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Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →Outbyte Driver Updater FREEFix the driver behind crashes, sound loss and screen glitchesFind Drivers →An Illinois assessment appeal challenges your property’s assessed value—not your tax rate, tax bill, or eligibility for an income-tested exemption. If a higher assessment appears to put your household over the income limit for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption (SCAFHE), handle the issues separately: appeal the valuation through the assessor and county Board of Review, and apply for the exemption under the tax year’s specific rules.
The first formal step is a written appeal to your county Board of Review after checking the assessment with the assessor. County deadlines and evidence rules vary. If the board’s decision is unfavorable, a qualifying taxpayer can generally petition the Illinois Property Tax Appeal Board (PTAB) within 30 days of the decision’s postmark or personal-service date, or pursue a circuit-court tax objection. Taxes generally remain payable while an appeal is pending.
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Why an assessment can affect an income-tested exemption—but does not change the income limit
Illinois property taxes use an assessed value that is equalized to produce the property’s equalized assessed value (EAV). An assessment appeal asks whether that value is correct compared with the property’s market value, description, and similar properties. It does not ask the county to reduce a tax rate or cancel a bill.
SCAFHE is a separate program. Its eligibility depends on age, household income, residence, ownership or another qualifying interest, property-tax liability, and other requirements listed on the form for the applicable tax year. The exemption application determines whether you qualify; an appeal cannot grant, restore, or preserve the exemption by itself.
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If your household income is above the program’s limit, proving that the assessor overvalued the home may lower the EAV used in the tax calculation, but it does not make an over-income household eligible for SCAFHE. Conversely, qualifying for SCAFHE does not prove that the assessment is too high.
Identify the exact tax year and program first
2026 SCAFHE rules
For the 2026 tax year (taxes paid in 2027), Illinois Department of Revenue form PTAX-340 states a general household-income ceiling of $75,000 for 2025 household income. The form also describes a minimum age of 65 during 2026, a qualifying residence, ownership or another qualifying interest, and property-tax liability on January 1 of both 2025 and 2026. Exclusions and special situations can change the result, so use the complete PTAX-340 instructions for your year rather than relying on the income number alone.
The income limit is year-specific. Do not use the 2026 threshold for an earlier or later tax year without checking that year’s form. Confirm whether the county exemption office requires a separate application, renewal, supporting documents, or a filing by a local deadline.
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Do not confuse SCAFHE with the Senior Citizens Homestead Exemption
The Senior Citizens Homestead Exemption is a separate age-based EAV reduction. Illinois Department of Revenue’s PTAX-1-BR (2025 revision) describes a maximum reduction of $5,000, or $8,000 in Cook County and counties contiguous to Cook. That program is not described there as income-tested. Verify the current-year amount and local administration with the assessor or county exemption office.
| Issue | What it addresses | Who decides | What it cannot do |
|---|---|---|---|
| Assessment appeal | Whether the property’s assessed value is accurate and equitable | Assessor, county Board of Review, then PTAB or circuit court | Change a tax rate, cancel a bill, or grant an exemption |
| SCAFHE application | Whether the household meets the income, age, residence, ownership, and tax-liability rules | County exemption administrator under Illinois requirements | Correct an overvalued assessment |
| Senior Citizens Homestead Exemption | Separate age-based EAV reduction | County exemption administrator | Provide the income-tested SCAFHE freeze |
Step 1: Obtain and check your assessment record
Start before the county’s filing deadline. Ask the assessor for the property record card and an explanation of how the assessment was calculated. Check the card against the home as it exists, including:
- Living area and other dimensions
- Lot size and property classification
- Number of rooms, bedrooms, and bathrooms
- Finished or unfinished basement and attic space
- Garage, porch, deck, outbuildings, and other improvements
- Condition, quality, and effective age
- Any recent addition, demolition, or permitted improvement
The Illinois Department of Revenue says an error may sometimes be corrected informally while the assessor still holds the assessment books. Ask whether the assessor can correct a factual mistake without a formal complaint and document the date and substance of your request.
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Calculate the practical impact without confusing EAV and the bill
Look at the assessed value and EAV shown on your record, notice, or county records. A lower assessment can reduce the taxable base, but the final bill also depends on local levies and tax rates. For SCAFHE, PTAX-340 explains that the freeze concerns EAV, not a guaranteed fixed bill: a bill can rise if tax rates rise or if improvements increase the home’s EAV.
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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallStep 2: Choose a fact-based appeal theory
Illinois lists several bases for a non-farm assessment complaint. Select the one your evidence can prove.
The market value is lower than the assessment implies
Use a recent open-market purchase, a professional appraisal, or comparable sales to show the property’s likely market value. An arm’s-length sale is generally more persuasive when it is recent, involves a similar property, and was not forced or between related parties.
