Generate an Illinois agricultural use valuation appeal demand letter. Challenge incorrect farmland assessments under 35 ILCS 200/10-110 with proper citations.
Generate My Letter — $19If you own farmland in Illinois and believe your property has been improperly assessed at fair market value instead of agricultural use value, you have specific rights under the Illinois Property Tax Code. Illinois uses a unique productivity-based formula to assess qualifying farmland, often resulting in significantly lower assessments than market-value taxation. When a county assessor fails to apply this preferential valuation—or applies it incorrectly—you can lose thousands of dollars in unnecessary property taxes each year. A properly drafted appeal letter to the Board of Review citing the correct statutory provisions is your first and most important step. This tool helps you generate a comprehensive demand letter that addresses your specific assessment dispute with proper Illinois statutory citations.
Illinois law provides preferential property tax treatment for qualifying farmland under 35 ILCS 200/10-110 through 10-145. Rather than being taxed at one-third of fair market value like most property, farmland is assessed based on its agricultural economic value—a productivity-based formula calculated by the Illinois Department of Revenue using factors like soil productivity index (PI), crop yields, commodity prices, and production costs averaged over a five-year period.
To qualify for agricultural use valuation, the property must be used solely for the growing and harvesting of crops, the feeding, breeding, and management of livestock, dairying, or any other agricultural or horticultural use, and must have been used in this manner for at least the two preceding years (35 ILCS 200/1-60). Land enrolled in conservation programs like CRP also typically qualifies.
The assessment is determined by multiplying the soil's productivity index by the certified equalized assessed value per PI point published annually by the Department of Revenue. Each soil type on the parcel is valued separately based on its specific PI rating from the University of Illinois Bulletin 811 or its successor publication.
Common assessment errors include: failure to classify qualifying land as farmland, incorrect soil productivity ratings, improper inclusion of homesite acreage in farm acreage (or vice versa), failure to account for slope or erosion adjustments, incorrect assessment of farm buildings under 35 ILCS 200/10-140, and misapplication of the debasement factors. Wasteland, permanent pasture, and other land used less intensively than cropland receive different treatment under the statute.
Property owners who disagree with the assessment must first appeal to the County Board of Review under 35 ILCS 200/16-55, then potentially to the Property Tax Appeal Board (PTAB) under 35 ILCS 200/16-160 or to circuit court.
An effective Illinois agricultural use valuation appeal letter must accomplish several objectives. First, it should clearly identify the property by parcel index number (PIN) and demonstrate that the land qualifies as farmland under 35 ILCS 200/1-60, including the two-year prior use requirement. Provide evidence of agricultural use such as lease agreements, FSA Form 578 acreage reports, Schedule F tax returns, or USDA program documentation.
Second, the letter should specifically identify the error in the current assessment. Common challenges include disputing the soil productivity index assigned to specific portions of the parcel, contesting the classification of acreage as homesite versus farmland, challenging the valuation of farm buildings, or arguing that wasteland or permanent pasture has been incorrectly classified.
Third, the letter should cite the controlling statutory provisions—35 ILCS 200/10-115 (cropland), 10-125 (permanent pasture), 10-130 (other farmland), and 10-135 (wasteland)—and reference the Department of Revenue's certified values for the assessment year.
Fourth, the letter should propose a specific corrected assessment value supported by the proper PI calculations and request a hearing before the Board of Review under 35 ILCS 200/16-55. Include comparable assessments of similar farmland in the township when available.
A strong demand letter often resolves the dispute at the Board of Review level, avoiding the need for PTAB proceedings or circuit court litigation. Even when it does not result in immediate correction, a well-documented letter creates the administrative record needed for further appeals.
Illinois Board of Review appeals must generally be filed within 30 days after the assessment list is published in the county newspaper, though deadlines vary by county and Cook County operates on a different schedule by township. Filing with the Board of Review is free. If unsatisfied with the Board's decision, you may appeal to the Property Tax Appeal Board (PTAB) within 30 days of the Board's final decision—PTAB filing is also free, though formal hearings may benefit from professional representation. Alternatively, you may file a tax objection complaint in circuit court after paying taxes under protest. Small claims court is generally not the proper venue for property tax assessment disputes in Illinois; the statutory administrative process is mandatory before judicial review. Cook County has unique rules under the Cook County Real Property Assessment Classification Ordinance.
