Assessment Complaints & Appeals

First Things First

Who can file a complaint? Any property owner, purchaser, or tenant who is required to pay the taxes pursuant to a lease or written agreement, may file a complaint.  

Please contact the Assessor prior to filing a complaint with the Winnebago County Board of Review. Many times the reason for the assessment can be made clear and the need for the filing eliminated. If, after talking with the Assessor, the taxpayer still wishes to pursue a complaint, the taxpayer will need to be familiar with the following Board of Review policies. Please be aware that the time period for filing is not waived for any reason.  The deadline to file a complaint is 30 days after publication of the assessment changes.  EXAMPLE: In August or September, the Winnebago County Supervisor of Assessments publishes the assessment changes. In 2007, the publication date was September 20th and the filing deadline was October 22nd.  

Submitting a Complaint to the Winnebago County Board of Review

  1. All complaints must be made in writing and filed on the Winnebago County Real Estate Assessment Complaint Form.  Forms may be obtained at the Assessor's Ofice or the Winnebago County Board of Review at 404 Elm Street, Room 301, Rockford, Illinois 61101. 
  2. Complaints must be filed on or before September 10th, or within thirty days after the Supervisor of Assessments publication of the township assessor changes, whichever is later.  Complaints filed by mail must be postmarked on or before midnight of the filing deadline date.
  3. Rules for filing a complaint and complaint procedures are listed on the instruction page of the complaint form.  It is the responsibility of the taxpayer to read and follow the procedures.
  4. When a complaint is filed with the Board of Review and the requesting change is $100,000 or more in assessed value, the Clerk of the Board of Review must notify each of the taxing bodies (listed on the last tax bill) of the request for change.  This notification must include a copy of the complaint.  All reduction requests for $100,000 or more will automatically be set for a hearing.
  5. The Board of Review will docket all complaints filed.  The original complaint and one copy of all attached evidence will be retained by the Board of Review.  The remaining copy of the complaint and attached evidence will be sent to the Assessor.
  6. The Board of Review will schedule dates and times with the Assessor to review the property record cards on all properties on which a complaint is filed and other property record cards or documentation which will assist the Board of Review in rendering a fair and just decision.
  7. The Board of Review will consider each complaint that is properly filed.  The Board of Review, or their designee, may physically inspect the subject property, if necessary.  The Board of Review will issue preliminary decisions on all complaints where a requested reduction in assessed value is less than $100,000.  The taxpayer will receive a written notice of the preliminary decision.
  8. The taxpayer may request a hearing before the Board of Review if not satisfied with the preliminary decision.  The request for a hearing must be made by the deadline stated in the Board of Review preliminary decision letter.  If a hearing is not requested, the file will be closed for that assessment year.
  9. The Clerk of the Board of Review will schedule all hearings.  Hearings will be conducted by the Board of Review between 8:30 a.m. and 4:00 p.m., Monday through Thursday and as otherwise deemed necessary by the Board of Review.  All hearings will be conducted in the Winnebago County Administration Building, 404 Elm Street, Room 301, Rockford, Illinois.
  10. The Notice of Hearing, to all taxpayers who request a hearing on real estate complaints, shall be sent to the proper parties within a reasonable time before the date of the hearing.  All hearing notices shall be made in triplicate.  The original shall be sent to the taxpayer.  One copy shall be sent to the Assessor and the second copy shall be retained by the Board of Review.  A copy of the Winnebago County Hearing procedures will be included with the Hearing Notice to the taxpayer.

Winnebago County Board of Review Hearings

  1. All hearings are conducted informally, are open to the public and will be recorded. Tapes made by the Board of Review are kept for deliberation purposes only and are not available to the public. Any party wishing to record a hearing may do so.
  2. The public may be present at the hearing, but shall not participate in the hearing.
  3. Only parties to the hearing or their witnesses may address the Board of Review during the hearing.
  4. Hearings are scheduled at 15 minute intervals, which are divided equally between the complainant and assessor.  Please organize your material so that testimony can be completed within the limited time frame.
  5. Hearings may be conducted by one to three (1-3) members of the Board, but decisions must be made by majority rule of the Board of Review members. A quorum shall consist of a majority of the Members of the Board of Review.
  6. Parties before the Board of Review may be represented by an attorney in an attorney-client relationship with the property owner.  (If the property is owned by a corporation or a partnership, any officer of the corporation or general partner of the partnership may represent the company.)
    1. Any individual may represent himself/herself or may be represented by an attorney in an attorney-client relationship before the Board of Review.  The only exception to this rule is when the complainant is infirm or otherwise incapacitated and unable to speak for himself/herself. Accountants, tax advisors, tax representatives, or real estate consultants may testify at hearings only as a witness of the property owner.
    2. A taxing district shall be represented by its attorney.
    3. A Township Assessor or Deputy Assessor may represent himself/herself before the Board of Review.

