Franklin County Campbell Building
About the Board of Review:
By Illinois State Statute, the County Board appoints three citizens of the County to be the Board of Review. The Chief County Assessment Officer serves as their clerk.
The Board of Review hears assessment complaints, assesses omitted property, and makes recommendations on non-homestead exemptions before the applications are mailed to the Illinois Department of Revenue. Property and local taxing districts may appeal unfair assessments to the Board of Review.
If the complainant is not satisfied with the board’s decision, they can appeal the decision to the Illinois Property Tax Appeal Board.
Rules of Government
Regular meetings of the Board of Review of Franklin County will be held at the office of the Chief County Assessment Officer, Franklin County Annex, Benton, Illinois.
The Board will convene on the first Monday in June and will adjourn from day to day as may be necessary. The hours shall be 8:00 a.m. to 4:00 p.m. or such other times as deemed necessary.
The Board shall keep a record of all proceedings and the order of business shall be as follows:
A: Reading and approving the record of the proceeding meeting.
B: Considering complaints and other matters properly before the Board.
Any taxpayer or taxing district having a complaint must make the same in writing on forms furnished by the Board. Complaints shall be signed and shall contain the address of the property complained on and shall be retained by the Board and a copy given to the taxpayer upon request. A copy must be kept by the taxpayer to show proof of filing.
Complaints must be filed with the Clerk to the Board within thirty (30) calendar days after the date of publication of the assessment list for the affected year.
All evidence to be considered shall be filed with the original complaint. If the complaint is for overvaluation, then evidence of such overvaluation must be submitted, including but not limited to an appraisal of the subject property. If the complaint is on unequal treatment, the evidence must include 5 comparable properties in the area of the subject along with information (square footage, age, condition, etc.) on each comparable. The Board of Review will only consider evidence presented to them for review.