How to File an Assessment Appeal

Whiteside County Board Of Review

Complaint Procedure

1. It is recommended that prior to filing an assessment the property owner discuss the assessment with the Township Assessor. Explanation of the assessment procedures may eliminate the need to file a complaint. However, if a complaint is to be filed, the following procedures MUST be followed. The Board of Review will only consider a complaint that conforms to the rules stated below.
   
   The burden of proving the assessment is incorrect lies with the appellant.
   The burden of proving the assessment is correct lies with the assessor.
2. All complaints must be filed within 30 days after mailing of assessment change notices, or within 30 days after publication of assessment change notices, whichever is later.
3. All complaints shall be in writing on a Whiteside County Board of Review Assessment Appeal form.
4. A separate form must be filed for each separately assessed parcel
5. The complaint form must be completed prior to filing. If evidence in support of the appellant’s claim is not furnished in, or submitted with the complaint, the complaint will not be accepted and will be returned to the appellant.
6. The complaint must be signed by the owner of the subject property or by an attorney in an attorney-client relationship with the property owner. If the property is owned by a corporation or a partnership, any officer of the corporation or a general partner of the partnership may sign the complaint.
7. In order for the Board of Review to act upon any complaint and to ensure that the appellant is receiving a fair and equal assessment, the appellant must prove that (1) the market value assigned to the property is in error, or (2) the assessment on his property is higher than the assessment of similar properties in the area. Market value may be indicated by a recent sale of the subject property, recent sales of comparable property, or a bona fide appraisal.
   1. If the complaint is based upon the market value of the subject property and there have been no recent sales, nor is an appraisal being submitted, the appellant must complete the section entitled “MARKET VALUATION COMPLAINT” furnishing a minimum of three comparable properties that have sold within one year prior to the assessment date. These properties must be in the same or a similar neighborhood, and be of the same or similar size, age, style, and condition.
   2. If the complaint is based upon the assessed valuation of the subject property, the appellant must complete the section entitled “ASSESSED VALUATION SECTION” by furnishing a minimum of three comparable properties of the same or similar size, age, and
      condition, together with the assessed valuation of each property.
8. On ALL income-producing properties, current operating statements, rental income, audits, and all other pertinent information related to the subject property shall be provided to the Board of Review.
9. Appeals based on the amount of taxes paid will not be acted upon.