Property Tax Appeal Board  
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Pat Quinn, Governor

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 Uniformity 

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Illinois courts have stated that when a lack of uniformity in the assessment process is the basis of an appeal, the disparity of assessments must be proved by clear and convincing evidence. The Property Tax Appeal Board has ruled that isolated examples of assessment inequities are not sufficient to substantiate an assessment reduction. When the assessment of a residential property is at issue, the Board usually rules that the assessment comparables must be located in the same neighborhood or subdivision as the subject. Proof of assessment inequity should consist of more than a simple showing of assessed values per square foot of the subject and the alleged comparables. There should also be a showing of physical, locational, and jurisdictional similarities as well as market value considerations.

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