Board of Review Office

2010 Rules of the Rock Island County Board of Review

SUGGESTION - It is strongly recommended that the taxpayer discuss his/her assessment with the Township Assessor prior to the filing of a complaint with the Board of Review. If, after talking with the township assessor, the taxpayer still wishes to pursue a formal complaint, the township assessor can supply property record cards for the subject property as well as any comparable properties that you choose. The assessor cannot fill out the complaint form for you, or suggest comparable properties for you to use. The 30-day time limit for filing from the date of publication will not be changed to allow for discussing the assessment with the assessor.

PURPOSE OF THE BOARD

The Board shall determine the correct assessment of any parcel of real property that is the subject of an appeal based upon facts, evidence and exhibits submitted and presented at a public hearing.
The Board shall hear appeals as hereinafter provided and revise the assessment of any particular parcel of real property when it finds such assessment to be in error.
The Board may act as an equalizing authority: When the Board completes hearings,it can apply an EQUALIZATION FACTOR to a Township if the level of assessment is lower or higher than the State required 33.33% (one-third) of market value. Public hearings are held into the Board's intent to equalize. If equalization is necessary, the Board shall send a written notice of the change in valuation to each taxpayer. The Board also publishes in the local newspapers the revisions due to assessment complaint hearings. All decisions are subject to state equalization. The assessment is higher than those of similar neighboring properties.

ADMINISTRATIVE RULES

Convening the Board. The Board will convene on or before the First Monday of June and will recess from day to day as may be necessary.

Chairperson. The Board shall nominate and elect a new Chairperson the beginning of each year's session.

Quorum. Two of the three members shall constitute a quorum. No decision on any property protest shall be made unless a quorum is present.

Severability. In the event any section, provision, or term of this policy is determined by a court or other authority of competent jurisdiction to be invalid, that determination shall not affect the remaining sections or provisions, which shall continue in full force and effect. For this purpose, the provisions of this policy are severable.

Retroactivity. A Board complaint decision resulting in a change of assessed value will be effective for only the current assessment year; the Board does not have retroactive power except with regard to omitted property and the process of stipulation of assessed value on appeals which are currently before the Property Tax Appeal Board for prior tax years.

Date of Filing. Except for communications received via the United States mail, all communications (including, but not limited to, assessment complaints) shall be deemed to have been filed as of the date they are received by the Clerk of the Board. Communications transmitted through the United States mail shall be deemed filed with or received by the Board on the date shown by the post office cancellation mark stamped upon the envelope or other wrapper containing it. Metered mail must also bear the official United States Postal Service date stamp if it arrives after the final filing date; it is the responsibility of the taxpayer or agent for the taxpayer to make certain that their mailing bears the correct postmark.

Forms. Forms are available from the Clerk of the Board during regular business hours; selected forms are also available from this web-site. The Board will not send forms out by overnight express, fax machine, or any method other than first class mail.

Ex Parte Communications. Ex parte communications are those that are from one side in a matter to be considered by the Board, with the other side absent or unrepresented.

Except in the disposition of matters that agencies are authorized by law to entertain or dispose of on an ex parte basis, the Board Members shall not, with respect to any pending complaint, communicate directly or indirectly, in connection with any issue of fact, with any person, party or the representative of any party, except upon notice and an opportunity for all parties to participate.
An ex parte communication received by any Board Member shall be made a part of the record of the pending complaint, including all written communications, all written responses to the communications, and a memorandum stating the substance of all oral communications and all responses made and the identity of each person for whom the ex parte communication was received.
Communications regarding matters of practice and procedure, such as the status of complaints, filing requirements, form letters, scheduling of hearings, administrative review, and the like, are not considered ex parte communications under this Section.

Failure to Follow Board Rules. Failure to follow any rule may, in and of itself, be grounds for the denial of any relief.

