Form Ptax 230 PDF Details

Understanding the PTAX-230 form is crucial for individuals who wish to challenge the assessment of their non-farm property. This comprehensive document serves as a formal objection to the perceived discrepancies in property evaluation, offering a structured pathway for property owners to seek reassessment from their local Board of Review. When discrepancies in assessment arise—perhaps due to an excessive valuation, an incorrect property description, or other irregularities—completing and filing the PTAX-230 becomes a necessary step to ensure a fair property tax. The form asks for detailed information about the property and the grounds for the complaint, including any applicable evidence such as photographs. Furthermore, it outlines the process for appealing an assessment, emphasizing the dual options available to property owners: deciding between having the Board review evidence independently or presenting the case in person. Additionally, it highlights the importance of adhering to specific deadlines, as set forth by the Chief County Assessment Officer (CCAO), to avoid missing the opportunity for appeal. Also embedded within the guidelines is key information on the general property tax calculation process, reminding owners that their appeal pertains to the assessed value of the property and not the tax rate. Highlighting the first steps towards a formal appeal, this form is an indispensable tool for property owners navigating through the intricacies of property tax assessment appeals, aiming to ensure that their property’s assessment reflects its fair market value while informing them about potential homestead exemptions that could offer further tax relief.

Form NameForm Ptax 230
Form Length2 pages
Fillable fields0
Avg. time to fill out30 sec
Other namesptax 230 form, illinois ptax 230 form, illinois department of revenue ptax 230, http form ptax 230

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Who should complete this form?

Complete this form if you object to the assessment for your non-farm property and wish to file a complaint with the board of review. You must file the original Form PTAX-230 at the address shown below. Contact your Chief County Assessment Officer (CCAO) to obtain the filing deadline for this complaint. See the back of the form for information regarding assessment appeals. NOTE: Attach all evidence that supports your complaint including photographs.


Step 1: Complete the information for the property for which you are filing this complaint.

1. __________________________________

4. Property index number (PIN) from your property tax bill

P ope t o e ’s ame

or obtain it from your CCAO.


a. PIN # ___________________________________

Street Address





State Zip


Send notice to (if different than above)

I would like the Board of Review to make its decision based on the evidence provided.

2. __________________________________



I would like to present my case in person at a





hearing. (You will be notified of date & time)



Mailing address



E-mail address




State Zip


Phone number

3. Assessment year for this complaint: 2015


Step 2: Check the reason for which you are objecting to the assessment


Property was assessed twice for 2015.


__ Improvement was not taxable on valuation date.



Assessment is







Other (incorrect description, etc.)



than assessments of comparable





properties in this county.







Property was exempt on Jan. 1, 2015.





7.Any additional information useful to the board of review in hearing your complaint:


“tep 3: Write the property’s assessed values as of valuatio date 01/01/2015

8.Assessed values of your non-farm property: 9. Your estimate as to the correct assessment values:

a. Land/lot or farm homesite


a. Land/lot or farm homesite


b. Non-farm buildings & structures _______________

b. Non-farm buildings & structures _____________

c. Total


c. Total



Step 4: Sign below

I certify that ALL Evidence is attached to this Complaint form and based on the evidence presented a fair and equitable assessment of the property can be determined.



P ope t o e o autho ized age t’s sig atu e



Step 5: Mail your completed Form PTAX-230

Clinton County Board of Review

If you have questions:

850 Fairfax Street

618-594-6610 Office hours 8:00 am to 4:30 pm

Carlyle, IL 62231


Illinois Property Assessment Appeal Process Guide


General information

When going through the appeal process, you (property owner) are appealing the assessed value (assessment) of your property, not the tax bill. The tax bill amount is determined by the various tax rates applied to the assessment (after review and equalization by the board of review) by taxing districts (schools, parks, libraries, etc.) Tax rates are not an issue in the appeal process, only the assessment amount may be appealed.

Property is assessed each assessment year by township/multi-township assessor or by CCAO if the county has no township form of government. By law (35 ILCS 200/9-145), assessments of property, other than farmland and coal, are required to be assessed at 33 1/3% of its fair cash (market) value. If the assessment is to increase, the CCAO must publish the change in a local newspaper. The change is subject to further equalization and revision by the board of review as well as state equalization by the Illinois Department of Revenue.

You appeal ust e filed ith the oa d of e ie 30 da s afte the CCAO’s pu li atio of the ha ges. Appeals filed late will not be heard. Once you receive the tax bill, it is generally too late to make an appeal fo that ea ’s

assessment. The board of review will mail you final notice of its decision.

See “Co tact I for atio o f o t fo help fili g a appeal o to o tai oa d of e ie ’s hea i g p o edu es.

How a tax bill is calculated

The county treasurer bills and collects property taxes for the year following the assessment year. Your tax bill is determined by taking the equalized assessed value (after board of review and state equalization) of your property and applying the aggregate tax rates from levies of all local taxing districts and units of local government. Your tax bill is calculated as follows:

Equalized assessed value homestead exemptions = taxable value (assessment) X total tax rates of all taxing districts = total tax bill

Note: You a ualif fo a ho estead e e ptio hi h ill edu e ou p ope t ’s e ualized assessed alue.

Homestead exemptions are available for general homestead, home improvements, disabled persons, disabled veterans, returning veterans and senior citizens. See Co tact I for atio on front for assistance with homestead exemptions.

Formal Appeal

Proceed with a formal appeal to the board of review if any of the following claims can be supported:

Assesso ’s esti ate of fai a ket alue is highe tha a tual fair market value. Supported if you have recently purchased your property on the open market of if a professional appraisal is supplied.

Assessed value is at a higher percentage of market value than the prevailing township or county median level as shown in an assessment/sales ratio study.

Primary assessment is based on inaccurate information (incorrect measurement of lot or building, etc.). Assessment is higher than similar neighboring properties.

Steps to appeal

An appeal of an assessment (other than on farmland or farm buildings) has several steps to take. For farmland or farm building, you must file Form PTAX-227, Farm Property Assessment Complaint.

Obtain property record card with assessed property valuation. Determine fair market value.

Determine prevailing level of assessment for jurisdiction. Determine the basis for your complaint.

File Form PTAX-230 along with your all evidence with the board of review before the deadline.

Evidence needed

Refer to the evidence document needed as compiled by the Clinton County Board of Review. Submit photos and any pertinent documentation to substantiate your complaint.

Appeal to State Property Tax Appeal Board (PTAB)


ou do ot ag ee ith the

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e site at /pta

iti g to PTAB o fo appeal fo s a

file a tax objection complaint in d i fo atio .