Board of Review Department Overview
The Board of
Review is a quasi-judicial agency established by State Statute with the intent
of providing property owners with an informal venue to resolve assessed value
disputes. The Board of Review does not have the authority to directly change
actual property tax bills. The Board of Review consists of three members who
are required by law to have prior real estate experience and pass a State
administered exam demonstrating real estate appraisal proficiency and an
understanding of the Illinois Property Tax Code. In addition to the three
regular board members, the Board of Review utilizes expanded members who are
required to have the same minimum qualifications as the regular Board of Review
From Section 16-55 of the Property Tax Code: "On
written complaint that any property is over assessed or under assessed, the
board shall review the assessment, and correct it, as appears to be just, but
in no case shall the property be assessed at a higher percentage of fair cash
value than other property in the assessment district prior to equalization by
the board or the department."
Duties, Responsibilities, and
Procedures for Boards of Review
The Board of Review is the final local
authority with the power to ensure a uniform and equitable local property
assessment. Once an assessment is completed, the township assessor no longer
has jurisdiction over the assessment for that particular year. The Township
Assessor returns the assessment books to the Supervisor of Assessments, who is
empowered to make necessary revisions before the assessment changes are
published. Once the assessments are published, the books are certified to the
Board of Review. If the Township Assessor identifies the need for an assessment
correction after the assessment books are certified to the Board of Review, the
assessor may recommend an assessment revision by submitting a timely petition
to the Board of Review.
The primary duty of the Board of Review is to
examine and review the assessment roll to determine that the assessment work
was accurately completed. In addition, it is the board's responsibility to
review the degree of uniformity between individual assessments, assessment
jurisdictions, and classes of property, and make the necessary corrections to
ensure uniform results. This, in turn, ensures that the tax burden is equitably
and uniformly distributed among all taxpayers within a particular taxing
The Board of Review must address four questions:
- Is all of the taxable property listed on the assessment roll?
- Is comparable property valued similarly?
- Is the median level of
assessment uniform between all classes of property in all assessment districts?
- What property should be exempt from property taxes because of its use
Other Duties of the Board of Review
duties of the Board of Review include the following:
individual assessments when it is determined the assessments are too low.
(After notice to the taxpayer and an opportunity for a hearing.)
- Lower individual assessments when it is determined the assessments are too
high. (After notice to the taxpayer and Supervisor of Assessments in accordance
with Section 16-55 of the Property Tax Code.)
- Add taxable property to
the roll. (After notice to the taxpayer and an opportunity for hearing, when
real property has been omitted for the current or prior years.)
- Determine the exemption of homestead property.
- Assess property no
longer exempt from taxation.
- Equalize assessments between townships,
areas, and classes of property.
- Note: In all six of the above duties,
the Board of Review may act either on its own motion or on the complaint of a
property owner or a taxing body.
- Review non-homestead exemption
applications and make recommendation to the department for final determination.
Material from the IL-DOR publication PTAX-1-BR
was incorporated into the above information
Board of Review Links
Relevant Portions of the Property Tax Code (35
ILSC 200/ 1-1 et seq.)
of the Illinois Administrative Code (Title 86, Chapter 1)
- Anthony A. Bonavolonta, Chairman
- Charles R. Van Slyke, Jr.
- Carl E. Peterson
- Robert Biggins
- Matthew Bulthuis
- Michael Cappetta
- Bruce Darata
- Roger Dooley
- Alison Hastings
- Anne Kearns
- Keith Kotche
- Lee Lansford
- William Lukes
- Christina Mahany
- Michael Mufarreh
- Stanley Poplonski
- James Rup
- Joseph Scilluffo
- Martin Stonikas
- Jon Sutherland
- Katherine Thorpe
- Kathryn Vlahos
- Donald Whistler
Freedom of Information
Act: Board of Review Statement of Policy