6 North Vermilion Street
Courthouse Annex - 4th Floor
Danville, Illinois 61832
Phone: (217) 554-1952
Fax: (217) 554-1955
Phone: (217) 554-1950
Assessment Complaint Form
Please read and review the Board of Review Rules and Regulations
below before completing the form.
This assessment complaint form is for residential,
commercial, and industrial properties only.
Each tract number requires a separate complaint form.
If submitting only the assessment complaint, with no
supporting evidence, please fill out the form, print, sign and either mail
the form back to our office or email to:
If you are submitting evidence (i.e. an appraisal, comparable
sales, broker price opinion, copy of current listing, etc.) please print,
sign and return the complaint form with one copy of the evidence by mail
or in person to:
Board of Review
4th Floor Courthouse Annex
Danville, IL 61832
If you have any questions or need help filling out the form,
please contact or come to the Supervisor of Assessment's Office on the 4th
floor of the Courthouse Annex.
If you wish for your decision to be e-mailed to you, please
complete the check box and enter your e-mail address at the bottom of the
Rules and Regulations
The Vermilion County Board of Review will be
in session commencing June 04, 2012 during the hours of 8:00 A.M. through
4:30 P.M., Monday through Friday, except holidays. The Board will adjourn
on November 05, 2012 and will be out of session until the first Monday
in June 2013.
Your tax bill depends on the assessed value of your property and the tax
rate applicable to your property. The Board of Review has no authority to
change your tax rate and will not consider complaints regarding tax rates.
Complaints filed in 2012 affect only the
2012 assessment of your property.
The 2012 assessment of your property will be the basis for your
bill, payable in 2013. The tax bill you receive in
is based on your 2011 assessment.
Rule 1. Assessment Complaints.
2012 property assessments must be filed with
the Board of Review no later than 30 calendar days after publication of
changes made by the Township Assessor and Supervisor of Assessments.
Complaints must be filed, in duplicate, on forms approved by the Board
of Review and must be completely and thoroughly filled out
according to instructions. A complete copy of all documents
the complainant wishes the Board of Review to consider must be attached
to each complaint form when filed.
Documents which may be submitted with a complaint include, but are not
limited to, photographs, sales transfer declarations, closing
statements, construction cost documents, property record cards for
comparable properties, appraisals, etc. (See Rule 7 regarding
appraisals). Appraisals are recommended in cases involving large
commercial or industrial properties.
Complaints must be signed by the owner(s) entitled to appear before the
Board of Review on his or her own behalf, or by an attorney at law
authorized to practice in the State of Illinois, in accordance with Rule
Complaints may be filed in person at the office of the Board of Review
between the hours of
8:00 A.M. and 4:30 P.M.
Complaints may be mailed to:
Board of Review
6 North Vermilion Street
Danville, IL 61832
Complaints will be considered filed as of the date of receipt by the
Board or the date of postmark, as applicable. Complaints not
received by the Board of Review or postmarked on or before
2012 will not be acted upon.
Rule 2. Review of Complaint.
The Board of Review will consider timely complaints and attached
documents. The Board of Review may consider any public documents
in relation to a complaint and may view the property. After review
of the complaint, the Board of Review will notify the complainant of its
proposed action by sending the complainant a Notice of Proposed
Rule 3. Request of Hearing.
If a complainant is unsatisfied with the proposed decision of the Board
of Review, the complainant must, within ten (10) days of the date of the
Notice of Proposed Decision, request a hearing. The request for
hearing shall be in writing on the form provided by the Board of Review.
A request for hearing shall be signed and filed in the same manner as an
assessment complaint. When a complainant seeks a reduction in
assessed valuation of $100,000 or more on a parcel or combination of
parcels, it is recommended that the complainant be represented by an
attorney and a hearing will be scheduled in accordance with
Rule 4. Notice of Hearing.
When a hearing has been requested in accordance
with Rule 3, the Board of Review will send a Notice of Hearing not less
than 21 days prior to the date of hearing. The Board of Review
may, on its own motion and on not less than 21 days prior notice to parties, schedule a hearing
on any complaint or other matter.
Rule 5. Appearance.
The owner(s) may appear and be heard on his or her own behalf, but may
not represent others unless he or she is an attorney at law authorized
to practice in the State of Illinois.
partnership, trust, association, or other legal entity other than the
owner(s), shall appear and be represented by an authorized officer,
employee, or attorney at law
authorized to practice in the State of Illinois. Documentation of
the power authorizing the officer or employee of said corporation must
be submitted with the complaint. Any complaint
or other document required to be signed shall be signed by a person
authorized by this rule to appear and be heard by the Board of Review.
Any document in violation of this rule shall be rejected by the Board
and the filing of such document shall be considered void and of no
Rule 6. Hearings.
Hearings will be held at the time and date on the Notice of Hearing at
the offices of the Board of Review. Failure to appear for a
scheduled hearing will result in dismissal of the complaint or other
matter before the Board of Review. Failure to appear at a
scheduled hearing by and through counsel, when required by Rule 5 will
result in dismissal of the complaint or other matter before the Board of
Persons who provide evidence before the Board of Review may be sworn for
that purpose. Township Assessors and the Supervisor of Assessments
may give evidence to the Board of Review concerning complaints in their
Rule 7. Appraisals.
Any appraisal submitted to the Board of Review shall comply with Article
2 of the Real Estate Appraiser Licensing Act of 2002, as now or
hereafter amended, and any rules promulgated thereunder. 225 ILCS
458/1-1 et. seq. Appraisals filed in 2012 shall indicate
whether the appraiser is licensed, and shall include any information
required by the Real Estate Licensing Act of 2002. If the
appraisal is for the purpose of an assessment complaint, the Board of
Review and Vermilion County are to be listed as an intended user.
All appraisals are to comply with the current edition of the USPAP.
Rule 8. Omitted Property.
The Board of Review shall assess all property, which may have been
omitted in the assessment for any year or years, and the same, when
discovered, shall be listed and assessed by the Board according to law.
Rule 9. Certificates of Error.
Certificates of Error may be issued according to law. No
Certificate of Error will be issued on the basis of an error of judgment
Rule 10. Exemptions.
The Board of Review in accordance with the law shall review applications
for exemptions. The Illinois Department of Review must approve any
exemption request processed by the Board of Review.
Rule 11. General Provisions.
The Board of Review acts by approval of a majority of its members.
Two members of the Board shall constitute a quorum. In case of
conflict between these Rules and Regulations and the Revenue Act of
1939, the Terms of the latter shall control.
Rule 12. Amendments.
The Board of Review may amend these rules at any time. Amendments
shall be published and shall be effective five (5) days after the last
day of publication.
__________________ Robert McMurray, Chairperson
__________________ Robert Huffman, Member
__________________ Amanda Shepherd, Member
__________________ Matthew R.
Clerk of the Board of Review