Freedom of Information Act Policy. The Board is a public body as defined in the Freedom of Information Act (5 ILCS 140). As a public body, it is subject to the Act. The following information is provided in accordance with the act.

The Board is responsible for hearing complaints and corrections on assessments from the county’s 18 townships, acting on these applications, reviewing and making recommendations on exempt property applications, and representing the interest of Rock Island County before the Illinois Property Tax Appeal Board.
The Board has no functional subdivisions.
The Board’s office is located in the Rock Island County Office Building at 1504 3rd Avenue, Rock Island, Illinois 61201.
The Board consists of three full members. The administrative functions of the Board are processed by the Rock Island County Chief County Assessing Officer, who shall act as the Clerk of the Board.

Conflicts of Interest. No Board of Review member shall participate in any hearing in which the Board member has a conflict of interest.

No member may participate in any hearing where the complainant is a family member, personal friend, employee, or business client of the member.
No member may participate in any hearing where the complainant offers an appraisal or document prepared by the member as evidence in the complaint.
No member shall testify before the Rock Island County Board of Review in any capacity regarding any Rock Island County property.
No member shall testify before the Illinois Property Tax Appeal Board on behalf of a taxpayer in any capacity regarding any Rock Island County property.
Nothing in this section shall be construed to prevent a member from testifying in a complaint where the member is the owner or taxpayer of the property.

Duties of the Clerk of the Board of Review

The Chief County Assessment Officer is the Clerk of the Board of Review, hereafter called the "Clerk". The Clerk shall file all appeals in the order of presentation, give said appeals a docket number and note the number and type of appeal in the records of the Board. When such appeals have been acted upon, the decision of the Board shall be entered into such records. All appeals against the assessment of real estate shall be classified by township.
The Clerk shall collect and analyze property transfers, property appraisals, and pursue such other means as the Board shall deem proper and necessary to aid the Board in the determination of the percentage relationship, for each assessment township, between the valuations at which locally assessed property is listed and 33.33% of the estimated fair cash value of such property, or the values determined in accordance with the Illinois Compiled Statutes.

Amendments. These rules may be amended at any time; amendments are effective upon their being conspiculously posted and prominently displayed by the Clerk of the Board.

MEETINGS

Location. Regular meetings of the Board will be held at the Rock Island County Office Building, 1504 3rd Avenue, Rock Island, Illinois. Meetings may be held at other locations in the County at the discretion of the Board.

Order of Business. The Board shall keep a record of all proceedings and the order of business shall be as follows:

Reading and approving the records of the preceding meeting.
Considering complaints, petitions and other matters properly brought before the Board.
Questions or comments from the public may be accepted (within a limited amount of time) at the discretion of the Board.

Open Meetings. Meetings of the Board are open to the public, subject to the exceptions cited by the Open Meetings Act (5 ILCS 120).

Audio or video recording is permitted by any person; however, it cannot be done in such a way as to disrupt the meeting, and participants will not be required to identify theirselves to facilitate such recordings.
If a transcript of a hearing is desired, a court reporter will have to be obtained at the expense of either the complainant or attorney prior to the hearing. A certified copy of the transcript must be provided to the Board within fifteen (15) business days. The cost of the transcript will be borne by the complainant.
The Board’s hearing room has a limited capacity. If the complainant anticipates the attendance of more than five witnesses or other persons, the complainant must immediately contact the Clerk of the Board, who will make arrangements for a more suitable venue. If no one has informed the Clerk that a large group is expected and more persons come to the hearing than can be safely permitted in the room, the Board may restrict the number of people in the room to those who can be safely admitted.
Observers do not have a right to speak or present evidence unless they are called to do so by someone with standing before the Board.

Rescheduling. Due to time constraints of the Real Estate Tax Cycle, scheduled hearing dates and times will only be changed at the discretion of the Board.

