Board of Review

The board of review hears complaints from taxpayers and adjourns from day to day. The county board, in writing, can notify the board of review to return to session after the statutory date of adjournment if necessary to finish the work. The board of review shall adjourn when its work is completed and the books certified to the county clerk.

In all years, the board of review:

1. assesses all omitted property
2. hears complaints made in writing that property is incorrectly assessed
3. equalizes assessments between classes of property
4. hears exemption requests
5. issues certificates of error

The board of review must give notice of changes to taxpayers in a newspaper of general circulation and, in some circumstances, give notice of changes of $100,000 or more in assessment to local taxing bodies. The board of review also acts as an equalizing authority by lowering or raising the total assessed value of property in an assessment district, if after the equalization by the supervisor of assessments the total assessed value within the county is not at 33 1/3 percent.