NOTICE OF RULES & REGULATIONS OF HENDERSON COUNTY BOARD OF REVIEW
- The regular meetings of the Board of Review shall be held in the Supervisor of Assessment’s Office, Henderson County Courthouse, in Oquawka, Illinois beginning on June 4, 2019 and shall adjourn from day to day as shall be necessary. The hours of meetings shall be from 8:00 a.m. until 4:00 p.m. unless otherwise especially set. Appeals may be filed with the Board of Review at the above location during regular business hours after assessment changes have been published up to thirty days after the publication date.
- Order of Business:
- Reading and approving the minutes of the previous meeting
- Presentations and reading of appeals
- Consideration of appeals to increase or decrease assessments of persons and corporations
- Equalization of assessments of townships
- Hearing of arguments from owners or their attorney
- The Chairman of the Board of Review shall take the chair at the hour appointed for the Board to meet and shall immediately call the members to order and proceed with the transaction of business in accordance with the order of business as approved in Rule No. 2.
- The persons or corporations having petitions or appeals to present shall make the same in writing, and file the same with the Clerk of the Board of Review. Assessment appeals may be filed with the Board of Review from the date of the Notice of Assessment Change to thirty (30) days after the publication of the Assessment List for the assessment year setting forth the changes made by the Township Assessors or the Supervisor of Assessments. No extensions will be given after the due date for appeals.
- All appeals must be on the Appeal Form approved by the Henderson County Board of Review as made available in the Office of the Supervisor of Assessments (appeal forms must be obtained from the office and will not be mailed out), Henderson County Courthouse, Oquawka, Illinois. No appeal will be considered without being on the prescribed form and complete in its entirety. Documentation and/or information regarding the basis for an appeal must be submitted at the time of filing the Board of Review Appeal Form. No faxed copies of the appeal form will be accepted.
- A reasonable time will be allowed by the Board of Review for a hearing.
- The Clerk of the Board of Review shall keep a docket showing the number of the appeals filed with the said board for the reduction or increase of assessment of any persons or corporations in order of filing of the same and showing the action of the Board thereon. Action shall be taken on all appeals, relative to real property, by township rather than in numerical order.
- Such appeals shall be numbered by the Clerk and filed in their regular order as received.
- Any member of the Board of Review may notify the Board of any property that may come to his or her knowledge as being assessed too high or too low, and the Clerk shall thereupon issue to the person or corporation affected, notice that they may appear and show cause, if any they have, why such assessment should not be changed, but no action shall be taken in regard to any original assessment or increase of assessment until notice shall have been given as in these rules provided.
- At any hearing before the Board of Review, a party may represent himself/herself, or may be represented by any persons licensed to practice law in Illinois. A corporation may be represented by, an officer, employee or director. Persons not qualified to practice law in Illinois may not appear at the hearing in a representative capacity, but may assist council or parties in the preparation of cases for presentation. If the property owner is to be represented by an attorney, an authorization form signed by the owner must be submitted at the time of filing the Board of Review Appeal Form.
- The Board may hear petitions for reductions of assessments at the time of filing or may set a day for a hearing thereon. After date for hearing has been set, there will be no exceptions for change.
- Unless waived, every person or corporation shall be entitled to 5 days notice of any hearing before the Board of Review. Notice shall be given by the Clerk of the Board of Review by mail to the person or corporation filing the appeal; at the address on the appeal form, or to the attorney for the person or corporation when so represented.
- All persons or corporations having appeals or requests for exempt status falling under Chapter 35, paragraph 200/15-35 through 200/15-160 shall offer the same in writing with the Clerk of the Board of Review on or before 30 calendar days after the date of publication of the Assessment List by the Supervisor of Assessments whichever is later.
- All persons or corporations providing an appraisal, as proof of market value, shall provide a written, complete, 3 approaches to value, appraisal. A letter of fact as to the value of a piece of property will not be considered a complete appraisal.
- If an appeal is based on an income approach to value, a 3 year income and expense statement has to be submitted at the time of filing the Board of Review Appeal Form.
- The deadlines for filing for exemptions in Henderson County are: Chapter 35, paragraph 200/15-170 Homestead of Persons age 65 (commonly called senior citizens exemption) – December 31,; Chapter 35 paragraph 200/15-175 General Homestead Exemption (commonly called owner occupied exemption) – December 31; Chapter 35, paragraph 200/15-172 Senior Citizen Assessment Freeze Homestead Exemption – December 31; Chapter 35 paragraph 200/15-180 Homestead Improvement Exemption, Note: For the 2003 assessment year and later the Homestead Improvement Exemption is given automatically; Chapter 35, paragraph 200/15-168 Disabled Persons’ Homestead Exemption – December 31; Chapter 35, 200/15-169 Disabled Veterans’ Standard Homestead Exemption – December 31; and Chapter 35, 200/15-167 Returning Veterans’ Homestead Exemption – December 31.
- The Board of Review does not hear appeals on property tax bills, only assessed values.
- These rules may be amended at anytime by giving one day notice, specifying the proposed amendments.
Dated at Oquawka, Illinois this 4th day of June, 2019.
Chairman, Deb Pflasterer
Member, Bryan Heap
Member, Bob Peterson