Improper Conduct or Language. When a party, the party’s agent, or the party’s witnesses engage in threatening, disruptive, vulgar, abusive or obscene conduct or language (including use of racial epithets) which delays or protracts a proceeding, the Board, by any Member, or Hearing Officer, shall exclude the offending person from the proceeding. Any party engaging in such conduct or language shall be defaulted.

Conduct of Meetings and Hearings. In connection with any proceeding before the Board, the Board shall have full authority to:

Conduct and control the procedure of the hearing.
Admit or exclude testimony or other evidence into the record pursuant to these rules.
Administer oaths and affirmations and examine all persons appearing at the hearing to testify or to offer evidence.
Require the production of any book, record, paper or document at any state of the complaint or of the hearing which is the foundation for any evidence or testimony presented in the complaint. The failure to produce a requested book, record, paper, or document may result in the dismissal of the complaint.

Non Appearance at Hearings. In the event of a non appearance by a complainant, the Board reserves the right to dismiss the complaint if it finds the evidence to be insufficient to establish grounds for the complaint to be filed.

Assessment Complaints

It is strongly recommended that the taxpayer discuss his/her assessment with the Township Assessor prior to the filing of a complaint with the Board of Review. If, after talking with the township assessor, the taxpayer still wishes to pursue a formal complaint, the township assessor can supply property record cards for the subject property as well as any comparable properties that you choose. The assessor cannot fill out the complaint form for you, or suggest comparable properties for you to use. The 30-day time limit for filing from the date of publication will not be changed to allow for discussing the assessment with the assessor.

Basis of Complaint. The State of Illinois property tax law requires that all non-farm property be assessed at 33 1/3 percent of fair market value and that like property be assessed in a like manner (equity). All farm land assessments are based on total agriculture use value as determined by the State Farmland Assessment Review Committee rather than fair market value. The Rock Island County Board of Review will review complaints of assessed values on farm residences, farm homesite and farm buildings. The Board of Review does not have the authority to adjust the certified farmland equalized assessed values received annually from the Illinois Department of Revenue. A formal complaint may be filed when it appears that:

The assessor's market value is higher than actual market value.
The assessment is higher than those of similar neighboring properties.
The assessment is based on an incorrect physical description of the property (which includes, but is not limited to a substantial difference in the size of the site, size of the improvements, physical features, and locational attributes; the incorrect physical description must have been relied upon by the assessor in the valuation of property).

THE BOARD OF REVIEW ACTS ONLY ON ASSESSED VALUES AND DOES NOT DISCUSS OR ACT ON THE AMOUNT OF TAX BILLS!

Standing to File a Complaint. Complaints can only be filed by the owner of the property or the taxpayer of record. If the taxpayer of record is a lessee, the complete lease shall be submitted to determine that they are the taxpayer of record. Owners may designate an attorney to represent them by submitting written authorization with their complaint.

Only attorneys licensed to practice law in the State of Illinois shall be allowed to represent a party at a Board of Review hearing.
Corporations, limited liability companies (LLC), partnerships and other similar entities, and taxing districts shall be represented at a Board of Review hearing by any person licensed to practice law in the state of Illinois.

Reductions in Excess of $100,000.Pursuant to 35 ILCS 200/16-55, If a taxpayer requests a reduction in assessed valuation of $100,000 or more, it is required that the Board of Review office notify each taxing district affected by the complaint. It is, therefore, REQUIRED THAT TAXPAYERS SUPPLY THEIR ESTIMATE OF CORRECT VALUE ON THE COMPLAINT FORM.

Time for Filing a Complaint. Fully completed complaints must be filed with the Board of Review within 30 days after publication of said township assessment roll in the local newspaper (35 ILCS 200/16-55).

It is the responsibility of the taxpayer or attorney for the taxpayer to make certain that their mailing bears the correct postmark.
Mailings postmarked by the US Postal Service are considered filed on the date postmarked.
Metered mail must also bear the official US Postal Service date stamp, otherwise the date received will be considered the file date.
Hand deliveries are considered filed on the date received by the Clerk of the Board of Review.
Faxed complaints will not be accepted.
During complaint session, Board of Review office hours are: Monday through Friday-9:00 a.m. until 4:00 p.m. We are closed on Saturday, Sunday, and County holidays.

