOTE:  Tax Rates and tax amounts are not an issue for appealing your property assessment.  These are decided by the taxing bodies.

Section 16-30 of the Property Tax Code defines the primary duty of the Board of Review.  It states, in part, the following "the BOR, upon application of any taxpayer, or upon  its own motion, may revise the entire assessment of any taxpayer or any part of the assessment as appears to be just."  In order for a taxpayer to have his property assessment reviewed, a formal written complaint must be submitted to the BOR before the deadline each Tax Year.

It is recommended that the property owner have an informal discussion with the Supervisor of Assessments prior to filing a formal assessment appeal.  An explanation or review may eliminate the need for a formal appeal.  The deadline is always 30 calendar days after the Assessment Publication for Tax Year.  Upon a proposed increase in assessment by the BOR, the BOR will give the affected taxpayer an opportunity to be heard before adopting the increase by granting 10 days in which to file a complaint on the proposed increase.  Per 35 ILCS 200/16-55:  if an assessment appeal requests a reduction in assessment of over 100,000 assessed values, then the BOR shall serve a copy of the petition to all taxing districts potentially affected by said complaint.  The following rules and deadlines, as required by stature, will be in effect.

• Administer oaths & affirmations & examine all persons appearing at the hearing to testify or offer evidence
• Require the production of any book, record, paper, or document at any stage of the appeal or o the hearing, which is the foundation for any evidence or testimony presented in the appeal
• Require the submission of briefs on issues of law raised during the hearing within 30 days of the termination of the hearing
• Determination of Appealed Assessments

All BOR hearing's must be completed in person!

No hearings will be conducted over the phone or by Web conference.  If the Property Owner filing the complaint cannot attend he hearing, an Illinois Licensed Attorney must be present to submit evidence on behalf of the property owner. 

All hearings will pertain to the specific assessment's complaint. No personal attacks will be tolerated! Any personnel complaints should be directed to the White County States Attorney.

REASONS FOR AN APPEAL

Fair Market Value Complaints

Fair Market Value is defined as the most probable sale price of a property in terms of money in a competitive market, assuming that the buyer and seller are acting prudently and knowledgeably, allowing sufficient  time for the sale, and assuming that the transaction is not affected by undue pressure.

Equity Complaints

When the taxpayer cites unequal treatment of lack of uniformity in his/her appeal,  he/she must prove by clear and convincing evidence that a disparity  of assessments exists.  The evidence must demonstrate that a consistent pattern of assessment inequities exists. 

Physical Discrepancy

The property has a physical characteristic that is incorrect on the SOA Property Records.  Common examples of physical discrepancies include: Square Footage amounts for an Improvement are incorrect.  Incorrect foundation for a house (Slab, Crawl, Basement, etc.).  Year built for an Improvement is incorrect.

FORMAL APPEAL 

Filing of complaints by Taxpayer or Attorney

Complaints must be filed with the BOR at its office within 30 days of the Publication Date of the new assessment list using the forms prescribed by the Board.  Deletion and Combination of Property Index Numbers, where there is no net increase in assessed value, does not require a notification to the property owner.  The Board reserves the right to reduce an assessment on its own motion without notification.

Before the complaint is accepted or docketed, the following requirements must be met:

1. Complaints must be submitted in writing and signed by the property owner or their attorney.
2. The line designated as, "Reason for Complaint", must be completed.

Property Owners wishing to complain on multiple parcels must file a separate complaint form for each parcel.  If an appraisal is submitted for one property that consists of multiple parcels, the report must allocate the Full Market Value for each individual parcel.

NO EMAIL OR FAX WILL BE ACCEPTED IN REGARD TO ANY FORMAL WRITTEN COMPLAINT!

STEPS IN THE APPEAL OF AN ASSESSMENT

• Obtain the property record card with the assessed valuation of the property.
• Determine in your opinion the fair market value for the property.
• Determine the basis for your formal complaint (recent sales, similar property assessments, etc.).
• File a written complaint with the BOR on the Non-Farm Assessment Complaint Form.

EVIDENCE NEEDED

To support a claim of an unfair assessment, you will need substantial evidence, some of which may be obtained  from the Township Assessor Office or Supervisor of Assessments Office, from a professional appraiser, or through research.  Pertinent evidence from non-farm property should include some or all the following:

• A copy of the property record card and photograph of the property under appeal
• Copies of the property record card and photograph of similar property used as a comparable
• If a recent purchase, copy of the Real Estate Transfer Declaration, a deed, or a contract for purchase
• A recent appraisal of the property (1 year or less)
• A list of recent sales of comparable properties (including photographs, property record cards, and evidence of the sales prices).  A minimum of 3 comparable sales should be provided

HEARINGS

Once you have formally filed an appeal with the BOR, the board will review the evidence which has been presented with your complaint .   A meeting with the BOR will be scheduled to discuss the complaint.  You will be notified in writing of your scheduled appointment, along with the proposed change in your assessment.   If you do not agree with the tentative decision offered, you must appear at the scheduled time to present your case. 

APPEAL TO STATE PROPERTY TAX APPEAL BOARD OR CIRCUIT COURT

If you do not agree with the BOR final decision, you can appeal the decision (in writing) to the State Property Tax Appeal Board per ILCS Section 16-160 of the Property Tax Code or you may pay under protest and file an objection in court per ILCS Section 23-3 through 23-30 of the Property Tax Code.  All final decisions of the Board of Review are subject to equalization per ILCS Section 12-40, 16-60, and 16-65 of the Property Tax Code.

In either case, you must pay your taxes pending the outcome of the appeal of the BOR's decision.

For more information regarding an appeal to the circuit court, you may contact the White County Circuit Clerk.  For more information regarding  an appeal to the State Property Tax Property Appeal Board, forms can be obtained from the assessment office or you may contact PTAB directly.

EXEMPTIONS

The Board of Review is the final authority on Homestead Exemptions (35 ILCS 200/16-70).  Any request to exempt property from local property taxes rests with the Illinois Department of Revenue.  The Clerk of the BOR will collect the required information and documents and forward the data to the Illinois Department of Revenue, along the with the BOR's recommendation of whether or not the property should be exempt. 

CERTIFICATES OF ERROR

A Certificate of Error corrects a property tax bill that has already been issued.  It is issued to correct "an error or mistake" in the assessment of the property "other than errors of judgment as to the valuation of the property" per 35 ILCS 200/16-75.  The BOR reviews, approves and signs all Certificate of Errors.

Bases for Certificate of Error include the following:

• Homestead exemptions for which property was eligible but the exemption was not applied to the property tax bill
• Duplicate Assessment
• Improvements damaged or destroyed
• Incorrect description of property assessed.
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The White County Board of Review has approved and adopted these Rules and Procedures.  They are reviewed annually and revised as needed.

Revised on 3/27/2025