APPEALING YOUR ASSESSMENT

Moraine Township Assessor’s staff is available to help residents understand their assessment, answer questions on exemptions, and provide the resources residents need to evaluate their assessment and decide whether to file an appeal. There may be circumstances where the property record is not accurate.

Most questions can be addressed over the telephone 847-432-2100

https://www.lakecountyil.gov/154/Chief-County-Assessment-Office has easy-to-use tools to

compare your property with your neighbor’s.

• Property owners who do not agree with the Assessor’s valuation of their property may file an appeal with the Lake County Board of Review. To file an Appeal, visit https://www.lakecountyil.gov/551/Online-Appeal-Filing.

• For written instructions to file online, click here.

Challenges to assessments should be based on either “fair market value” or “uniformity.”

Factual errors such as square footage, number of fireplaces or bathrooms are easily corrected by our office. In many cases, no further appeal is necessary. (The Assessor will require an on-site inspection of the property to verify property characteristics.)

• If recent sales in your assessment neighborhood indicate that your parcel’s assessment is higher compared with properties that have recently sold in your neighborhood, that may be a basis for an appeal. 

• If your property or home is over-assessed compared to other similar properties or homes in your assessment neighborhood, this might also be a basis for an appeal.

• If you have a formal appraisal from a qualified appraiser, that could be a basis for an appeal.

• If you purchased your home recently, check to see if the Assessor’s value is more than your purchase price, and call to see if the Assessor can provide help.

Understanding the Assessments and Appeals Process

What is an Assessment?

An assessment involves identifying the real property within a jurisdiction, listing it, appraising it and placing a value for it on the tax rolls. This value is known as the assessment and is the basis for determining what portion of the total tax burden each property owner will bear. In Illinois, the statutory assessment level is one-third (33.33%) of the market value of a property, unless set otherwise by law. (See Property Tax Code, Section 9-145).

The ultimate purpose of the assessed value is to apportion the tax burden, as established by the major taxing bodies, over all property in a fair and equitable manner based on the value of the real estate.

Reassessments are mandated by statute every four years. This is known as the general assessment year. 2023 is the next general assessment year. The Property Tax Code does allow assessors to reassess any and all properties each year where necessary. Periodic reassessment generates more accurate, and consequently, more uniform values. It can enable the Assessor to react to changes in the marketplace in a more timely fashion.

It is always a good idea to verify the information we have on your property (your Property Record Card). You can stop by our office or visit the Lake County website.

What is the Assessment Appeals Process?

Property owners may appeal the assessed value of their property. When going through the appeal process the property owner is appealing the assessed value of the property, NOT THE TAX BILL. An assessment appeal is not a complaint about higher taxes, but an attempt to prove the property value is either incorrect or unfair relative to similar property.

What can you do if you feel your property is over assessed?

Illinois statutes provide an administrative review process for property owners who believe their property assessment is not fair. The review procedure begins with the Township Assessor and if necessary, further appeals may be filed sequentially with the Lake County Board of Review, the Illinois Property Tax Appeal Board, and finally the Circuit Court.

This table summarizes the Appeals Process:

Timing is a critical element of any appeal as there are specific time periods within which appeals must be filed. Failure to file a timely appeal will result in the taxpayer having little chance for relief until the subsequent year.

If you are considering filing an appeal, our office can show you how to do this yourself. Within the first week of receiving your assessment notice, we encourage you to contact our office.

Property owners should begin by reviewing the property record card on file in the assessor’s office. This is the public record of the characteristics used to determine the assessed value of the property. We encourage you to verify factual information our office has about your property.

Record review can take place any time during the year. However, depending upon the exact timing of the review, a correction may be retroactive for one year or applicable only for the following year. If you miss the deadline for an appeal, our office may still be able to adjust for missed exemptions and factual errors.

After going over your information, we will either give a response with an offer of a reduction, or if there is no reduction, we will explain why.

If you choose, you may then file a formal appeal with the Lake County Board of Review.

Lake County Board of Review

A formal appeal of the assessed valuation may be filed with the Lake County Board of Review on or before 30 days after the publication of the township assessment roll in a local newspaper of general circulation.

If you choose to file a formal appeal with the Lake County Board of Review, they will schedule your appeal for a hearing in Waukegan in person or via zoom or phone. Our office will review your evidence and submit additional information when necessary. We may be able to make a recommendation to the Board on your behalf prior to your hearing. If you have a hearing, the Board will make a decision based upon all of the evidence and testimony provided.

Because of the additional work required on your part for the formal appeal, we recommend that you contact our office during the filing period and allow us to review your property and help guide you through the process. We are here to help you.

All complaints to the Board of Review must be on the prescribed forms and conform to the established rules of the Board.

Late filings are not accepted.

Once all the hearings have been held, the Board of Review notifies each appellant in writing as to their decision.

Uniformity/Equity Complaints

These complaints are filed when comparable properties (land or building portions of the assessment) are assessed less than that of the property under appeal. The most important aspect of these appeals lies in the similarity of the comparables selected for review. Comparable houses are those properties displaying similar characteristics as to those of the property under appeal. Areas of comparability include:

• Style of the house

• Square footage

• Exterior materials

• Amenities (pools, basements, garages, etc.)

• Neighborhood location

• Condition

• Land comparables should be similar as to location, size, zoning, and external influences.

Market Value Complaints

These complaints are filed when the equalized assessed value (EAV), when converted to market value, exceeds what the property might reasonably sell for if listed for sale in the open market. This claim can be supported if the property has recently been purchased on the open market or if a professional appraisal is supplied.

The best evidence of value is a recent sale that conforms to the criteria of an arm’s length transaction and the definition of market value. Some of these criteria include adequate market exposure, willing buyer and seller, no pressure to sell and the parties to the transaction being unrelated.

Appraisals by licensed real estate appraisers are acceptable as evidence. The appraiser should be present at the hearing to explain methodology, reasoning and value conclusions.

In lieu of an appraisal, taxpayers can submit data on comparable sales, doing their own market analysis. Because of the additional work required on your part for the formal appeal, we recommend that you contact our office during the filing period and allow us to review your property and help guide you through the process. We are here to help.

Contention of Law Complaints

These complaints focus on a violation of a specific requirement of the Property Tax Code. The area of the Code should be cited and an explanation of how the statutes were not followed as they pertain to the assessment under appeal should also be presented.

Property Tax Appeal Board

A property owner who is dissatisfied with the results of the Board of Review assessment challenge has 30 days from the date of the Board’s decision to file an appeal with the Property Tax Appeal Board. The name Property Tax Appeal Board (PTAB) is a misnomer since a taxpayer is not appealing the property tax but rather the equalized assessed valuation placed on the property by the Board of Review. The PTAB is a quasi-judicial state agency comprised of five members appointed by the Governor with the advice and consent of the Senate. The PTAB is empowered to hear appeals from local Boards of Review on the valuation of property for tax purposes. Hearings before the PTAB are considered de novo, meaning, they are viewed as if the Board of Review had never heard or decided the case.

Decisions of the PTAB can be moved into the courts under the Administrative Review Law. The court will make a ruling on whether the PTAB’s decision was contrary to the evidence or if the decision was just.

Property tax is governed by the Property Tax Code, 35 ILCS 200/1-2 through 32-20.