Incomplete Complaint Forms.Incomplete complaint forms will be returned to the property owner, regardless of who submitted the complaint form. Complaints that have been returned may be resubmitted to the Board, but will not be accepted unless the re-submittal meets the filing deadline. In the event the contesting party is unable to submit written or documentary evidence with the complaint form, he or she must submit a letter requesting an extension of time with the complaint form. Without the written request for an extension, no evidence will be accepted after the complaint form is filed. At the time the request is received, the Board of Review may grant up to a 15 day extension.Failure to submit supporting evidence before the extension deadline shall cause the complaint to be dismissed. The Clerk of the Board is authorized to enforce these provisions on the Board’s behalf. For purposes of this section, an Incomplete Complaint Form is defined as:

A complaint form that lacks sufficient information to identify the property in question;
A complaint form that is not signed by the property owner or taxpayer; or
A complaint form that is signed by an attorney, but is not accompanied by a letter of authorization signed by the property owner.
A complaint form that does not indicate a requested value, either by full market value or assessed value, including the breakdown of land and improvement.
A complaint form that does not provide income and expenses from income producing properties for the past three (3) years.
A complaint form that is not submitted with two (2) full copies.

Facsimiles. Faxed complaint forms will not be accepted.

Submission of Evidence. The Board will make its decision based on the evidence submitted. All evidence to support the complainant’s opinion of market value must be submitted to the Clerk of the Board at the time of filing the Real Estate Complaint, unless the complainant has provided an extension for request of evidence, as provided in section 6.

For each document, one (1) original and one (1) copy must be submitted.

Disclosure of Recent Sale Required. A taxpayer shall disclose the purchase price of the property and the date of purchase if it took place within the last three (3) years and shall file with the Board appropriate relevant sales documents.

Both the seller’s and the buyer’s identity must be revealed, as well as any other relationship between them (other than seller and buyer) including, but not limited to, those existing by blood, marriage, corporate parent-subsidiary companies, or by virtue of ownership of non-publicly held stock and whether the transaction was arms length.
When sales documents reflect a market value that is thirty percent (30%) above or below the Assessor’s market value, taxpayers shall provide the Board with an affidavit from a party, having knowledge of the facts, stating a description of the events leading up to the sale, including prior purchase proposals, cash amounts offered, length of time on the market, and the reasons for the sale.
Any personal property included in the sale must be fully documented, including its fair cash value.

Procedures for Filing a Complaint

The Board will meet with the Public and/or Assessor only through a scheduled appointment. No walk-in unscheduled meetings will be accepted.
All complaints relating to real estate assessments must be filed on the current forms provided by the Board of Review; the Board of Review will not accept outdated forms. This form is available at the Board of Review office or on-line at http://www.rockislandcounty.org. Forms are also available at most township offices. All forms require the taxpayer to create two copies for submission to the Board of Review. It is suggested you keep one copy for your records. A separate complaint form must be filed for each parcel number. All evidence or additional information to be considered must be submitted in duplicate with the complaint form. Again, it is suggested you keep one copy for your records.
If a complaint deals with the land and the building(s) on one parcel number as separate issues, they are still to be filed on one complaint form. Even if a taxpayer states that his/her complaint is only on either the land or the building(s), the Board of Review will review the entire assessment, not just the objected part.
If the property is income producing, the taxpayer shall furnish certified income and expense statements of the prior three years as evidence of value to the Board of Review with the complaint form.

