Practice and Procedures

Generally, a dissatisfied taxpayer invokes the jurisdiction of the Property Tax Appeal Board by filing a petition for real property appeal with the Board. See Rule 1910.30. The petition must be filed within 30 days of the following: the postmark date or personal service date of written notice of the decision of the board of review ILCS 200/16-160); the postmark date or personal service date of written notice of the application of final, adopted township multipliers applied by the local board of review (see Rule 1910.30(b)); or the postmark date of the decision of the Property Tax Appeal Board lowering the assessment of the subject property if the board of review is no longer accepting appeals for the subsequent year (35 ILCS 200/16-185).

Section 1910.10(c) of the Rules provides:

Only a taxpayer or owner of property dissatisfied with the decision of a board of review as such decision pertains to the assessment of his property for taxation purposes, or a taxing body that has a tax revenue interest in the decision of the board of review on an assessment made by any local assessment officer, may file an appeal with the Board.

The petition for appeal to be filed with the Property Tax Appeal Board must be on the prescribed form. The forms vary according to the type of property appealed: residential, commercial, industrial or farm. The forms may be acquired from the Board office in Springfield or at the offices of all boards of review, or they may be downloaded from this website. 35 ILCS 200/16-165. All written and documentary evidence that the appellant intends to rely on must be submitted with the petition for appeal. Faxed copies of the forms will not be accepted.

Assessment Year appeals BEFORE 2016: submit 3 copies of completed form; 2 copies of board of review final decision OR 2 copies of a favorable prior PTAB decision; and 2 copies of all evidence. For assessment changes of $100,000 or more, submit all evidence in triplicate.
Assessment Year appeals for 2016 and AFTER: submit 1 copy EACH of completed form; board of review final decision OR a favorable prior PTAB decision; and all evidence. If the total documentation is 500 pages or more, you must submit three collated sets of the documents.

Generally, no written or documentary evidence will be accepted into the record of the appeal at the hearing. See Rule 1910.67(k). If additional time to submit written evidence is required, a letter requesting an extension of time must accompany the petition for real property appeal. In any event, the petition must be filed within the appropriate 30-day period or the Board will lose jurisdiction to consider the appeal. Section 1910.30(g) of the Rules provides:

If the contesting party is unable to submit written or documentary evidence with the petition, he must submit a letter requesting an extension of time with the petition. Upon receipt of such a request, the Board shall grant a 30 day extension of time. The Board shall grant additional or longer extensions for good cause shown. Good cause may include but is not limited to the inability to submit evidence for a cause beyond the control of the contesting party, such as the pendency of court action affecting the assessment of the property or the death or serious illness of a valuation witness. Without a written request for an extension, no evidence will be accepted after the petition is filed. Evidence sent by mail shall be considered as filed on the date postmarked.

The appellant is advised to provide all information required for submission on the petition form. Each copy of the petition form must bear an original signature of either the contesting party or his attorney. If the petition form is not completed fully or if it is not signed, the form will be returned. Section 1910.30(k) of the Rules provides:

All Information required to fully complete the petition shall be furnished by the contesting party at the time the petition is filed. Incomplete petitions and/or a letter shall be returned with an explanation or the reasons for the rejection. The contesting party must resubmit the corrected petition within 30 days after the date of the return of the petition. If the returned petition is not resubmitted within the 30-day period, the appeal will be dismissed from consideration by the Board. Petitions which are not signed, petitions which do not state the assessed valuations assigned by the local assessor and the board of review, petitions which do not state the assessed valuation considered correct by the contesting party, and petitions not containing all information as required herein, shall be treated as incomplete petitions. Written or documentary evidence will be accepted after receipt of a completed petition only when a letter requesting an extension of time was received and granted.

