Do I have to appear before the BOR in a Formal Hearing or teleconference?
No, you do not have to appear before the BOR unless you wish to do so. Taxpayers have the option of filing an assessment complaint without having to appear before the BOR by Checking the box on page 3 of the Complaint Packet requesting an informal hearing. You will receive the BOR’s decision by Certified Mail sometime between January – March 15 of the following calendar year. (Example: Appeal Tax Year 2023, BOR’s decision receives in 2024).
What is the difference between informal and formal hearing?
- Informal hearing is when a complainant completes appeal paperwork and submits evidence. The BOR will review it and decide without the complainant needing to be present at the hearing. The final decision will be mailed to the complainant via certified return receipt mail, which will require a signature, upon receipt.
- Formal Hearing allows a complainant to complete appeal paperwork and submit evidence and make an appointment for a hearing with the BOR where the complainant must be present at the hearing. The final decision will be mailed to the complainant via certified return receipt mail, which will require a signature, upon receipt.
If I require a hearing and cannot participate in a teleconference or video conference, on the date I am assigned, can the hearing be rescheduled?
Unfortunately, no. While the Board of Review wishes it could offer scheduling options, the part-time operation of the Board does not allow for a flexible schedule and be able to meet the March 15 deadline according to the Property Tax Code (35 ILCS 200/16-35).
What happens if I ask for a formal hearing but cannot participate in a telephone conference?
In the event of a non-appearance by a complainant who has required a hearing, the BOR may dismiss the complaint, unless the complaint gives notice 5 days in advance of their appointment and wants to change to an informal hearing.
When will I receive notification of the results from my hearing?
A Notice of Final Decision on Assessed Value by BOR will be mailed certified return receipt to each taxpayer at the conclusion of the BOR’s 2023 hearings; this will probably be between January – March 15, 2024.
If I do not agree with the BOR's decision about my equalized assessed value, can I appeal it?
Valuation decisions can be appealed to the Illinois Property Tax Appeal BOR (PTAB) within 30 days of the Notice of Final Decision on Assessed Value by BOR being sent. Appeal forms are available at the County Assessment Office or www.ptab.illinois.gov/forms.html.