Illinois property tax appeals and assessments

Which state body hears appeals?

How do property tax appeals work in Illinois outside Cook County?

1. Homes are assessed at 33 1/3% of fair cash value, as of January 1 of the tax year. The Illinois Department of Revenue equalizes each county so the county as a whole meets that level.
2. File a complaint with your county Board of Review within 30 calendar days after the assessment list is published. Mailed complaints count as filed on the postmark date.
3. If you disagree with the Board's decision, petition the state Property Tax Appeal Board within 30 days after the date of the written decision notice. PTAB charges no fee.
4. Instead of PTAB, you can file a tax objection in circuit court within 75 days after the first penalty date of the final installment. Choosing PTAB rules out a valuation tax objection for that year.

Can an Illinois Board of Review raise my assessment?

Yes. Outside Cook, a county Board of Review may raise, lower or adjust any assessment before it finishes its review, after notice to the owner.

What should I know about PTAB?

A PTAB reduction on an owner-occupied home carries forward for the rest of the general assessment period unless the home sells.

• PTAB is statewide and free to use. Any party may represent themselves; only Illinois-licensed attorneys may represent others. Not legal advice.
• For an equity (uniformity) appeal, PTAB asks for at least three comparable properties from your neighborhood, similar in location, size and age, construction and style.
• Evidence goes in with the petition. If it isn't ready, ask in writing with the petition for an extension; PTAB grants 30 days.

How is Cook County different?

Cook County has two local stages each year, the Cook County Assessor and then the Board of Review, and each township has its own dates. Homes there are assessed at 10% of market value, not 33 1/3%.

When are property tax appeal deadlines in Illinois?

County board of review: Outside Cook County, a Board of Review complaint is due 30 calendar days after the assessment list is published. Property Tax Appeal Board: Outside Cook County, a PTAB appeal is due within 30 days after the date of the Board of Review decision notice.

Deadline ruleCounty board of review

Outside Cook County, a Board of Review complaint is due 30 calendar days after the assessment list is published.[1]

Deadline ruleProperty Tax Appeal Board

Outside Cook County, a PTAB appeal is due within 30 days after the date of the Board of Review decision notice.[2]

Deadline ruleIllinois Property Tax Appeal Board

Appeal to the Property Tax Appeal Board within 30 days of the Board of Review decision notice (in Cook, or 30 days after the Board closes the township, whichever is later).[2]

When a filing counts as on timeCounty board of review

Outside Cook, mailed complaints count as filed on the postmark date.[1]

Deadline detailIllinois Property Tax Appeal Board · Board response

After the PTAB notifies the Board of Review of the appeal, the Board has 90 days to file its Notes on Appeal and evidence.[3]

Deadline detailIllinois Property Tax Appeal Board · When evidence is due

Evidence goes in with the PTAB petition. If it isn't ready, ask for an extension in writing with the petition; the PTAB grants 30 days.[2]

Deadline detailIllinois Property Tax Appeal Board · Rebuttal

Each party has 30 days after first receiving the other side's evidence to file rebuttal evidence at the PTAB.[4]

Who decides property tax appeals in Illinois?

In Illinois, a formal appeal goes in writing to the county board of review; that appeal is required before any further appeal to the State Property Tax Appeal Board or the circuit court. Illinois Property Tax Appeal Board · Exclusive: Choosing PTAB rules out a valuation tax objection in Circuit Court for that year (and vice versa).

Appeal steps

In Illinois, a formal appeal goes in writing to the county board of review; that appeal is required before any further appeal to the State Property Tax Appeal Board or the circuit court.[5]

Appeal stepsIllinois Property Tax Appeal Board · Exclusive

Choosing PTAB rules out a valuation tax objection in Circuit Court for that year (and vice versa).[6]

What the appeal is calledIllinois Property Tax Appeal Board

At the state Property Tax Appeal Board (PTAB) you file a petition to appeal the Board of Review decision.[6]

Tax objection in circuit court

Outside Cook, tax objection complaints are due within 75 days after the first penalty date of the final installment.[7]

How is a property tax appeal filed in Illinois?

