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What is the county board of review’s function?

Answer #322 -- ( Published 09/30/2005 10:48 AM | Updated 07/12/2017 10:40 AM )

What is the county board of review’s function?

Boards of review

  1. assess property that was not included in the assessment books as 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. hold informal hearings after written complaints are filed on individual 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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