Supervisor of Assessments

Assessment Appeals

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General Information

Property taxes are levied, collected, and spent locally to finance a major part of the services that units of local government provide to their residents. The appeal process begins at the local (county) level.

When going through the appeal process, the property owner appeals the assessed value of the property, not the tax bill. The amount of the tax bill is determined by the various tax rates that are applied to the assessment based on the levies of various local government taxing districts which include townships, municipalities, school districts, etc. If the assessment increases, the change must be published in a local newspaper. Individual notices will also be mailed in some instances.

Note: The tax rates are not an issue in the assessment appeal process, only the amount of the assessment. Once you receive the tax bill, it is too late to make an appeal for that year's assessment.

Types of Appeals

Informal Appeal

You may contact your township or multi-township assessor or the Chief County Assessment Officer (CCAO) if you have a complaint. Questioning your assessment to the assessor early in the year may result in an adjustment without using the formal appeal process. If the assessor still has the assessment books for that year, s/he can change the assessed value.

Formal Appeal

A formal appeal may be made in writing to your county Board of Review. Contact the Board of Review for a complaint form and specific information including deadlines, evidence requirements, rules of practice, etc.

Note: A written appeal to the county Board of Review is a prerequisite to any further appeal to the State Property Tax Appeal Board of the Circuit Court.

Evidence Needed

To support a claim of unfair assessment, you will need substantial evidence, some of which may be obtained from the township or county assessing official's office, from a professional appraiser, or through research. Pertinent evidence for non-farm property should include some or all of the following:

• A copy of the property record card for and photograph of the property under appeal
• Copies of the property record cards for and photographs of similar properties in the neighborhood
• A copy of the Real Estate Transfer Declaration or a contract for purchase
• An appraisal of the property
• A list of recent sales of comparable properties (including photographs, property record cards, and evidence of the sale prices)

For further information, contact your local assessing official for the jurisdiction in which your property is located.