Cook County Board of Review Administrative No Change Request

Filing an Appeal

Generally, a dissatisfied taxpayer invokes the jurisdiction of the Property Tax Appeal Board past filing a petition for real property appeal with the Board. Meet Rule 1910.thirty. The petition must be filed inside 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 engagement of written detect of the application of concluding, adopted township multipliers applied by the local board of review (meet Rule 1910.30(b)); or the postmark date of the decision of the Belongings Revenue enhancement Appeal Board lowering the assessment of the subject holding if the board of review is no longer accepting appeals for the subsequent twelvemonth (35 ILCS 200/16-185).

Section 1910.ten(c) of the Rules provides:

Merely a taxpayer or owner of property dissatisfied with the decision of a board of review as such determination pertains to the cess of his holding for taxation purposes, or a taxing torso that has a tax revenue interest in the decision of the board of review on an assessment fabricated past whatsoever local assessment officer, may file an appeal with the Lath.

The petition for appeal to be filed with the Property Tax Appeal Board must be on the prescribed grade. The forms vary according to the type of property appealed: residential, commercial, industrial or farm. The forms may be acquired from the Board role 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 prove that the appellant intends to rely on must exist submitted with the petition for entreatment. Faxed copies of the forms will not be accepted.

Assessment Twelvemonth appeals BEFORE 2016: submit three copies of completed form; two copies of board of review terminal conclusion OR 2 copies of a favorable prior PTAB decision; and ii copies of all evidence. For cess changes of $100,000 or more, submit all evidence in triplicate.
Assessment Twelvemonth appeals for 2016 and AFTER: submit 1 re-create 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 than, yous 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 boosted fourth dimension to submit written evidence is required, a alphabetic character requesting an extension of time must accompany the petition for real property appeal. In any event, the petition must exist filed within the appropriate 30-day menses or the Board will lose jurisdiction to consider the entreatment. Department 1910.xxx(g) of the Rules provides:

If the battling political party is unable to submit written or documentary evidence with the petition, he must submit a alphabetic character requesting an extension of fourth dimension with the petition. Upon receipt of such a request, the Board shall grant a 30 day extension of fourth dimension. The Board shall grant additional or longer extensions for expert crusade shown. Good cause may include but is not express to the disability to submit prove for a crusade beyond the control of the battling 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 accustomed later the petition is filed. Evidence sent by postal service shall be considered as filed on the appointment postmarked.

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

All Data required to fully consummate the petition shall exist furnished by the battling party at the time the petition is filed. Incomplete petitions and/or a alphabetic character shall be returned with an explanation or the reasons for the rejection. The contesting party must resubmit the corrected petition within xxx days later the appointment of the return of the petition. If the returned petition is not resubmitted within the xxx-twenty-four hour period period, the appeal volition be dismissed from consideration past the Lath. Petitions which are not signed, petitions which do not state the assessed valuations assigned past the local assessor and the board of review, petitions which do not land the assessed valuation considered correct by the contesting party, and petitions non containing all information as required herein, shall be treated every bit incomplete petitions. Written or documentary prove 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 engagement-stamped upon receipt by the Holding Revenue enhancement Appeal Board. The postmarks are retained for record purposes. The Lath assigns a docket number to each petition received. The showtime two digits indicate the assessment year at issue; the following digits betoken the actual complaint number and the number of parcels appealed; the alphabetic character that follows (R, F, C, or I) indicates the type of holding appealed; and the terminal digit (1, 2, or three) indicates the amount of assessed valuation at result ("1" indicates that less than $100,000 of assessed valuation is at effect; "2" indicates there is at least $100,000 and less than $300,000 of assessed valuation at event; and "3" indicates there is $300,000 or more of assessed valuation at outcome). Thus, a Property Tax Appeal Board docket number might announced as 10-01234.001-C-two.

To aid the parties to appeals earlier the Property Tax Appeal Lath, definitions of ordinarily used terms have been provided in 1910.5 of the Rules. However, the definitions are intended just equally an assist to interpretation and exercise not represent an attempt on the part of the Board to brand policy or translate constabulary.

