Board of Review
The Calhoun County Board of Review consists of three appointed members by the commissioners who have the power to hear and decide the taxpayer’s complaints on the value or exempt status of the property. This includes residential, commercial, industrial, condominium, and vacant land. The tax dollar is not a valid complaint for the Board of Review as they do not control the dollar amount. The Board of Review only determines the assessment of the property.
Filing a Complaint with the Board of Review
- Contact your assessor. He or she has the first opportunity to make an assessment change. If an agreement value is not agreeable, you should request a hearing with the Board of Review to file a complaint. A complaint must be filed within 30 days of the publication of the assessment list in the newspaper.
- A decision letter will be mailed with the Board of Review’s ruling.
- If you are dissatisfied with the Board of Review’s ruling, you may appeal to the State of Illinois Property Tax Appeal Board (also known as PTAB) within 30 days.
Types of Evidence
You are required to bring proper documentation/evidence to support your request for a
reduction. The following items can be presented as evidence:
- An exterior picture of your home or business of at least three similar properties in your neighborhood.
- A copy of your Property Record Card (PRC) and your comparable PRCs indicating that another assessment is lower than yours.
- A copy of a recent appraisal report, sales contract, settlement statement, or deed if available.
The Board of Review will hear your case, review your evidence, and rule on your appeal.
You will be notified in writing of the decision. You can contact the assessor’s office for
assistance with gathering evidence.
Board of Review Members (2025 Tax Year)
- Cyndi Borrowman – Chairman
- John Mac Shoopman – Member
- Gary Hamm – Member
Available Property Exemptions
In all cases, these exemptions apply only to the taxpayer’s principal residence. The taxpayer must own and live in the property and be responsible for the payment of taxes. Call the Supervisor of Assessments office at (618) 576-9700 ext. 1 for further details.
General Homestead Exemption (Owner Occupied)
A reduction of up to $6,000 off the assessed value of the residence.
Home Improvement Exemption
This exemption reduces the increase in assessed value attributed to a new improvement, for a four-year period. There is a maximum of $25,000 assessed value exempted. Listed below are examples of what qualifies for these exemptions:
- Increases the square footage of any new existing structure assessed as real property such as new room additions, attached garages, balconies, decks, patios, porches; or
- Adds any permanent appurtenant structure used solely for residential purposes, such as detached garages, gazebos, storage sheds, and in-ground-pools: or
- Materially alters the existing character and condition of any existing structure, such as installing central air conditioning, replacing asbestos siding with wood clapboards, upgrading asphalt shingles with slate or tiles, and converting unfinished space into finished living area.
- Any repair work performed to prolong or maintain the condition of an existing improvement does not qualify for this exemption.
Senior Citizen Homestead Exemption
A reduction of $5,000 off the assessed value of the
residence for homeowners age 65 or older applies to the year in which the owner of record
turns 65.
Senior Citizen Assessment Freeze Homestead Exemption:
This exemption will “freeze” the assessed value of the residence at a certain value (the year prior to the first year they apply). There is an income limit of $65,000, must be age 65 or older, and require an application be filed by July 1st every year.
| Property Tax Payable In | 2027 | 2028 | 2029 |
|---|---|---|---|
| Household Income From | 2025 | 2026 | 2027 |
| Maximum Household Income | $75,000 | $77,000 | $79,000 |
Senior Citizen Real Estate Tax Deferral
This act permits the deferral of real estate taxes on the residence. The deferred taxes then become a lien on the property to be paid in full when the
property is eventually sold. Age requirement is 65 or over, income limit is $25,000. Owner must apply by March 1st every year with the County Treasurer.
Disabled Veteran Exemption
Disabled veterans may apply through the Illinois Department of Veterans Affairs. Exempts up to $100,000, assessed value of the residence.
Returning Veterans’ Homestead Exemption
This exemption provides a 2-year $5,000 reduction in a property’s equalized assessed value (EAV) to qualifying veterans who return from active duty in an armed conflict involving the armed forces of the United States. A veteran must file an application upon returning home.
Disable Persons’ Homestead Exemption
This exemption provides a $2,000 reduction in a property’s EAV to a qualifying property owned by a disabled person. Must file an annual application.
Disabled Veteran’s Standard Homestead Exemption
This exemption provides a reduction in a property’s EAV to a qualifying property owned by a disabled person. Must file an annual application.
Disabled Veteran’s Standard Homestead Exemption
This exemption provides a reduction in a property’s EAV to a qualifying property owned by a veteran with a services connected disability certified by the U.S. Department of Veteran’s Affairs. This exemption is determined by the percentage of disability. Must file an annual application.