Property Tax Appeal Board

Pat Quinn, Governor

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 Creation and Authority of the Board

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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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