Procedure of Accepting Complaints

The Clerk of the Board will assign a docket number upon receipt of an accurately completed complaint form.
A copy of your evidence will be submitted to the Township for review. The Township will present evidence concerning the property and its assessment. Copies of that evidence will be forwarded to the taxpayer.
The Board of Review will review all complaints and may elect to render a proposed stipulation. Such stipulation will be mailed to the taxpayer. If the taxpayer agrees with the proposed stipulation, he must notify the Board in writing. If the proposed stipulation is not satisfactory, a hearing will be scheduled.
The taxpayer will be notified by mail of the date and time of their scheduled hearing.
If the taxpayer or their attorney cannot appear at the scheduled hearing, the Board of Review must be notified at least 24 hours before the scheduled hearing. Hearings will be rescheduled according to the operating needs of the Board of Review.
Failure to submit evidence or attend the scheduled hearing shall result in dismissal of the appeal. For Residential property only: If the complainant and/or the representing attorney wish to have the hearing heard on the evidence on hand, without being present, they may sign the WAIVER OF HEARING (the complainant is not required to be present; a decision by the Board of Review will be based on the documentation/evidence submitted with the Appellant’s original appeal) that is located on the second page of the complaint form. A waiver of hearing is only applicable for residential property.
If a hearing is desired, the Board of Review requires all taxpayers or their attorney to be present in person at the hearing.
All Board hearings are open to the public.

Hearings by the Board of Review

The Board of Review takes its responsibilities very seriously and takes great care in trying to resolve taxpayers' complaints.
Hearings are held in the Board of Review office in the Rock Island County Office building, 1504 3rd Avenue, Rock Island, IL.
Any single member of the Board of Review may act as a Hearing Officer, however, no decision shall be determined without at least two (2) members concurring.
Residential hearings are limited to 15 minutes and Commercial hearings are limited to 30 minutes. Taxpayers may represent themselves, or be represented by a properly authorized attorney, who is licensed to practice law in the State of Illinois.
The complainant and other witnesses should be prepared to testify under oath. Testimony by accountants, tax consultants, appraisers, real estate experts, and any other consultants is acceptable, but these people may not conduct questioning or any cross examination at the hearing.
The Township Assessor or a representative from that office will highlight evidence concerning the property and its assessment. The taxpayer will also highlight his/her own evidence.
Whenever the taxpayer is requesting a reduction in assessed valuation of $100,000 or more, the taxing districts affected by this request may appear at the hearing with questions.

Findings of the Board of Review

When a complaint is filed, the Board of Review may adjust any part of the assessment on the property or make no adjustment in the assessment.
The Board of Review will render a decision regarding the assessment of the parcel(s) under review after all evidence has been highlighted at the hearing.
The “Final Notice of Decision” will be mailed to the taxpayer of record, with a courtesy copy mailed to the attorney of record. It is the responsibility of the complainant to officially notify any/all decisions to their attorney of record.
All final decisions are mailed on the same date. The final decision date is determined after all complaints have been reviewed and heard.
Appeal of the Findings of the Board of Review
The taxpayer may appeal the decision of the Board of Review by filing a written petition for review with the State Property Tax Appeal Board.
This petition must be filed within 30 days after the "Final Notice of Decision" is mailed to the taxpayer, or attorney.
Forms for appeal are available from the office of the Chief County Assessment Officer, or directly from the State of Illinois Property Tax Appeal Board. http:www.state.il.us/Agency/Forms/default.htm.
Property Tax Appeal Board hearings are normally held in the Rock Island County office building and are presided over by a hearing officer representing the State Property Tax Appeal Board.

Assessment Complaints Based upon Fair Market Value

Definition. Fair Cash Value is often used interchangeably with “Fair Market Value.” Illinois law defines Fair Cash Value as “the amount for which a property can be sold in the due course of business and trade, not under duress, between a willing buyer and a willing seller” (35 ILCS 200/1-50).

Burden of Proof. When fair market value is the basis of the complaint, the value of the subject property must be proved by a preponderance of the evidence.

Evidence Considered.If comparable properties are submitted as evidence for the complaint, it is preferable to use the best three (3) and these must be included with the original complaint. Additional comparables may be included at the discretion of the complainant.

