Board of Review


Tom Mead, Chairman

Jim Smith, Member
Lori Erbes, Member
Wendy Ryerson, Clerk
 

The Lee County Board of Review (Board) consists of three members appointed by the County Board. (35 ILCS 200/6-5 & 6-25) The Board has the authority to confirm, reduce or increase any assessment as appears just. The Board determines the correct assessment, prior to state equalization, of any parcel of real property which is the subject of an appeal according to the law, based on standards of uniformity, market value, correctness of facts, evidence, exhibits and briefs submitted to or elicited by the Board from an appellant, assessor and/or other interested parties.

The administrative functions of the Board are discharged by the Chief County Assessment Officer, who shall act as the Clerk of the Board.  The Clerk shall also collect and analyze property transfers, property appraisals, and pursue such other means as the Board shall deem proper and necessary to aid the Board. 

Prior to filing an appeal with the Board it is strongly recommended that a taxpayer discuss his/her assessment with the Chief County Assessment Office or the Township Assessor’s Office.  Many times the reason for the assessment can be made clear and the need for filing an appeal eliminated.  If, the taxpayer still wishes to pursue an appeal, he/she should familiarize him/herself with the Rules of the Board. 

The Board is required to make and publish reasonable rules “for the guidance of persons doing business with the Board and the orderly dispatch of business.”

Board of Review Rules

Assessment Appeal Form

Meetings and Correspondence

Meetings of the Board are held at the Chief County Assessment Office in the Old Court House, Dixon, Illinois. All communications with the Board should be addressed to 112 E. Second Street, Dixon, IL 61021. Phone 815-288-4483.

 

Illinois Property Tax Appeal Board

All decisions of the Board of Review may be appealed to the Illinois Property Tax Appeal Board as provided by statute. Forms and filing information can be obtained from their website: http://www.state.il.us/agency/ptab/ or by contacting them at: Property Tax Appeal Board, 401 S. Spring Street, Room 402, Springfield, IL 62706-0002, telephone (217)782-6076.