Illinois Property Tax Appeal Board: PTAB petitions can be filed online (eFiling Portal), by mail, or in person. Fax is not accepted. Illinois Property Tax Appeal Board · Fax: The PTAB does not accept petitions or evidence by fax.

How to fileIllinois Property Tax Appeal Board

PTAB petitions can be filed online (eFiling Portal), by mail, or in person. Fax is not accepted.[2]

How to fileIllinois Property Tax Appeal Board · Fax

The PTAB does not accept petitions or evidence by fax.[8]

How to fileIllinois Property Tax Appeal Board · Paper

Paper PTAB appeals must be mailed or hand-delivered to the Springfield office; the PTAB recommends e-filing all appeals.[9]

FormsIllinois Property Tax Appeal Board

PTAB appeals use the Board's prescribed petition form (for homes, the Residential Appeal Form), one petition per separately assessed parcel, identified by PIN.[2]

FormsIllinois Property Tax Appeal Board · Attachments

File one copy each of the PTAB petition, the Board of Review decision notice, and your evidence (three copies if over 500 pages).[2]

FormsIllinois Property Tax Appeal Board · Incomplete

The PTAB returns incomplete petitions (e.g. unsigned, or missing the assessed values or an e-mail address); the corrected petition is due within 30 days or the appeal is dismissed.[2]

Filing feeIllinois Property Tax Appeal Board

There is no fee to appeal to the PTAB.[8]

Who may fileProperty Tax Appeal Board

At the PTAB, only Illinois-licensed attorneys may represent others; owners may represent themselves.[10]

Who may fileFiling yourself at the Property Tax Appeal Board

Any party may represent themselves at the PTAB.[10]

Who may fileIllinois Property Tax Appeal Board

At PTAB hearings only Illinois-licensed attorneys may represent someone else; owners may represent themselves.[10]

Who may fileIllinois Property Tax Appeal Board · Companies and trusts

Corporations, LLCs, partnerships and similar entities must use an Illinois attorney at every stage.[10]

HearingsIllinois Property Tax Appeal Board

PTAB hearings are held in Springfield or Des Plaines, elsewhere in Illinois, or by video conference.[11]

HearingsIllinois Property Tax Appeal Board · Notice

If the PTAB holds a hearing, it sends notice at least 20 days ahead. A video hearing needs the agreement of the Board and all parties.[11]

HearingsIllinois Property Tax Appeal Board · On record

PTAB may decide on the written record without a hearing; any party can request a hearing in writing.[11]

What evidence do Illinois review bodies accept?

Illinois boards of review hear appeals showing market value is too high, the assessment level is above the local median, the property data is wrong, or similar neighboring homes are assessed lower. Illinois Property Tax Appeal Board: PTAB grounds: market value (recent sale, comparable sales, appraisal, recent construction), equity/uniformity, or a legal argument.

Evidence accepted

Illinois boards of review hear appeals showing market value is too high, the assessment level is above the local median, the property data is wrong, or similar neighboring homes are assessed lower.[5]

Evidence acceptedIllinois Property Tax Appeal Board

PTAB grounds: market value (recent sale, comparable sales, appraisal, recent construction), equity/uniformity, or a legal argument.[8]

Evidence ruleIllinois Property Tax Appeal Board · After petition

Without an extension request filed with the petition, the PTAB accepts no evidence after the petition is filed.[2]

Evidence ruleIllinois Property Tax Appeal Board · Appraisals

PTAB does not require an appraisal; it notes that a letter stating only a conclusion of value is not an appraisal.[8]

Evidence ruleIllinois Property Tax Appeal Board · Written brief

A PTAB petition must state the facts behind the objection; a legal argument needs a brief filed with the petition.[2]

Evidence ruleIllinois Property Tax Appeal Board · Comparable properties

For an equity (uniformity) appeal, submit at least three comparable properties from your neighborhood.[8]

Evidence ruleIllinois Property Tax Appeal Board · Comps definition

PTAB describes a comparable property as one like yours in location, size and age, construction, and style.[8]

