DeKalb County
Board of Review

Each year the Board of Review convenes on or before the first day in June. The Board consists of three members appointed by the County Board. Two members must be from the political party receiving the highest vote for county office and one member from the political party receiving the second highest vote for county office.

The duties of the Board of Review include reviewing assessments made by Township Assessors, adding omitted property and hearing all complaints on real property. All complaints of error in assessments must be made in writing to the Board of Review by August 10^th of each year or within 30 days after publication of assessments, whichever is later. (Reference is made to 35 ILCS 200 /16-25, of the Property Tax Code.)

The Board of Review also has the duty, if necessary, of equalizing assessments by township within the county. The Board on its own motion may increase or reduce any assessment, as it determines is just. The Board rules on all Home Improvement and Senior Citizen Exemptions. All certificates of error must be signed by at least two members of the Board of Review. When the board completes its work, its lists of assessed valuations are certified to the County Clerk to compute tax rates.

Chairman: Margaret M. Whitwell; Members: Kent

This committee consists of five members; three farmers, appointed by the County Board Chairman, the Chairman of the Board of Review, and the Supervisor of Assessments, who acts as chairman.

Each year the Farmland Assessment Review Committee meets to review and advise the Supervisor of Assessments on the interpretation and application of the State-certified farmland values.