The Board of Review consists of three members appointed by the County Board . In order to qualify for the appointment each member must pass an examination given by the State of Illinois. Two members must be from the political party receiving the second highest vote for County Office.

The duties of the Board of Review include:

• Adopting the publishing Rules of Government.
• Reviewing all assessments made by the Township Assessor.
• Adding omitted property and hearing all complaints on real property.

All complaints of error in assessments must be made in writing to the Board of Review within 30 days after publication of assessments.

The Board also must review and determine eligibility for Petitions for Tax Exemption. The Clerk of Board of Review then makes appropriate recommendation to the Illinois Department of Revenue.

Board of Review Minutes

The Board has the duty of equalizing assessments by township within the County.

The Board on it's own motion may increase or reduce any assessment as it determines is just. All certificates of error presented by the Assessor or Supervisor of Assessments must be signed by at least 2 members of the Board of Review and the Supervisor of Assessments.

Upon completion of its work, the Board's list of assessed valuations is certified to the County Clerk to compute tax rates.

The Board of Review consists of the following members:

• Jessie Hafenrichter
• Pam Gegenheimer
• Darrell Gaar

• Powers and Duties of Boards of Review
• Residential State Appeal