Cumberland County property tax appeal 2027: deadline, forms and how to file
To appeal a Cumberland County assessment, file with the Cumberland County Board of Review by mail, by email or in person; in Illinois the deadline is 30 days after the township assessment list is published (Cook County uses township filing windows). Confirm the exact date on your notice or with the assessor; we add each county's 2027 date here when it is published.
The 2025 publication notice states the final filing deadline for each township is 30 days from its publication date. For the 2025 assessment year the county's Board of Review packet set a filing deadline of February 2, 2026.
Data as of 20 Oct 2026 · Cumberland County Board of ReviewCheck your own assessment
Free. We compare the value on your notice with recent sales of similar homes nearby and tell you whether an appeal is worth filing. Have your assessment notice and tax bill handy.
By checking an address you agree to the Terms and Privacy Policy. We keep an address only if you add it to a dashboard; we never sell it.
How to file in Cumberland County
- Step 1
File the appeal
Use the method your notice lists, by the deadline on the notice.
- Step 2 · before the hearing
Prepare and submit your evidence
Overvaluation must be shown by a preponderance of the evidence; a uniformity (equity) claim needs clear and convincing evidence. The strongest evidence is a recent arm’s-length purchase of your home, or an appraisal as of January 1. Otherwise use at least three comparable sales, or for equity at least three similar nearby homes with their assessments and property record cards, in a grid. Bring a photo of your home and its property record card.
- Step 3
Meet, then hear
An informal review with Township assessor or Supervisor of Assessments comes first; if you decline the offer, the Cumberland County Board of Review hears the case. Most reductions happen at the first step.
Before you file: how to read your notice · evidence that works · informal vs formal hearing · when not to appeal
Forms
| Form | Number | Use | Format |
|---|---|---|---|
| Board of Review Appeal Packet (2025 assessment year) | — | Residential/commercial assessment appeal packet for the Board of Review | |
| Farm Complaint (PTAX-227) | PTAX-227 | Complaint to the Board of Review for farm property | |
| Board of Review Rules (2019 Rules of Government) | — | Board of Review rules of procedure | |
| Residential Appeal (Property Tax Appeal Board) | PTAB-1A | Only after the Board of Review decides: the state appeal, due 30 days after the board’s written notice. Can also be filed online through PTAB eFile. | Fillable PDF |
Appeal levels
| Level | Who hears it | Deadline | Cost |
|---|---|---|---|
| Informal review | Township assessor or Supervisor of Assessments | Before the Board of Review deadline | Free |
| Board of Review | Cumberland County Board of Review | 30 days after the assessment list is published | Free |
| Property Tax Appeal Board | Illinois Property Tax Appeal Board (state) | 30 days after the Board of Review’s written decision | No filing fee |
| Court | Circuit court (administrative review), or a tax objection in Cumberland County circuit court | 35 days after the PTAB decision; tax objections follow the tax-bill penalty date | Court costs |
What evidence the board accepts
Overvaluation must be shown by a preponderance of the evidence; a uniformity (equity) claim needs clear and convincing evidence. The strongest evidence is a recent arm’s-length purchase of your home, or an appraisal as of January 1. Otherwise use at least three comparable sales, or for equity at least three similar nearby homes with their assessments and property record cards, in a grid. Bring a photo of your home and its property record card.
Cumberland County questions
When is the Cumberland County appeal deadline for 2027?
No 2027 date is published yet. The board’s rule: 2019 Board of Review rules: appeals are filed in the Supervisor of Assessments office within 30 calendar days after publication of assessments for the township; petitions sent by mail must be postmarked by the closing date; fax is not accepted. The county's 2025 appeal packet allowed hand delivery (received by 4 pm on the deadline), certified mail (postmarked by the deadline) or e-mail.
How do I appeal my assessment in Cumberland County?
File the Board of Review Appeal Packet (2025 assessment year) with the Cumberland County Board of Review, 140 Courthouse Square, P.O. Box 217, Toledo, IL 62468. Mailed complaints count as filed on the postmark date.
Should I talk to the assessor first?
Yes. The township assessor or the Cumberland County Supervisor of Assessments can fix record errors informally. Still file with the Cumberland County Board of Review by the deadline: a board complaint is required before any state appeal.
What evidence works best?
A recent arm’s-length purchase of your home or an appraisal as of January 1. Otherwise, at least three comparable sales, or three similar nearby homes with lower assessments, with property record cards and photos.
How do I contact the Cumberland County Supervisor of Assessments?
Mail: Cumberland County Board of Review, 140 Courthouse Square, P.O. Box 217, Toledo, IL 62468. Phone: 217-849-3831. Hours and walk-in details: cumberlandcoil.gov.
What if the Board of Review says no?
Appeal to the Illinois Property Tax Appeal Board within 30 days of the board’s written decision. There is no fee, and you can file online through PTAB eFile. A lowered value on an owner-occupied home carries over for the rest of the assessment period.
Check whether yours is over-assessed
Nearby counties
Coles County · Jasper County · Clark County · Effingham County · Shelby County · Crawford County · Moultrie County
- Cumberland County - Assessor / Board of Review documents
- Cumberland County - Board of Review packet 2025
- Cumberland County - 2019 Rules of Government
- Cumberland County - 2025 Preamble of Publication
- Cumberland County - homepage
- Illinois State Board of Elections - County Officers directory
- 35 ILCS 200/16-55 — Board of Review complaints
- 35 ILCS 200/12-10 — Publication of assessments
- 35 ILCS 200/16-160 — Appeal to the Property Tax Appeal Board
- Illinois DOR — Assessment Appeals
- Property Tax Appeal Board — Filing your appeal
- Property Tax Appeal Board — FAQ
- U.S. Census Bureau, county population estimates (2024) and county gazetteer (2024).