Understanding the county board of review role in tax questions
Learn about the functions of the county board of review and how they facilitate the resolution of property tax assessment questions in Illinois.
The short answer
The county board of review acts as the primary local administrative body for hearing and deciding assessment appeals. They review evidence presented by property owners to determine if an assessment is fair and equitable. Understanding their role is essential for navigating the local appeals process, as they are the first formal step in challenging your property's valuation.
Scope of the Board
The board of review reviews assessment complaints. They check if the assessment correctly reflects the fair market value or if it is inequitable compared to similar properties.
Decision Worksheet: Identify the submission requirements for your specific county board of review. Determine if they require electronic filings or physical document packets.
Preparing for a Hearing
If your case proceeds to a hearing, you must present your evidence clearly. Focus on factual data rather than emotional arguments about the tax burden.
Hypothetical Planning: Practice presenting your evidence in a three-minute window. Focus only on the facts: 'My assessment is X, but comparable homes Y and Z are assessed at 20 percent less.'
The Board's Decision
The board issues a decision after reviewing all evidence. If you disagree, there are further administrative steps you can take at the state level.
Decision Worksheet: Request the board's decision in writing. If denied, ask: 'What are the specific procedural steps to appeal this decision to the state level?'
Board vs. Assessor
The assessor makes the initial assessment. The board of review acts as an independent body to correct potential errors. They are a separate entity from the assessor's office.
Decision Worksheet: Ask a professional: 'Is there a benefit to meeting with the assessor before filing a formal appeal with the board of review?'
Checklist
- Obtain the filing forms from the county board of review.
- Confirm the deadline for submitting a formal complaint.
- Compile all evidence supporting your argument of unfair valuation.
- Check if you need to appear in person or via video conference.
- Retain a copy of all correspondence with the board.
Common questions
Does the board of review set tax rates?
No, the board of review focuses on property assessments. Tax rates are determined by the budgets and levies of local taxing districts.
Is an attorney required for a board of review hearing?
An attorney is not legally required for many board of review hearings, but you should check your specific county rules regarding representation.
Sources
- CFPB — Loan Estimate explainerChecked October 12, 2026
- CFPB — Closing Disclosure explainerChecked October 12, 2026
- Illinois Department of Revenue — Property tax overviewChecked October 12, 2026
- IRS Publication 523 — Selling Your HomeChecked October 12, 2026
This guide is general educational content from SQFT IO, prepared with AI assistance. It is not legal, tax or loan advice. Talk with a licensed attorney, tax professional or lender about your situation. SQFT IO Illinois license 478.027617.