Members: Gerald Wahlstrom, Douglas Johnson and Marlin
Chaplin
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 10th 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.
