Board of Review

Meeting Location/Contact Information


  • Lori Erbes, Chair
  • Jennifer Boyd, Clerk
  • Jim Smith, Member
  • Cole Olson, Member

About the Board

The Lee County Board of Review (Board) consists of three members appointed by the County Board (35 ILCS200/6-5 and 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.

Administrative Functions

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.

Before Filing an Appeal

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 (PDF). 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." To file an appeal, check out the Assessment Appeal Form (PDF).

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, by calling them at 217-782-6076 or by mailing:
Property Tax Appeal Board
401 S Spring Street
Room 402
Springfield, IL 62706