Board of Review



The Coles County Board of Review is a three member board whose primary duty is to review and decide upon real-property assessment complaints. In addition to reviewing assessment complaints, the Board of Review is also charged with the review of:

  • Homestead Exemptions
  • Property Tax Exemption Applications
  • Corrections to the Assessment Roll
  • Omitted Property

The Board of Review begins its annual session each year on the first Monday in June and continues until all business before the Board is completed. The Supervisor of Assessments Office assists the Board of Review during their annual session.

Upon convening for the year, Illinois statutes require that all Boards of Review publish their Rules and Procedures. This defines how the complaint process will be handled, what evidence should be submitted, and how other business will be handled before the Board. Below is a link to their 2020 Rules and Procedures for review.

Board of Review Forms

For specific information, please visit our Assessment Appeals page.


2022 Commercial Complaint Form View Form
2022 Residential Complaint Form View Form
2022 Farm Complaint View Form
2022 Board of Review Rules & Procedures View Form

For information on assessment appeals, including reasons for an appeal, evidence needed, and a description of the appeal process, please visit our Assessment Appeals page.