AppealDesk

Lake County Property Tax Appeal — Illinois

Rob HartleyRob Hartley·Updated February 15, 2026

Lake County, Illinois has one of the highest property tax burdens in the state with a median property tax bill of $7,724 to $8,943 annually, significantly higher than the national median of $2,400. The county's median property tax rate is 2.94%, with rates varying from 1.94% in Lake Forest to 4.03% in Zion. The county seat is Waukegan, and the area includes major population centers such as Waukegan, Libertyville, Highland Park, and Lake Forest. Lake County government only receives about seven percent of the average tax bill payment, with school districts receiving the biggest portion at approximately 69 percent. The high property tax burden combined with over 200 local taxing entities makes property tax appeals particularly important for homeowners seeking relief.

Notable cities: Waukegan, Libertyville, Highland Park, Lake Forest, Zion, Bannockburn

Median Home

$287,300

Tax Rate

2.94%

Annual Tax

$8,943

Population

714,000

2026 Appeal Deadline: 30-day deadline from the date of publication

There is a 30-day deadline from the date of publication to file an assessment appeal. The filing deadline for each property is listed on the assessment notice

Property in Lake County, Illinois — local tax assessment and appeal guide

How Lake County Assesses Property

33.33%of market value

Assessed by: Chief County Assessment Office (CCAO), which coordinates tax assessment activity for Lake County's 283,085 real estate parcels and oversees the work of local township assessors

Assessment cycle: annual

Notices typically mailed: Spring each year, typically reaching mailboxes by the middle of April

Properties are assessed at one-third of fair market value. If your home's market value is $287,300 (Lake County's median), at Illinois's 33.33% assessment ratio your assessed value would be $95,757, resulting in approximately $8,943 in annual taxes at the county's effective rate of 2.94%. Equalization factors may be applied by the Illinois Department of Revenue to ensure assessments are uniform across counties.

The Appeal Process

Appeals are heard by the Board of Review. If the hearing is by phone, in-person or video the hearing begins with the swearing-in of parties to the case. A hearing can be by phone, letter, in-person, or Zoom video (preferred).

1

Discuss any questions on your assessment value or property information with your township assessor's office

2

Prepare evidence by using the Lake County Comparable Grid at https://assessor.lakecountyil.gov, and other materials such as appraisals, or sales documents

3

Complete an assessment appeal form (by paper, or electronically using the e-filing system) and submit with supporting evidence to the Board of Review by the prescribed deadline

4

You can attend the hearing in person, by telephone, or submit case materials and ask the Board of Review to decide the case based on the evidence provided

5

If dissatisfied with the Board's decision, appeal to the State Property Tax Appeal Board within 30 days of the postmark date or personal service date of the Board of Review's decision

6

As a final option, appeal to Circuit Court either from the State Board's decision or directly from the County Board of Review

Required form: Assessment appeal form

Filing Methods

online:SmartFile E-Filing Portal at https://lakecountyilpaefile.tylertech.com
mail:Mail completed forms with evidence to Board of Review
in-person:Submit at Board of Review office

Evidence to Bring

Comparable sales dataRecent appraisalSettlement statements or HUD-1MLS listing historyPhotos of property conditionRepair estimates

Lake County Assessor Contact

Chief County Assessment Office

Phone: (847) 377-2050

Address: 18 N. County Street, Waukegan, IL 60085

Website: https://www.lakecountyil.gov/4915/Chief-County-Assessor

Online Portal: https://lakecountyilpaefile.tylertech.com/lake_il_sf/Pub/AvailableFilings

Hours: Monday - Friday 8:00 AM to 4:30 PM

Tax Exemptions in Lake County

General Homestead Exemption

$8,000

Lowers the equalized assessed value of the property

Eligibility: Property ownership and primary residency on the property as of January 1st of the tax year seeking the exemption. Only one property can receive this exemptionDeadline: July 31st, to affect the tax bill issued the following May

Senior Homestead Exemption

$8,000

Lowers the equalized assessed value of the property and may be claimed in addition to the General Homestead Exemption

Eligibility: Age 65 or older, owns and occupies property as primary residenceDeadline: July 31st

Low-Income Senior Assessment Freeze

Freezes assessed value at base year amount

This exemption freezes the assessed value of your property for tax purposes

Eligibility: Senior 65+ with household income under state limitsDeadline: July 31st, renewed annually

Standard Homestead Exemption for Veterans with Disabilities

$2,500 AV reduction for 30-50% disability to 100% exemption for 70% or higher disability (if AV less than $250,000)

Provides reduction based on disability percentage

Eligibility: Veterans with service-connected disabilitiesDeadline: July 31st

Homestead Exemption for Persons with Disabilities

$2,000 reduction in assessed value

Additional reduction for disabled homeowners

Eligibility: Homeowners with qualifying disabilitiesDeadline: July 31st

Official Resources

Lake County Chief County Assessment Office →

Official county assessor website with property search tools, exemption applications, and appeal information

SmartFile E-Filing Portal →

Online portal for filing property tax appeals and exemption applications in Lake County

Lake County Property Tax Search →

Search property tax records, view assessments, and access property characteristics data

Illinois Property Tax Appeal Board →

State-level appeal board for property tax disputes if unsatisfied with county Board of Review decision

Check Your Lake County Assessment

Enter your address to see if your Lake County property is overassessed.

