The Morgan County Board of Review receives complaints each year, from property owners concerning the assessed valuation of their property. The board reviews only the assessed valuations, and not the tax rate or the amount of a tax bill. The State Multiplier, which is set by the Illinois Department of Revenue, may affect the amount of property taxes owed. The amount of taxes owed is based on the assessed valuation of your property, less any applicable exemptions, times the current tax rate as determined by the County Clerk’s Office.
The following rules and procedures are published for the information and guidance of property owners doing business with the Board of Review. Compliance with these rules will facilitate the orderly process and business before the Board as pursuant to 35 ILCS 200/9-5.
RULES AND PROCEDURES
Complaints must be filed on the official complaint form prescribed by the Board of Review.
Complaint forms may be picked up at the Morgan County Assessor’s Office in person, or by calling the office to have one mailed and or faxed to you.
Complaint forms must be filed with the Morgan County Board of Review on or before the official closing date. Complaints may be filed in person or mailed, provided the mailing postmark is on or before the official closing date of the Board of Review. This closing date is 30 days after publication of the assessment list in the local newspaper.
Complaint forms must be submitted with evidence as to why the assessment is out of line with the market value of the property. Examples of evidence accepted:
a. Purchase contract, settlement statement, or real estate contract.
b. Complete appraisal – no more than 4 years old.
c. Income and expense information for rental/commercial property.
d. Assessments of comparable properties.
e. Photographs indicating condition or the property
A separate complaint form must be filed for each parcel of property being appealed.
The Board of Review will determine if an adjustment is warranted, based on information submitted by the property owner. The Board will then mail out a Proposed Notice of Change to the property owner. The property owner will then have 10 days to contact the Board if they are not satisfied with the Board’s decision.
If a property owner is not satisfied with the Board’s decision they will have 10 days to notify the Board and request a hearing with the Board of Review. A property owner will be notified of their hearing date and time, and it is up to the property owner to make any changes if this date is not satisfactory.
The Board of Review shall adjourn once all appeals have been reviewed and all hearings have been heard. Final notices will then be sent to all property owners who filed an appeal. The property owner, if not satisfied with this final decision, may then appeal there assessment to the State Property Tax Appeal Board. Information for this appeal may be found at: http//www.state.il.us/agency/ptab/assist/forms.htm.
Property owners may pick up forms and receive assistance from personnel in the Morgan County Assessor’s Office, located at 300 W. State Street, Jacksonville, IL, during normal business hours: 8:30 AM to 4:30 PM., also by phone at (217)243-8557 or email at firstname.lastname@example.org.