Property Tax Appeal E-Filing Guide

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The Lake County Board of Review & Appeal Process
 

The Lake County Board of Review has the authority to raise, lower or sustain property assessments as appears just.

The typical appellant before the Board is a property owner who is dissatisfied with the assessment on a Lake County property.

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In two types of appeals, those based on a “Factual Error” (such as incorrect square footage of a lot or improvement) and “Vacancy” of an income-producing commercial property, the Board actually requires that the local township assessor’s office be contacted first. Often the reason for an assessment can be made clear or an issue resolved at the local assessor’s office without going before the Board.

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Filing an Appeal
For those cases which cannot be settled at the local township assessor’s office, the Board accepts appeals which meet criteria delineated here and discussed in Section III of the Board’s Rules: The appellant must have standing with the Board, must use and complete the prescribed forms of the Board, attach required evidence and submit one copy in a timely fashion - i.e., on or before October 15, 2024

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It is important to follow the Board’s rules regarding the filing of an appeal. If the criteria are not met, the Board will not schedule a hearing for the case, the Board will not render a decision and the appellant will have forfeited the right to further appeal the current assessment of a subject property.

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The Board of Review has a comprehensive online appeal filing application available for the filing of assessment appeals. Comparable sales and assessments can be researched through this application. The Lake County Comparable Property Grid is available in the application and can be uploaded to the Board of Review. The application can accept the upload of documents from recent sales transactions and ad valorem appraisal documents as well.

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Appellants choose the basis of their appeals and the form of hearing they prefer.

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Reasons to Appeal
The typical bases or reasons for appeals are:

• The assessment of a subject property is based on a factual error (e.g., incorrect square footage).
   

• The assessment is greater than 1/3rd of the subject property’s recent sale price.
   

• The assessment is greater than 1/3rd of the subject property’s market value.
   

• The assessment of the subject property is higher than that of comparable properties.
   

• Matters of law.
   

The type of evidence required by the Board for each basis or reason for an appeal is specified on the Appeal (application) Form and discussed in Section IV of the Board’s Rules.