Later a docket number is assigned to a petition, an appeal file is created. The Holding Taxation Appeal Lath informs the appellant of the docket number assigned and of any deficiencies with either the petition or the show filed with it. At this fourth dimension, extensions of time are granted if advisable. One time the petition is determined to exist complete, the Clerk of the Belongings Tax Appeal Board informs the county lath 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'due south attorney of the county in which the field of study parcel is located. The boards of review are required, upon receipt of a petition for appeal filed with the Holding Taxation Appeal Board requesting a change of assessed valuation of $100,000 or more than, to "serve a copy of the petition on all taxing districts as shown on the final available revenue enhancement bill." 35 ILCS 200/16-180. To ensure compliance in such cases, the Property Tax Appeal Board requires the chair of the lath of review to submit a certificate stating that copies of petitions have been served on all interested taxing districts. See Section 1910.twoscore(f) of the Property Tax Entreatment Board Rules. It is then incumbent on any taxing district wishing to participate in the Property Revenue enhancement Appeal Board proceeding to file a asking to arbitrate. If the appeal does not involve a change of $100,000 or more, observe to the state'south chaser of an entreatment is notice to all interested taxing districts.

Grounds for an Appeal

• Off-white Market Value

  When fair market value is the basis of an appeal, such value must be proved by a preponderance of the prove. Although not required, an appraisement of the subject area property estimating the market value of the property every bit of the assessment appointment is by and large the best show to support value. Information technology should be noted that an appraisement is not a letter of opinion that but states the appraiser'southward opinion of the value of the subject property. Such opinion messages do not contain the data used past the appraiser and cannot exist verified independently by the Board. An appraisal requires an exam of the 3 traditional approaches to value - the price, income, and market approaches, if possible - and contains data on and analysis of the data relied on by the appraiser to form his opinion of value. Withal, an appraisal of the appealed property may not be necessary. Prove of a recent auction of the belongings, recent sales of comparable properties, or recent construction costs of the subject may be used. If an appraisement 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 Holding Revenue enhancement Appeal Lath. The Board accords lilliputian weight and brownie to appraisals submitted without testimony and without an opportunity for cross-exam of the appraiser. In all counties other than Cook County, a iii-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 exist considered where sufficient probative evidence is presented indicating the gauge of full market place value of the subject holding on the relevant existent property cess date of January one. Run into Rules 1910.l(c)(1). In Melt Canton, the practice is somewhat unlike. Meet Rules 1910.l(c)(ii) and (iii).

• Unequal Treatment/Uniformity

  Illinois courts have stated that when a lack of uniformity in the assessment process is the footing of an appeal, the disparity of assessments must be proved by clear and convincing prove. The Holding Tax Appeal Board has ruled that isolated examples of cess inequities are not sufficient to substantiate an assessment reduction. When the assessment of a residential property is at issue, the Board normally rules that the assessment comparables must be located in the aforementioned neighborhood or subdivision as the field of study. Proof of cess inequity should consist of more than a uncomplicated showing of assessed values per square foot of the bailiwick and the alleged comparables. In that location should also be a showing of physical, locational, and jurisdictional similarities likewise 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 Lath, the appealing political party must show a lack of uniformity or that the fair market place value of the subject property equally indicated by the equalized assessment exceeds the actual market value of the belongings. If the appeal is based on overvaluation, the off-white market value of the subject property must be proved. The burden of proof in these cases is also a preponderance of the bear witness. Section 16-180 of the Property Tax Lawmaking provides: "Where no complaint has been made to the lath of review of the county where the property is located and the appeal is based solely on the event of an equalizing gene assigned to all property or to a class of holding past the board of review, the Belongings Tax Appeal Board shall non grant a reduction in assessment greater than the corporeality that was added equally the result of the equalizing factor." The Board has interpreted this provision to mean that only a positive equalization gene that increases an assessment may be appealed. In the case of a negative factor, an equalization gene 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.

