Board of Review

The Livingston County Board of Review consists of a three-member board appointed by the County Board.  All members must pass an examination after successfully completing a course in assessment practice administration by the Illinois Department of Revenue within one year of being appointed.  The Chief County Assessment Officer serves at the Clerk of the Board of Review.

Members

Nancy Giovanini, Chairman

Linda Dionne, Member

Vacant, Member

Duties

The Board of Review comes into session after the annual assessment publication by the Supervisor of Assessments.  Taxpayers have 30 days from the date of publication to submit an appeal if they disagree with their assessment.  The Board of Review has the authority to change individual assessments as a result of an appeal or on their own motion, is responsible for assessing all property omitted from the tax rolls, determines or recommends eligibility for certain property tax exemptions, approves certificates of error, and can apply equalization factors if needed.

Who can file an appeal

Only the property owner, or a taxing body that has tax revenue interest in an assessment may file an appeal with the Board of Review.  An attorney, with written consent of the owner, can file an appeal on the owner’s behalf.

When to file an appeal

Taxpayers may appeal their current year’s assessment to the Board of Review within thirty days following the date of publication in the county newspaper.  All appeals must be in writing and filed on the forms approved and provided by the Board of Review.

Where to file an appeal

Appeals should be mailed to:

Livingston County Assessment Office, 112 W Madison Street, Pontiac, IL  61764