Taxpayer Options


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Property tax amount is based on the assessed valuation of the property as determined by the township assessor and reviewed by the Supervisor of Assessments, multiplied by the tax rates of the taxing bodies that provide services to the area in which the property is located.  A tax objection complaint, therefore, must be directed against either the valuation and/or the tax rate of a particular taxing body.

This general information is not intended as legal advice and those contemplating a tax protest are strongly advised to retain the services of an attorney.

**The following sections of the Illinois Property Tax Code govern Tax Objection Complaints: 35ILCS 200/23-5; 23-10; 23-15; and 23-30.

A taxpayer MUST pay their taxes in a timely manner to protect their rights.  Generally, if a taxpayer does not pay all of the taxes due within 60 days of the penalty date for the final installment, the taxpayer waives any right to recover improper taxes. 

OBJECTION TO VALUATION

In order to effectively protest the property’s assessed valuation, one must first have filed an assessment appeal with the Moultrie County Board of Review at the appropriate time. When a property assessment is changed, a notice of the revised assessment is mailed to the property owner and published in a local newspaper.  The property owner will have 30 calendar days from the date of publication to file an appeal with the County Board of Review.  If one did not file an assessment appeal with the Board of Review by the appeal deadline, a tax objection based on the valuation will be dismissed.

Two options are available if the property owner disagrees with the County Board of Review’s decision, but ONLY ONE MAY BE CHOSEN.

  1. The decision may be appealed (in writing) to the Property Tax Appeal Board, a five-member board appointed by the governor. The Property Tax Appeal Board will determine the correct assessment based on equity and the weight of the evidence. The details to file with PTAB can be received from the Supervisor of Assessment office.  You have 30 days from the Board of Review decision notice. OR
  2. The taxes can be paid under protest and the county board of review’s decision can be appealed directly to the circuit court by filing a tax objection complaint. Taxes and levies are presumed to be correct and legal, but this presumption can be rebutted. The taxpayer must provide clear and convincing evidence.

Be aware, if you have filed an appeal with the Illinois Property Tax Appeal Board for the tax year in question, by law you are precluded from filing a tax objection complaint on the assessed valuation.

OBJECTION TO THE TAX RATES
The tax rate is computed by the County Clerk based on the amount levied by each local governmental taxing body. To effectively protest a tax rate, you must prove that the rate or a portion of the rate is illegal or excessive by filing a tax objection case.

REQUIREMENTS FOR FILING A TAX OBJECTION (PROTEST) CASE

  • If a person desires to file a tax objection complaint, he or she shall pay all the tax due within sixty (60) days from the first penalty date of the final (2nd) installment of taxes.
  • The complaint itself must be filed within 75 days from the first penalty date of the final (2nd) installment of taxes.
  • When filing your tax protest it is handled in the court system as a Tax Case. This type of case is classified as a civil proceeding and requires the use of e-filing.  To get the forms necessary for filing you can obtain them on illinoislegalaid.org or by hiring an attorney to represent your case.  
  • When both tax installments are paid in full and the tax objection complaint is filed with the Circuit Clerk (This filing fee is $376 per parcel protested), then the tax objection complaint is considered a protest of 100.00% of the taxes paid under protest. Please note that there is no form or letter of protest nor any notation of protest is required on or with the tax bill at the time of payment.
  • The tax objection complaint itself names the County Collector as a defendant, but the collector does not have to file an answer or appearance or other pleading. No complaint may be filed as a class action. 

OTHER THINGS TO CONSIDER

  • Have you reviewed your property record card with the Supervisor of Assessment’s office?  You will want to do this to make sure it accurately reflects your property.
  • Have you reviewed your exemptions with the Supervisor of Assessment’s office?  There are several exemptions available, and we want to make sure you have all of them you qualify for.
  • Have you reviewed the levying bodies listed on your tax bill? Each levying body controls their own rates.  You may wish to discuss the levy rates with your taxing bodies.  You can either reach out or attend their regular meetings for more information.

THIS INFORMATION IS NOT INTENDED TO BE LEGAL ADVICE AND YOU ARE ADVISED TO CONSULT WITH AN ATTORNEY REGARDING YOUR RIGHTS TO PROTEST YOUR TAXES.