Points of Emphasis

Cook

To aid the states help you, please keep in mind the following:

• Exist certain that your appeal forms are complete and sufficient numbers of copies of evidence are submitted.
• Be certain to include ii copies of the Cook County Board of Review (CCB/R) final decision (and re-review, if applicable). Fifty-fifty if you are filing off of a re-review, provide the original Final Decision of the B/R. If you are appealing later certification, nosotros must also have a hardcopy of the township close date which can exist constitute on the CCB/R website. Failure to do either of the above may issue in dismissal of the appeal.
• For multiple bundle appeals, please utilize the Addendum to Petition class; in this instance, do not submit separate entreatment forms for each Belongings Alphabetize Number.
• Printouts (AINQ, AISQ) of the subject property and comparables from the Melt Canton Assessor's Office will assistance analyze a proper value and amend enable our hearing officers to prepare for a hearing. If not previously provided, these may well exist 'requested' at hearing.
• Please do not ship in boosted correspondence for your entreatment until subsequently you have received a docket number. This includes withdrawals, evidence or requests for extensions.
• When sending correspondence, please re-create all parties; i.due east., the board of review and Intervenors, if any.
• When withdrawing appeals, please do and then as soon equally possible.
• Do non request a hearing unless you can add together something noun to the evidence submitted.

After your 'ready for hearing' alphabetic character has been issued:

• When negotiating a settlement, please exercise so every bit soon as possible; do non wait until the day before the hearing to practise so. Likewise, delight try to settle your cases as a triennial if you have multiple years pending before the Property Tax Entreatment Lath (PTAB).
• If y'all need to postpone your hearing, you will need to provide "skillful cause" such every bit the unavoidable absence of a key witness or your need to be in court on another case. (Come across Rule 1910.67(i) regarding unavoidable absence.)

When preparing for hearings:

• Realize that at PTAB, to receive a favorable conclusion, vacancy alone is not sufficient, nor is an income statement prepared past an attorney sufficient, without supporting marketplace derived data.
• If the ground for an entreatment 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 statement should focus on why the Board of Review'south or Intervenor'south evidence should not be considered sufficient and why your evidence is superior.

Once you receive your determination:

• You lot have 35 days from the decision appointment to file a complaint for administrative review in the Circuit Court or the Appellate Court depending on the change in cess requested.
• You lot tin can become an amended decision within the 35 solar day administrative review filing period for a fault in the calculation of an assessment or other clerical errors.
• If PTAB has issued a conclusion reducing the assessment subsequently the board of review has adjourned or is no longer accepting cess complaints for the subsequent cess year you lot can file an appeal directly to PTAB within 30-days of the Lath'south decision. The Holding Taxation Code (PTC) also provides that if PTAB problems 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 Melt County) subject to equalization. You tin request a so-called "rollover" within 30 days of the decision IF the consequence is a reduction, the residential property is possessor occupied and it is part of the aforementioned triennial assessment period (you must annotation this on the application, see rule 1910.fifty(i) for more details). If a "rollover" is the basis of the appeal, submit a cursory citing department 16-185 of the PTC explaining the holding is owner occupied, PTAB granted a reduction while providing a copy of the decision and bespeak the cess years are within the aforementioned 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 entreatment with the same evidence every bit long as it is reflective of the off-white marketplace value of the property for the assessment twelvemonth in question. On the petition filed with PTAB, please brand reference to any previous appeals that may be pending or closed involving the aforementioned property. This may let for consolidation and efficiency likewise as consistent decisions if bear witness is identical.

Counties other than Cook

To help u.s.a. assist y'all, delight keep in heed the post-obit:

• 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 yous are filing off of a re-review, provide the original Last Conclusion of the B/R. If you are appealing after certification, we must likewise 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 issue in dismissal of the entreatment.
• For multiple parcel appeals, please use the Annex to Petition form; in this instance, practice non submit divide appeal forms for each Property Index Number.
• Printouts (AINQ, AISQ) of the discipline property and comparables from the Cook County Assessor'due south Office volition help analyze a proper value and better enable our hearing officers to prepare for a hearing. If non previously provided, these may well be "requested" at hearing.
• Please practise not send in boosted correspondence for your appeal until later on y'all have received a docket number. This includes withdrawals, show 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 practice so as soon as possible.
• Exercise not request a hearing unless you can add something substantive to the evidence submitted.

