Board of Review

The Board of Review (BOR) is a three-member board appointed by the County Board Chairman with the advice and consent of the County board. It is the final assessment and equalization authority for all property taxing purposes at the County level. 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. It may raise or lower any assessment under its jurisdiction, either on its own motion or upon written complaint by the owner/taxpayer. Written complaints must be filed with in thirty days of the publication of the new assessment list by the Chief County Assessment Officer. Any written decision of the BOR may be appealed to the Illinois Property Tax Appeal Board (PTAB). The BOR must prepare and defend its actions before PTAB in all appeals filed from Madison County. The BOR may also assist the State's Attorney's Office in resolution of tax objection cases.

The BOR must also 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 with in 30 days of the date of the postmark on the notice.

The Madison County Board of Review will be in session 8:30 a.m. to 4:30 p.m. Monday through Friday of each week in 2023 in our office located at 157 North Main Street, Suite 222 Edwardsville Illinois 62025 except for the following dates:

 January 2 Monday  New Year's Day (Observed)
 January 16 Monday  Martin Luther King, Jr. Day 
 February 20 Monday  President's Day 
 March 27 Monday State Conference
 March 28 Tuesday State Conference
 April 7 Friday  Good Friday 
 May 29 Monday  Memorial Day 
 June 19  Monday Juneteenth
 July 4 Tuesday Independence Day
 September 4 Monday  Labor Day 
 October 9 Monday  Columbus Day 
 November 10 Friday Veteran's Day (Observed)
 November 23 Thursday  Thanksgiving Day 
 November 24 Friday  Thanksgiving Friday 
 December 25    Monday        Christmas Day

*Board member will be out of the office during business hours.

Agenda 03-08-2023