The taxpayer and other witnesses should be prepared to testify under oath and to answer the Board of Review’s questions.  The Assessor or Deputy Assessor(s) will also be present to give evidence, if necessary.  The Board of Review members will keep a record of the hearings held.

Rules of Additional Evidence Before the Board of Review

  1. If the taxpayer or the Assessor wishes to submit additional evidence to be considered by the Board of Review, it should be received by the Board at least five (5) working days before the scheduled hearing.  The Assessor may submit a completed Residential Market Analysis Form, a Commercial/Industrial Market Analysis Form or an Apartment Market Analysis Form.
  2. If the Assessor discovers an error on a property prior to the hearing process and he/she recommends a change to the Board of Review, the Assessor will complete an Assessment Change Request (ACR). This form must state all facts justifying the recommended change along with a property record card showing the before and after status of the property. This form is to be used for any assessment change request made by the Assessor.
  3. The Board of Review may consider any evidence which has a direct bearing on the issues before it. The Board of Review need not limit itself to the evidence introduced by the parties at the hearing, but may use information gathered by the Board itself.
  4. The party requesting the hearing has the burden of going forward with the evidence.
  5. A complaint, which on its face value, contains no factual basis for the action requested of the Board of Review shall be denied.
  6. If the taxpayer presents no evidence at the hearing, the Board of Review may proceed to a decision on the best evidence available.
  7. Any additional evidence requested by the Board of Review from either the Assessor or the taxpayer, after a hearing is held, shall be submitted to the Board of Review no later than four (4) working days following the scheduled hearing date.

Final Decisions of the Winnebago County Board of Review

  1. The Board of Review will render a final decision based upon the preponderance of evidence.
  2. All final decisions shall be in writing and shall specify the basis of the decision.
  3. Decisions will be sent to both the taxpayer and the Assessor.  If the taxpayer is not the property owner, a decision notice will also be sent to the property owner.
  4. If the taxpayer feels the Board of Review’s decision is unsatisfactory, a petition for review with the State Property Tax Appeal Board (PTAB) may be filed within thirty (30) days of the date of the Board of Review’s final decision notification.  Forms for appeal are available in the Board of Review office upon request or online. 

Appealing Final Decisions to the Illinois Property Tax Appeal

If the taxpayer is unhappy with the result of an assessment challenge before the Winnebago County Board of Review, he/she can appeal to the Illinois Property Tax Appeal Board (PTAB). A petition for appeal to the PTAB must be filed within 30 days of the postmark date of written notice of the Winnebago County Board of Review's decision, or the postmark date of the written notice of the application of final, adopted township multipliers by the Winnebago County Board of Review. The appeal will be rejected if it is not filed on time.  

How do I obtain the forms I need to file an appeal with the PTAB?
Appeal forms are available at the offices of:

  1. The IL PTAB,
  2. The Winnebago County Board of Review, or
  3. The Winnebago County Supervisor of Assessments

Where do I file my appeal forms?
You may file your forms:

  1. By mail with the PTAB's offices in Springfield (they will be considered as filed on the date postmarked) or
  2. By personal delivery during business hours.

NOTE: Petitions or any other type of information or evidence sent by a fax machine will NOT be accepted.

Are there any filing fees with the PTAB?
There is no charge for filing an appeal with the PTAB.

Is payment of my property taxes delayed by an appeal to the PTAB?
No. If you choose to appeal the Winnebago County Board of Review’s decision, the taxes still come due. It is likely the matter will not be decided by the PTAB until after the taxes are to be paid. Therefore, pay them on time.

