Where Assessments May Be Contested
In the collar counties, the Township Assessors do not accept formal complaints, but will accept evidence contesting their proposed valuations within limited time frames set by each Assessor.
The County Board of Review
This appointed county administrative body reviews and can revise the Assessor’s valuations, also pursuant to a timely filed complaint, the schedule for which is determined each year by each Board.
Illinois Property Tax Appeal Board (PTAB)
This state administrative body is appointed by the Governor, and, also pursuant to a timely filed complaint, reviews/revises assessments as determined by County Boards of Review throughout the state. The filing of a Board of Review complaint is a prerequisite to filing a complaint with PTAB. As its determinations are generally not concluded until after the tax bill issues, which bill is based on the assessed valuation that is being contested, an assessment reduction granted by PTAB will result in a refund of a portion of the paid tax.
Schmidt Salzman & Moran, Ltd. regularly and successfully represents its clients before the Assessor, Board of Review and Illinois Property Tax Appeal Board, obtaining substantial tax savings and refunds for them.