Property tax in Illinois is governed by the Illinois Property Tax Code (35 ILCS 200/1-1 et seq. (appeals: 35 ILCS 200/16-160; PTAB: Article 16, Div. 5)). Assessment cycle: General (quadrennial) reassessment every four years in most counties; Cook County reassesses on a triennial (three-year) cycle by geographic triad. Assessment date is January 1 of the tax year. Assessed value: 33 1/3% (one-third) of fair market value statewide (the Illinois Department of Revenue targets a 33.3% level of assessment). Cook County uses classification: approximately 10% for residential and 25% for commercial/industrial, reconciled via a state equalization multiplier.
Illinois Department of Revenue (state oversight/equalization); county Boards of Review and township/county assessors (local); Illinois Property Tax Appeal Board (PTAB) for statewide appeals. The window to act is short — board of Review: within 30 days of publication of the township assessment list (deadlines vary by county/township). Property Tax Appeal Board (PTAB): petition must be postmarked within 30 days of the Board of Review's final written decision; faxed/emailed appeals not accepted.
A recent change to watch: 2025-2026 reforms: General Homestead Exemption maximum set (up to $10,000 for 2025, with 2026+ indexed to lesser of 5% or CPI); Senior Freeze income limit raised from $65,000 (2025) to $75,000 (2026). Property tax debt/tax-sale reform (2026 legislation) aimed at helping homeowners retain equity, extending Cook County's annual tax-sale schedule.
How your value is assessed: 33 1/3% (one-third) of fair market value statewide (the Illinois Department of Revenue targets a 33.3% level of assessment). Cook County uses classification: approximately 10% for residential and 25% for commercial/industrial, reconciled via a state equalization multiplier.
Grounds you can raise: Overvaluation (assessment exceeds 33 1/3% of fair market value) and lack of uniformity/assessment inequity (property assessed higher than comparable properties). Decisions are based on equity and the weight of the evidence (35 ILCS 200/16-160).
Appeal deadline: Board of Review: within 30 days of publication of the township assessment list (deadlines vary by county/township). Property Tax Appeal Board (PTAB): petition must be postmarked within 30 days of the Board of Review's final written decision; faxed/emailed appeals not accepted.
First-level appeal: County Board of Review (BOR) — a quasi-judicial body providing an informal venue to resolve assessed-value disputes (some counties allow an informal review with the township/county assessor first). In Cook County, an initial appeal may be filed with the Cook County Assessor before the Board of Review.
Next-level appeal: Illinois Property Tax Appeal Board (PTAB) — a five-member statewide quasi-judicial body; alternatively, taxpayers may seek judicial review by filing a tax objection complaint in the circuit court. PTAB decisions are reviewable by the Appellate Court under the Administrative Review Law.
Evidence that works: Comparable sales, comparable assessments (equity/uniformity grids), recent independent appraisals, a recent arm's-length purchase price, and documentation of property condition or income/expense data. PTAB weighs comparables by similarity in age, design, size, and features.
Exemptions to claim: General Homestead Exemption (up to $10,000 EAV in Cook County / $6,000 in other counties for 2026); Senior Citizens Homestead Exemption ($5,000, age 65+); Senior Citizens Assessment Freeze (income limit raised to $75,000 for tax year 2026); Returning Veterans' Homestead Exemption ($5,000 for two years); Disabled Veterans' Standard Homestead Exemption ($2,500 for 30-49% disability, $5,000 for 50-69%, total exemption for 70%+); plus Home Improvement and Persons with Disabilities exemptions.
The hearing: Board of Review: informal hearings (written submission or in-person). PTAB: appeals may be decided on written evidence submissions; a formal in-person or telephonic hearing may be requested. The Illinois Supreme Court has affirmed that payment of the tax is NOT a prerequisite to appeal to PTAB.
First, county Board of Review (BOR) — a quasi-judicial body providing an informal venue to resolve assessed-value disputes (some counties allow an informal review with the township/county assessor first). In Cook County, an initial appeal may be filed with the Cook County Assessor before the Board of Review.
If that fails, illinois Property Tax Appeal Board (PTAB) — a five-member statewide quasi-judicial body; alternatively, taxpayers may seek judicial review by filing a tax objection complaint in the circuit court. PTAB decisions are reviewable by the Appellate Court under the Administrative Review Law.
Mind the deadline: board of Review: within 30 days of publication of the township assessment list (deadlines vary by county/township). Property Tax Appeal Board (PTAB): petition must be postmarked within 30 days of the Board of Review's final written decision; faxed/emailed appeals not accepted.
$19 flat. State-specific. Ready in 5 minutes.
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