Comparable Properties. Comparable properties should be located near the subject property and/or in the same subdivision.

Comparable properties should be similar in size, construction, quality, age, style and condition to the subject property.
Comparable properties shall be market transactions, based on the definition of Fair Market Value noted above.
Comparable properties offered in testimony that were not submitted with the original complaint will not be considered by the Board.

Appraisal Evidence. Appraisal report(s) which are not filed in a timely manner;will not be considered by the Board.

To be considered, an appraisal must be:
- Prepared in conformance to the Uniform Standards of Professional Appraisal Practice as currently adopted by the Appraisal Standards Board.
- Signed by the appraiser(s).
- Presented in its entirety, including all exhibits, with no missing pages.
An appraisal report developed specifically for use at a Board of Review hearing shall have a valuation date of January 1, of the current assessment year.
An appraisal report developed for another purpose may be submitted as evidence; however, the farther the valuation date from January 1, of the current assessment year, the less consideration the appraisal report will receive. Any sales after January 1, of the current assessment year that were used as comparable sales within the appraisal report shall not be considered.
Appraisal testimony offered to prove the valuation asserted by any party shall not be accepted at the hearing unless a documented appraisal report has been timely submitted.
Appraisal testimony offered to prove the valuation asserted may be given only by a preparer of the documented appraisal report whose signature appears thereon.

Other Evidence. Other evidence may consist of, but is not limited to, the following:

Listing contract of the subject property.
Sales contract and closing statement and a Real Estate Settlement Procedures Act (RESPA) statement showing the purchase price and closing date of the property in question.
A complete (final) sworn contractor’s affidavit of costs if the improvement is new construction.
Multiple Listing Service listings showing sales price, sales date, descriptive data, and a photograph of a comparable house. Comparable properties are those located close to the property in question, with the same style, similar size and age as the property in question. Usually three or more such comparable properties with current sales to January 1 of the year in question can provide strong indications of the fair cash value of the property in question.
Value opinions developed by internet firms will not be accepted as evidence by the Board of Review without proof of property details by the internet firm.

Disclosure of Rental Data Required. When an assessment complaint for an income producing property is based on fair cash value, the income and expense data of the property shall be submitted as evidence.

Where the entire property is covered under a single lease, the entire lease shall be submitted as evidence.
Where multiple leases are in place, a full copy of at least one typical lease must be submitted; the Board will consider lease summaries, audited financial statements, rent rolls with totals for the remaining leases. c. If the property is fully residential with six or fewer units, the complainant shall provide to the Board at the time of filing the operating statements, audits and all other pertinent information.
If the property has seven or more units or is of a non-residential use, the complainant shall submit, at the time of filing, income and expense statements for the previous three (3) years.

Occupancy. Complaints based on occupancy should address market occupancy, not the property’s occupancy alone. Therefore, if a complaint for reduced assessment is made based upon decreased occupancy, the complainant is required to provide an affidavit of occupancy for the previous three (3) years as well as evidence of market rates of occupancy for the same years.

Assessment Complaints Based upon Equity

Definition. Real property assessments shall be valued uniformly as the General Assembly shall provide by law (Art.9, Sec 2, Illinois Constitution of 1970). An inequitable assessment is one that values one property at a higher level of assessment (relative to fair market value) than the assessment of similar properties.

Burden of Proof. When unequal treatment in the assessment process is the basis of the complaint, the inequity of the assessments must be proved by clear and convincing evidence.

Evidence Considered. If comparable properties are submitted as evidence for the complaint, it is preferable to use the best three (3) and these must be included with the original complaint. Additional comparables may be included at the discretion of the complainant.

Comparable Properties. Comparable properties should be located near the subject property and/or in the same subdivision. They should be similar in size, construction, quality, age, style and condition to the subject property. Comparable properties offered in testimony that were not submitted with the original complaint will not be considered by the Board.

