What are the duties and responsibilities of the Board of Review?
The Kane County Board of Review is an independent body created under the authority of the Illinois Property Tax Code for the principal purpose of reviewing complaints about assessed valuations and making changes as deemed just (35 ILCS 200/16 -30, et seq.). Other responsibilities of the Board of Review include:
- Making and publishing reasonable rules to guide persons doing business with the Board and for the orderly dispatch of business (35 ILCS 200/9-5)
- Assessing omitted property (35 ILCS 200/9 -265, et seq.)
- Issuing Corrections for the current assessment year (35 ILCS 200/-135, et seq.)
- Issuing Certificates of Error for the prior assessment year, but only if an “error in fact” is found (35 ILCS 200/16 -75)
- Making recommendations to the Illinois Department of Revenue regarding non-homestead exemptions (35 ILCS 200/16-70, et seq.)
- Equalizing assessments within county, as necessary, and report on it to the Illinois Department of Revenue (35 ILCS 200/16 -65)
- Certifying assessment roll to County Clerk (35 ILCS 200/16 - 9
When should I arrive at my hearing?
You should arrive a few minutes before the hearing is scheduled to begin so that the hearing can begin immediately.
Where can I park?
There is parking to the east of the Board’s office (between Building C and Gunnar Anderson Forest Preserve); there are parking spaces reserved for disabled persons and senior citizens located next to Building C.
How long will my hearing be?
Hearings for residential properties are typically scheduled at 15-minute intervals; hearings for commercial or industrial properties will be scheduled at longer intervals.
What will my hearing be like?
- It will begin with you talking about the evidence you submitted to the Board.
- The Board of Review may ask you questions about your evidence.
- The Township Assessor or deputies will talk about the evidence that they submitted to the Board.
- The Board of Review may ask the Assessor/deputies questions about their evidence.
- The Board will deliberate in public and make a preliminary decision.
- The final decision will be mailed to you in late winter or early spring.
Will the Township Assessor submit any evidence?
Township Assessors may submit written evidence, but are not required to do so. A copy of any evidence submitted by your Township Assessor will be available for you at the Board office in Geneva two days before the hearing. For more information, please see Rule C.13 of the Board of Review’s Rules of Government.
I already submitted my evidence to the Board with my complaint form. Can I bring additional evidence on the day of my hearing?
No. The Board of Review’s rules prohibit all parties from submitting additional written evidence after the filing deadline.
If I am not available to be at my hearing, can it be rescheduled?
No. While the Board is sympathetic to scheduling issues, it is unable to offer a rescheduling option due to the number of hearings it must complete and the time frame in which it must complete them. If you do not appear for your hearing, the Board of Review will consider the submitted evidence and take such action as appears to be just.
If I am not available to be at my hearing, can I participate by teleconference?
Yes; you may call the Board office (630) 208-3818 at least 2 business days prior to your hearing to schedule a teleconference. Please be prepared to provide your Instrument Number and parcel number (on the other side of this form) and a telephone number where you can be reached. For more information, please see Rule B.6 of the Board of Review’s Rules of Government.
If I do not agree with the Board of Review’s decision, do I have any further appeal options?
Yes. You may appeal the Board’s decision to the Illinois Property Tax Appeal Board within 30 days of the written decision that will be issued in late winter or early spring. Restrictions may apply; for more information, see the Property Tax Appeal Board’s web site at http://www.state.il.us/agency/ptab/ or call (217) 782-6076.
What if I have more questions?
See the Board of Review’s Rules of Government on-line at http://www.co.kane.il.us/soa/Rules.pdf or call (630) 208-3818.
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