How long does the process take before the PTAB?
The PTAB hears four types of appeals: residential, commercial, industrial, and farm. In the large commercial and industrial appeals, the parties often need additional time to compile and submit their evidence to the Board. Furthermore, local taxing bodies have the right to intervene in any PTAB appeal. The entry of intervening parties and any requested extensions of time for the submission of evidence may delay resolution of the appeal. Therefore, the time frame required to resolve such appeals is difficult to project.

What are the Grounds for Appealing to the PTAB?

  1. FAIR MARKET VALUE
    Recent sale of your property or comparable sales: You must show that you recently purchased the property at arm's length and you paid less than the fair cash value indicated for the property as established by local assessing officials. You must supply copies of the RESPA (or settlement) statement, the real estate transfer declaration, or the contract. Comparable sales data shown on property record cards or property characteristic printouts can also be included. Examples of useful evidence is as follows:
     
    Appraisal of the subject property:  Although not required, an appraisal of the subject property is generally the best evidence to support value. It should be noted that an appraisal is not a letter of opinion that simply states the appraiser's conclusion of value. Such "opinion letters" do not contain the data used by the appraiser and cannot be independently verified by the PTAB. An appraisal requires an examination of the three approaches to value - the cost, market, an income approaches - and contains information on and analysis of the data relied on by the appraiser to form the opinion of value. If an appraisal is relied on, testimony of the appraiser must be presented if the appraisal is to be given any weight in the Board's decision.
     
    Recent construction: You must show the actual costs incurred in the construction of the property. Supply proper evidence of the price paid for the land as well as the recent construction costs of the building(s) including all labor and contractor related costs.

  2. EQUITY/UNIFORMITY
    You must show that comparable or similar properties in your neighborhood have lower assessments than your property. Submit at least THREE comparable properties from your own neighborhood with ALL relevant data including copies of property record cards or property characteristic printouts. A comparable property is one that resembles your property in: LOCATION, such as the same subdivision or neighborhood, and SIZE/AGE, such as 1,800 square feet of living area; 10,000 square feet of land area; 4 years old, and CONSTRUCTION, such as brick, frame, or aluminum siding, and STYLE, such as ranch, split-level, two-story.

  3. CONTENTION OF LAW
    A brief must be submitted explaining the contention of law you are raising.

How much time do I have to submit evidence to the PTAB?
After your appeal is received by the PTAB, you may request an extension of time to submit evidence for good cause shown.

Can I request an extension of time over the telephone?
No, any requests must be made in writing. When doing so, please make reference to your assigned docket number, if one has been assigned.

How much time does the Winnebago County Board of Review have to submit evidence?
The Winnebago County Board of Review is notified of your appeal only after you have submitted evidence to call into question your property's assessment. After notification, the Winnebago County Board of Review will have a maximum of 90 days to submit evidence justifying its assessment of your property, unless PTAB approves a longer period of time.

Do I need an attorney to represent me before the PTAB?
No. A taxpayer may represent himself. You may hire an attorney if you want. PTAB Rules prohibit accountants, tax representatives, real estate consultants and others not qualified to practice law from appearing at hearings before the PTAB in a representative capacity. However, such persons may testify and assist taxpayers and attorneys at hearings before the PTAB.

How are PTAB decisions issued?
There are two ways the PTAB renders a decision in your appeal:

What happens if the PTAB lowers my assessment?
A copy of the PTAB's decision is sent to your county treasurer. By law, the treasurer is required to refund the overpaid taxes. The amount of time needed to process the refund varies from county to county. Contact the Winnebago County Treasurer for details (815) 319-4400.

Do I have to file every year with the PTAB?
No, but if you receive a favorable decision from the PTAB in one year, you should refile for the next assessment year. This is because the PTAB decision affects only the assessment year that you appealed. Furthermore, it is likely your local assessing officials have set your property's assessment for the next year before the PTAB's decision in the prior year was rendered.

What if I lose before the PTAB?
Final decisions of the PTAB are reviewable in the courts under the Administrative Review Law (735 ILCS 5/3-101, et seq.) and 35 ILCS 200/16-195. The administrative review process is explained in detail in the "Practice and Procedure Before the Board" section of the PTAB’s Home Page.