Q: What if I think my tax bill is too high?
A: Once you have received your tax bill, it is too late to appeal your assessment for that levy year. Assessments should be appealed within 30 days after the assessment notices are published and mailed for the previous assessment year. Only actual errors of fact (e.g., missing exemptions, incorrect square footage, miscalculation of tax rate, etc.) can be corrected after you receive your tax bill. If you believe an actual error of fact was made on your tax bill, please contact the Assessment Office.
Q: What if I think my assessment is too high?
A: To make a complaint on your assessed value, you may ask for an informal review by your Township Assessor or the County Deputy Assessors. If you do are not happy with your assessment after the informal review, you may file an appeal with the Fulton County Board of Review. Commercial, residential, and farm appeal forms are available on this website. You have 30 days from the date of publication in order to file a complaint with our office.
Q: How do I file an appeal?
A: Every year you have 30 days from the publication date for your Township to file an appeal. This date of publication varies from year to year. The appeal will be applied for the assessment year for which you file. (For example, if you file a complaint on the 2023 assessment, the decision will be applied to the 2023 assessment year, which affects the tax bill that is payable in 2024).
Determine if your appeal is to be on equity or on market value. When filing on equity you are comparing assessments of comparable properties in your neighborhood. In a market value complaint, you can find recent sales data to support the fact that your home may be over-assessed. Remember, you need to use comparable properties. That means properties of similar size, story height, quality of construction, and style.
Along with the Board of Review Complaint form, evidence should be supplied. It is up to the taxpayer to find the information needed to make your appeal convincing. Examples of evidence are: A market analysis from a licensed realtor; A certified appraisal; Comparable sheet; Closing/Settlement statement; and Pictures.
The Board of Review Complaint forms are available in the Supervisor of Assessments Office and on this website. Also, real estate transfer declarations and property record cards for you to support your appeal by address and parcel index number are in the office for taxpayers to view.
Note: The Board of Review Rules and Regulations can change every session. The rules will be available in the Supervisor of Assessment Office or posted online.
Q: When will I hear from the Board of Review?
A: Complaints are reviewed by the Board of Review after the filing deadline has passed. You will receive your initial “tentative” decision from the Board of Review by mail. This notice will also have a hearing date and time on it. If you AGREE with your proposed value change(s), please call the Fulton County Assessment Office and let them know that you agree and will NOT require a hearing. If you DO NOT AGREE with the tentative value/changes, your next step is to appear before the Board of Review at the date & time as specified in your notice. Hearing dates & times will ONLY be changed with the approval of the Board of Review Chairman or the Chief County Assessment Officer pursuant to Board of Review rules.
Q: What happens at the hearing?
A: The hearing is somewhat informal. The three members of the Board of Review and the Chief County Assessment Officer will be present, as well as the Township Assessor (if there is one for your jurisdiction). You may be represented by an attorney if you choose. Most residential property owners choose to represent themselves. The Board of Review will ask you to talk about the evidence that you submitted to prove your assessment should be changed. The Board of Review has no jurisdiction over your tax bill, tax rates, or tax amounts, they can only rule on the assessed value on your property, in relation to the Market Value. They will not respond to complaints about the tax bill amount.
Q: When will I know the decision of the Board of Review?
A: After all appeals are reviewed and the hearings have been held, a final notice is mailed to everyone who filed an appeal.
Q: What if I don’t agree with the final decision from the Board of Review?
A:Once you receive the final notice, you have 30 days from the postmark date to file with the Illinois Property Tax Appeal Board (PTAB). These forms are available in the Supervisor of Assessments office or on the Illinois Property Tax Appeal Board website. If an “in person” hearing is warranted/requested, it will be held in the same County for which the appeal is filed. The Board of Review, Supervisor of Assessments, and a Hearing Officer from the Property Tax Appeal Board will attend the hearing. When filing with PTAB, your case is considered “de novo” which means “anew”. New evidence can be provided and your start the process from scratch with a fresh case.
Q: What if I don’t agree with PTAB?
A: Since you have exhausted all of your administrative remedies, you can now file a court action. Contact an attorney.