✓ All 50 states✓ Instant results✓ $49 flat fee

Frequently Asked Questions

What is the deadline to appeal my property taxes in Lake County?
There is a 30-day deadline from the date of publication to file an assessment appeal. The filing deadline for each property is listed on the assessment notice, which you typically receive in April. It's crucial to mark this date on your calendar as missing the deadline means forfeiting your right to appeal for that tax year. Generally, failure to file within the 30 day period forecloses appeal of the assessment for the year in question.
How do I file a property tax appeal in Lake County online?
To appeal your assessment online, start by creating an account through the Smartfile E-Filing Portal at https://lakecountyilpaefile.tylertech.com. The Lake County Board of Review's SmartFile E-Filing Portal requires filers to upload evidence to support each filing reason. Be sure to gather your evidence in advance, including documents from recent sales, appraisals and comparable grids. You will receive an email from the Board of Review confirming receipt of your filing and scheduling a date for your hearing. The online system allows you to research comparable properties and upload all necessary documentation.
What is the homestead exemption worth in Lake County?
The General Homestead Exemption lowers the equalized assessed value of your property by $8,000. For a home with the county's median assessed value, this translates to approximately $235 in annual tax savings at the 2.94% effective rate. Seniors can claim an additional Senior Homestead Exemption worth another $8,000 reduction in assessed value, potentially doubling their savings. Remember to apply by July 31st to affect next year's tax bill, and note that you can only claim homestead exemptions on one property that serves as your primary residence.
What happens at a Board of Review hearing in Lake County?
If the hearing is by phone, in-person or video, the hearing begins with the swearing-in of parties to the case. You can choose to have your hearing by phone, letter, in-person, or Zoom video (preferred). During the hearing, you'll present your evidence supporting why your assessment should be lowered, such as comparable sales data or a recent appraisal. Most cases can be resolved without in-person or telephone hearing, particularly cases based upon a recent purchase of a subject property, or those based upon an appraisal provided by an Illinois licensed provider. The Board will review your evidence against the assessor's data and make a determination.
How much can I save by appealing my property taxes in Lake County?
The potential savings from a successful property tax appeal in Lake County can be substantial given that the county's median property tax rate is 2.94% and median homeowners pay $8,943 in property taxes annually. Even a modest 10% reduction in your assessed value could save you nearly $900 per year. In the 2021 tax year alone, O'Connor saved property owners $46 million through successful appeals. The savings continue each year as long as your assessment remains at the reduced level, making the effort to appeal particularly worthwhile in this high-tax county.
What evidence do I need for a Lake County property tax appeal?
You'll need to prepare evidence by using the Lake County Comparable Grid at https://assessor.lakecountyil.gov, and other materials such as appraisals, or sales documents. For appeals based on a recent sale, provide a signed Settlement Statement, a signed HUD-1, the MLS listing history on the property and the recorded Illinois Real Estate Transfer Declaration (PTAX-203). For fair cash value appeals, provide an appraisal of a subject property and/or comparable sales of comparable property's selected from the subject property's assessment neighborhood, gridded on the appropriate county form. Make sure to gather at least 3-5 comparable properties similar to yours in size, age, and location.
Can I appeal my Lake County property taxes if I missed the Board of Review deadline?
If you missed the Board of Review deadline, you can still appeal to the State Property Tax Appeal Board, but only after receiving the Board of Review's decision. Appeals to the State Board must be filed within 30 days of the postmark date or personal service date of a local Board of Review's decision. Generally, failure to file within the 30 day period forecloses appeal of the assessment for the year in question. If a taxpayer has received a reduction in assessed value from the State Board and the County Board of Review has already adjourned for the subsequent year, the taxpayer may appeal the subsequent year's assessment directly to the State Board within 30 days.

For state-wide appeal information including Illinois's assessment ratio and deadlines, see our Illinois Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Illinois Counties

Cook County (Chicago)DuPage County (Naperville)Kane County (Aurora)McHenry County (Woodstock)Will County (Joliet)
← All Illinois property tax appeal info

Sources: https://www.lakecountyil.gov/551/Online-Appeal-Filing | https://www.ownwell.com/trends/illinois/lake-county | https://www.tax-rates.org/illinois/lake_county_property_tax | https://smartasset.com/taxes/illinois-property-tax-calculator

Last verified: 2026-02-15