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The Property Tax Appeal Board (PTAB) is a quasi-judicial body made up
of five Members and a professional staff which serves the
Board. The Board was created in 1967 to provide an unbiased forum for
taxpayers and taxing bodies outside of Cook County that are dissatisfied
with property assessments. In 1997, PTAB's jurisdiction was expanded to include all Counties in Illinois. The Board will only consider appeals after decisions from County Boards of Review. The burden of proof before the Board is "the manifest weight of evidence." The Board
will only determine the correct assessment of property on appeal. The amount of
the tax bill or the tax rate used in the computation is determined by local
county officials and may not be appealed to the Board. Likewise, the Board has no jurisdiction to exempt property from taxation.
The Governor appoints five Board Members subject to the advice
and consent of the State Senate. The Members serve six year terms, and no
more than three may be from the same political party. The Governor
designates a chairman. The Board appoints an Executive Director to direct and manage all legal, administrative and operational activities of PTAB. The Executive Director also serves as the agency’s legal counsel and as liaison to the legislative, judicial and executive branches of state government.
Appeals are heard by a professional staff of administrative law judges who are
either qualified attorneys or property appraisal specialists. Hearings are usually set in the county
as required throughout the year and are open to the public. Hearings
are conducted according to rules and policies established by the Board. The rules were
established to insure the taxpayer a "fair and impartial" hearing. The
taxpayer may elect to hire an attorney or proceed on their own behalf
("pro se").
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