Gavin Howe
Property tax appeals are a common issue for homeowners, especially as property values and taxes continue to rise. The appeal process typically involves disputing the assessed value of a property, rather than the tax bill itself, and can be initiated if the assessed value is higher than similar neighboring properties or the county median level. In some cases, an informal resolution can be reached by discussing the assessment with the assessor and correcting any inaccurate information. However, if a formal appeal is necessary, homeowners must follow specific procedures, including presenting evidence to support their opinion of the property's fair market value. While some appeals are handled at the local level, others may be escalated to state boards or courts, with varying requirements and processes depending on the location.
| Characteristics | Values |
|---|---|
| What is being appealed? | The assessed value of the property, not the tax bill. |
| Who can appeal? | The property owner or taxpayer. |
| When to appeal? | During the year of the reappraisal or any year of the reappraisal cycle. |
| Where to appeal? | At the local level, then the county board of review, then the State Property Tax Appeal Board or the circuit court in your county. |
| How to appeal? | File a written complaint with supporting evidence, such as photographs and deeds. |
| What happens after the appeal? | The appeals board determines the fair market value for the disputed property. |
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What You'll Learn
Property tax appeals in Cook County, Illinois
Property taxes are levied, collected, and spent locally to finance local government services for residents. The appeal process for property tax in Cook County, Illinois, begins at the local level. Property owners can appeal the assessed value of their property, not the tax bill. The amount of the tax bill is determined by the various tax rates applied to the assessment. An increase or decrease in the assessed value of a property does not lead to a proportional change in property taxes.
The Cook County Assessor's Office calculates the estimated market value of a property based on what it believes properties are worth in the current real estate market. The assessed value of a property is then used to calculate property taxes. For residential properties, the assessed value is typically 10% of the estimated market value, while for commercial properties, it is usually 25%.
If property owners believe that the estimated market value of their property is higher than what they think it could sell for, they should file an appeal. Property owners typically have 30 days to file an appeal after receiving their reassessment notice, and the last date to file is printed on the notice. Property owners can file an appeal online or submit a paper appeal form.
Before filing an appeal with the State Property Tax Appeal Board or the circuit court, a written appeal to the Cook County Board of Review is necessary. Property owners should obtain the property record card with the assessed valuation and discuss the assessment with the assessor to understand how it was calculated. They should also determine the fair market value and the prevailing assessment level in the district. If the assessment is higher than that of similar neighboring properties, property owners can contact the township or multi-township assessor or the chief county assessment officer. Presenting evidence of an unfair assessment to the board of review is crucial.
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The appeal process
In many cases, the first step is to contact the tax office informally and seek to resolve the difference without filing a formal appeal. If the appeal cannot be settled informally, the taxpayer may appeal to the local Board of Equalization and Review, which begins its deliberations around the first week of April. This level of the appeal process is more formal, with the taxpayer being allotted a specific amount of time to present their case and the county also having time to present its side.
If you are dissatisfied with the decision of the local board, you may appeal to the State Board of Equalization and Review, also known as the Property Tax Commission. The Commission meets monthly to decide on questions of valuation and exemption. The taxpayer has the burden of proof during this process. Individual taxpayers may present their own cases, but they are encouraged to hire an attorney. If the property owner is a business entity, the business entity may represent itself using a non-attorney representative.
If you are still unsatisfied with the decision of the Property Tax Commission, you may appeal to the state Court of Appeals and state Supreme Court. However, these bodies may choose not to hear the case as the grounds for appeal are more limited.
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Appealing to the State Property Tax Appeal Board
The property tax appeal process begins at the local level, where the taxpayer appeals the assessed value of their property, not the tax bill. The first step is often to contact the tax office informally and attempt to resolve the issue without filing a formal appeal. Should the appeal not be settled informally, the taxpayer may appeal to the local Board of Equalization and Review, which typically begins its deliberations around the first week of April. If the taxpayer is unsatisfied with the decision of the local board, they may appeal to the State Board of Equalization and Review, also known as the Property Tax Commission.
The Property Tax Commission is a trial court that meets monthly to decide on questions of valuation and exemption. The taxpayer has the burden of proof and may present their own case, although they are encouraged to hire an attorney. The Commission will render its decision based on the greater weight of the evidence, which may include sworn testimony and documents. The county has the opportunity to cross-examine any witnesses.