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

• When negotiating a settlement, please exercise so every bit soon as possible; do not wait until the day earlier the hearing to practise and then. Also, please attempt to settle your cases as a triennial if you have multiple years awaiting before the Property Tax Appeal Board (PTAB).
• If you need to postpone your hearing, y'all will need to provide "adept crusade" such equally the unavoidable absence of a key witness or your demand to be in court on some other case. (Run into Rule 1910.67(i) regarding unavoidable absence.)

When preparing for hearings:

• Realize that at PTAB, to receive a favorable determination, vacancy alone is not sufficient, nor is an income statement prepared by an attorney sufficient, without supporting market derived data.
• If the footing for an entreatment is "contention of police," then provide a supporting cursory, with legal authority for your argument.
• Please have your witnesses at the hearing, peculiarly the appraiser(s) who prepared and signed the appraisals.
• Employ rebuttal wisely to testify 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'south or Intervenor's evidence should not exist considered sufficient and why your evidence is superior.

In one case you receive your determination:

• You have 35 days from the determination engagement to file a complaint for authoritative review in the Circuit Courtroom or the Appellate Courtroom depending on the change in assessment requested.
• You can get an amended decision within the 35 solar day authoritative review filing catamenia for a mistake in the calculation of an assessment or other clerical errors.
• If PTAB has issued a decision reducing the cess after the lath of review has adjourned or is no longer accepting cess complaints for the subsequent cess year you can file an appeal direct to PTAB within 30-days of the Board's decision. The Property Tax Code (PTC) also provides that if PTAB issues a determination reducing the cess on an owner occupied home that reduction is to remain in effect for the remainder of the full general assessment period (triennial in Cook County) subject area to equalization. Yous tin asking a and so-called "rollover" within thirty days of the decision IF the result is a reduction, the residential property is owner occupied and it is office of the same triennial cess period (you must annotation this on the application, see dominion 1910.50(i) for more details). If a "rollover" is the basis of the appeal, submit a cursory citing section sixteen-185 of the PTC explaining the holding is owner occupied, PTAB granted a reduction while providing a copy of the decision and indicate the assessment years are inside the same triennial assessment period. Please note the PTC is silent with respect to mandating the carrying forward of PTAB cess reductions for industrial and commercial properties through the remainder of the general assessment period.
• For commercial and industrial appeals, given that the PTC does non speak to "rollovers" for these classes, you lot can file an appeal with the same bear witness as long equally information technology is reflective of the fair marketplace value of the belongings for the assessment twelvemonth 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 let for consolidation and efficiency besides as consistent decisions if evidence is identical.

Continuing Orders

Come across the Standing Gild 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 cease, it is in the Executive Director's or a hearing officeholder's discretion to set a pre-hearing briefing for any thing 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'due south motion, without the party showing "good crusade," as defined in the dominion. When the basis for the continuation is the inability of a party or witness to attend the hearing, the movant must attach, to the movement, a notarized affirmation attesting to the reason(s) a political party or witness cannot attend. The affidavit shall be sworn to past 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, information technology is within the Executive Director'due south discretion to permit 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 crusade".
• Sanctions (86 Sick.Admin.Lawmaking. §1610.69). Sanctions will be imposed for a party'due south failure to comply with the Board's rules concerning pre-hearing conferences and hearing continuances, upward to and including a finding of default.

Response of the Board of Review

The local board of review must respond to the petition for appeal within ninety days of the date it is informed of the appeal. Meet Rule 1910.40. The response and documentation in defense force of the entreatment normally are prepared by either the chief canton 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 Lath of Review Notes on Appeal. This class requires certain identifying data for the parcel under appeal. It also provides infinite for an explanation of the lath of review's opinion of the fair market place value of the subject area holding and an explanation of the derivation of the stance. The board of review tin can indicate its willingness to stipulate in the appeal. If the lath of review wishes to settle the matter, space is provided for an indication of the revised stance of assessment, an caption of the board of review'due south revised opinion of the fair market value of the discipline property, and an explanation of the derivation of the opinion. Space is besides provided for proof of the opinion basis. The form must exist completed to testify land, improvement, and total assessment as assigned by the assessor and by the board of review. The assessments must also be adapted to reflect the application of a township multiplier when applicable. The Notes on Appeals must exist completed and filed with the Property Revenue enhancement Entreatment Board together with any documentation the board of review intends to rely on within 90 days of the date of the letter of the alphabet to the lath informing information technology 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. Run into Rule 1910.xl(d). In cases of an assessment aligning of $100,000 or more, the chair of the board of review must besides file a certificate stating that all taxing districts listed on the concluding available tax beak take been mailed copies of the petitions filed with the Property Tax Appeal Board and indicating the appointment 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 expert cause. Every bit 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 xvi-185 of the Property Tax Code, 35 ILCS 200/sixteen-185 states, in office, equally follows:

