ILLINOIS STATE ARCHIVES
Board of Review
Boards of review are those county bodies which correct and equalize property tax assessments and hear tax appeals from property owners. From 1839 to 1849, these responsibilities were discharged by the county commissioners' courts; and from 1849 to 1872 they were held, in non-township counties, by the county courts.1
In township-organized counties, from 1851 to 1872, taxes were assessed by townships and appeals were heard by township boards of review.2 County boards held responsibility for completing omitted assessments and for equalizing taxation between townships.3 From 1872 to 1898, township boards of review were abolished, and county boards held assessment review responsibility in township and non-township counties.4
In 1898, the duty of hearing appeals and equalizing assessments were given by law to independent boards of review. Counties were divided into three categories as a part of this process. In the first, composed of non-township organized counties, county commissioners continued to act as boards of review. In the second, made up of township counties with populations under 125,000, boards of review consisted of the chairman of the county board, the county clerk, and an appointee of the county judge. In the third category, consisting of counties with populations greater than 125,000, boards of review were made up of three members elected to six-year terms.5 This arrangement, with some changes in population requirements and appointees, has continued to the present.