Supervisor of Assessments
Supervisor of Assessments
DeWitt County Board of Review
BASIS OF COMPLAINT - The State of Illinois property tax requires that all non- farm property be assessed at 33.33 percent of fair market value and that like property be assessed in a like manner (equity).
All farmland assessments are based on a total agriculture use value as determined by the State Farmland Assessment Review Committee rather than fair market value. The DeWitt County Board of Review will review complaints of assessed values on farm residences, farm home site and farm buildings. The Board of Review does not have authority to adjust the certified farmland equalized assessed values received annually from the Illinois Department of Revenue as legislated by the Farmland Assessment Law passed in 1981.
A FORMAL COMPLAINT MAY BE FILED WHEN IT APPEARS
TIME FOR FILING COMPLAINT - All complaints must be filed with the Board of Review on or before 30 days after publication of said township assessment roll in the local newspaper. The Board of Review will receive complaints or assessor changes concurrent in the 30-day complaint period. After 30 days the Board of Review will not accept such requests.
Mailings postmarked by the US Postal Service are considered filed on the date postmarked.
Metered mail must also bear the official US Postal Service date stamp if it arrives after the final filing date.
All other mailings and hand deliveries are considered filed on the date received by the clerk of the Board of Review.
It is the responsibility of the taxpayer or agent for the taxpayer to make certain that their mailing bears the correct postmark.
FINDINGS OF THE BOARD OF REVIEW
When a complaint is filed, the Board of Review may adjust any part of the assessment on the property or make no adjustment in the assessment.
The Board of Review will render a decision regarding the assessment of the parcel (s) under review after all evidence has been presented at the hearing.
The decision will be mailed to the taxpayer, their agent, or attorney in a "Final Notice of Decision".
All decisions will be mailed after all complaints from all townships have been reviewed.
Decisions will be published in the Clinton Daily Journal and Farmer City Journal.
APPEAL OF THE FINDINGS OF THE BOARD OF REVIEW
The taxpayer, agent or attorney may appeal the decision of the Board of Review by filing a written petition for review with the State Property Tax Appeal Board.
This petition must be filed within 30 days after the Final Decision has been published in the newspapers mentioned above.
The Property Tax Appeal Board complaint forms are available on line at www.state.il.us/agency/ptab or by contacting PTAB directly.
The Board of Review shall act as an equalizing authority by applying multipliers, which adjust assessments on non-farm properties within each township to attain uniformity in assessments.
THESE RULES AS SET FORTH MAY BE AMENDED AT ANY TIME WITHOUT PRIOR NOTICE AT THE DISCRETION OF THE BOARD OF REVIEW.
PROCEDURES FOR FILING A COMPLAINT
All complaints relating to real estate assessments must be filed on the form provided by the Board of Review. This form is available at the DeWitt County Supervisor of Assessments Office.
If a taxpayer requests a reduction in assessed valuation of $100,000 or more, it is required that the Board of Review office notify each taxing district affected by the complaint. Any taxing body wishing to intervene in a matter already before the Board of Review may do so by filing a Request to Intervene.
Supporting Evidence - A taxpayer may attach or submit supporting evidence at the time of filing the assessment complaint.
Examples of evidence includes but are not limited to:
Settlement Statements. Sales Contract and/or Illinois Real Estate Transfer Declaration. These documents are most helpful on a recently purchased property. They must be signed by both the buyer and the seller, and the total sales price must be stated. All transactions must be an arms-length sale to be considered for "Market Value".
Comparable Sales. If there are sales of similar properties in the same neighborhood, furnish evidence of these sale prices should be submitted. Similar, means for example, square footage is approximately the same; a ranch is comparable to a ranch, a two story to a two story, ECT. All square footage is determined by outside measurement.
Comparable Assessment. If there are similar properties in the same neighborhood that have been assessed lower, the evidence should include assessed valuations, addresses, and property index numbers.
HEARINGS BY THE BOARD OF REVIEW -
Hearings are held in the DeWitt County Courthouse, 201 W. Washington, Clinton, IL.
Taxpayers may represent themselves, be represented by an attorney or may be represented by an agent who has proper written authorization.
The Township Assessor or representative may present evidence concerning the property and its assessment.