If the Holding Tax Appeal Board renders a conclusion 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 consequence for the remainder of the general assessment period as provided in Sections ix-215 through nine-225, unless that parcel is subsequently sold in an arm'southward length transaction establishing a fair cash value for the package that is dissimilar from the off-white greenbacks value on which the Board's assessment is based, or unless the decision of the Property Taxation Entreatment Lath is reversed or modified upon review.

With receipt of a petition in a electric current year alleging that the Board has lowered the assessment of an owner-occupied packet of property for the prior yr, the Property Tax Appeal Board will require evidence of a recent, arm's-length auction of the holding. If no sale has occurred, the Property Tax Appeal Board volition issue a decision for the current year adopting its decision for the prior year subject field just to equalization. If the property has transferred, the appeal goes forward without reference to the prior year's reduction.

A similar process is followed by the Property Tax Entreatment Board in cases involving nonresidential property that was the discipline 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 Lath if information technology intends to submit newer or more bear witness than was submitted in the prior year's appeal. If no new or additional bear witness is submitted, the Property Revenue enhancement Appeal Board will usually issue a determination granting an assessment consistent with the determination in the prior year.

With receipt of the information and Notes on Appeals from the lath of review, the Property Revenue enhancement Appeal Board frontwards a copy of the data to the appellant or his attorney. All parties are permitted to submit rebuttal evidence or documentation within 30 days of receipt of whatsoever statement and accompanying documentation of any other party. See Rule 1910.66. One time rebuttal testify is received, a copy is transmitted to the other political party.

Subpoenas

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 Taxation Code, 35 ILCS 200/16-175, grants limited subpoena power to the Property Revenue enhancement Entreatment Board to compel the omnipresence 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'due south Rules sets forth standards for issuance of a subpoena.

Subpoenas may exist served by any person lawfully authorized to serve a subpoena within the country. 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.

Intervention

Any person responsible for the payment of property taxes on an appealed parcel, the owner of the bundle, or any taxing body that has a revenue interest in an appeal before the Belongings Tax Appeal Board may go a party to an appeal by filing a asking to arbitrate. Space is available on the entreatment form to list the name and accost of the possessor of property if a party other than the owner files a petition appealing the assessment of existent property. In the case where a party other than the taxpayer or owner of property files an appeal, the Belongings Taxation Appeal Lath must inform the possessor 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 entreatment 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 discover of the pendency of an appeal sent to the country's attorney or, in appeals involving an assessment change asking of $100,000 or more, within threescore days of the postmark of service by the board of review of a re-create of the petition form. See Rule 1910.60(d).

Requests to arbitrate must exist signed by the intervenor or his or her attorney. In the example of taxing districts, the request to intervene must be accompanied by a copy of the resolution of the governing lath of the taxing torso authorizing its legal representative to file a request to intervene. Run into Official Rules 1910.60(d)(2). All additional written and documentary prove on which the intervenor intends to rely must be submitted with the request to arbitrate. If additional time is needed to compile and submit the additional written or documentary show, the intervenor must asking an extension of fourth dimension in writing at the time the asking to intervene is filed. Requests to intervene filed without a re-create of the properly adopted resolution authorizing representation will be treated every bit incomplete and volition exist returned. The filing of an incomplete request to arbitrate will not extend the 60-day deadline to arbitrate without a written request explaining good crusade for failure to timely submit a properly completed asking to intervene and resolution. Intervening parties may request and exist granted extensions of time for good cause shown for filing additional written or documentary prove permitted for contesting parties. See Rule 1910.sixty(f). Failure to submit evidence pursuant to dominion volition result in the rejection of any evidence proffered at the hearing and may result in default of the intervening party.

