Instructions to Appeal Your Assessment
Illinois statutes provide an administrative review process for property owners who disagree with the assessed value of their subject property. The review procedure begins with the local assessor and if necessary, further appeals may be filed sequentially with the Lake County Board of Review, the Illinois Property Tax Appeal Board, and finally the Circuit Court.
Assessment Notices Arrive August 8, 2024. Final Appeal Filing Date September 9, 2024.
Review your blue assessment notice and be sure to verify exemptions that may apply to your property, such as General Homestead, Senior Exemption, etc. For more information on exemptions, visit our Tax Relief page.
Any appeal should begin with the local assessor. In most instances, the reason for appeal may be addressed with a visit or call to our office. You can reach us at 847-381-1120 or info@cubaassessoril.gov. The Assessor’s Office is open Monday – Friday from 9 AM – 4 PM.
You can select multiple reasons to appeal your assessment, however, each requires supporting evidence to be uploaded online. Below are the reasons you may appeal and the required evidence to support the appeal.
- Factual Error – Property Characteristics
Factual errors include the accuracy of square footage, the number of bathrooms, and basement size or finish, for example. Evidence includes your property record card, a written statement describing the data discrepancies on the property record card versus your subject property, and scheduling a site visit with the township assessor.
- Recent Purchase of Property
If you purchased a home in 2023 for a market value less than the market value on the blue assessment notice, you can file directly on the SmartFile E-Filing Portal. You are required to produce and upload evidence, including an MLS listing history, a recorded Illinois Real Estate Transfer Declaration (PTAX-203), a signed Settlement Statement or HUD-1, or other closing documents. These documents are generally located with your property closing information or may be available through your real estate attorney. Please be advised documents uploaded to the SmartFile system are available for public viewing. Do not include documents with sensitive personal information.
- Recent Appraisal
If you have a recent real estate appraisal as of January 1, 2024, and the appraised value is less than the market value on the blue assessment notice, you may file on Lake County’s SmartFile E-Filling Portal. When prompted, you will need to upload your appraisal as evidence. For additional information, see Board of Review Rules, Section IV C.
An appraisal that does not accompany an initial application is acceptable to the Board if it is received by the Board within fourteen (14) calendar days of the filing deadline for residential properties September 23, 2024 or within thirty (30) calendar days of the filing deadline for commercial properties October 9, 2024. Appraisals can be uploaded to a case in Lake County’s SmartFile E-Filing Portal using the Supplemental Attachments link.
- Recent Sales Comparables
If you are appealing your assessed value based on recent sales, keep in mind the key metric is to compare the sale price per AGLA of the comparable properties to the market value per AGLA of your property.
You will need to populate a grid of comparable sales at IMSLake.org. After you enter your PIN, a page displaying your residence and characteristics will appear. Check the characteristics of your property for accuracy. At the bottom of the page will be Assessment Information, Sales Information, and Comparable Property Information. Under Comparable Property Information, you may select properties by recent sales, or you can add the PIN numbers of properties you would like to enter as evidence. Once the grid is created, download it and save it as a PDF on your computer.
Now you can file on Lake County’s SmartFile E-Filing Portal. When you are at the comparable section of the portal, go to the Attachment tab at the top of the page and upload your comparable property grid as evidence. Do not use the comparable grid in Lake County’s SmartFile E-Filing Portal, as this data does not contain the most current and accurate data for Cuba Township.
- Equity of Assessments Comparables
If you are appealing your assessed value based on comparables, the key metric is to compare the building assessment per AGLA of your property to the building assessment per AGLA of the comparable properties.
You will need to populate a grid of comparable properties to determine assessment equity at IMSLake.org. After you enter your PIN, a page displaying your residence and characteristics will appear. At the bottom of the page will be the assessment information, and below will be Comparable Property Information. Under Comparable Property Information, you may select properties by comparable properties to determine assessment equity, or you can add PIN numbers of properties you would like to enter as evidence. Once the grid is created, download it and save it as a PDF.
Now you can file on Lake County’s SmartFile E-Filing Portal. When you are at the comparable section of the portal, go to the Attachments tab at the top of the page and upload your comparable property grid as evidence. Do not use the comparable grid in Lake County’s SmartFile E-Filing Portal as this data does not contain the most current and accurate data for Cuba Township.
- Matter of Law and Other
Matters of law include such factors as carrying forward prior year residential appeal results, preferential assessments, and farmland valuation. Appeals alleging an incorrect application of law must include a brief, citing the law in question, as well as copies of any legal opinions and/or judicial rulings regarding the law in question.
Once you have determined your reason(s) for appeal and gathered your evidence, you can schedule an appointment to meet with the Cuba Township Assessor’s Office. If an adjustment cannot be made in our office, or if you want to file directly with the Lake County Board of Review, visit the Lake County Board of Review.