Susan T. Rolens, Chairman
Phillip E. Taylor
Anthony R. Manoogian
Board of Review
The Board of Review (BOR) is a three-member board appointed by the County Board Chairman with the advice and consent of the County board. It is the final assessment and equalization authority for all property taxing purposes at the County level. The BOR is governed by the Illinois Compiled Statues and its own rules.
The BOR is charged with the duty of ensuring that all property tax assessments in the County are full, fair, and equitable. It may raise or lower any assessment under its jurisdiction, either on its own motion or upon written complaint by the owner/taxpayer. Written complaints must be filed with in thirty days of the publication of the new assessment list by the Chief County Assessment Officer. Any written decision of the BOR may be appealed to the Illinois Property Tax Appeal Board (PTAB). The BOR must prepare and defend its actions before PTAB in all appeals filed from Madison County. The BOR may also assist the State's Attorney's Office in resolution of tax objection cases.
The BOR must also process and forward all applications for property tax exemptions to the Illinois Department of Revenue, process all applications for the Senior Citizen Assessment Freeze Homestead Exemption, process all Home Improvement Exemption applications, correct names and legal descriptions, add omitted properties to the tax rolls, compile and certify to the County Clerk a list of all properties entitled to an Enterprise Zone abatement and remove any pollution control facilities from the tax rolls after certification by the State of Illinois.
As the final equalization authority, the BOR must calculate tentative intra county equalization factors (township multipliers), publish the tentative multipliers and hold a public hearing before adopting the final township multipliers. Written notice of the change due to the multiplier is mailed to the taxpayer. Any excessive increase due to application of the multiplier may be appealed to the PTAB with in 30 days of the date of the postmark on the notice.
The Madison County Board of Review will be in session 8:30 a.m. to 4:30 p.m. Monday through Friday of each week in 2019 in our office located at 157 North Main Street, Suite 222 Edwardsville Illinois 62025 except for the following dates:
Tuesday, January 1, 2019 New Year’s Day
Monday, January 21, 2019 Martin Luther King, Jr. Day
Monday, February 18, 2019 Presidents Day
*Tuesday, April 9, 2019
Friday, April 19, 2019 Good Friday
Monday, May 27, 2019 Memorial Day
Thursday, July 4, 2019 Independence Day
Monday, September 2, 2019 Labor Day
Monday, October 14, 2019 Columbus Day
Monday, November 11, 2019 Veteran’s Day (Observed)
Thursday, November 28, 2019 Thanksgiving Day
Friday, November 29, 2019 Thanksgiving Friday
Tuesday, December 24, 2019 Christmas Eve
Wednesday, December 25, 2019 Christmas Day
*Board member will be out of the office during business hours.