Evidence ruleIllinois Property Tax Appeal Board · New evidence

PTAB reviews the case fresh and is not limited to the evidence given to the Board of Review.[12]

Evidence ruleIllinois Property Tax Appeal Board · Photographs

The PTAB rules say a photo of the property should be included with the petition if it helps explain the appeal.[2]

Evidence ruleIllinois Property Tax Appeal Board · Rebuttal

PTAB rebuttal evidence can't add new evidence such as an appraisal or newly found comparable properties.[4]

Evidence ruleIllinois Property Tax Appeal Board · Recent purchase

For a recent-purchase argument at PTAB, include the settlement statement, the transfer declaration or the sale contract.[8]

Evidence ruleIllinois Property Tax Appeal Board · Requested value

The PTAB petition must list the Board of Review's land, building and total assessed values and the land, building and total values the owner claims are correct.[2]

Evidence not acceptedIllinois Property Tax Appeal Board

PTAB decides assessments only; it cannot review the tax bill amount or tax rate.[13]

Can an assessment go up on appeal in Illinois?

County board of review: Outside Cook, boards of review may raise, lower or adjust any assessment before finishing their review, after notice to the owner. Property Tax Appeal Board: Statewide, a PTAB reduction on an owner-occupied home carries forward for the rest of the general assessment period unless the home sells.

Can the value go up?County board of review

Outside Cook, boards of review may raise, lower or adjust any assessment before finishing their review, after notice to the owner.[1]

Does a reduction carry forward?Property Tax Appeal Board

Statewide, a PTAB reduction on an owner-occupied home carries forward for the rest of the general assessment period unless the home sells.[14]

Does a reduction carry forward?Illinois Property Tax Appeal Board

If PTAB lowers the assessment of an owner-occupied home, the lower value stays for the rest of the reassessment period (subject to equalization) unless the home sells.[14]

Which exemptions exist in Illinois?

Illinois's General Homestead Exemption lowers an owner-occupied home's equalized assessed value by up to $6,000 (up to $8,000 in counties next to Cook and $10,000 in Cook).

Homeowner exemption

Illinois's General Homestead Exemption lowers an owner-occupied home's equalized assessed value by up to $6,000 (up to $8,000 in counties next to Cook and $10,000 in Cook).[15]

How does reassessment and equalization work in Illinois?

Illinois law requires every non-farm property to be inspected and revalued once every four years (every three years in Cook County); assessors may revalue in between if a value is wrong. Illinois assessments are as of January 1 of the tax year.

Reassessment cycle

Illinois law requires every non-farm property to be inspected and revalued once every four years (every three years in Cook County); assessors may revalue in between if a value is wrong.[16]

Valuation date

Illinois assessments are as of January 1 of the tax year.[17]

Level of assessment

Outside Cook County, property is assessed at 33 1/3% of fair cash value.[18]

State equalization factor

The Illinois Department of Revenue equalizes each county so property is assessed at 33 1/3% of fair cash value overall.[19]

Who can answer questions about assessments in Illinois?

Illinois Property Tax Appeal Board: Property Tax Appeal Board phones: 217-782-6076 (Springfield), 312-793-0015 (Chicago).

ContactIllinois Property Tax Appeal Board

Property Tax Appeal Board phones: 217-782-6076 (Springfield), 312-793-0015 (Chicago).[8]

What other statewide rules apply in Illinois?

In Illinois, if you appeal a board of review decision to the Property Tax Appeal Board or circuit court, you must still pay your property taxes while that appeal is pending. Illinois Property Tax Appeal Board: A PTAB appeal does not delay the tax bill; taxes still come due and should be paid on time.

Paying the tax while you appeal

In Illinois, if you appeal a board of review decision to the Property Tax Appeal Board or circuit court, you must still pay your property taxes while that appeal is pending.[5]

Paying the tax while you appealIllinois Property Tax Appeal Board

A PTAB appeal does not delay the tax bill; taxes still come due and should be paid on time.[8]