Disclosure of Rental Data Required. When an assessment complaint for an income producing property is based on equity, the income and expense data of the property shall be submitted as evidence.
- Where the entire property is covered under a single lease, the entire lease shall be submitted as evidence.
- Where multiple leases are in place, the Board will consider lease summaries, audited financial statements, rent rolls with totals and representative samples of leases submitted by the taxpayer and any such document requested by the Board must be filed.
- If the property is fully residential with six or fewer units, the complainant shall provide to the Board at the time of filing the operating statements, audits and all other pertinent information.
  - If the property has seven or more units or is of a non-residential use, the complainant shall submit, at the time of filing, income and expense statements for the past three (3) years.
Assessment Complaints Based upon Incorrect Physical Description of Property
Definition. An incorrect physical description of the property includes, but is not limited to a substantial difference in the size of the site, size of the improvements, physical features, and locational attributes; the incorrect physical description must have been relied upon by the assessor in the valuation of the property.
Evidence. Complaints based on the application of an incorrect physical description of a property shall include a copy of the property record card for the subject, a statement highlighting the incorrect data, and competent evidence (such as a plat of survey, photograph, or construction documents) of the correct data.
Assessor Access to Property. No taxpayer or property owner shall present for consideration, nor shall the Board accept for consideration, any testimony, objection, motion, appraisal critique or other evidentiary material that is offered to refute, discredit or disprove evidence offered by an opposing party regarding the description, physical characteristics or condition of the subject property when the taxpayer or property owner denied a request made in writing by the Township Assessor or intervening taxing body, prior to or during the time when the Board was accepting documentary evidence, to physically inspect and examine the property for valuation purposes. a. Any motion made to invoke this rule shall incorporate a statement detailing the consultation and failed reasonable attempts to resolve differences over issues involving inspection with the taxpayer or property owner.

Corrections
Deadline. The final filing date for Assessors’ corrections and/or instant assessments shall be November 30th of the assessment year, or the final filing deadline for taxpayer complaints for the township, which ever is later.
Notice.A notice thereof shall be sent to the taxpayer and assessor. If the taxpayer does not agree with the revised assessment, a written complaint must be filed within 15 calendar days of the date posted on the notice.

Omitted Property
Authority. The Board has the authority to place an assessment on omitted property (35 ILCS 200/9‐160, et seq.)
Notice. If the Board initiates proceedings designed to place omitted property on the tax rolls, the Board shall give at least ten (10) business days written notice to the parties concerned advising them of the Board’s proposed action.

Non Homestead Exemptions
Applications. Applications for Non-Homestead exemption must be filed on forms furnished by the Board. The parcel number must be on the application and all questions must be answered, failure to comply will result in your petition being returned. A separate fully completed application must be submitted for each parcel number; unless one legal description covers more than one parcel within the same township. Supporting documentation must be submitted in duplicate for each application (see instruction sheet). Pursuant to Illinois Department of Revenue, failure to complete and provide all evidence will delay final decision.
Affidavit of Use. An Affidavit of Use must be submitted for all Applications for Property Tax Exemption except property for State of Illinois or U.S. Government.
Photographs. Photographs (actual, not copies) must be submitted for all Applications for Property Tax Exemption.
Notarization. Where applicable, applications should be notarized.
Notification of Units of Government. If the request for an exemption would reduce the assessment by $100,000 or more, the applicant or agent for the applicant must notify the Units of Government in their jurisdiction. A copy of the letters showing the notification of each Unit of Government must be submitted with the application at time of filing.
Deadline. Final filing date for Non‐Homestead Exemptions shall be before November 30, 2010.

Adoption
Adoption. These rules are adopted for the 2010 session of the Rock Island County Board of Review as of July 12, 2010.
- Dan DePorter, Chairman
- Joan Russell, Member
- Linda McQuady, Member
- Larry Wilson, Clerk
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