Any petition for appeal is date-stamped upon receipt by the Property Tax Appeal Board. The postmarks are retained for record purposes. The Board assigns a docket number to each petition received. The first two digits indicate the assessment year at issue; the following digits indicate the actual complaint number and the number of parcels appealed; the letter that follows (R, F, C, or I) indicates the type of property appealed; and the last digit (1, 2, or 3) indicates the amount of assessed valuation at issue ("1" indicates that less than $100,000 of assessed valuation is at issue; "2" indicates there is at least $100,000 and less than $300,000 of assessed valuation at issue; and "3" indicates there is $300,000 or more of assessed valuation at issue). Thus, a Property Tax Appeal Board docket number might appear as 10-01234.001-C-2.

To aid the parties to appeals before the Property Tax Appeal Board, definitions of commonly used terms have been provided in 1910.5 of the Rules. However, the definitions are intended only as an aid to interpretation and do not represent an attempt on the part of the Board to make policy or interpret law.

After a docket number is assigned to a petition, an appeal file is created. The Property Tax Appeal Board informs the appellant of the docket number assigned and of any deficiencies with either the petition or the evidence filed with it. At this time, extensions of time are granted if appropriate. Once the petition is determined to be complete, the Clerk of the Property Tax Appeal Board informs the county board of review by letter of the appeal. Copies of the petition and all documentation received are sent to the board of review/supervisor of assessments and to the state's attorney of the county in which the subject parcel is located. The boards of review are required, upon receipt of a petition for appeal filed with the Property Tax Appeal Board requesting a change of assessed valuation of $100,000 or more, to "serve a copy of the petition on all taxing districts as shown on the last available tax bill." 35 ILCS 200/16-180. To ensure compliance in such cases, the Property Tax Appeal Board requires the chair of the board of review to submit a certificate stating that copies of petitions have been served on all interested taxing districts. See Section 1910.40(f) of the Property Tax Appeal Board Rules. It is then incumbent on any taxing district wishing to participate in the Property Tax Appeal Board proceeding to file a request to intervene. If the appeal does not involve a change of $100,000 or more, notice to the state's attorney of an appeal is notice to all interested taxing districts.

• Fair Market Value

  When fair market value is the basis of an appeal, such value must be proved by a preponderance of the evidence. Although not required, an appraisal of the subject property estimating the market value of the property as of the assessment date is generally the best evidence to support value. It should be noted that an appraisal is not a letter of opinion that simply states the appraiser's opinion of the value of the subject property. Such opinion letters do not contain the data used by the appraiser and cannot be verified independently by the Board. An appraisal requires an examination of the three traditional approaches to value - the cost, income, and market approaches, if possible - and contains information on and analysis of the data relied on by the appraiser to form his opinion of value. However, an appraisal of the appealed property may not be necessary. Evidence of a recent sale of the property, recent sales of comparable properties, or recent construction costs of the subject may be used. If an appraisal is relied on, testimony of the appraiser must be presented if the appraisal and opinion of value are to be given much weight in the decision of the Property Tax Appeal Board. The Board accords little weight and credibility to appraisals submitted without testimony and without an opportunity for cross-examination of the appraiser. In all counties other than Cook County, a three-year county wide assessment level to be based on relevant sales during the previous three years as certified by the Illinois Department of Revenue will be considered where sufficient probative evidence is presented indicating the estimate of full market value of the subject property on the relevant real property assessment date of January 1. See Rules 1910.50(c)(1). In Cook County, the practice is somewhat different. See Rules 1910.50(c)(2) and (3).

• UnEqual Treatment/Uniformity

  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.

• Application of Township Multiplier

  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.

