Board of Review

2023 Guide for Property Owners

2023 Objection to Real Property Assessment

The Board of Review is responsible for correcting any assessment errors.  It conducts its hearings in a manner similar to a court.

The Board of Review hearing dates are dependent on when the assessment roll is completed and the number of appeals brought to the Board.

Filing documents with the Clerk of the Board of Review may be accomplished in person, by mail, by facsimile transmission or by e-mail transmission. In each case the document is not deemed to be filed until, and it is only deemed to be filed if, it is complete and (i) it is actually received by the Clerk in-hand, in the case of in-person delivery, mail or facsimile; or (ii) it is opened by the Clerk, in the case of email. No document transmitted by facsimile transmission or by email transmission while the Board of Review is in session shall be deemed filed with the Clerk during the session. Any message left orally by telephone voice recording or other electronic means, similarly, is not deemed to be received until such message is actually heard by the Clerk. The party transmitting the document or message is solely responsible for ensuring its timely and complete receipt and filing.

You may wish to consider the following as you prepare for your hearing:

  1. All evidence must be given as sworn oral testimony. You or your agent must attend the hearing if you wish your evidence to be considered. You should be prepared to explain to the Board what you think your property is worth and why.

  2. You must present evidence to support your estimate of market value.  This evidence must be either: 

    • A recent sale of your property, if any. Bring written proof, such as a Closing Statement or Real Estate Transfer Return to substantiate the date and amount of the sale.  

    • Recent sales of similar properties in your neighborhood, if any.  Bring written proof substantiating the amount and date of sale. 

    • Other specific reasons or factors showing the assessment is in error. Bring written evidence when possible, such as cost estimates for repairs and the like.

Be prepared to show how recent sales of similar properties compare to your property if you present them as evidence; for example, style, square footage of house, lot size, number of rooms, condition, exterior wall constructions, etc.  Written appraisals by qualified experts should be accompanied by oral testimony from those witnesses.

  1. The Assessor's Office will present evidence relating to the market analysis performed on your property.  You should contact the appraiser prior to the hearing to exchange information.

  2. Bring copies of all written documents to the hearing and give them to the Clerk at the start of the hearing.

The Board will determine the market value of your property based on the evidence presented.  A written notice of the Board's decision will be mailed to you after the hearing.

Appeal from the Board of Review decision is to the Circuit Court.  Generally, property owners who wish to appeal to the Circuit Court seek assistance from someone knowledgeable in the preparation of legal documents.