|Supervisor of Assessments
Supervisor of Assessments
Supervisor of Assessments
DeWitt County Board of Review
BASIS OF COMPLAINT - The State of Illinois property tax requires that all non-farm property be assessed at 33.33 percent of fair market value and that like property be assessed in a like manner (equity).
All farmland assessments are based on a total agriculture use value as determined by the State Farmland Assessment Review Committee rather than fair market value. The DeWitt County Board of Review will review complaints of assessed values on farm residences, farm home site and farm buildings. The Board of Review does not have the authority to adjust the certified farmland equalized assessed values received annually from the Illinois Department of Revenue as legislated by the Farmland Assessment Law passed in 1981.
A FORMAL COMPLAINT MAY BE FILED WHEN IT APPEARS THAT:
TIME FOR FILING COMPLAINT – All complaints must be filed with the Board of Review on or before 30 days after publication of said township assessment roll in the local newspaper. The Board of Review will receive complaints or assessor changes concurrent in the 30-day complaint period. After 30 days the Board of Review will not accept such requests.
Mailings postmarked by the US Postal Service are considered filed on the date postmarked.
Metered mail must also bear the official US Postal Service date stamp if it arrives after the final filing date.
All other mailings and hand deliveries are considered filed on the date received by the clerk of the Board of Review.
It is the responsibility of the taxpayer or agent for the taxpayer to make certain that their mailing bears the correct postmark.
FINDINGS OF THE BOARD OF REVIEW
When a complaint is filed, the Board of Review may adjust any part of the assessment on the property or make no adjustment in the assessment.
The Board of Review will render a decision regarding the assessment of the parcel(s) under review after all evidence has been presented.
HEARINGS BY THE BOARD OF REVIEW
The Board of Review will meet and render a decision on the filed complaints.
A Ten-Day Notice will be mailed to the complainant.
The complainant has ten days to request a hearing from the post marked date if they do not agree with the Board of Review’s decision.
Failure to request a hearing within the Ten-Day Notice deadline will forfeit your right to schedule a hearing.
Hearings are held in the DeWitt County Building, 201 W. Washington St., Clinton, IL.
Taxpayers may represent themselves, be represented by an attorney or may be represented by an agent who has proper authorization.
The Township Assessor or representative may present evident concerning the property and its assessment.
THESE RULES AS SET FORTH MAY BE AMENDED AT ANY TIME WITHOUT PRIOR NOTICE AT THE DISCRETION OF THE BOARD OF REVIEW.
PROCEDURES FOR FILING A COMPLAINT
All complaints relating to real estate assessments must be filed on the form provided by the Board of Review. This form is available at the DeWitt County Supervisor of Assessments Office.
If a taxpayer requests a reduction in assessed valuation of $100,000 or more, it is required that the Board of Review office notify each taxing district affected by the complaint. Any taxing body wishing to intervene in a matter already before the Board of Review may do so by filing a Request to Intervene.
Supporting Evidence – A taxpayer may attach or submit supporting evidence at the time of filing the assessment complaint.
Examples of evidence includes but are not limited to:
Settlement Statements. Sales Contract and/or Illinois Real Estate Transfer Declaration. These documents are most helpful on a recently purchased property. They must be signed by both the buyer and the seller, and the total sales price must be stated. All transactions must be an arms-length sale to be considered for “Market Value”.
Comparable Sales. If there are sales of similar properties in the same neighborhood, furnish evidence of these sale prices should be submitted. Similar, means for example, square footage is approximately the same; a ranch is comparable to a ranch, a two story to a two story, etc. All square footage is determined by outside measurement.
Comparable Assessment. If there are similar properties in the same neighborhood that have been assessed lower, the evidence should include assessed valuations, addresses, and property index numbers.