Whatever party to an appeal is immune to adopt the testify of any other political party to the appeal; all the same, if a party adopts the evidence of some other party, the adopting party is non allowed to withhold its authorization for settlement of an appeal if the party with whom it adopted testify reaches an understanding in the awaiting appeal. The adopting political party is spring by the terms of the stipulation or understanding. If a political party chooses to adopt the prove of another party, it cannot after file evidence, motions, or requests for continuances. The adopting political party may appear at pre-hearing conferences and the hearing of the appeal; withal, the adopting political party shall exist prohibited from presenting a case-in-chief at the hearing. The adopting adopting political party may submit rebuttal evidence and cross-examine witnesses. Meet Rule 1910.99.

The Hearing

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

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

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

Property Tax Appeal Lath 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 non required, the appeal shall be decided based upon the evidence in the record. The Board shall agree a hearing at the request of any party in writing. In the outcome a hearing is deemed necessary, the Board shall give observe to all parties to the appeal of the time, engagement, and place of the hearing at to the lowest degree 20 days prior to hearing, unless the 20 24-hour interval catamenia is specifically waived by all the parties to the appeal.

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

Good crusade shall be the inability to attend the hearing at the date and time set past the Board for a cause beyond the control of the party, such as the unavoidable absence of a political party, his chaser or material witness, or the serious disease or death of a witness or party. The Lath shall gear up the hearing of a continued example at the time it sets other hearings of appeals from the county in which the subject of the connected entreatment lies, unless the parties request that the Board determine the appeal based upon the show 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 actualization at the hearing to testify or to offer prove. 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 bear witness, testimony, and exam 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 every bit possible but in no example later than within 60 days of the hearing date. Meet Rule 1910.98(b).

At the hearing, the appellant ordinarily gain showtime, followed past the board of review, and the Intervenor(south), if any. Cross-examination follows a similar society. 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 exam of witnesses. "Accountants, revenue enhancement representatives, tax directorate, real estate appraisers, existent estate consultants and others non qualified to practice law" are not permitted to question witnesses. Such persons are permitted to bear witness and to assist parties and counsel in the 1910.70(a).

The major purpose of the Property Revenue enhancement Appeal Lath hearing is the presentation of documentary and oral evidence and the cross-exam of witnesses. However, testimony and documentary evidence must exist 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 dominion. No appraisal testimony offered to prove the valuation asserted by a political party will be permitted unless a documented appraisement signed by the witness who prepared it has been submitted pursuant to rule. See Rule 1910.67(fifty).

Stipulations agreed to past all parties are permitted in any Board appeal. However, the stipulation must exist supported by testify in the record and need non be accepted by the Board. See Dominion 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 agree hearings. The Lath 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 say-so over the carry of a hearing and the responsibleness 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 comport hearings and pre-hearing conferences;
• To admit or exclude testimony or other evidence into the tape pursuant to this Part;
• To administer oaths and affirmations and examine all persons actualization at the hearing to testify or to offer evidence;
• To crave the production of whatsoever book, record, paper or certificate at any phase of the entreatment or of the hearing which is the foundation for any prove or testimony presented in the entreatment;
• To crave the submission of briefs on issues of law raised during the hearing within threescore days after the termination of the hearing;
• To call upon whatever person at any stage of the hearing to produce witnesses or data that is cloth 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.

Authoritative law judges are empowered to do the full potency of the Lath with respect to the conduct and control of any proceeding.

Appeals earlier the Board are de novo, significant they are considered equally if the board of review never heard or decided your assessment appeal.

The brunt of proof in Lath proceedings is generally a mere preponderance of the show. However, courts have ruled that when equity of assessments is at issue, the appealing party must establish the lack of uniformity past clear and convincing evidence. The Lath 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 field holding must be proved by a preponderance of the prove. When unequal handling in the assessment process is the basis of the entreatment, the inequity of the assessments must be proved by articulate and disarming show.