Your property is assessed at a higher percentage than the prevailing level
Compare your property with similar nearby properties and calculate the relationship between their market indicators and assessments. The comparison should use genuinely similar homes, not merely the lowest assessments in the neighborhood.
The property record contains inaccurate information
Measure the structure, check the classification, and photograph features that the record card gets wrong. A smaller actual area, an unfinished space listed as finished, or a missing condition adjustment can support a correction.
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Use nearby properties with comparable size, age, construction, condition, lot characteristics, and improvements. Explain each material difference and why the comparison remains useful.
The Department of Revenue summarizes the boundary this way: “When going through the appeal process, you, the property owner, are appealing the assessed value of your property, not the tax bill.”
Step 3: Try an assessor correction, then file with the county Board of Review
Informal correction
- Request the record card and assessment explanation from the assessor.
- Identify the factual or valuation error in writing.
- Provide concise supporting documents, such as measurements, photographs, a closing statement, or comparable sales.
- Ask whether the assessor can revise the assessment before the assessment books are closed.
- Keep copies of every submission and note the date you received any revised notice.
An informal discussion does not replace the formal county appeal deadline. If the assessor will not correct the assessment, or if you need to protect your rights, file with the Board of Review on time.
Formal county appeal
Contact your county Board of Review for the current complaint form, filing deadline, delivery method, page limits, evidence rules, hearing format, and service requirements. Deadlines are county-specific and may differ by township, publication date, or property class. The Illinois Department of Revenue’s general guidance identifies Form PTAX-230 for a non-farm complaint, but the county’s current instructions control what you must submit.
- Confirm the assessment year and the exact deadline with the county board.
- Obtain the prescribed complaint form and read every instruction.
- State the assessment being challenged and the factual basis for the requested change.
- Attach the record card, photographs, comparable-property information, sale documents, appraisal, or other evidence that matches your theory.
- File through the method the board accepts and retain proof of timely delivery.
- Attend the hearing or submit a written presentation as the board requires.
- Read the written decision and record its postmark or personal-service date.
A written appeal to the county Board of Review is required before a further appeal to PTAB or the circuit court. Filing directly with PTAB without completing the county step can make the later appeal unavailable.
Evidence that can make the county appeal persuasive
| Claim | Useful evidence | What to explain |
|---|---|---|
| Assessment exceeds market value | Real Estate Transfer Declaration, deed or purchase contract; professional appraisal; recent comparable sales | Sale date, financing or unusual terms, condition, location, and adjustments for differences |
| Wrong property description | Record card, measurements, floor plan, photographs, permits, contractor records | Which listed feature or dimension is wrong and the corrected figure |
| Unequal assessment | Record cards and photographs for similar nearby properties | Why the properties are comparable and how their assessment levels differ |
The Department of Revenue’s evidence examples include your record card and photographs, record cards and photographs for similar nearby properties, a Real Estate Transfer Declaration, deed or purchase contract, a professional appraisal, and recent comparable sales with photographs, record cards, and evidence of sale prices. Your county board decides the exact filing requirements.
Organize the submission for a reviewer
- Put the requested assessment and your calculation on the first page.
- Label each exhibit and refer to it in the written explanation.
- Use a simple comparison table for sale price, sale date, size, condition, and location.
- Separate factual corrections from value evidence.
- Explain unfavorable facts instead of omitting them.
- Submit legible copies and keep the complete package you filed.
Step 4: Appeal an unfavorable county decision
Property Tax Appeal Board (PTAB)
PTAB reviews the correct assessment based on equity and the weight of the evidence. It does not review the tax rate or the amount of the tax bill, and it cannot grant an exemption.
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PTAB generally requires its prescribed petition within 30 days after the county Board of Review decision is postmarked or personally served. Treat the trigger as case-specific: read the decision and current PTAB Practice and Procedures, then calculate the deadline from the stated postmark or service date.
- Confirm that you filed a written county Board of Review appeal.
- Read the county decision and identify the assessment, tax year, and notice date.
- Obtain the current PTAB petition and procedural instructions.
- File within the 30-day period and include the written and documentary evidence intended for the case as the instructions require.
- Keep proof of filing and respond to any PTAB scheduling or evidence order.
PTAB decisions are subject to administrative review in circuit court. PTAB is not a way to waive the SCAFHE income limit or change a local tax rate.
Circuit-court tax objection
A property owner may instead pursue a tax objection complaint in circuit court after satisfying the required county appeal step. This route has its own pleading, timing, jurisdiction, and payment requirements. Illinois guidance identifies payment under protest as part of a circuit-court tax objection; obtain legal advice if you are considering that route, because missing a court requirement can end the claim.
