Lake County Aims to Expedite Taxpayers' Appeals

Over the last several years, due to the historic changes in the housing market, the Lake County Board of Review — the panel responsible for reviewing and making determinations on property assessment appeals — has seen a drastic increase in the volume of appeals from taxpayers. Recent appeal filings from three townships show an increase between 100 percent and 400 percent.

To more efficiently manage this high volume of appeals, expedite the process, and produce faster results for taxpayers, the Board of Review (BOR) will issue a preliminary decision and attempt to settle the case without going to a formal hearing. The BOR evaluates evidence submitted from the taxpayer (or their representative), and the township assessors. In those cases where the evidence supports a clear determination, the BOR member can make a preliminary decision and present it to the taxpayer who can choose to accept it, or decide to pursue a formal hearing.
 
Chief County Assessment Officer Marty Paulson recommended the change to the Board of Review after seeing the success of a similar program in Winnebago County.

"This change will result in a time savings for taxpayers because in most instances they will not have to come to Waukegan for a hearing. We will be able to resolve their appeals much faster," Paulson said. "Over the last few years, the volume of appeals has increased by four fold. As a result, the BOR started doing limited preliminary reviews — about 30 percent of the cases — and taxpayers were satisfied with the results."

In addition to providing a convenience to taxpayers, the new process reduces the number of in-person hearings, allowing the BOR to more efficiently manage the increased number of appeals, and conduct hearings within a timely manner. This change will benefit township assessors as well, allowing them to use their staff time more effectively in preparing the evidence for cases. Furthermore, it is critical that the Board of Review process is not delayed so that final assessments are reported to the treasurer in time to distribute tax bills.

For more information about the Board of Review, and the appeal process, visit www.lakecountyil.gov/assessor.

— Submitted by Lake County