The Board of Review (BOR) is a government office that provides the taxpayers of Madison County an opportunity to appeal the over-valuation of property assessments.
The Board of Review is a three-member board appointed by the County Board Chair with advice and consent of the County Board. It is the final assessment and equalization authority for all property taxing purposes at the County level.
Board Responsibilities —
- Upon “written complaint that any property is over assessed or under assessed” to “review the assessment, and correct it, as appears to be just.”
- Review assessments on its own motion.
- Review assessment corrections Equalize assessments between townships.
- Make a final determination regarding homestead exemptions.
- Make recommendations to the Illinois Department of Revenue regarding non- homestead exemptions.
- Represent the interest of Madison County before the Illinois Property Tax Appeal Board.
Board member terms are two years. Appointed board members and term expirations are:
Phil Taylor — May 2023
vacant— May 2023
Janis Haugnauer — May 2024
The BOR is governed by the Illinois Compiled Statues and its own rules.
The BOR is charged with the duty of ensuring that all property tax assessments in the County are full, fair, and equitable.
The BOR must process and forward all applications for property tax exemptions to the Illinois Department of Revenue, process all applications for the Senior Citizen Assessment Freeze Homestead Exemption, process all Home Improvement Exemption applications, correct names and legal descriptions, add omitted properties to the tax rolls, compile and certify to the County Clerk a list of all properties entitled to an Enterprise Zone abatement and remove any pollution control facilities from the tax rolls after certification by the State of Illinois.
As the final equalization authority, the BOR must calculate tentative intra county equalization factors (township multipliers), publish the tentative multipliers and hold a public hearing before adopting the final township multipliers. Written notice of the change due to the multiplier is mailed to the taxpayer. Any excessive increase due to application of the multiplier may be appealed to the PTAB within 30 days of the date of the postmark on the notice.
The BOR is open to the public, 8:30 a.m. to 4:30 p.m., Monday through Friday unless it's an observed holiday in Madison County. Holiday Schedule