Assessment Complaints─General Procedures
- Consultation with Township Assessor.
Taxpayers are strongly encouraged to discuss their real estate assessments with the Township Assessor prior to the filing of a complaint with the Board. Many times the reason for the assessment can be made clear or any errors in the property record card can be corrected, eliminating the need for filing a complaint.
- After talking with the Township Assessor, taxpayers still wishing to pursue an assessment complaint will need to familiarize themselves with the following rules governing hearings before the Board.
- By state law, the time period for filing a complaint cannot be extended while discussing the assessment with the Township Assessor.
- Basis for the Assessment Complaint.
- Overvaluation (see section D of these rules for further information).
- Equity of assessment (see section E for further information).
- Discrepancy in Physical Data (see section F for further information).
- Property qualifies for Preferential Assessment (see section G for further information).
Neither the amount of taxes paid, nor the change in the individual or aggregate property tax rates, nor the percentage of assessment change are appropriate bases for contesting the assessment of a property. The Board of Review has no authority over any valuation prior to the 2023 year; therefore, percentage of assessment change is not a valid basis for an assessment complaint. Every complaint shall state the facts upon which the contesting party bases an objection to the assessment, together with a statement of the contention(s) of law the contesting party desires to raise. The Board requires that the complainant’s evidence be submitted either by paper copy at the time of filing the Real Estate Complaint or electronically by submission at www.kanecountyassessments.org/Pages/Evidence.aspx no more than fourteen (14) calendar days after the filing deadline. Copies of all complaints and evidence are forwarded to the Township Assessor.
- Standing to File a Complaint.
Only a taxpayer or owner of property dissatisfied with the property’s assessment for taxation purposes, or a taxing body that has a tax revenue interest in the decision of the Board on an assessment made by any local assessment officer, may file a complaint with the Board.
- Any attorney filing a complaint on behalf of a taxpayer or property owner must have authorization by an owner of record; this authorization must accompany the original complaint form or the form will be returned to the property owner. Authorizations signed by management agents, association presidents (unless accompanied by a resolution of authorization by the association’s board pursuant to 765 ILCS 605/10), or any party other than the property owner will also be returned to the property owner.
- Any taxpayer who is not the owner of record or the beneficial owner via an Illinois Land Trust (such as a tenant who has been assigned the legal liability for property taxes) must, at the time of filing the complaint, provide a copy of the written instrument that transfers property tax liability from the owner to the taxpayer.
- Corporations must be represented by an attorney licensed to practice law in Illinois.
- Any non-owner representing an owner before the Board of Review is engaged in the practice of law.
- Therefore, only attorneys licensed to practice law in Illinois may file a complaint on behalf of a taxpayer or property owner.
- An association may, on behalf of all or several of the owners that constitute the association, file a complaint to the Board or intervene in a complaint to the Board of filed by a taxing body. For purposes of this Section, “association” means:
- A common interest community association as defined in the Common Interest Community Association Act;10
- A unit owners’ association, as defined in the Condominium Property Act;11
- A master association, as defined in the Condominium Property Act.12
- Any taxpayer or property owner who timely files an assessment complaint for an association unit shall be deemed to have opted out of any filing made by an Association.
- Any party seeking to contest the standing of another party to file an assessment complaint must do so in writing to the Clerk of the Board within the same time limits established to provide evidence under Rule C.13 of these Rules and Procedures.
- Reductions in Excess of $100,000.
If a complainant is requesting a reduction in assessed valuation of $100,000 or more, or if a Township Assessor is proposing a settlement that would result in a reduction in assessed valuation of $100,000 or more, the Board must notify each respective taxing district.13
- Complainants must supply their requested assessment total in the appropriate space on the complaint form, or must check the appropriate box if it is anticipated that an appraisal report will be submitted that would result in a reduction of $100,000 or more in assessed value. If this information is not provided the Board will not make a reduction of $100,000 or more. In re Yamaguchi, 118 Ill. 2d 417, 426 (Ill. 1987). 10 765 ILCS 160/1-5. 11 765 ILCS 605/2(o). 12 765 ILCS 605/2(u). 13 35 ILCS 200/16-55(i).
- If a Township Assessor is submitting a proposed stipulation that would result in a reduction of more than $100,000 in assessed value, the Clerk of the Board must be notified by the Township Assessor.
- Incomplete Complaint Forms.
Incomplete complaint forms will be returned to the property owner, regardless of who submitted the complaint form. Complaints that have been returned may be resubmitted to the Board, but will not be accepted unless the resubmittal meets the filing deadline established in Rule C.10, unless a different deadline has been established by state law. The Clerk of the Board is authorized to enforce these provisions on the Board’s behalf. For purposes of this section, an Incomplete Complaint
Form is defined as:
- A complaint form that lacks sufficient information to identify the property in question;
- A complaint form that is not signed by the property owner or taxpayer; or
- A complaint form that is signed by an agent, but is not accompanied by a letter of authorization signed by the property owner.Notwithstanding the above, taxpayers are advised that filing a complaint form that is blank or otherwise lacks evidence may result in a dismissal of the complaint for lack of evidence.
- Facsimiles. Faxed and/or e-mailed complaint forms will not be accepted.
- Contiguous Parcels. When filing a complaint, all contiguous parcels included in that property must be filed on, even if a reduction is sought on only one parcel. For purposes of this rule, contiguous parcels include all parcels that are physically contiguous, have a unity of use, and are owned by the same owner(s) of record, including beneficial Ownership.
