Rules of the Board of Review Guidelines for Assessment Complaints
Before you submit a complaint, please review the Guidelines for Assessment Complaints (PDF). It does not replace the Rules of the Board of Review, but it does help provide practice tips and explanations of the appeal process, including:
Examples of supporting evidence
Hearings by the Board of Review
State of Illinois property tax assessment law
The Board of Review wants to help you be well prepared and informed. These guidelines are intended to help you understand the process and to be successful in your presentation.
DUE TO THE COVID-19 PANDEMIC, THE McLEAN COUNTY BOARD OF REVIEW WILL NOT HOLD IN-PERSON HEARINGS IN 2021. All hearings with assessment reduction requests of less than $100,000 will be held by telephone. Telephone hearings will be scheduled. Appellants will be required to call the Board of Review at the scheduled time. Hearings with assessment reductions requests greater than $100,000 may be held by telephone ore by video conference. All parties will be required to telephone or log-in at the scheduled hearing time. Any appellant who does not call in for their scheduled hearing may result in the Board dismissing the assessment complaint.
Taxpayers who object to their assessment must complete a complaint form.
The current assessment is based on the past three years' market value prior to January 1 of the assessment year, as required by Illinois law. An equalization factor (multiplier) will be applied where the three-year market value is either more or less than the assessed value to bring the statutory assessment to 33.33%.
For More Information
If you have any questions or would like more details, please contact the Board of Review Office at (309) 888-5132 or email the Board.