Property Tax Appeal Board

PTAB's Current Operation Posture During the COVID-19 Pandemic:
 

PTAB's staff work in the office on a rotating basis to minimize the potential for exposure to the virus. The Stratton Office Building is open to the public. All members of the public wishing to enter PTAB's Stratton office, including those who are fully vaccinated, are required to wear a face-covering consistent with CDC guidance and maintain social distancing of at least six feet.  If the Illinois Secretary of State closes the Stratton Office Building, PTAB's office will automatically be closed to the public. 

The Suburban North Facility remains closed to the public. 

PTAB will continue to conduct all hearings virtually for the foreseeable future.  All hearings are open to the public via WebEx, and a schedule of hearings is located here http://www.ptab.illinois.gov/asi/hearingschedule.asp.


The Property Tax Appeal Board (PTAB or Board) is a quasi-judicial body made up of five Board Members appointed by the Governor, with the advice and consent of the Senate, and a professional staff to aid the Board. The PTAB 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, the PTAB's jurisdiction was expanded to include all Counties in Illinois. The Board primarily considers appeals after decisions from County Boards of Review. The burden of proof before the Board is "a preponderance of the evidence" when market value is the basis of the appeal or "clear and convincing evidence" when unequal treatment in the assessment process is the basis of the appeal. The Board will only determine the correct assessment of property on appeal based on equity and the weight of the evidence. 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.