28000 W. Cuba Road 
(847) 381-1924    Email

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.

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@assessoril.gov.

Use the guidelines below to determine your reason for appeal, gather your evidence and make an appointment to visit our office. The Assessor’s Office is open Monday-Friday from 9 AM – 4 PM.

You can select multiple reasons to appeal your assessment, however, each reason requires supporting evidence to be uploaded online. Below are the reasons you may appeal and the required evidence to support the appeal.

  1. 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 discrepancies of data on the property record card versus your subject property, and scheduling a site visit with the township assessor.

  1. Recent Purchase of Property

If you purchased a home in 2020 or 2021 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), 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.

  1. Recent Appraisal

If you have a recent real estate appraisal as of January 1, 2021, 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 (August 30, 2021) or within thirty (30)  calendar days of the filing deadline for commercial properties (September 13, 2021).  Appraisals can be uploaded to a case in Lake County’s SmartFile E-Filing Portal using the Supplemental Attachments link. 

  1. 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.

  1. 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.

  1. 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.

The Lake County Board of Review’s SmartFile E-Filing Portal requires filers to upload evidence to support each filing reason. Be sure to gather your evidence in advance, including documents from recent sales, appraisals and comparable grids. Comparable grids featuring the most accurate property characteristics and sales are available at IMSLake.org.

You will receive an email from the Board of Review confirming receipt of your filing and scheduling a date for your hearing.

Property Tax Appeal Board (PTAB)

The name Property Tax Appeal Board (PTAB) is a misnomer since a taxpayer is not appealing the property tax but rather the equalized assessed valuation placed on the property by the Board of Review. The PTAB is a quasi-judicial state agency comprised of five members appointed by the Governor with the advice and consent of the Senate. The PTAB is empowered to hear appeals from local Boards of Review on the valuation of property for tax purposes.

Hearings before the PTAB are considered de novo, meaning, they are viewed as if the Board of Review had never heard or decided the case. New evidence may be submitted by any and all parties. The PTAB is required to base its decision on the weight of the evidence and upon equity. After all testimony has been examined, the PTAB will render a decision. These decisions review the facts as presented by all parties to the appeal, they may cite relevant court cases that pertain the appeal and they typically explain the reasoning for the decision.

Decisions of the PTAB can be moved into the courts under the Administrative Review Law. The court will make a ruling on whether the PTAB’s decision was contrary to the evidence or if the decision was just.

Cuba Township

28000 W. Cuba Road
Barrington, IL 60010

Office Hours:  M–F 9am–4pm

Township Phone:  (847) 381-1924
Email Township

Assessor Phone:  (847) 381-1120
Email Assessor