Cook

To help us help you, please keep in mind the following:

• Be certain that your appeal forms are complete and sufficient numbers of copies of evidence are submitted.
• Be sure to include two copies of the Cook County Board of Review (CCB/R) final decision (and re-review, if applicable). Even if you are filing off of a re-review, provide the original Final Decision of the B/R. If you are appealing after certification, we must also have a hardcopy of the township close date which can be found on the CCB/R website. Failure to do either of the above may result in dismissal of the appeal.
• For multiple parcel appeals, please utilize the Addendum to Petition form; in this instance, do not submit separate appeal forms for each Property Index Number.
• Printouts (AINQ, AISQ) of the subject property and comparables from the Cook County Assessor's Office will help clarify a proper value and better enable our hearing officers to prepare for a hearing. If not previously provided, these may well be 'requested' at hearing.
• Please do not send in additional correspondence for your appeal until after you have received a docket number. This includes withdrawals, evidence or requests for extensions.
• When sending correspondence, please copy all parties; i.e., the board of review and Intervenors, if any.
• When withdrawing appeals, please do so as soon as possible.
• Do not request a hearing unless you can add something substantive to the evidence submitted.

After your 'ready for hearing' letter has been issued:

• When negotiating a settlement, please do so as soon as possible; do not wait until the day before the hearing to do so. Also, please try to settle your cases as a triennial if you have multiple years pending before the Property Tax Appeal Board (PTAB).
• If you need to postpone your hearing, you will need to provide "good cause" such as the unavoidable absence of a key witness or your need to be in court on another case. (See Rule 1910.67(i) regarding unavoidable absence.)

When preparing for hearings:

• Realize that at PTAB, to receive a favorable decision, vacancy alone is not sufficient, nor is an income statement prepared by an attorney sufficient, without supporting market derived data.
• If the basis for an appeal is 'contention of law', then provide a supporting brief, with legal authority for your argument.
• Please have your witnesses at the hearing, especially the appraiser(s) who prepared and signed the appraisals.
• Use rebuttal wisely to show why the board of review's or Intervenor's evidence should be given less weight in our analysis.

At hearing:

• Your closing argument should focus on why the Board of Review's or Intervenor's evidence should not be considered sufficient and why your evidence is superior.

Once you receive your decision:

• You have 35 days from the decision date to file a complaint for administrative review in the Circuit Court or the Appellate Court depending on the change in assessment requested.
• You can get an amended decision within the 35 day administrative review filing period for a mistake in the calculation of an assessment or other clerical errors.
• If PTAB has issued a decision reducing the assessment after the board of review has adjourned or is no longer accepting assessment complaints for the subsequent assessment year you can file an appeal directly to PTAB within 30-days of the Board's decision. The Property Tax Code (PTC) also provides that if PTAB issues a decision reducing the assessment on an owner occupied dwelling that reduction is to remain in effect for the remainder of the general assessment period (triennial in Cook County) subject to equalization. You can request a so-called "rollover" within 30 days of the decision IF the result is a reduction, the residential property is owner occupied and it is part of the same triennial assessment period (you must note this on the application, see rule 1910.50(i) for more details). If a "rollover" is the basis of the appeal, submit a brief citing section 16-185 of the PTC explaining the property is owner occupied, PTAB granted a reduction while providing a copy of the decision and indicate the assessment years are within the same triennial assessment period. Please note the PTC is silent with respect to mandating the carrying forward of PTAB assessment reductions for industrial and commercial properties through the remainder of the general assessment period.
• For commercial and industrial appeals, given that the PTC does not speak to "rollovers" for these classes, you can file an appeal with the same evidence as long as it is reflective of the fair market value of the property for the assessment year in question. On the petition filed with PTAB, please make reference to any previous appeals that may be pending or closed involving the same property. This may allow for consolidation and efficiency as well as consistent decisions if evidence is identical.

