BOARD OF REVIEW

The Board of Review is comprised of three members who are appointed by the County Board. Their clerk is the Supervisor of Assessments.

Before a homeowner files a complaint with the Board of Review, we suggest they contact the Supervisor of Assessments Office or contact your local assessor.  If you still wish to file a Board of Review complaint you should read through the Rules of Government and the Guidelines to Appeal Assessments. Complaint forms are available through the Superivsor of Assessments Office (309) 467-3708.

Complaints must be filed within 30 days after the Supervisor of Assessments Notices of Assessment Changes have been published.

GUIDELINES TO APPEAL ASSESSMENTS

The Board of Review is located in Room 101 on the 1st Floor of the Woodford County Courthouse (original building) located at 115 North Main Street, Eureka, Il 61530. Board of Review hours are 9:00 a.m. to 4:00 p.m. while the Board of Review is in session.

It is the responsibility of the Board of Review to ensure that all property in Woodford is assessed at 1/3 of its fair cash value.  The Board of Review cannot accept an appeal based on taxes. The Board of Review has no jurisdiction over taxing district budgets.

Assessment appeals will be accepted 30 days from the date of the Chief County Assessment Office publishes the current year assessment changes in the local newspapers.

No appeals may be filed against assessments shown on current tax bills.  Current bills reflect prior year's values.  Non-farm appeals may only be filed on assessed values relative to fair cash value or assessments that are deemed inequitable with comparable properties.

In filing the non-farm property assessment appeal you need to complete a PTAX-230 Non-Farm Property Assessment form and the Non- Farm Property Addendum.

Farm property appeals will require PTAX-227 Farm Property Assessment form and the Farmland Property Addendum.

Pursuant to the authority of the Property Tax Code 35 ILCS 200/9-5 the Board of Review has adopted the following rules of procedure.

All non-farm appeals filed for review of assessments shall include as attachments any documentary evidence to be utilized in the support of your estimate of fair cash value.

It is also important to note that the value relationship of the land to the building improvements is necessary to establish the assessment for your property. A site value and the building improvement value should appear in those appeals including building improvements.

Once forms are submitted to our office, you will be notified by mail as to the status of the appeal and date and time of your hearing. If the submitted evidence is inadequate for a proposed revision of your assessment, a hearing will be scheduled.  If you are unable to attend your hearing, your appeal may be decided based upon the information available at the time of filing.  Hearings may be rescheduled, in the event you are unable to attend your scheduled date and time, and shall be rescheduled at the Board of Review discretion.

The Board of Review will not estimate your taxes for any subsequent tax bill nor will there be a refund on the present bill.  The assessment appeal will affect your current assessed valuation for the real estate taxes to be rendered.

Questions regarding the filing of your assessment appeal may be addressed in the Supervisor of Assessments Office.

A Board of Review notice of final decision may subsequently be appealed to the State of Illinois Property Tax Appeal Board.

RULES OF GOVERNMENT

The statutes provide that the Board of Review shall develop and publish rules and regulations as may be necessary for the orderly dispatch of business.

Rule 1.  Regular meetings of the Board of Review of Woodford County will be held in Room 104 on the 1st Floor of the Woodford County Courthouse (original building) located at 115 North Main Street, Eureka, IL 61530. Meetings may be held in other parts of the County from time to time at the discretion of the Board.

Rule 2.  The Board will convene on or before the first Monday in June or earliest possible time from said date as Board Members may be able to assemble and may adjourn from day to day as may be necessary.

Rule 3.  The Board shall keep a record of all proceedings and the order of business shall be as follows:

   A. Considering assessment appeals and petitions and other matters properly put before the Board.

   B. Reading and approving the records and final decisions of previous meetings.

Rule 4.  Any Appellant and/or their representatives or Taxing District having an appeal to make shall prepare the same in writing in forms prescribed and furnished by the Board with the original to be retained by the Board. A copy shall be delivered to the assessor who certified the assessment and a copy to the Appellant indicating the filing date.  Appeals must be signed by the property owner and shall contain the address of the property as well as the address of the owner.  All information as requested  on the Board approved appeal form must be completed.  Current fair market value of the property may be substantiated by the Appellants opinion of market value and/or by appraisal with supporting documentation accompanying said appeal.

