Statutory qualifications for Board of Review (B/R) members.
a) Counties with 150,000 or more and less than 3 million in population which had an elected B/R on January 1, 1993 (St. Clair County). There are no qualification requirements in the Property Tax Code.
b1) Counties with less than 100,000 in population requiring appointed B/R members to pass the DOR B/R class within one year of taking office as required by Section 6-10. Members must meet training and experience requirements in property appraisal and property tax administration as determined by the county and must meet the political makeup required in Section 6-15.
b2) Counties with 3 million or more inhabitants (Cook County). Beginning December 7, 1998, there will be an elected three-member B/R. Each member must pass the DOR B/R class within one year after taking office as required by Section 6-10.
b3) Counties with less than 100,000 in population requiring appointed B/R members to pass the DOR examination under Section 6-10. Members must pass the DOR examination prior to taking office and must pass the DOR B/R class within one year of taking office. Members must meet training and experience requirements in property appraisal and property tax administration as determined by the county and must meet the political makeup requirement in Section 6-15. The Christian County, elected B/R members are elected from districts as required by Section 6-40, they must also pass the DOR examination prior to taking office as required by county board resolution under Section 6-10.
b4) Counties with 100,000 or more in population with appointed B/R members. Members are required to pass the DOR examination under Section 6-10 prior to taking office. Members must meet training and experience requirements in property appraisal and property tax administration as determined by the county and must meet political makeup requirement in Section 6-15.
b5) Beginning January 1, 1999, the Board of Commissioners or their three appointed Board of Review members will be required to pass the DOR examination under Section 6-32 before convening as the Board of Review. All of the commissioners must pass the Department of Revenue examination or appoint a full three-member Board of Review that has passed the Department of Revenue examination and meets the political makeup requirement in Section 6-34. Beginning January 1, 2001, the individual members of the Board of County Commissioners who meet the requirements of Section 6-32 may serve on the appointed Board of Review with other appointees. County commissioners who serve in such a capacity are not entitled to receive a per diem for their services.
Note: Individuals who successfully completed the Basic Assessment Practices course offered by the Illinois Property Assessment Institute, or the Department of Revenue’s I-A and I-B courses prior to January 1, 1997, are considered to have met the course requirements.