Counties other than Cook

To help us help you, please keep in mind the following:

• Be certain that your appeal forms are complete and sufficient numbers of copies of evidence are submitted.
• Be sure to include two copies of the Cook County Board of Review (CCB/R) final decision (and re-review, if applicable). Even if you are filing off of a re-review, provide the original Final Decision of the B/R. If you are appealing after certification, we must also have a hardcopy of the township close date which can be found on the CCB/R website. Failure to do either of the above may result in dismissal of the appeal.
• For multiple parcel appeals, please utilize the Addendum to Petition form; in this instance, do not submit separate appeal forms for each Property Index Number.
• Printouts (AINQ, AISQ) of the subject property and comparables from the Cook County Assessor's Office will help clarify a proper value and better enable our hearing officers to prepare for a hearing. If not previously provided, these may well be "requested" at hearing.
• Please do not send in additional correspondence for your appeal until after you have received a docket number. This includes withdrawals, evidence or requests for extensions.
• When sending correspondence, please copy all parties; i.e., the board of review and Intervenors, if any.
• When withdrawing appeals, please do so as soon as possible.
• Do not request a hearing unless you can add something substantive to the evidence submitted.

After your "ready for hearing" letter has been issued:

• When negotiating a settlement, please do so as soon as possible; do not wait until the day before the hearing to do so. Also, please try to settle your cases as a triennial if you have multiple years pending before the Property Tax Appeal Board (PTAB).
• If you need to postpone your hearing, you will need to provide "good cause" such as the unavoidable absence of a key witness or your need to be in court on another case. (See Rule 1910.67(i) regarding unavoidable absence.)

When preparing for hearings:

• Realize that at PTAB, to receive a favorable decision, vacancy alone is not sufficient, nor is an income statement prepared by an attorney sufficient, without supporting market derived data.
• If the basis for an appeal is "contention of law," then provide a supporting brief, with legal authority for your argument.
• Please have your witnesses at the hearing, especially the appraiser(s) who prepared and signed the appraisals.
• Use rebuttal wisely to show why the board of review's or Intervenor's evidence should be given less weight in our analysis.

At hearing:

• Your closing argument should focus on why the Board of Review's or Intervenor's evidence should not be considered sufficient and why your evidence is superior.

Once you receive your decision:

• You have 35 days from the decision date to file a complaint for administrative review in the Circuit Court or the Appellate Court depending on the change in assessment requested.
• You can get an amended decision within the 35 day administrative review filing period for a mistake in the calculation of an assessment or other clerical errors.
• If PTAB has issued a decision reducing the assessment after the board of review has adjourned or is no longer accepting assessment complaints for the subsequent assessment year you can file an appeal directly to PTAB within 30-days of the Board's decision. The Property Tax Code (PTC) also provides that if PTAB issues a decision reducing the assessment on an owner occupied dwelling that reduction is to remain in effect for the remainder of the general assessment period (triennial in Cook County) subject to equalization. You can request a so-called "rollover" within 30 days of the decision IF the result is a reduction, the residential property is owner occupied and it is part of the same triennial assessment period (you must note this on the application, see rule 1910.50(i) for more details). If a "rollover" is the basis of the appeal, submit a brief citing section 16-185 of the PTC explaining the property is owner occupied, PTAB granted a reduction while providing a copy of the decision and indicate the assessment years are within the same triennial assessment period. Please note the PTC is silent with respect to mandating the carrying forward of PTAB assessment reductions for industrial and commercial properties through the remainder of the general assessment period.
• For commercial and industrial appeals, given that the PTC does not speak to "rollovers" for these classes, you can file an appeal with the same evidence as long as it is reflective of the fair market value of the property for the assessment year in question. On the petition filed with PTAB, please make reference to any previous appeals that may be pending or closed involving the same property. This may allow for consolidation and efficiency as well as consistent decisions if evidence is identical.

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). 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.

A subpoena is a legal document used to compel the testimony of an individual at a certain time and place or to require the production of books, papers, or other things.

Section 16-175 of the Property Tax Code, 35 ILCS 200/16-175, grants limited subpoena power to the Property Tax Appeal Board to compel the attendance of witnesses or the production of documents. This authority, however, does not include the power to compel access to a taxpayer's property for the purpose of preparing an appraisal. Section 1910.68(a) of the Board's Rules sets forth standards for issuance of a subpoena.

