Lee County property tax appeal 2027: deadline, forms and how to file
To appeal a Lee County assessment, file with the Lee County Board of Review by mail 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.
Lee County publishes assessments late in the year; the 2025 assessment publication ran December 31, 2025 with a January 30, 2026 appeal deadline. The 2027 publication date is not yet published.
Data as of 20 Oct 2026 · Lee 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.
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How to file in Lee County
- Step 1
File the appeal
Use the method your notice lists, usually Form PTAB-1A, 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 Lee 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 |
|---|---|---|---|
| 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 | Lee 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 Lee 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.
Lee County questions
When is the Lee County appeal deadline for 2027?
No 2027 date is published yet. The board’s rule: Completed appeal forms must be filed with the Clerk of the Board on or before 30 calendar days after publication of the current-year assessment list (35 ILCS 200/16-55); the county posts the publication date and deadline on its Assessment Publications page. Mailings count as filed on the postmark date; faxed or e-mailed forms are not accepted. All supporting evidence is due within 10 business days after the filing deadline, and an incomplete form returned to the owner must be resubmitted within 10 business days after the deadline.
How do I appeal my assessment in Lee County?
File a written complaint on the board’s form with the Lee County Board of Review, Chief County Assessment Office, 112 East Second Street, Dixon, IL 61021. Mailed complaints count as filed on the postmark date.
Should I talk to the assessor first?
Yes. The township assessor or the Lee County Supervisor of Assessments can fix record errors informally. Still file with the Lee 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 Lee County Chief County Assessment Office (Supervisor of Assessments)?
Mail: Lee County Board of Review, Chief County Assessment Office, 112 East Second Street, Dixon, IL 61021. Phone: 815-288-4483. Hours and walk-in details: leecountyil.com.
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
Ogle County · Bureau County · DeKalb County · Whiteside County · LaSalle County · Putnam County · Carroll County
- Lee County Board of Review
- Lee County Board of Review Rules (PDF)
- Lee County Assessment Publications
- Lee County Chief County Assessment Office staff 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
- needs_verification: assessingOfficeUrl/appeal pages are on leecountyil.com (countyoflee.org redirects there)
- U.S. Census Bureau, county population estimates (2024) and county gazetteer (2024).