Upcoming Events

Show Full Calendar
Lauren Lee

Lauren Lee

WHITESIDE COUNTY BOARD OF REVIEW   
COMPLAINT PROCEDURES

1. It is recommended that prior to filing an assessment the property owner discuss the assessment with the Township Assessor. Explanation of the assessment procedures may eliminate the need to file a complaint. However, if a complaint is to be filed, the following procedures MUST be followed. The Board of Review will only consider a complaint that conforms to the rules stated below.

The burden of proving the assessment is incorrect lies with the appellant.   The burden of proving the assessment is correct lies with the assessor.


2. All complaints must be filed within 30 days after mailing of assessment change notices, or within 30 days after publication of assessment change notices, whichever is later.

3. All complaints shall be in writing on a Whiteside County Board of Review Assessment Appeal form.

4. A separate form must be filed for each separately assessed parcel

5. The complaint form must be completed prior to filing. If evidence in support of the appellant’s claim is not furnished in, or submitted with the complaint, the complaint will not be accepted and will be returned to the appellant.

6. The complaint must be signed by the owner of the subject property or by an attorney in an attorney-client relationship with the property owner. If the property is owned by a corporation or a partnership, any officer of the corporation or a general partner of the partnership may sign the complaint.

7. In order for the Board of Review to act upon any complaint and to insure that the appellant is receiving a fair and equal assessment, the appellant must prove that (1) the market value assigned the property is in error, or (2) the assessment on his property is higher than the assessment of similar properties in the area. Market value may be indicated by a recent sale of the subject property, recent sales of comparable property, or a bona fide appraisal.
A. If the complaint is based upon the market value of the subject property and there have been no recent sales, nor is an appraisal being submitted, the appellant must complete the section entitled “MARKET VALUATION COMPLAINT” furnishing a minimum of three comparable properties that have sold within one year prior to the assessment date. These properties must be in the same or a similar neighborhood, and be of the same or similar size, age, style, and condition.
B. If the complaint is based upon the assessed valuation of the subject property, the appellant must complete the section entitles “ASSESSED VALUATION SECTION” by furnishing a minimum of three comparable properties of the same or similar size, age, and
condition, together with the assessed valuation of each property.

8. On ALL income producing properties, current operating statements, rental income, audits, and all other pertinent information related to the subject property shall be provided to the Board of Review.

9. Appeals based on the amount of taxes paid will not be acted upon.

Board of Review Documents
Filing a Complaint Deadlines

What do these notices and publications mean to the taxpayer?

When an individual property is reassessed by a local assessing official a notice of assessment change must be sent to the property owner. ASSESSMENTS SHOWN ON THESE NOTICES ARE SUBJECT TO EQUALIZATION BY THE CHIEF COUNTY ASSESSING OFFICIAL, THE BOARD OF REVIEW, AND THE DEPARTMENT OF REVENUE.

Notices are sent on increases as well as decreases in assessment and are sent to alert the property owner a change has been made in the assessment of that property. Assessment change notices are important documents and should be reviewed by the property owner. Any questions about these notices should be directed to their local assessor or the Chief County Assessing Official's office.

Assessments changed by a local assessing official are published in a newspaper of local circulation. Changes are published allowing property owners to make comparisons of their assessments with those that have changed. This allows property owners receiving no assessment change to determine if their property is assessed the same as those receiving assessment changes. In a quadrennial year all assessments in a township are published.

This is done to give property owners the opportunity to compare their assessments with those of neighboring properties. ALL NON-FARM ASSESSMENTS PUBLISHED ARE SUBJECT TO EQUALIZATION BY THE CHIEF COUNTY ASSESSING OFFICIAL, THE BOARD OF REVIEW, AND THE DEPARTMENT OF REVENUE.

ALSO APPEARING AT THE TIME OF PUBLICATION IS A NOTICE OF EQUALIZATION. This notice outlines the property types and the township multipliers applied to those property types. Farm land and farm buildings are not subject to equalization; however, farm homes and the farm home site are. Equalization is necessary to bring the median level of assessments to the 33 1/3% of market value required by statute. Assessment changes resulting solely from equalization do not require a mailed change notice or publication in a local paper. Only township multipliers must be published for property classes equalized.

For example, a home with a current assessment of $14,000 as set by the township assessor will receive a township factor of 1.1234. The equalized assessed value of this property for 2000 will then be $14,000 x 1.1234 or $15,277. Equalization should result in a median level of assessment of 33 1/3%. Equalized nonfarm assessments should be multiplied by 3 to arrive at an estimate of fair market value. The market value of our example would be $15,277 x 3 or $45,831.

If the result of this operation overstates the market value of your property, you may be over assessed and it may be in your interest to file an assessment appeal with the Board of Review. If it understates the market value of your property you may be under assessed and it may not be in your interest to file an assessment appeal with the Board of Review. Appeals must be filed 30 days after publication or mailing of notices, whichever is later.

What is Township Equalization?
Township Equalization is the act of bringing the median level of assessments in a township or county to the statutorily mandated level of 33 1/3%.  Township equalization is accomplished by the use of a township factor.  The factor is applied to properties of a class in a township resulting in the same percentage change to all properties in that class.

