Filing an Assessment Complaint

Rules of the Board of Review Guidelines for Assessment Complaints

Before you submit a complaint, please review the Guidelines for Assessment Complaints (PDF). It does not replace the Rules of the Board of Review, but it does help provide practice tips and explanations of the appeal process, including:

  • Examples of supporting evidence
  • Farm guidelines
  • Hearings by the Board of Review
  • State of Illinois property tax assessment law

The Board of Review wants to help you be well prepared and informed. These guidelines are intended to help you understand the process and to be successful in your presentation.

Complaint Forms

Taxpayers who object to their assessment must complete a complaint form.

Farm Complaint Form (PDF)

Non-Farm Complaint Form (PDF)

Rules of the Board of Review (PDF)

Filing Deadlines

View publication dates and filing deadlines for all townships.

Current Assessment Details

The current assessment is based on the past three years' market value prior to January 1 of the assessment year, as required by Illinois law. An equalization factor (multiplier) will be applied where the three-year market value is either more or less than the assessed value to bring the statutory assessment to 33.33%.

For More Information

If you have any questions or would like more details, please contact the Board of Review Office at (309) 888-5132 or email the Board.