The Morgan County Board of Review receives appeals each year, from property owners concerning the assessed valuation of their property. The board reviews only the assessed valuations, and not the tax bill amount or tax rates. The State Multiplier, which is set by the Illinois Department of Revenue, may affect the final assessment of your property. The amount of taxes owed is based on the assessed value, less 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 filing an appeal 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
1. Complaints must be filed on the official complaint form prescribed by the Board of Review.
2. Complaint/Appeal forms may be picked up in the Assessor’s Office, mailed, faxed, emailed or downloaded using the links below.
2023 Farm Complaint Form
2023 Non-Farm Complaint Form
3. Complaint forms must be filed with the Board Review (in the Assessor’s Office), prior to the official closing date of the Board. Mailed complaint/appeal forms must be postmarked on or before the closing date of the Board. The closing date is 30 days after publication in the local newspaper and on the County Website.
4. Complaint/Appeal forms must be submitted with evidence as to why the assessment is out of line with market value of the property. Examples of evidence to be considered (no more than 4 years old) are as follows:
a. Purchase contract, settlement statement, or real estate contract (subject to Inflation adjustments)
b. Complete Appraisal (subject to inflation adjustments)
c. Income/Expense information for rental/commercial properties
d. Assessment Comparable Properties. (not tax bill comparables)
e. Photographs indicating condition of property, unknown from exterior inspection.
5. A separate complaint/appeal form must be filed for each property being appealed.
6. The Board of Review will determine if an adjustment is warranted, based on the information submitted by the property owner. The Board will then mail a Proposed Notice of Change to the property owner. The property will then have 10 days to contact the Board/Assessor’s Office if they are not satisfied with the Board’s decision.
7. If the property owner is not satisfied with the Board’s decision, and have notified the Board/Assessor’s Office, a hearing will be set up. The Board will set the hearing date and time based on contact with the property owner.
8. The Board or 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 had filed an appeal. The property owner, if not satisfied with the final decision, may then appeal there assessment to the State Property Tax Appeal Board. Information for appeal may be found at http//www.state.il.us/agency/ptab/assist/forms.htm
9. Property owners may pick up Property Tax Appeal Board forms in the Assessor’s Office.
All Board of Review decisions are good until the next physical review of your area, of the county. All Board decisions are subject to equalization to following years.
Any questions concerning these rules and procedures will be addressed by the Morgan County Assessor’s Office, and or the Morgan County Board of Review. The office is located at 300 W. State St. Jacksonville, IL from 8:30 AM to 4:30 PM, Monday thru Friday. By Phone at (217) 243-8557, or by email at: assessors@morgancounty-il.com