Originally published: May 2024 | Updated: August 2026
Champaign County property owners appeal a tax assessment by filing with the Board of Review between July 1 and September 10 each year, or within a minimum 30-day window from the date assessment changes are published, whichever runs later.
Illinois assesses residential property at one-third of fair market value under the Illinois Property Tax Code, so an inflated assessed value directly overstates a homeowner’s tax bill.
Property owners in Champaign County build a stronger case by obtaining a professional appraisal documenting the current fair market value before filing.
Champaign County homeowners preparing an appeal can strengthen their case with a complete valuation service from Whitsitt & Associates that documents the property’s true market value.
Champaign County township assessors value property as of January 1 each year and submit their findings to the County Supervisor of Assessments by June 15. The Supervisor may apply a township multiplier to bring assessments in line with the state-mandated one-third assessment ratio.
Illinois assesses residential property at one-third of fair market value statewide, a standard set by the Illinois Property Tax Code (35 ILCS 200/9-155).
Assessed value is this one-third fraction of fair market value used to calculate a Champaign County property’s tax bill — a distinct, smaller figure than the property’s actual fair market value itself.
Once the Supervisor of Assessments finalizes values, the Champaign County Treasurer’s office mails notices to property owners, and any adjustment made at this stage becomes the number an appeal must challenge.
An assessment appeal challenges whether a property’s estimated market value is inaccurate or unfair relative to similar properties, not the tax rate or the resulting bill amount.
Champaign County property owners have grounds to appeal when the assessment contains an incorrect property description, when comparable properties sold for less than the assessed value implies, or when documented property damage or deterioration was not reflected in the valuation.
A property’s home improvement exemption status is a separate protection worth checking alongside these grounds, since it can shield the value of recent improvements from an assessment increase for years.
A Certified General appraiser can identify which of these grounds applies to a specific Champaign County property before a homeowner files.
| Appeal Level | Reviewing Body | Panel Size | Filing Window | Authority |
| Informal Review | Township Assessor’s Office | N/A | Before formal filing, no set deadline | Champaign County Assessment Offices |
| Formal Appeal | Champaign County Board of Review | 3 members | July 1 – September 10 | Champaign County Board of Review Rules |
| State Appeal | Illinois Property Tax Appeal Board (PTAB) | 5 members | Within 30 days of Board of Review decision | 35 ILCS 200/16-160 |
Champaign County property owners file a formal appeal on Form PTAX-230, Non-farm Assessment Complaint, directly with the Board of Review between July 1 and September 10.
The Illinois Department of Revenue requires a written complaint on the approved form, since complaints submitted on any other document will not be processed.
Champaign County’s own Board of Review Residential and Commercial Complaint Forms are available directly from the county office, along with the state form requirements.
A written appeal to the county Board of Review is also a prerequisite before a property owner can pursue a further appeal at the state level.
Firm principal Stephen D. Whitsitt, MAI, SRA, served on the Champaign County Board of Review from 2012 through 2016 and as the county’s Interim Supervisor of Assessments in 2016, giving the firm direct institutional experience with this exact filing and hearing process.
Supporting documentation — a property record card, comparable sales, and photographs — should accompany the complaint at the time of filing, so the Board has complete evidence at the first hearing.
Comparable sales data carries the most weight in a Champaign County Board of Review hearing. An independent appraisal and documentation of property condition issues add further support.
A property record card confirming the assessor’s underlying data, recent Champaign County sales of similar properties, and photographs of any condition issues form the core evidence package.
Homeowners who commission an independent appraisal before the hearing gain a credentialed value opinion the Board can weigh directly against the assessor’s figure, rather than relying solely on raw comparable sales data.
Champaign County residents comparing their assessment to the true market value of their home can request a professional valuation before the September 10 filing deadline.
The Champaign County Board of Review schedules a hearing after a complaint is filed and completes appeals for a given tax year within roughly five months of the September filing deadline closing.
At the hearing, the three-member Board reviews the evidence submitted, including comparable sales, the property record card, and any independent appraisal, before issuing its written determination.
For the 2025 tax year, Champaign County’s Board of Review appeals closed for filing on September 10, 2025, and were completed by February 6, 2026.
Property owners should be prepared to clearly explain the basis of their complaint, since the Board’s decision rests on the weight of the evidence presented rather than on general disagreement with the tax bill.
