Miss McKenna said final Board of Review hearings are underway and that, to date, final reviews have lowered assessed value by about $1,600,000. She said reductions have been concentrated in townships including Middleport, LOTA and Belmont and that residential properties accounted for the largest number of appeals.

On commercial appeals, McKenna said "Walmart is filing these appeals throughout the state," and that if a single appeal seeks more than $100,000 in reduction, statutory notice must be sent to other taxing bodies (often school districts), which may choose to intervene — often by hiring counsel — because school districts are typically the largest affected taxing body.

McKenna said the county could face a state equalizer if reductions meet the state's thresholds, which would affect reimbursement calculations on staff salary reimbursements and tax-roll adjustments. She said she will notify affected taxing bodies as required and consult with districts if Walmart proceeds to the Property Tax Appeal Board (PTAB).

What happens next: assessor's office will proceed with final hearings, republish notices if needed, and alert taxing bodies for large-value appeals; potential PTAB litigation would prompt intergovernmental coordination.