Property Tax Appeal Board  
www.state.il.us/agency/ptab

Pat Quinn, Governor

Agency LinksSkip to ContentSkip to State Links

About the Board
Office Locations 
Taxpayer Assistance
Forms
Practice and Procedure
Publications
Home
Illinois Home
[Search Tips]

Illinois Gallery Website


Inspector General


Agencies, Boards & Commissions


Illinois Legislature


FirstGov.gov


GovBenefits.gov


Kidz Privacy

 Application of Township Multiplier 

diagonal image

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.


Agency Features

Taxpayer Forms
Forms
Meeting Dates
Official Rules
Publications
Copyright 2013 Property Tax Appeal Board Disclaimer | Privacy Information | Kids Privacy | Web Accessibility | Agency Webmaster