Property Tax Appeal Board

The PTAB has developed an e-filing portal to increase the efficiency of PTAB's operations and to reduce costs to the taxpayers of Illinois. To address the reality of e-filing, the PTAB has amended its administrative rules, which mandate e-filing in a staggered manner depending on the type of appeal and location of the subject property. The e-filing system utilizes an outside vendor and is designed to integrate petition data into PTAB's existing systems. During the February 2023 board meeting, the PTAB issued Standing Order No. 2 regarding PTAB's e-filing portal. The Standing Order will be strictly enforced. The administrative rules regarding e-filing are now effective and enforceable. A user guide for using the e-filing system is also available.

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.