The Board of Review consists of citizens appointed by the Mayor and Alderman. The Board of Review is responsible for correcting any assessment errors. It conducts its hearings in a manner similar to a court.
The Board of Review hearing dates are dependent on when the assessment roll is completed and the number of appeals brought to the Board.
You may wish to consider the following as you prepare for your hearing:
-
All evidence must be given as sworn oral testimony. You or your agent must attend the hearing if you wish your evidence to be considered. You should be prepared to explain to the Board what you think your property is worth and why.
-
You must present evidence to support your estimate of market value. This evidence must be either:
-
A recent sale of your property, if any. Bring written proof, such as a Closing Statement or Real Estate Transfer Return to substantiate the date and amount of the sale.
-
Recent sales of similar properties in your neighborhood, if any. Bring written proof substantiating the amount and date of sale.
-
Other specific reasons or factors showing the assessment is in error. Bring written evidence when possible, such as cost estimates for repairs and the like.
Be prepared to show how recent sales of similar properties compare to your property if you present them as evidence; for example, style, square footage of house, lot size, number of rooms, condition, exterior wall constructions, etc. Written appraisals by qualified experts should be accompanied by oral testimony from those witnesses.
-
The Assessor's Office will present evidence relating to the market analysis performed on your property. You should contact the appraiser prior to the hearing to exchange information.
-
Bring 11 copies of all written documents to the hearing and give them to the Clerk at the start of the hearing.
The Board will determine the market value of your property based on the evidence presented. A written notice of the Board's decision will be mailed to you after the hearing.
Appeal from the Board of Review decision is to the Circuit Court. Generally, property owners who wish to appeal to the Circuit Court seek assistance from someone knowledgeable in the preparation of legal documents.