What is the county board of review’s function?

What is the county board of review’s function?

Boards of review

1. assess property that was not included in the assessment books (“omitted property);
2. approve all homestead exemptions; 
3. review applications for total property tax exemption (e.g., school district property, church property, state property) and send their recommendations to the Illinois Department of Revenue; 
4. in all counties but Cook County, ensure assessments are equitable within counties by applying a blanket increase or decrease on areas within the county, on classes of property, or on townships requiring an adjustment (based on studies of the ratio of assessments to sales prices); 
5. listen to complaints about property assessments; and 
6. adjust assessments on their own initiative after the property owner is notified and given an opportunity to respond.

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