The County of DuPage
Wheaton, Illinois
 

Assessment Appeal Process

Property owners have an annual opportunity to appeal their assessments to the DuPage County Board of Review. The period during which an appeal may be filed ends thirty days after the publication of the township assessment roll. You may view the assessment publication dates and corresponding Board of Review Deadlines for each township on this webpage.

An assessment appeal does not address the amount of the property tax bill, it is an attempt to prove that the assessed value overstates the property's market value, or is higher than the estimated value of similar properties.

Property owners who question their assessments are encouraged to first call or visit the Township Assessor's office to review the information in their property files.

If the property owner still believes that his/her property is over assessed, he/she may file an assessment appeal. You may download assessment appeal forms from our forms and documents webpage.

A property owner must provide evidence to support his/her assessment appeal. This evidence should include three (or more) comparable properties. These comparables should be similar properties to the subject, preferably within the same neighborhood.

If the appeal is based on market value, the comparables must be properties that sold recently. If the appeal is based on assessment uniformity, the comparables should be similar properties with similar amenities. The Township Assessor's staff will also compile sales and/or uniformity comparables to present to the Board of Review.

After the appeal deadline, Board of Review hearings are scheduled. At the hearing, the appellant is given the opportunity to explain his/her case. The Township Assessor or a Deputy Assessor will respond, and present an analysis of both the Appellant's Comparables and the Assessor's Comparables.

The Board of Review may ask questions of the appellant and the Assessor. After the hearing, the Board will render a decision. The decision is mailed to the property owner after all Board of Review action is completed for the tax year.

If a property owner is not satisfied by a decision of the Board of Review, he/she may then appeal to the Illinois Property Tax Appeal Board, or to the Appellate/Circuit Court.

When preparing an assessment appeal, please remember:

  • The best evidence to value is a recent appraisal, a recent sale of the property, or recent sales of similar properties.
  • Assessed values are required by law to be based upon the three prior years of actual sales transactions within the jurisdiction.
  • For example, the 2013 assessed value was based upon sales occurring during the 2010, 2011 and 2012 calendar years.
  • Be sure to review your property characteristics at the assessor's office before filing an appeal.
  • Understand that Fair Market Value is not the highest or lowest selling price of a property but the most probable selling price.
  • When comparing properties in your area, use only similar properties (i.e. same design, same size, etc.).