| Appeal Process | 3. Once the appeal is filed with the Will County Board of |
| page 3 of 4 | Review they will notify you in writing of a hearing date. |
| 4. Once the assessor has reviewed the appeal in |
| preparation for the hearing he or she may contact the |
| owner with an assessment stipulation. This is a signed |
| agreement between the assessor and the property owner |
| on a mutually agreeable assessment. This stipulation |
| form is given to the Board of Review and the assessment |
| is revised per the stipulation. There is no need to attend a |
| hearing. |
| 5. During the hearing you will be given a time interval to |
| highlight verbally any written evidence you submitted |
| with the appeal form. The township assessor will be |
| given the same time to present evidence on behalf of the |
| township. |
| 6. The Board of Review member hearing the appeal will |
| not make a decision at the hearing. You will receive a |
| written notice of there decision some weeks later. |
| 7. If you are not satisfied with Will County Board of |
| Review's decision you can appeal to the State of Illinois |
| Property Tax Appeal Board (forms are available at the |
| Supervisor of Assessment Office). |
| 8. The Property Tax Appeal Board will schedule a hearing |
| for you at the Will County Office Building and you will be |
| notified in writing. This is considered to be a new hearing |
| and you can submit new evidence if you desire. The |
| county can also submit new evidence usually prepared by |
| the township assessor. |
| 9. This hearing process is similar to the first except a Will |
| County Supervisor of Assessment is presenting the case |
| because the Will County Board of Review upheld the |
| township assessor assessment or the Board of Review did |
| not grant enough assessment relief to satisfy the |
| property owner. The assessor may be asked by the |
| county to participate in the hearing as a expert witness. |
| Once again no decision will be made at this hearing. The |
| Property Tax Appeal Board (PTAB) will notify the owner |
| and the county of their decision. |
| 10. If you lose your appeal both at the BOR and PTAB |
| you can pursue it in court but you are probably wasting |
| your time and money. |
| 11. A decision by the Will County Board of Review only |
| applies to the current assessment year. If the case was |
| won on equity the assessor can and should reassess the |
| area for equitable assessments according to "Market |
| Value". |
| page 3 of 4 | 12. A decision by the Illinois Property Tax Appeal Board |
| will apply until the next quadrennial year. So depending |