- Excess Land.
An argument that a portion of a property should be treated as excess land shall be supported by a plat of survey detailing the dimensions and locations of all buildings, parking areas, or other improvements; any unimproved areas or storage used, and the product or person flow across the property. The actual use of the property shall be specified. A recent original and clear photograph of the land claimed to be excess shall be filed with the Board.
- Complaints for Properties with Multiple Parcel Numbers.
If a single property has multiple property index numbers, the complaint may be filed on one form; however, the complaint must be accompanied by an addendum clearly stating all property index numbers within the complaint. For purposes of this section, the term single property is defined as a property that is physically contiguous, has a uniform ownership, and a uniform highest and best use.
- Filing Deadline.
Fully completed complaints must be filed with the Clerk of the Board on or before 30 calendar days after date of publication of the current year assessment list.
- Submission of Evidence.
The Board will consider all evidence submitted. All evidence to support complainant’s opinion of market value must be submitted to the Clerk of the Board either by paper copy at the time of filing the Real Estate Complaint or electronically by submission at www.KaneCountyAssessments.org/Pages/Evidence.aspx no more than fourteen (14) calendar days after the filing deadline.
- Disclosure of Recent Sale Required.
A taxpayer shall disclose the purchase price of the property and the date of purchase if it took place on or after January 1, 2020, and shall file with the Board appropriate relevant sales documents.
- Both the seller’s and the buyer’s identity must be revealed, as well as any other relationship between them (other than seller and buyer) including, but not limited to, those existing by blood, marriage, corporate parent-subsidiary companies, or by virtue of ownership of non-publicly held stock and whether the transaction was arms length.
- When sales documents reflect a market value substantially above or below the Assessor’s market value, taxpayers shall provide the Board with an affidavit from a party, having knowledge of the facts, stating a description of the events leading up to the sale, including prior purchase proposals, cash amounts offered, length of time on the market, and the reasons for the sale.
- Any personal property included in the sale must be fully documented, including its fair cash value.
- Evidence Submission by Township Assessors and Taxing Bodies.
Township Assessors may submit evidence regarding a property subject to an assessment complaint. Taxing Bodies may intervene in assessment-complaint proceedings. All evidence to support the Township Assessor’s or Taxing Body’s opinion of market value (including complete Property Record Cards) must be submitted to this office no less than five (5) business days prior to the hearing.
- If a taxpayer has chosen to appear at a hearing before the Board either in person or by teleconference, the taxpayer will be mailed information on how to download the evidence being used to support the Assessor’s or Taxing Body’s opinion of Market Value. This information will be included in the notice of hearing provided in Rule C.15.
- Township Assessors and Taxing Bodies are encouraged to have a copy of their evidence available at their offices for complainants, but are not required to do so.
- If insufficient evidence relative to the complaint is submitted by the Township Assessor or Taxing Body, the Board may, at its sole discretion, conduct an independent investigation regarding the taxpayer’s claim.
- A Township Assessor may, at the Township Assessor’s sole discretion, submit a Board of Review Stipulation Form signed by both the Township Assessor and the Taxpayer.
- If such form is submitted, it must include evidence to support the valuation conclusion.
- Hearing Officers.
Any single member of the Board may act as a hearing officer. No decision shall be finalized without the concurrence of at least two members of the Board.
- Hearing Notification.
Complainants who require a hearing will be notified by U.S. Mail of the hearing date, time, and place of said hearing. If a complainant fails to appear for the hearing, the Board will take such action with respect to the complainant’s complaint as shall appear to the Board to be lawful and just.
- Hearing Format.
Hearings on complaints will be conducted in the following format:
- The complainant or the complainant’s attorney may present testimony regarding the assessment and shall be required to answer any questions of the Board.
- Although accountants, tax consultants, appraisers, real estate experts, corporate employees and any other consultants may be called as witnesses by the complainant or by the complainant’s attorney, they may not conduct questioning, introduce evidence into the record, or conduct themselves in any manner which may be interpreted as the unauthorized practice of law.
- Nothing in this section shall be deemed to prevent third-party assistance so that those taxpayers and property owners with language and/or disability barriers may participate in hearings before the Board of Review.
- The Township Assessor or a representative from his/her office may present testimony regarding the assessment and shall be required to answer any questions of the Board.
- Each party may then present closing or rebuttal remarks and then the hearing will close.
- After the close of the hearing, the Board of Review will usually issue an oral decision.
- The final decision will be issued in writing by the full Board of Review.
- Hearing Length.
Because of the volume of complaints before the Board, most hearings are scheduled at fifteen-minute intervals. All presentations by the complainant and the assessor, along with questions that may be asked by the Board, must be completed within this time frame.
- Notification of Findings.
After all hearings are completed, official findings for each hearing will be mailed to all complainants and respondents. No final decisions will be released prior to this time.
- Complaints by Associations.
Filings made by an Association under Rule B.3.d shall include a copy of the resolution authorizing the filing.
- Complaints filed by Associations must be made on the Association Assessment Complaint Form.
- Evidence may include comparable sales or sales-ratio studies; however, appraisals and value opinions (including those developed and offered by internet firms) will not be accepted as evidence by the Board of Review unless they are certified in writing by the person developing the opinion of value.
- Any unit owners filing complaints outside of the filing made by the Condominium Association shall be deemed to have opted out of the Association’s filing and those properties will not be considered to have a part of the complaint filed by the Association.
- Assessment Complaints Based upon Overvaluation.
