Board of Review

2023 Property Assessment Complaints

 Deadline Cheat Sheet

Hearing & Deliberation Location

County Administration Building
404 Elm St, Room 301 or 303 (& Virtual)
Rockford, IL 61101

If you would like to attend a meeting virtually, contact our office at This email address is being protected from spambots. You need JavaScript enabled to view it. to receive additional information.

Hearing Schedules



2024 Rules & Procedures Meeting (June 3, 2024)

Information & Forms

The system for appealing property assessments in Illinois is a multi-level system that affords several opportunities for taxpayers to have incorrect or inaccurate assessments corrected. Those levels include the Township Assessor level, the County Board of Review level, the Illinois Property Tax Appeal Board level, and if the owners are still not satisfied after exhausting these administrative remedies, they can take their appeal to court.

Informal appeal

If a property owner thinks their assessment is incorrect, the township assessor should be the first person contacted. An assessor who still has the assessment books for a given year can correct any assessment. Calling an erroneous assessment to the assessor's attention early in the year may result in a correction without using the formal appeal process. Property owners should contact their township assessor for information.

Formal appeal

If the property owner still thinks their assessment is incorrect, they are entitled to proceed with a formal appeal to the county Board of Review, if the deadline for filing a complaint has not passed.

Board of Review Rules and Procedures (2023)

Comparable Sheet

Timing of appeals

The statutory time for filing appeals (complaints) with the county Board of Review is 30 calendar days after the assessments are published. 

Appeals to the Illinois Property Tax Appeal Board

If the property owner is dissatisfied with the Board of Review's decision, the owner can appeal the assessment to the State Property Tax Appeal Board (PTAB). Forms for filing that appeal are available in the Supervisor of Assessments and Board of Review Offices. Appeals to the PTAB must be postmarked within 30 days of the date of Board of Review's decision. PTAB hearings are generally held in Springfield, Illinois.

Property Tax Appeal Board