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, you still wish to pursue a complaint, you 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. 

Property owners are urged to call their Assessor each year in August to
1) ask what their new value is and
2) ask when the deadline is to appeal

Each August or September is the only time frame you have to file an appeal. Once the deadline has passed, it is too late to appeal an assessment. The Winnebago County Board of Review will not accept any appeals after the 30 day window of closes.

Submitting a Complaint to the Winnebago County Board of Review

  1. It is the responsibility of the taxpayer/complainant to read and follow these rules.
  2. All complaints must be made in writing and filed on the Winnebago County Real Estate Assessment Complaint Form.
  3. 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. Facsimile or email complaints will not be accepted.
  4. Complaints must be signed by property owner or authorized representative (attorney, person with power of attorney for real estate matters with power of attorney letter or corporate officer with corporate letter of authorization).
  5. Complaints requesting an assessed value reduction less than $100,000 ($300,000 fair market value) and those complaints where the requested reduction is NOT clearly stated must include 2 copies of the complaint form and 2 copies of all evidence submitted to support claim;

    All evidence must be submitted within 30 calendar days following the final date for filing complaints to be considered by the Board of Review. Evidence received after that date will be placed in the complaint file and may not be considered by the Board of Review. Evidence may include:

    • appraisal,
    • comparable sales/assessed valuation data (see Page 2 of Assessment Complaint form for suggested Comparison Grid)
    • MLS listings of comparable sales,
    • closing statement for recent purchase,
    • construction cost of new improvement(s), or
    • ncome and expense statement for commercial or multi-family rental property. NOTE: Assessment values are as of January 1 of the current year. All evidence should relate to the value of the property as of that date.

    The Board of Review will docket all properly filed complaints. The original 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 appropriate Township Assessor.

    The Township Assessor will provide to the Board of Review, as soon as practicable, the property record card(s) of each property on which a complaint is filed and other property record cards or documentation to assist the Board of Review in rendering a fair and just decision. The Board of Review or their designee may physically inspect the subject property, if necessary.

    At least 2 members of The Board of Review will conduct a preliminary review of each properly filed complaint requesting less than $100,000 reduction in assessed value and will render a preliminary decision without requiring a hearing. The complainant will receive written notice of the Preliminary Decision via First Class mail.

    If the property owner is not satisfied with the Board of Review Preliminary Decision they may request a hearing with the Board of Review. The time line for requesting a hearing will be outlined within the notice of Preliminary Decision. It is the responsibility of the complainant to follow that time line.

    If a hearing is not requested by the deadline stated in the Preliminary Decision letter, the file will be closed for the assessment year.

    Hearings will be scheduled in 15 minute intervals.

    All hearings must be completed by March 15 in the year following the complaint year

  6. Complaints requesting an assessed value reduction greater than $100,000 ($300,000 fair market value) must:

    a) Include 3 copies of the complaint form and 3 copies of all evidence submitted to support claim.
    b) All evidence must be submitted within 60 calendar days following the final date for filing complaints to be considered by the Board of Review. Evidence received after that date will be placed in the complaint file and may not be considered by the Board of Review.

    Evidence may include:

  7. appraisal,
  8. comparable sales/assessed valuation data (see Page 2 of Assessment Complaint form for suggested Comparison Grid)
  9. MLS sales data,
  10. closing statement for recent purchase, \
  11. construction cost of new improvement(s), or
  12. income and expense statement for commercial or multi-family rental property.


    13. NOTE:     Assessment values are as of January 1 of the current year. All evidence should relate to the value of the property as of that date.

    The Board of Review will docket all properly filed complaints. The original and one copy of the complaint and two copies 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 appropriate Township Assessor.

    Complaints not specifically marked "YES" on the Assessment Complaint Form and those complaints where the requested reduction is NOT clearly stated will be considered as a reduction request of less than $100,000 and will be reviewed accordingly.

    The Board of Review shall notify each of the taxing bodies listed on the previous tax bill that a complaint requesting an assessment reduction greater than $100,000 has been filed. Any taxing body notified may choose to intervene in the compliant.

    One copy of the complaint and all attached evidence will be provided upon request to any intervening taxing body.

    All complaints requesting a reduction greater than $100,000 shall be set for a hearing.

    All hearings will be scheduled at 1/2 hour intervals beginning January 15 and ending February 28 of the year following the complaint year. The Board of Review may extend the hearing dates if necessary to complete its work.

Winnebago County Board of Review Hearings

  1. The notice of hearing to all taxpayers who request a hearing on real estate complaints shall be sent to the address provided in the complaint within a reasonable time before the date of the hearing. All hearing notices shall be made in writing via First Class mail.
  2. At least one of the following must attend the hearing:

    a.) Property owner(s)
    b.) Attorney
    c.) Person with Power of Attorney for real estate matters.
    d.) Corporate Officer with a Corporate Letter of Authorization.

  3. Failure to appear at the appointed time and date shall result in dismissal of the complaint. Hearings may be rescheduled once for extenuating circumstances. Requests to reschedule less than 48 hours in advance of a scheduled hearing must be for emergency purposes only. Hearings will not be rescheduled after the date and time of hearing has past. Under no condition will more than one reschedule be permitted. All reschedules will be at the convenience of and at the sole discretion of the Board of Review.
  4. Property owners may have expert witnesses (appraisers, real estate agents, property managers, etc) at the hearing. Expert witness' are not considered attorneys representing property owners and may not participate in questioning or cross examination of the assessor or other witnesses.
  5. All participants/witnesses will be sworn in at the beginning of the hearing unless previously sworn in on that day.
  6. All hearings will be recorded by the Board of Review.
  7. Complainants and/or assessors may record the hearing. Copies of the recording must be provided to the opposing party and the Board of Review if requested.
  8. The conduct of all parties is expected to be civil. Disruptive or threatening conduct, use of vulgarity, or raising of voices shall not be tolerated and will result in termination of the hearing.
  9. The Board of Review will meet in open session as often as practicable to deliberate the findings of each hearing. Complainants may attend as observers but are not allowed to participate.
  10. A majority of the Board is required to change an assessment.
  11. The Board of Review shall inform the complainant in writing via First Class Mail of the results of its decision.
  12. The decision of the Board of Review is considered final at the county level. Procedures to appeal to the Illinois Property Tax Appeal Board will be outlined within the decision.

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
  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)
  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.