If the taxpayer is still unsatisfied with the decision of the Property Tax Commission, they may appeal to the State Property Tax Appeal Board or file a tax objection complaint in circuit court. In the case of Illinois, the State Property Tax Appeal Board is a quasi-judicial body that provides taxpayers and taxing districts with an unbiased forum to contest a property's assessment. The Board's jurisdiction is limited to adjudicating the correct assessment of a property based on equity and the weight of the evidence. It is important to note that the Board does not have the authority to review the amount of the tax bill or exempt property from taxation.
In Washington State, the Washington State Board of Tax Appeals (WSBTA) handles several types of property tax appeals. Most matters filed with the WSBTA are appeals from an order of a county board of equalization on property value. However, it is possible to file a direct appeal with the WSBTA without first appealing to the county board of equalization. The WSBTA determines whether the assessed value of the property represents its fair market value and also hears appeals on other property tax matters, such as designations, taxes due under specific programs, and tax exemptions.
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Property tax relief for disaster-affected areas
Property owners can appeal the assessed value of their property if they disagree with it. The assessed value of a property is determined by its local tax rate, which is influenced by various local government taxing districts such as counties, townships, and school districts. As home values fluctuate, property taxes follow a similar trend.
In the case of disaster-affected areas, the Internal Revenue Service (IRS) provides tax relief to individuals and businesses facing financial crises. This includes those whose principal residence or place of business is located in a covered disaster area, relief workers assisting in such areas, and taxpayers who maintain necessary records in these areas. The IRS has offered tax relief to victims of natural disasters such as hurricanes, wildfires, storms, and flooding across various states, including California, Florida, and Washington.
To seek tax relief, individuals can refer to the Taxpayer Advocate Service (TAS), an independent organization within the IRS that offers resources and tips for disaster relief and preparedness. The TAS website provides information on protecting and reconstructing tax records, as well as updated tax information related to recent disasters. Additionally, the IRS disaster hotline (1-866-562-5227) offers free telephone assistance and local solutions to tax problems.
It is important to note that deadlines for tax filings may be extended in disaster situations, and individuals may be eligible for expedited refunds. The FEMA search tool can be used to identify federally declared disasters and understand the applicable tax relief provisions.
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$32.45
The Board of Equalization and Review
In Wake County, the BER is authorized by NCGS 105-322 and appointed by the Wake County Board of Commissioners. The BER in Wake County hears taxpayer appeals regarding the listing or appraisal of property. The board also has the power to compromise, settle, or adjust the county's claim for taxes on discovered property. Additionally, the BER can approve or deny late applications for property tax exemption or exclusion.
The Mecklenburg County BER has specific requirements for its members. Nominees for the Mecklenburg County BER must be of good moral character, have resided in the county for at least two consecutive years prior to appointment, remain residents during their service, possess knowledge of real estate or personal property valuation, and have no felony convictions. Members are appointed for three-year terms, with a maximum of three consecutive terms. They must attend a minimum of 65% of scheduled meetings annually and cannot miss three consecutive meetings.
The BER typically holds hearings from June to December, with the board convening in April and adjourning in May. The frequency of hearings depends on the volume of appeals, with more hearings held during a revaluation (reval) year. Taxpayers are not required to attend appeal hearings in person, and decisions are mailed to the appellant within 30 days of the hearing date. If taxpayers disagree with the BER's decision, they can appeal to the state Property Tax Appeal Board or the county circuit court.
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Frequently asked questions
A residential property tax appeal is a formal process of disputing the assessed value of one's property. The appeal process begins at the local level, and the property owner can appeal to the local Board of Equalization and Review.
The first step is to obtain the property record card and discuss the assessment with the assessor to understand how it was calculated. Next, determine the fair market value and the prevailing assessment level in the district. If you believe the assessment is incorrect, you can file a written complaint with the county board of review, presenting evidence of an unfair assessment.
If you disagree with the county board of review's decision, you can further appeal to the State Property Tax Appeal Board or file a tax objection complaint in circuit court. You must pay your taxes pending the outcome of the appeal.
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