The Decision

Once the rebuttal period has concluded 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 Lath is necessary to brand a decision. See Rule 1910.50(e). Assessments set by the Holding Taxation Appeal Lath are bailiwick merely to the state equalization factor as established by the Illinois Department of Revenue. See Dominion 1910.x(b).

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

The extension of taxes on whatever such assessment so appealed shall non exist delayed by any proceeding before the Board, and, in case the assessment is contradistinct by the Board, any taxes extended upon the unauthorized cess or office thereof shall be abated, or, if already paid, shall be refunded with involvement equally provided in Department 23-twenty.

This provision is authority for the county treasurer to event a refund once the decision of the Property Tax Appeal Board reducing the assessment is terminal. Interest volition be paid on refunds generated from Property Revenue enhancement Appeal Lath decisions. Interest begins from the date taxes are due or the appointment paid, whichever is later. The Property Taxation Appeal Lath can right or revise its decisions, in one case rendered, at whatsoever fourth dimension earlier the expiration of the authoritative review filing flow as provided in the Administrative Review Law if a mistake in the adding of an assessment or other clerical error is discovered. Run across Dominion 1910.50(d). However, the Lath'south enabling statute provides no means for rehearing or reconsideration of its decisions for substantive reasons.

Administrative Review of Lath Decisions

Section 16-195 of the Lawmaking provides: "Final authoritative decisions of the Belongings Tax Appeal Board are subject to review under the provisions of the Administrative Review Police force, except that in every instance where a modify in assessed valuation of $300,000 or more was sought, that review shall be afforded direct in the Appellate Courtroom for the commune in which the belongings involved in the Lath's determination is situated, and non in the circuit courtroom."

1. An action to review a final PTAB decision, when the change in assessed valuation sought was less than $300,000, is begun past filing a complaint in the circuit court "within 35 days from the date that a re-create 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 excursion court where the subject field property is located. Summons must be served past registered or certified mail on the administrative bureau and on each of the other parties to the appeal before the agency. 735 ILCS v/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 whatever administrative review more often than not appears past the Illinois Chaser General'due south office. The Board files its reply, which consists of the record of proceedings earlier it, by a written movement or by a written appearance. 735 ILCS v/3-106. The answer of the agency consists of the original or a certified copy of the entire tape of proceedings nether review including the evidence that was heard and the findings and decision(southward) issued by it. By society of the reviewing court or by stipulation of the parties, this tape may be shortened by the elimination of portions of the tape. If the complaint specifies that but a portion or none of the tape shall be filed, and if the bureau or any other accused objects, the court shall hear the parties on this issue and determine what is to be included in the bureau's respond. 735 ILCS five/3-108(b).

   Section sixteen-195 of the Property Taxation Code provides:

   The Belongings Tax Appeal Lath shall certify the record of its proceedings but if the taxpayer or other entity seeking review under the Administrative Review Police pays to it for each page of legal size or smaller, the sum of 75¢ per folio for testimony taken before the Lath 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 Lath 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 Revenue enhancement Appeal Lath of whatever pages of the record which are furnished for inclusion in the tape by the taxpayer or other entity seeking review. If payment for the record is not made by the taxpayer or other entity inside 30 days after notice from the Board or the Attorney Full 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 Police force besides requires that the complaint for review be dismissed if the costs of record preparation are not paid. 735 ILCS 5/three-109.

   Concluding orders of the circuit courts in authoritative review are reviewable by appeal in the appellate and supreme courts. 735 ILCS five/iii-112. Yet, an order of remand is non a final lodge subject to such review if the agency must do more enter a judgment or decree in accordance with the court's directions. The circuit court retains jurisdiction of the action until a terminal disposition is made. Thus, the agency must first outcome its decision on remand earlier a review of the judgment of the circuit court may be taken.

2. In appeals in which a modify of $300,000 or more in assessed valuation was sought earlier the Lath, directly review is afforded in the appellate court for the district in which the property is situated. A modify in assessed valuation of $300,000 or more is the deviation between the board of review's concluding cess and the proposed cess sought by the appellant on his petition for entreatment with the Board.

Current Rules

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

Please take notice the data provided on this website is for reference purposes only and does not, in any style, purport to render legal opinions or other related advice.

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Source: http://www.ptab.illinois.gov/PractProc.html

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