Property Tax Appeal Board

Pat Quinn, Governor

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 Response of the Board of Review 

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The local board of review must respond to the petition for appeal within 90 days of the date it is informed of the appeal. See Rule 1910.40. The response and documentation in defense of the appeal normally are prepared by either the chief county assessment officer or the board of review. The response must be on the prescribed form and must be accompanied by all written and documentary evidence on which the board of review intends to rely. The prescribed form is Board of Review Notes on Appeal. This form requires certain identifying information for the parcel under appeal. It also provides space for an explanation of the board of review's opinion of the fair market value of the subject property and an explanation of the derivation of the opinion. The board of review can indicate its willingness to stipulate in the appeal. If the board of review wishes to settle the matter, space is provided for an indication of the revised opinion of assessment, an explanation of the board of review's revised opinion of the fair market value of the subject property, and an explanation of the derivation of the opinion. Space is also provided for proof of the opinion basis. The form must be completed to show land, improvement, and total assessment as assigned by the assessor and by the board of review. The assessments must also be adjusted to reflect the application of a township multiplier when applicable. The Notes on Appeals must be completed and filed with the Property Tax Appeal Board together with any documentation the board of review intends to rely on within 90 days of the date of the letter to the board informing it of the appeal. Boards of review may request and be granted extensions of time for filing additional written or documentary evidence as permitted for contesting parties. See Rule 1910.40(d). This information must be filed in duplicate (or triplicate if the change in assessed valuation sought is $100,000 or more). In cases of an assessment adjustment of $100,000 or more, the chair of the board of review must also file a certificate stating that all taxing districts listed on the last available tax bill have been mailed copies of the petitions filed with the Property Tax Appeal Board and indicating the date on which the mailing was made. Extensions of time for filing the Notes on Appeals and documentation will be granted when requested in writing for good cause. As with the contesting party, no evidence is accepted from the board of review at the hearing unless certain criteria is met. (See Rule 1910.67(k)).
Section 16-185 of the Property Tax Code, 35 ILCS 200/16-185 states, in part, as follows:
If the Property Tax Appeal Board renders a decision lowering the assessment of a particular parcel on which a residence occupied by the owner is situated, such reduced assessment, subject to equalization, shall remain in effect for the remainder of the general assessment period as provided in Sections 9-215 through 9-225, unless that parcel is subsequently sold in an arm's length transaction establishing a fair cash value for the parcel that is different from the fair cash value on which the Board's assessment is based, or unless the decision of the Property Tax Appeal Board is reversed or modified upon review.

With receipt of a petition in a current year alleging that the Board has lowered the assessment of an owner-occupied parcel of property for the prior year, the Property Tax Appeal Board will require evidence of a recent, arm's-length sale of the property. If no sale has occurred, the Property Tax Appeal Board will issue a decision for the current year adopting its decision for the prior year subject only to equalization. If the property has transferred, the appeal goes forward without reference to the prior year's reduction.

A similar procedure is followed by the Property Tax Appeal Board in cases involving nonresidential property that was the subject of an appeal in the prior year. In these cases, the Board will inform the local board of the filing of the appeal and request the local board to inform the Property Tax Appeal Board if it intends to submit newer or more evidence than was submitted in the prior year's appeal. If no new or additional evidence is submitted, the Property Tax Appeal Board will usually issue a decision granting an assessment consistent with the decision in the prior year.

With receipt of the information and Notes on Appeals from the board of review, the Property Tax Appeal Board forwards a copy of the information to the appellant or his attorney. All parties are permitted to submit rebuttal evidence or documentation within 30 days of receipt of any argument and accompanying documentation of any other party. See Rule 1910.66. Once rebuttal evidence is received, a copy is transmitted to the other party.

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