Subpoenas may be served by any person lawfully authorized to serve a subpoena within the state. The party requesting its issuance is responsible for its service and must pay all lawful witness and mileage fees. At the instance of any party requesting a subpoena or on its own motion, the Property Tax Appeal Board may petition any circuit court for an order enforcing the subpoena.

Any person responsible for the payment of property taxes on an appealed parcel, the owner of the parcel, or any taxing body that has a revenue interest in an appeal before the Property Tax Appeal Board may become a party to an appeal by filing a request to intervene. Space is available on the appeal form to list the name and address of the owner of property if a party other than the owner files a petition appealing the assessment of real property. In the case where a party other than the taxpayer or owner of property files an appeal, the Property Tax Appeal Board must inform the owner that an appeal has been filed on the property when it receives notification that such interests are involved. Such a person has 60 days from the notice that a taxing body has filed an appeal in which to file a request to intervene. In the case of an interested taxing district, the request to intervene must be filed within the later of 60 days of the notice of the pendency of an appeal sent to the state's attorney or, in appeals involving an assessment change request of $100,000 or more, within 60 days of the postmark of service by the board of review of a copy of the petition form. See Rule 1910.60(d).

Requests to intervene must be signed by the intervenor or his or her attorney. In the case of taxing districts, the request to intervene must be accompanied by a copy of the resolution of the governing board of the taxing body authorizing its legal representative to file a request to intervene. See Official Rules 1910.60(d)(2). All additional written and documentary evidence on which the intervenor intends to rely must be submitted with the request to intervene. If additional time is needed to compile and submit the additional written or documentary evidence, the intervenor must request an extension of time in writing at the time the request to intervene is filed. Requests to intervene filed without a copy of the properly adopted resolution authorizing representation will be treated as incomplete and will be returned. The filing of an incomplete request to intervene will not extend the 60-day deadline to intervene without a written request explaining good cause for failure to timely submit a properly completed request to intervene and resolution. Intervening parties may request and be granted extensions of time for good cause shown for filing additional written or documentary evidence permitted for contesting parties. See Rule 1910.60(f). Failure to submit evidence pursuant to rule will result in the rejection of any evidence proffered at the hearing and may result in default of the intervening party.

Any party to an appeal is allowed to adopt the evidence of any other party to the appeal; however, if a party adopts the evidence of another party, the adopting party is not allowed to withhold its authorization for settlement of an appeal if the party with whom it adopted evidence reaches an agreement in the pending appeal. The adopting party is bound by the terms of the stipulation or agreement. If a party chooses to adopt the evidence of another party, it cannot subsequently file evidence, motions, or requests for continuances. The adopting party may appear at pre-hearing conferences and the hearing of the appeal; however, the adopting party shall be prohibited from presenting a case-in-chief at the hearing. The adopting adopting party may submit rebuttal evidence and cross-examine witnesses. See Rule 1910.99.

Once all evidence has been gathered in an appeal, the case is ready for hearing. In some cases, the Property Tax Appeal Board determines that a prehearing conference is necessary. Rule 1910.73 establishes the standards for setting a prehearing conference.

Prehearing conferences are normally held at the Board's office in Springfield or Des Plaines, but other locations will be considered as a convenience for the parties.

For all appeals, the Property Tax Appeal Board normally sets hearings in the county seat of the county in which the subject property lies. In Cook County, due to its size and the number of appeals expected, numerous hearing sites in the county will be established. Rule 1910.67(b) provides:

Property Tax Appeal Board shall review all appeals filed in compliance with these rules to determine whether a hearing shall be held on any factual or legal issue. Whenever the Board determines that a hearing is not required, the appeal shall be decided based upon the evidence in the record. The Board shall hold a hearing at the request of any party in writing. In the event a hearing is deemed necessary, the Board shall give notice to all parties to the appeal of the time, date, and place of the hearing at least 20 days prior to hearing, unless the 20 day period is specifically waived by all the parties to the appeal.

