Board Of Review Procedures & Guidelines
BOARD OF REVIEW (hereinafter "Board") MEMBERS & CLERK:
Michael Brewer, Chairman
Arlene Aschermann, Member
Richard Isaacs, Member<
This document does not replace the Rules of the Board, but it does provide practical tips and explanations of the appeal process. The Board wants to help you be well prepared and informed. Therefore, it is recommended you review this document prior to submitting an assessment complaint. These procedures and guidelines are intended to help you be successful in the presentation of your appeal to the Board of Review.
ADMINISTRATIVE FUNCTION OF THE BOARD OF REVIEW
The Chief County Assessment Officer, who acts as the Clerk of the Board, discharges the administrative functions of the Board of Review. The Clerk shall also collect and analyze property transfers, property appraisals, and pursue such other means as the Board shall deem proper and necessary to aid the Board.
WHO SHOULD FILE A COMPLAINT?: -- any owner of a property who objects to the assessment of their property and wishes to request a hearing before the Board of Review to provide evidence why their property is improperly assessed. Any taxing district that has an interest in the assessment of a property may also file a complaint.
Prior to filing a Complaint (appeal) with the Board, it is strongly recommended that a taxpayer discuss his/her assessment with the Chief County Assessment Officer or one of her deputies. Many times the reason for the assessment can be made clear and the need for filing an appeal eliminated. If taxpayers still wish to pursue an appeal, they should familiarize themselves with the most current Rules of the Board of Review, which may be obtained from:
Chief County Assessment Officer
As Clerk to the Moultrie County Board of Review
Moultrie County Courthouse
10 South Main Street, Suite 8
Sullivan, Illinois 61951
Telephone at 217-728-4951
COMPLAINT FILING DEADLINE:
Deadline to file a complaint is on or before 30 days after the date of the Chief County Assessment Officer's publication of the current assessment year's assessment changes in a newspaper of general county circulation. Assessment Complaints must be in writing and must be filed on the approved Board of Review Assessment Complaint Forms, which may be obtained from the Board of Review. Faxed or emailed complaints shall not be accepted.
TO BE PRESENTED TO THE BOARD OF REVIEW
Examples of evidence include but are not limited to:
Appraisal - Although not required, a current appraisal by a state certified appraiser is highly recommended.
Comparable Assessment -- If there are similar properties in similar locations that have been assessed lower than the subject property's assessment, the evidence should include the assessed valuations, addresses, and property index numbers of those similar properties. If a comparison of similar properties is used to claim a lack of equal treatment (equity), those comparables must be similar in type, use, size, quality, age, construction, location, condition, market value, etc. as compared to the subject property as of January 1 of the assessment year.
Comparable Sales -- If there were sales of similar properties in similar locations that would show the subject property is over-assessed; evidence of those sales prices should be submitted. Examples of "similar properties" include, but are not limited to: square footage approximately the same; year built approximately the same; a ranch is compared to a ranch; a two-story is compared to a two-story, similar construction quality and design are compared; average condition properties are compared to average condition properties, etc. All square footage is determined by outside measurement.
Condition Issues Listing With Estimated Cost To Cure - if the issue is condition, it is highly recommended the Board of Review is provided a detailed list of the condition issues with an estimated cost to cure each condition issue; also
Condition Issue Photographs - providing Dated Photographs is highly recommended to show condition issues. Photographs can also show any special factors of your property that should be brought to the Board's attention.
Income and Expense Statements
If the property is income producing, it is recommended the taxpayer furnish the income and expense statements of the prior three years as evidence of value. The most appropriate evidence is the pertinent schedules of the taxpayer's federal income tax return.
If the basis of the complaint is a question of law, it is recommended the taxpayer provide a legal brief on the subject at issue.
Settlement Statements, Sales Contract and/or Illinois Real Estate Transfer Declaration.
These documents are most helpful on a recently purchased property. They must be signed by both buyer and seller, and the total sales price must be stated.
HEARINGS BY THE BOARD OF REVIEW:
The Clerk to the Board of Review shall schedule hearing appointments with taxpayers by mail, fax or hand-delivery to the Complainant. Failure of a Complainant, or their Illinois licensed attorney, to appear for their scheduled hearing shall be grounds for automatic dismissal of the Complaint, unless a continuance is granted, in writing, to the Complainant by the Board of Review. The Clerk to the Board of Review must receive requests for such continuances no later than five (5) business days prior to the scheduled hearing date.
Note regarding Farm Land -- The Moultrie County Board of Review will review complaints of assessed values of farm residences, farm home sites and farm buildings; however, the Board does not have the authority to adjust the certified farm land equalized assessed values received annually from the Illinois Department of Revenue as legislated by the Farmland Assessment Law passed in 1981.