What powers and duties do Boards of Review have?
As discussed above, the Board of Review has the power to raise and lower individual assessments on appeal. They may also adjust assessments on their own initiative. No assessment can be raised however, until the affected taxpayer has been notified and give the opportunity for a hearing.

Boards also have the power to assess property that has been omitted from assessment rolls. They have the duty to ensure that 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 assessment / sales ratio studies.

They also review petitions for exemption from property taxes and make recommendations to the Illinois Department of Revenue, which rules on exemptions.

Show All Answers

1. What can taxpayers do if they believe their assessments are unfair?
2. Who sits on Board of Review?
3. What powers and duties do Boards of Review have?
4. What are the steps to appeal an assessment?
5. What are the reasons for an appeal?
6. When do appeals go to the State Property Tax Appeal Board?