Continuances of hearings may be granted for good cause shown in writing. Section 1910.67(i) of the Official Rules provides:

Good cause shall be the inability to attend the hearing at the date and time set by the Board for a cause beyond the control of the party, such as the unavoidable absence of a party, his attorney or material witness, or the serious illness or death of a witness or party. The Board shall set the hearing of a continued case at the time it sets other hearings of appeals from the county in which the subject of the continued appeal lies, unless the parties request that the Board decide the appeal based upon the evidence in the record without a formal hearing.

Property Tax Appeal Board hearings normally are conducted by duly authorized administrative law judges. These administrative law judges are empowered to administer oaths and to examine, under oath, all persons appearing at the hearing to testify or to offer evidence. The length of hearings is at the discretion of the Board. However, the Board usually permits hearings to proceed for any amount of time necessary to hear all evidence, testimony, and examination fully from all parties. The contesting party or appellant is required to provide a court reporter for purposes of transcribing the proceeding whenever there is $100,000 or more of assessed valuation at issue. 35 ILCS 200/16-190. The transcript prepared by the court reporter must be submitted as soon as possible but in no case later than within 60 days of the hearing date. See Rule 1910.98(b).

At the hearing, the appellant normally proceeds first, followed by the board of review, and the Intervenor(s), if any. Cross-examination follows a similar order. No party need be represented by counsel at a Property Tax Appeal Board proceeding. However, only parties and counsel are permitted to participate in the examination of witnesses. "Accountants, tax representatives, tax advisers, real estate appraisers, real estate consultants and others not qualified to practice law" are not permitted to question witnesses. Such persons are permitted to testify and to assist parties and counsel in the 1910.70(a).

The major purpose of the Property Tax Appeal Board hearing is the presentation of documentary and oral evidence and the cross-examination of witnesses. However, testimony and documentary evidence must be limited to what has been submitted pursuant to the Rules. The Rules provide that no documentary evidence will be accepted into the appeal record at the hearing unless that evidence has been submitted to the Property Tax Appeal Board before the hearing pursuant to rule. No appraisal testimony offered to prove the valuation asserted by a party will be permitted unless a documented appraisal signed by the witness who prepared it has been submitted pursuant to rule. See Rule 1910.67(l).

Stipulations agreed to by all parties are permitted in any Board appeal. However, the stipulation must be supported by evidence in the record and need not be accepted by the Board. See Rule 1910.55(b).

Hearings may be held before less than a majority of the members of the Board, and the chair may assign members or administrative law judges to hold hearings. The Board has enumerated its powers with respect to any proceeding in Rule 1910.67(h)(1):

In connection with any proceeding, the Board, or any of its designated hearing officers, shall have full authority over the conduct of a hearing and the responsibility for submission of the matter to the Board for decision. The Board or its designated hearing officer shall have those duties and powers necessary to these ends, including:

• To conduct hearings and pre-hearing conferences;
• To admit or exclude testimony or other evidence into the record pursuant to this Part;
• To administer oaths and affirmations and examine all persons appearing at the hearing to testify or to offer evidence;
• To require the production of any book, record, paper or document at any stage of the appeal or of the hearing which is the foundation for any evidence or testimony presented in the appeal;
• To require the submission of briefs on issues of law raised during the hearing within 60 days after the termination of the hearing;
• To call upon any person at any stage of the hearing to produce witnesses or information that is material and relevant to any issue; and
• To ensure that the hearing is conducted in a full, fair and impartial manner, that order is maintained, and that unnecessary delay is avoided in the disposition of the hearing.

Administrative law judges are empowered to exercise the full authority of the Board with respect to the conduct and control of any proceeding.

Appeals before the Board are de novo, meaning they are considered as if the board of review never heard or decided your assessment appeal.

