Skip to main content
Sign Up For Updates

What is the county board of review’s function?

Boards of review

  1. assess property that was not included in the assessment books as omitted property;
  2. approve homestead exemptions; 
  3. review applications for total property tax exemption (e.g., school district property, church property, state property) and send their recommendations to the Illinois Department of Revenue;
  4. in all counties but Cook County, ensure assessments are equitable within counties by applying a blanket increase or decrease on areas within the county, on classes of property, or on townships requiring an adjustment (based on studies of the ratio of assessments to sales prices);
  5. hold informal hearings after written complaints are filed on individual assessments; and
  6. adjust assessments on their own initiative after the property owner is notified and given an opportunity to respond.

See our General Property Tax Information and Resource web page for more information.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.