Assessment Publications

Tue, June 06 2008

Election Maps

State Congressional Districts

 

 State Legislative Districts

 

 

 County Board Districts

 

 

Tue, June 06 2008

Polling Places

Polling Places:

PRECINCT: Fulton 1, 2, 3, & 4
POLLING PLACE: Fulton Presbyterian Church - Campaign Free Zone
ADDRESS: 311 N 9th St., Fulton

PRECINCT: Genesee 
POLLING PLACE: Genesee Township Office
ADDRESS: 22231 Pilgrim Rd., Coleta

PRECINCT: Jordan
POLLING PLACE: Jordan Township Office 
ADDRESS: 28950 Penrose Rd., Sterling

PRECINCT: Garden Plain 
POLLING PLACE: Township Building
ADDRESS: 6110 Garden Plain Rd., Fulton

PRECINCT: Union Grove - Ustick
POLLING PLACE: Kingdom Life Community Church - Campaign Free Zone
ADDRESS: 11429 Ward Rd., Morrison

PRECINCT: Mt. Pleasant 1
POLLING PLACE: St. Peter Lutheran Church - Campaign Free Zone
ADDRESS: 601 N. Jackson St., Morrison

PRECINCT: Mt. Pleasant 2 & 5
POLLING PLACE: United Methodist Church - Campaign Free Zone
ADDRESS: 200 W. Lincolnway, Morrison

PRECINCT: Mt. Pleasant 3, 4 & Clyde
POLLING PLACE: Odell Library Building
ADDRESS: 307 S. Madison St., Morrison

PRECINCT: Hopkins 1 & 2
POLLING PLACE: Hopkins Twp. Offices
ADDRESS: 24719 Emerson Road, Sterling

PRECINCT: Sterling 1 & 2
POLLING PLACE: Northland Mall Shopping Center
ADDRESS: 2900 E Lincolnway, Sterling

PRECINCT: Sterling 3 & 4
POLLING PLACE: GPA Building/Sterling Twp.
ADDRESS: 312 E. 4th St., Sterling

PRECINCT: Sterling 5 & 6
POLLING PLACE: First Congregational Church Ed. Unit. - Campaign Free Zone
ADDRESS: 307 2nd Avenue, Sterling

PRECINCT: Sterling 7 & 8
POLLING PLACE: Whiteside County Senior Center 
ADDRESS: 1207 W. 9th Street, Sterling

PRECINCT: Sterling 9, 14, & 18
POLLING PLACE: Self Help Enterprises
ADDRESS: 2300 W. Lefevre Rd., Sterling

PRECINCT: Sterling 10,& 15
POLLING PLACE: Northland Mall Shopping Center
ADDRESS: 2900 E Lincolnway, Sterling

PRECINCT: Sterling 11 & 12
POLLING PLACE: Bethel Reformed Church - Campaign Free Zone
ADDRESS: 230 E. 23rd Street, Sterling

PRECINCT: Sterling 13 & 16
POLLING PLACE: St. Paul Lutheran Church - Campaign Free Zone
ADDRESS: 1701 16th Avenue, Sterling

PRECINCT: Sterling 17
POLLING PLACE: Christian Church - Campaign Free Zone
ADDRESS: 3400 N. 6th Avenue, Sterling

PRECINCT: Coloma 1 & 9
POLLING PLACE: Rock River Christian Center - Campaign Free Zone
ADDRESS: 1800 Prophet Road, Rock Falls

PRECINCT: Coloma 2 & 7
POLLING PLACE: Rock Falls Comm. Youth Bldg.
ADDRESS: 601 W. 10th St., Rock Falls

PRECINCT: Coloma 3 & 4
POLLING PLACE: Rock Falls Comm Youth Bldg.
ADDRESS: 601 W. 10th St., Rock Falls

PRECINCT: Coloma 5
POLLING PLACE: Coloma Township Park Dist. Office
ADDRESS: 512 E. 11th St., Rock Falls

PRECINCT: Coloma 8
POLLING PLACE: Coloma Home Office
ADDRESS: 401 W. 18th St., Rock Falls

PRECINCT: Coloma 6 & 10
POLLING PLACE: Harvest Time Bible Church - Campaign Free Zone
ADDRESS: 1802 Dixon Avenue, Rock Falls

PRECINCT: Albany
POLLING PLACE: Albany United Methodist Church - Campaign Free Zone
ADDRESS: 502 1st Ave., Albany

PRECINCT: Lyndon
POLLING PLACE: Lyndon Village Hall
ADDRESS: 605 W. Commercial St., Lyndon

PRECINCT: Hume, Tampico, Hahnaman
POLLING PLACE: Reagan Community Center
ADDRESS: 202 W. 2nd St., Tampico

PRECINCT: Montmorency 1 & 2
POLLING PLACE: Township Building
ADDRESS: 29277 Thome Road, Rock Falls

PRECINCT: Erie 1 & 2
POLLING PLACE: Erie Methodist Church Annex - Campaign Free Zone
ADDRESS: 811 8th Street, Erie

PRECINCT: Fenton, Portland, Newton
POLLING PLACE: Erie Methodist Church Annex - Campaign Free Zone
ADDRESS: 811 8th Street, Erie

PRECINCT: Prophetstown 1
POLLING PLACE: Winning Wheels
ADDRESS: 701 E. 3rd St., Prophetstown

PRECINCT: Prophetstown 2 & 3
POLLING PLACE: Prophetstown Park District Gym
ADDRESS: 410 Riverside, Prophetstown 

Notice: US Census Bureau workers will be in Whiteside County beginning June 1, 2020. They will be hanging packets on door knobs for those that have not filled out the Census 2020 form and those that are using a PO Box for their mailing address. Workers will be wearing Census 2020 shirts and required facial coverings. They will not be physically knocking on doors or having any face to face contact with citizens.

 

The Illinois Department of Public Health has a statewide COVID-19 hotline and website to answer any questions from the public or to report a suspected case: call 1-800-889-3931                                                         

Whiteside County Coronavirus Response Information Hub Site 

Please note that the above link will take you away from the Whiteside County Web Site.

View Full Screen

 

County Services

Featured Information

Solar Farm Permit Information and Applications

Page 4 of 4