The burden of proof in Board proceedings is generally a mere preponderance of the evidence. However, courts have ruled that when equity of assessments is at issue, the appealing party must establish the lack of uniformity by clear and convincing evidence. The Board has listed these separate burdens of proof in Rule 1910.63(e):

When market value is the basis of the appeal, the value of the subject property must be proved by a preponderance of the evidence. When unequal treatment in the assessment process is the basis of the appeal, the inequity of the assessments must be proved by clear and convincing evidence.

Once the rebuttal period has ended where no hearing was requested or once the hearing before the Property Tax Appeal Board has been terminated and all briefs and any required additional documentation are received, the Board renders its decision. A majority of the Board is necessary to make a decision. See Rule 1910.50(e). Assessments set by the Property Tax Appeal Board are subject only to the state equalization factor as established by the Illinois Department of Revenue. See Rule 1910.10(b).

Section 16-185 of the Code, 35 ILCS 200/16-185, provides:

The extension of taxes on any such assessment so appealed shall not be delayed by any proceeding before the Board, and, in case the assessment is altered by the Board, any taxes extended upon the unauthorized assessment or part thereof shall be abated, or, if already paid, shall be refunded with interest as provided in Section 23-20.

This provision is authority for the county treasurer to issue a refund once the decision of the Property Tax Appeal Board reducing the assessment is final. Interest will be paid on refunds generated from Property Tax Appeal Board decisions. Interest begins from the date taxes are due or the date paid, whichever is later. The Property Tax Appeal Board can correct or revise its decisions, once rendered, at any time before the expiration of the administrative review filing period as provided in the Administrative Review Law if a mistake in the calculation of an assessment or other clerical error is discovered. See Rule 1910.50(d). However, the Board's enabling statute provides no means for rehearing or reconsideration of its decisions for substantive reasons.

Standing Order on Pre-Hearing Conferences and Continuances.

• Pre-Hearing Conferences - Formal Settlement Conferences (86 Ill.Admin.Code §1910.73). The purpose of a pre-hearing conference is to assist in a speedy resolution of cases before this Board by narrowing the issues. To this end, it is in the Executive Director's or a hearing officer's discretion to set a pre-hearing conference for any matter which may benefit from such conference.
• Hearing Continuances (86 Ill.Admin.Code §1910.67(i). Once the Board schedules a hearing, the Board will not grant a continuance, based on a party's motion, without the party showing "good cause," as defined in the rule. When the basis for the continuation is the inability of a party or witness to attend the hearing, the movant must attach, to the motion, a notarized affidavit attesting to the reason(s) a party or witness cannot attend. The affidavit shall be sworn to by the individual who is unable to participate in the hearing. When a party or witness cannot personally attend an in-person hearing but is otherwise available, it is within the Executive Director's discretion to allow that party or witness to attend remotely via a virtual platform such as WebEx. The Board expressly states - a continuance for a party or parties to sign, execute or vote on an agreed stipulation is not "good cause".
• Sanctions (86 Ill.Admin.Code. §1610.69). Sanctions will be imposed for a party's failure to comply with the Board's rules concerning pre-hearing conferences and hearing continuances, up to and including a finding of default.

Standing Order No. 2 - Use of Unauthorized Forms and Enforcement of Rule 1910.80

• The Property Tax Appeal Board (PTAB) provides, as required by law, the forms a party must use when filing an appeal before PTAB. 35 ILCS 16-165; 86 Ill.Admin.Code 1910.30(c) and 1910.80. All parties are ordered to use PTAB’s prescribed forms whether a party is filing by paper or through the e-filing portal (abbreviated "EFP” in PTAB’s rules). Any party not complying with PTAB’s rules will be subject to sanctions.

Standing Order No. 3 - Rollover Statute (35 ILCS 200/16-185)

• The standing order expressly articulates the Board's interpretation of the Rollover Statute (35 ILCS 200/16-185) and requires PTAB's staff to make recommendations in accordance with that interpretation. In some pending cases, this interpretation may result in unintended consequences for taxpayer appellants.