Rule 5.  Appeals must be filled with the Clerk of the Board of Review at The Supervisor of Assessments Office within thirty (30) calendar days after publication of the assessment changes.

Rule 6.  Applications for exempt status may be completed in accordance with the instructions as outlined on the PTAX-300 Application For Property Tax Exemption form to be provided by the Board in accordance with the instructions outlined on the form.  Appellant and/or their representatives may be requested to appear before the Board to furnish additional evidence in support of their claim.  All exempt status requests shall be forwarded to the Illinois Department of Revenue/Local Government Bureau, together with the Board recommendation, for final disposition.

Rule 7.  The Clerk of the Board shall file all appeals or petitions in order of presentation, assigning said appeal/petition a docket number by Township and shall note the number as well as the character of the appeal on the record of the Board.

Rule 8.  The Board shall as follows either:

  A.  Notify each Appellant and/or their representatives by mail when to appear before the Board to introduce evidence and be heard on his/her appeal.

  B.  Determine the proposed action with respect to the applicant's petition as shall appear to the Board to be lawful and just and will advise each Appellant  in writing of such action.  If upon proper notification the Appellant requests a hearing as to such proposed action, Appellant shall notify the Clerk of the Board within ten days from said date of notice.

  C.  If Appellant fails to request a hearing within the prescribed ten days as to the Board's proposed action or fails to appear for the scheduled hearing, the Board may take such action with respect to the Appellant's petition as shall appear to the Board to be lawful and just. The Board will hear evidence at the hearing pertianing to the assessed valuation and shall take all evidence under advisement giving written notification of the Board's decision within thirty (30) days of said hearing date, or as soon as otherwise feasibly possible.

Rule 9.  The Board may initiate proceedings designed to correct omissions from the assessment roll or intiate proceedings in instances of under-assessment.  The Board shall provide no less than five (5) days notice to the Appellant concerned directing them to appear before the Board and show cause, if there be any, why the assessment under review should not be changed.  No action shall be taken by the Board prior to the prescribed hearing time.

Rule 10.  The Board may issue a Certificate of Error, pertaining to the assesment year immediately preceding the current assessment year, to correct an error or mistake other than errors of judgment. Example of factual errors are listed as follows:

   A.  Mistake in computation(s).

   B.  Duplicate assessment

   C.  Improvements destroyed or significantly impaired prior to assessment date.

   D.  Incorrect description of property assessed.

   E.  Incorrect improvement specification

   F.  Exempt status received after close of assessment year.

   G.  Homestead exemptions not granted on eligible property.

A Certificate of Error may be granted until date of final tax payment as set by the County Treasurer.  All certificates will be processed as promptly as possible, with copies to be furnished to the County Treasurer, the Chief County Assessing Official and the Appellant.  A Certificate of Error shall not be granted in cases where an error of judgment may have occurred.  Example of errors of judgment are listed as follows:

   A.  Quality grade of building improvements

   B.  Quantity of acreage is determined for farmland assessment purposes.

   C.  Property divisions.

Rule 11.  Petitions addressed to the Board regarding matters of equalization must clearly show the class or classes of property or taxing district or juridsdiction that appears to be inequitable with the prevailing assessment level. If said petitions are to receive favorable consideration, said petition shall be supported by sufficient sales ratio data.

Rule 12.  The rules here set forth may be amended from time to time with such amendments to the rules being effective immediately upon publication.

Rule 13.  Failure to appear before the Board at the appointed time, when a 10 day notice has been given, shall be grounds for dismissal of any further appeal. "Section 16-160 of the Property Tax Code, 35ILCS 200/16-160"

Rule 14  The Board hereby resolves to certify their changes in an electronically produced docket book and include with docket book a copy of Board action action for the year.  A copy of the Board records will be made available to the public under the Freedom of Information Act.