Board of Review - Rules & Complaint Form
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 level.
When going through the appeal process, you, the property owner, are appealing the assessed value of your property, not the amount of tax you pay. 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 counties, townships, municipalities, school districts, special service areas, etc. If the assessment increases, the change must be published in a local newspaper. Individual assessment notices will also be mailed in some instances.
NOTE: Tax rates are not a reason for appealing your property assessment.
Contact Information
Please contact the Board of Review through the Fayette County Supervisor of Assessments Office – 618-283-5020 or (rparks@fayettecountyillinois.gov
| Board Members | Term |
|---|---|
| Vernon Brazle – Chairman | 06/01/2026-2028 |
| Harold Baumann | 06/01/2025-2027 |
| Keith Schaal | 06/01/2025-2027 |
The Board of Review is appointed by the County Board to serve as the final authority on all tax assessments and to insure uniformity and equitable property assessments. The Board of Review functions mainly to:
- Review the assessments of the property made by the Supervisor of Assessments
- Correct, if necessary, any individual assessment, add property to the tax roll and correct property descriptions.
- Grant tax exempt property status subject to the approval of the Illinois Department of Revenue to any qualified property owner pursuant to Section 16-70 of the Property Tax Code.
- Approve/disapprove all types of homestead exemptions.
- Hear all complaints regarding property assessments and make final decisions on same. It is in the capacity that the Board of Review adjusts property tax assessments if it deems such action is appropriate.
Reasons for an Appeal:
You may have a legitimate complaint if you can support any of the following claims:
Market Value Complaints
The assessor’s market value is higher than actual market value. Market value is defined as the most probable sale price of a property in terms of money in a competitive and open market, assuming that the buyer and seller are acting prudently and knowledgeably, allowing sufficient time for the sale, and assuming that the transaction is not affected by undue pressures. This definition assumes that the sale is an arms-length sale, has had a reasonable amount of time and exposure in the open market, and the buyer and seller are knowledgeable and not related. Evidence of market value may include:
- A recent professional appraisal (1 year or less)
- Recent sale of the subject property evidenced by a copy of the sales contract and closing statement.
- If new construction: evidence of the cost of construction including the cost of land value of any labor provided the owner or donated to the owner.
- Three recent sales of comparable properties in or near the subject neighborhood, if possible
Equity Complaints
When the taxpayer cites unequal treatment or lack of uniformity in his/her appeal he/she must prove by clear and convincing evidence that a disparity of assessment exits. The evidence must demonstrate that a consistent pattern of assessment inequities exists. Isolated examples of assessment inequities are not sufficient to substantiate an assessment reduction. (Kankakee County Board of Review vs. Property Tax Appeal Board, 131 IL 2d1 (1989))
Incorrect Information Complaint
The primary assessment of the property is based on inaccurate information, such as an incorrect measurement of a lot or building.
Informal Appeal
You may contact your township or multi-township assessor or chief county assessment officer if you have a complaint. Calling an erroneous assessment to the assessor’s attention early in the year may result in a correction without using the formal appeal process. This can only be done if the assessor still has the assessment books for that year, he or she can correct the erroneous assessment.
Steps in the Appeal of an Assessment
Board of Review Appeals
- Obtain the property record card with the assessed valuation of the property.
- Discuss the assessment with the assessor’s office to determine how the assessment was calculated.
- Determine the fair market value for the property.
- Determine the prevailing assessment level in the district.
- Determine the basis for your formal complaint.
- File a written complaint on Form PTAX-230, Non-farm Assessment Complaint, with the county board of review.
- Present all evidence of unfair assessment with your complaint form and all supporting documents to the board of review.
Appeal to State Property Tax Appeal Board or Circuit Court:
If you do not agree with the county Board of Review’s decision, you can appeal the decision (electronically) to the State Property Tax Appeal Board ILCS Section 16-160 of the Property Tax Code. (https://ptab.illinois.gov)
Or
Pay under protest and file an objection in court per ILCS Section 23-3 through 23-30 of the Property Tax Code.
All final decisions of the Board of Review are subject to equalization per ILCS Section 12-40, 16-60, and 16-65 of the Property Tax Code.
In either case, you must pay your taxes pending the outcome of the appeal of the board of review’s decision.
For more information regarding an appeal to the circuit court, you may contact the circuit clerk for your county. For information regarding an appeal to the State Property Tax Appeal Board, forms can be obtained from the assessment office or you may contact them directly.
For more information about property tax appeals use the following link to the Illinois Property Tax Appeal Board website.