Keep paying taxes while the appeal is pending
Illinois guidance states that taxes remain payable during a PTAB appeal. An unpaid installment can create penalties or collection problems even if the assessment is later reduced. Follow the treasurer’s payment instructions and preserve receipts.
A circuit-court tax objection has separate payment-under-protest requirements. Do not assume that filing an assessment appeal automatically suspends collection or preserves every refund claim.
How the appeal interacts with the income-limit question
If your income is above the SCAFHE limit
An assessment appeal can challenge an incorrect value, but it cannot change household income or create an exception to the PTAX-340 limit. Apply only if you meet the complete rules for the relevant year, and report household income as the form requires.
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If a high assessment makes you think you lost SCAFHE
Check the exemption notice and speak with the county exemption administrator. Determine whether the problem is an income calculation, a missing renewal, a residence or ownership issue, a tax-liability date, or an assessment change. File the assessment appeal separately if the property description or value is wrong.
If your EAV is frozen but the bill rose
PTAX-340 states that the freeze does not guarantee a fixed tax bill. A higher tax rate or improvements that affect EAV can increase the bill. Compare the bill’s rate, EAV, exemptions, and levy components rather than assuming the assessment appeal is the only cause.
County Board of Review, PTAB, or court: which route fits?
| Route | When it is used | Key deadline or trigger | Primary limitation |
|---|---|---|---|
| Assessor correction | A factual or valuation error may be fixed before the books close | Ask the assessor immediately; local timing applies | Informal correction is not a substitute for protecting the formal appeal deadline |
| County Board of Review | First formal assessment appeal | County-specific filing deadline and procedures | Reviews assessment, not tax rate or exemption eligibility |
| PTAB | Further review after a county decision | Generally 30 days from the decision’s postmark or personal-service date | Cannot grant an exemption or change the tax rate |
| Circuit court | Judicial tax objection or administrative review of PTAB | Case-specific court rules and statutory deadlines | Payment-under-protest and other procedural requirements may apply |
Common mistakes and how to avoid them
- Appealing the bill instead of the assessment: Show why the assessed value is wrong; a high tax rate is a different issue.
- Relying on the statewide form without checking the county: County deadlines, forms, hearing procedures, and evidence rules control the first formal appeal.
- Using the wrong income year: For 2026 SCAFHE, the stated $75,000 ceiling uses 2025 household income.
- Assuming an appeal preserves an exemption: Submit the exemption application or renewal separately and meet its deadline.
- Filing PTAB first: A written county Board of Review appeal is a prerequisite.
- Missing the PTAB window: Calculate 30 days from the decision’s postmark or personal-service date and follow the current PTAB instructions.
- Stopping tax payments: Taxes generally remain due while PTAB reviews the case.
- Submitting unsupported comparables: Explain differences in size, condition, age, location, and improvements.
- Expecting a guaranteed savings amount: No statewide success rate or average savings figure establishes what an individual appeal will produce.
A practical filing checklist
- Write down the county, township if applicable, parcel number, assessment year, and exemption year.
- Request the property record card and assessment explanation.
- Check measurements, classification, condition, and improvements.
- Choose a valuation, uniformity, or factual-error theory.
- Collect matching evidence and label each exhibit.
- Ask the assessor about an informal correction without abandoning the formal deadline.
- Confirm the county Board of Review form, deadline, fee, delivery method, and hearing rules.
- File the written county appeal and retain proof.
- Apply for or renew SCAFHE or another exemption separately through the county process.
- Continue paying taxes and keep receipts.
- If the county decision is unfavorable, record its postmark or service date and evaluate PTAB or circuit court promptly.
When professional help may be worthwhile
A professional appraisal is one type of evidence Illinois identifies, but it is not automatically required. Consider the cost and likely benefit, the complexity of the property, the size of the disputed assessment, and the county’s evidence rules. An appraisal does not decide the exemption question, and the county board may require a particular format or supporting material.
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For a circuit-court tax objection or a complicated ownership, trust, estate, or income issue, a qualified Illinois property-tax attorney or tax professional can explain procedural and eligibility consequences. Verify credentials and fees directly; no result is guaranteed.
Bottom line for an assessment that seems to cross an income threshold
Separate the two decisions. Appeal only the property’s assessed value, beginning with the assessor and then the county Board of Review. Apply separately for the income-tested exemption under the correct tax year’s rules. For 2026 SCAFHE, PTAX-340 states a $75,000 ceiling based on 2025 household income, plus age, residence, ownership or qualifying-interest, tax-liability, and other requirements. A county appeal is required before PTAB or circuit court, PTAB generally has a 30-day filing window after the county decision notice, and taxes remain payable while the appeal is pending.
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