Q: When should I file an appeal?
A: Possible grounds for appeals
- Market Value – proof that the market value is less than the assessment as demonstrated by a recent “arm’s-length” sale, a property appraisal, comparison of the property’s assessed value to recent sales information for comparable properties, or actual construction costs.
- Equity or uniformity – Proof that comparable or similar properties in the neighborhood have lower assessments than the taxpayer’s property on a per square foot basis as demonstrated by presenting data for comparable properties from the neighborhood, including any income and expense data.
- Legal contention – Raising a legal argument if local assessing officials have not applied provisions of the law correctly.
- Farmland
Reclassification from one use to another use-Proof that property should be
reclassified to farmland if the owner can show that the property was used as a farm for the previous two years.
Productivity-Proof that the soil productivity figures assigned to a farm are
inaccurate as demonstrated by a soil survey map or information on flooding.
Farmland use classification-Proof that the farmland use (i.e., the number of acres
of cropland, permanent pasture, other farmland, or wasteland) is incorrect as
demonstrated by an aerial photo and an acreage classification breakdown of the
contested area.
Q: Is the appeal process difficult?
A: No. If you follow the “Rules & Procedures” anyone can easily work through the process. The Township Assessor and the County Assessment Office staff will assist you.
Q: Do I need an attorney?
A: No, it is not necessary. The hearings are informal and you can easily do it yourself.
Q: Where is the hearing held?
A: The Henry County Assessment Office on the first floor of the courthouse, 307 W Center St, Cambridge.
Q: How long will the hearing last?
A: Residential hearings are scheduled at 15 minute intervals; hearings for commercial and industrial properties will be longer.
Q: What will the hearing be like?
- First, you will have the opportunity to talk about the evidence you submitted.
- The Board may ask you questions about your evidence
- The Township Assessor has the opportunity to talk about their evidence.
- The Board may ask the Assessor questions about their evidence
- The Board deliberates after the hearing and issues a decision
Q: If I am unable to attend a scheduled hearing, can it be rescheduled?
A: No, due to time constraints of the Real Estate Tax Cycle. If you are unable to attend the hearing the Board will issue a decision based on the evidence you submitted.
Q: If I do not agree with the Board of Review’s decision, do I have any options for further appeal?
A: Yes. You may appeal the board’s decision to the Illinois Property Tax Appeal Board within 30 days of the written decision. For more information see the Property Tax Appeal Board’s website at http://www.state.il.us/agency/ptab/