Assessment Appeal Process
Property owners have an
annual opportunity to appeal their assessments to the DuPage County Board of
Review. The period during which an appeal may be filed ends thirty days after
the publication of the township assessment roll. You may view the assessment
publication dates and corresponding Board of Review Deadlines for each
township on this webpage.
An assessment appeal does not address the
amount of the property tax bill, it is an attempt to prove that the assessed
value overstates the property's market value, or is higher than the estimated
value of similar properties.
Property owners who question their
assessments are encouraged to first call or visit the Township Assessor's
office to review the information in their property files.
If the
property owner still believes that his/her property is over assessed, he/she
may file an assessment appeal. You may download assessment appeal forms from
our forms and documents
webpage. Appeal forms along with supporting evidence must be submitted in duplicate.
A property owner must provide evidence to support his/her
assessment appeal. This evidence should include three (or more) comparable
properties. These comparables should be similar properties to the subject,
preferably within the same neighborhood.
If the appeal is based on
market value, the comparables must be properties that sold recently. If the
appeal is based on assessment uniformity, the comparables should be similar
properties with similar amenities. The Township Assessor's staff will also
compile sales and/or uniformity comparables to present to the Board of
Review.
Due to the COVID-19 pandemic the Board of Review, with respect to the health and safety of all parties involved in appeals, has decided not to hold hearings in person. The Board's decision will be based upon the evidence submitted by the appellant and the assessor for the appeal in question.
Written decisions of the Board of Review will be mailed upon the completion of all hearings of the county. This typically occurs the following March. No decisions will be released prior to that time.
If a property owner is not satisfied by a decision of
the Board of Review, he/she may then appeal to the Illinois Property Tax Appeal
Board, or to the Appellate/Circuit Court.
When preparing an
assessment appeal, please remember:
- The best evidence to value is
a recent appraisal, a recent sale of the property, or recent sales of similar
properties.
- Assessed values are required by law to be based upon the
three prior years of actual sales transactions within the jurisdiction.
- For example, the 2020 assessed value was based upon sales occurring during
the 2017, 2018 and 2019 calendar years.
- Be sure to review your
property characteristics at the assessor's office before filing an appeal.
- Understand that Fair Market Value is not the highest or lowest selling price
of a property but the most probable selling price.
- When comparing
properties in your area, use only similar properties (i.e. same design, same
size, etc.).