The administrative review process is hyper technical, and this section is a general overview; it is not intended to be a substitute for professional legal advice.

Section 16-195 of the Code provides: "Final administrative decisions of the Property Tax Appeal Board are subject to review under the provisions of the Administrative Review Law, except that in every case where a change in assessed valuation of $300,000 or more was sought, that review shall be afforded directly in the Appellate Court for the district in which the property involved in the Board's decision is situated, and not in the circuit court."

1. An action to review a final PTAB decision, when the change in assessed valuation sought was less than $300,000, is begun by filing a complaint in the circuit court "within 35 days from the date that a copy of the decision sought to be reviewed was served upon the party affected by the decision." ILCS 5/3-103. Generally, administrative review is taken in the circuit court where the subject property is located. Summons must be served by registered or certified mail on the administrative agency and on each of the other parties to the appeal before the agency as required by statute. 735 ILCS 5/3-105, 5/3-107. It is especially important to note this provision since failure to join all parties of record before the Board may lead to dismissal of the action.

   The Board in any administrative review generally appears by the Illinois Attorney General's office. The Board files its answer, which consists of the record of proceedings before it, by a written motion or by a written appearance. 735 ILCS 5/3-106. The answer of the agency consists of the original or a certified copy of the entire record of proceedings under review including the evidence that was heard and the findings and decision(s) issued by it. By order of the reviewing court or by stipulation of the parties, this record may be shortened by the elimination of portions of the record. If the complaint specifies that only a portion or none of the record shall be filed, and if the agency or any other defendant objects, the court shall hear the parties on this issue and determine what is to be included in the agency's answer. 735 ILCS 5/3-108(b).

   Section 16-195 of the Property Tax Code provides:

   The Property Tax Appeal Board shall certify the record of its proceedings only if the taxpayer or other entity seeking review under the Administrative Review Law pays to it for each page of legal size or smaller, the sum of 75¢ per page for testimony taken before the Board and 25¢ per page for all other matters contained in the record, and for any page larger than legal size the sum of $1, except that these charges may be waived when the Board is satisfied that the aggrieved party cannot afford to pay such charges. There shall be no charge to the taxpayer or other entity for certification by the Property Tax Appeal Board of any pages of the record which are furnished for inclusion in the record by the taxpayer or other entity seeking review. If payment for the record is not made by the taxpayer or other entity within 30 days after notice from the Board or the Attorney General of the cost thereof, the court in which the proceeding is pending, on motion of the Board, shall dismiss the complaint. 35 ILCS 200/16-195.

   The Administrative Review Law also requires that the complaint for review be dismissed if the costs of record preparation are not paid. 735 ILCS 5/3-109.

   Final orders of the circuit courts in administrative review are reviewable by appeal in the appellate and supreme courts. 735 ILCS 5/3-112. However, an order of remand is not a final order subject to such review if the agency must do more than enter a judgment or decree in accordance with the court's directions. The circuit court retains jurisdiction of the action until a final disposition is made. Thus, the agency must first issue its decision on remand before a review of the judgment of the circuit court may be taken.

2. In appeals in which a change of $300,000 or more in assessed valuation was sought before the Board, direct review is afforded in the appellate court for the district in which the property is situated. A change in assessed valuation of $300,000 or more is the difference between the board of review's final assessment and the proposed assessment sought by the appellant on his petition for appeal with the Board.

Revenue - (35 ILCS 200/) Property Tax Code.

The Official Rules of the Property Tax Appeal Board are subject to amendment. The PTAB's current Rules can be accessed at the Illinois General Assembly website.

The Property Tax Appeal Board has proposed amendments to its rules. The Notice of Proposed Amendments was published in the Illinois Register 2022, Volume 46, Issue 44 - October 28, 2022.

View PTAB's Affirmative Action Plan.