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The Lake County Board of Review (BOR) recently approved a change in its rules regarding taxpayer representation during the appeal process to allow homeowners to continue to represent themselves, or be represented by an Illinois licensed attorney. As outlined in state statute, the BOR is an independent body that is responsible for hearing testimony on written appeals on any real estate parcel that is claimed to be over-assessed or under-assessed. The Lake County Board does not vote on this matter.
Due to the collapse of the real estate market over the last several years and the increase in assessment appeals, Lake County has seen a significant increase in real estate brokers, real estate appraisers, accountants, corporate staff, and property tax consultants representing taxpayers in front of the Board of Review. Earlier this year, in response to a request from the BOR, the State's Attorney's Office opined that based on controlling legal authority, including Illinois Supreme Court case law, the representation of taxpayers before the BOR by non-lawyers constitutes the unauthorized practice of law. Under the new rule, non-attorney licensed practitioners can continue to serve as expert witnesses in an assessment appeal, but they will no longer be able to file an assessment appeal with the Board of Review. Many other counties have rules that already limit representation to the taxpayer, or a licensed attorney, including: Champaign, Cook, Kane, Kendall, Knox, Peoria, Rock Island, Sangamon, Tazewell, Will, and Winnebago.
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