Homeowners preparing for a hearing can request an appraisal from Whitsitt & Associates early enough to have a completed report ready before the filing window closes.
A property owner who disagrees with the Champaign County Board of Review’s decision can file a further appeal with the Illinois Property Tax Appeal Board within 30 days of that decision.
PTAB is a quasi-judicial body of five members appointed by the Governor that adjudicates the correct assessed value of a property based on equity and the weight of the evidence.
The Illinois Property Tax Appeal Board has no jurisdiction over the tax rate or the total dollar amount of a tax bill — its review is limited strictly to whether the assessed value itself is correct.
When can I appeal my property tax assessment in Champaign County? The Champaign County Board of Review accepts formal appeals from July 1 through September 10 each year. Property owners also have a minimum of 30 days from the date assessment changes are published in the newspaper, whichever deadline falls later in that assessment cycle.
How is property assessed in Champaign County, Illinois? Champaign County township assessors value property as of January 1 and submit findings to the County Supervisor of Assessments by June 15. Illinois law requires that residential property be assessed statewide at one-third of fair market value under 35 ILCS 200/9-155.
What form do I need to file a property tax appeal in Illinois? Illinois requires a formal written complaint on Form PTAX-230, Non-farm Assessment Complaint, filed directly with the county Board of Review. Complaints submitted on any other document will not be processed by the Champaign County Board of Review office.
What are valid grounds for a property tax appeal in Champaign County? Valid grounds include an incorrect property description, comparable properties selling for less than the assessed value implies, or documented property damage or deterioration not reflected in the assessment. General disagreement with the resulting tax bill amount is not a valid ground for appeal.
What happens after I file with the Champaign County Board of Review? The Board schedules a hearing where the property owner presents evidence, including comparable sales and any independent appraisal. For the 2025 tax year, filing closed September 10, 2025, and the Board completed all appeals by February 6, 2026, roughly five months later.
Can I appeal further if the Board of Review denies my case? Yes. A property owner who disagrees with the Champaign County Board of Review’s decision can file a further appeal with the Illinois Property Tax Appeal Board within 30 days of receiving that written decision, continuing the case at the state level.
What does the Illinois Property Tax Appeal Board (PTAB) review? PTAB is a five-member panel appointed by the Governor that reviews whether a property’s assessed value is correct based on equity and the weight of the evidence. PTAB has no jurisdiction over tax rates or the total dollar amount of a tax bill.
How long does a Champaign County Board of Review decision take? Individual hearing timing varies, but the Board completes all appeals for a given tax year within roughly five months of the September 10 filing deadline, based on the 2025 tax year cycle, which closed in September 2025 and finished by February 2026.
Does a professional appraisal help a Champaign County tax appeal? Yes. An independent appraisal provides the Board of Review with a credentialed valuation opinion to weigh directly against the assessor’s figure. This carries more weight than raw comparable sales data alone when a property owner is arguing the assessment overstates market value.
Where is the Champaign County Board of Review located? The Champaign County Board of Review office is located at the Scott M. Bennett Building, 102 East Main Street, Urbana, Illinois. Property owners can file complaint forms in person at this office or by mail before the filing deadline.
What happens if I miss the Champaign County Board of Review filing deadline? Illinois law does not allow the Board of Review filing period to be extended for individual property owners. A property owner who misses the September 10 deadline must wait until the next assessment year’s filing window opens to challenge that year’s assessed value.
Is there a filing fee, and do I need an attorney to appeal in Champaign County? Champaign County’s published Board of Review forms and rules do not list a filing fee for a complaint. Property owners may represent themselves at the Board of Review level; attorney representation requirements apply only in specific circumstances at the PTAB level.
Champaign County accepts formal property tax appeals from July 1 through September 10, filed on Form PTAX-230 with the Board of Review.
Illinois assesses residential property at one-third of fair market value, and a denied Board of Review decision may be appealed to the Illinois Property Tax Appeal Board within 30 days.
Outcomes depend on the strength of the evidence presented, not a fixed reduction amount, and a credentialed appraisal strengthens the evidence behind any of these filings.
Champaign County property owners preparing a tax assessment appeal can request an appraisal from Whitsitt & Associates before the September 10 filing deadline.
