Property Tax Appeal Board

Pat Quinn, Governor

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 Application of Township Multiplier 

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If the application by the local board of review of a township multiplier gives rise to an appeal to the Property Tax Appeal Board, the appealing party must show a lack of uniformity or that the fair market value of the subject property as indicated by the equalized assessment exceeds the actual market value of the property. If the appeal is based on overvaluation, the fair market value of the subject property must be proved. The burden of proof in these cases is also a preponderance of the evidence. Section 16-180 of the Property Tax Code provides: "Where no complaint has been made to the board of review of the county where the property is located and the appeal is based solely on the effect of an equalizing factor assigned to all property or to a class of property by the board of review, the Property Tax Appeal Board shall not grant a reduction in assessment greater than the amount that was added as the result of the equalizing factor." The Board has interpreted this provision to mean that only a positive equalization factor that increases an assessment may be appealed. In the case of a negative factor, an equalization factor that is less than 1.0, since no value is added to the assessment of the appealed property, no reduction in assessed value would be possible.

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