As the Executive Director & General Counsel for the Illinois Property Tax Appeal Board (PTAB), I receive multiple letters from disgruntled taxpayers each day. Please find a summary of questions and answers on how the PTAB operates and how it may assist you to insure a fair and equitable tax assessment for residential, commercial, industrial and farm properties in Illinois.
Mr. Apostol, why are my taxes so high?
Your tax bill depends on two factors: (1) the assessment of your property and (2) the amount of money your local taxing districts need to operate during the upcoming year. The assessment of your property is set by county assessing officials. If you live in Cook County, it is the County Assessor. If you live in any other county, it is a township assessor or the supervisor of assessments.
If I feel my assessment is too high, how do I begin the appeal process?
Taxpayers who believe their properties are over-assessed and live in counties other than Cook County should appeal to the local Board of Review (BOR). Please call the board of review or supervisor of assessments' offices for filing deadlines each year.
In Cook County, taxpayers can file an appeal with the County Assessor or the County BOR. Call these offices and ask for the date for filing an appeal in your township. The County Assessor's (CA) taxpayer assistance department may be reached at (312)603.5300. The BOR is (312)603.5542, or visit the website at www.cookcountyboardofreview.com for additional information and filing forms.
A taxpayer who is unhappy with the result of an assessment challenge before the BOR can appeal to the PTAB. A petition for appeal to the PTAB must be filed within 30 days of the postmark date of written notice of the BOR's decision, or the postmark date of the written notice of the application of final, adopted township multipliers by the board of review. Your appeal will be rejected if you fail to file on time.
Who can appeal?
Only an owner of property or taxpayer dissatisfied with the decision of the BOR, or a taxing body which has a tax revenue interest in the decision, may file an appeal with the PTAB.
How do I obtain the forms I need to file an appeal with the PTAB?
Appeal forms are available at the offices of:
- The PTAB,
- Your county board of review, or
- Your supervisor of assessments or county assessor.
Where do I file my appeal forms?
You may file your forms:
- By mail with the PTAB's offices in Springfield or Des Plaines (they will be considered as filed on the date postmarked) or,
- By personal delivery during business hours.
NOTE: Petitions or any other type of information or evidence sent by a fax machine will NOT be accepted.
Are there any filing fees with the PTAB?
I am pleased to report there is no charge for filing an appeal with the PTAB.
Is payment of my property taxes delayed by an appeal to the PTAB?
No. If you choose to appeal your BOR's decision, the taxes still come due. It is likely the matter will not be decided by the PTAB until after the taxes are to be paid. Therefore, pay them on time.
How long does the process take before the PTAB?
The PTAB hears four types of appeals: Residential, Commercial, Industrial, and Farm. In the large commercial and industrial appeals, the parties often need additional time to compile and submit their evidence to PTAB. In addition, local taxing bodies (Intervenors) have the right to intervene in any PTAB appeal. The entry of intervening parties and any requested extensions of time for the submission of evidence may delay resolution of the appeal. Therefore, the time frame required to resolve such appeals is difficult to project.
What are the grounds for appealing to the PTAB?
There are several grounds for appeal. You may argue one or more of the following before the PTAB:
FAIR MARKET VALUE
- Recent sale of your property or comparable sales
You must show that you recently purchased the property at arm's length and you paid less than the fair cash value indicated for the property as established by local assessing officials. You must supply copies of the RESPA (or settlement) statement, the real estate transfer declaration, or the contract.
- 2.Appraisal of the subject property
Although not required, an appraisal of the subject property 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 conclusion of value. Such "opinion letters" do not contain the data used by the appraiser and cannot be independently verified by the PTAB. An appraisal requires an examination of the three approaches to value - the cost, market, an income approaches - and contains information on and analysis of the data relied on by the appraiser to form the opinion of value. If an appraisal is relied on, testimony of the appraiser must be presented if the appraisal is to be given any weight in the Board's decision.
- Recent construction
You must show the actual costs incurred in the construction of the property. Supply proper evidence of the price paid for the land as well as the recent construction costs of the building(s) including all labor and contractor related costs.
EQUITY/UNIFORMITY
You must show that comparable or similar properties in your neighborhood have lower assessments than your property. Submit at least (3) Three comparable properties from your neighborhood with ALL relevant data including copies of property record cards or property characteristic printouts. A comparable property is discussed below.
CONTENTION OF LAW
A brief must be submitted explaining the contention of law you are alleging.
What is a comparable property?
A comparable property is one that resembles your property in:
- LOCATION, such as the same subdivision or neighborhood, and
- SIZE/AGE, such as 2,000 square feet of living area; 20,000 square feet of land area; 4 years old, and
- CONSTRUCTION, such as brick, frame, or aluminum siding, and
- STYLE, such as ranch, split-level, two-story.
How much time do I have to submit evidence to the PTAB?
After your appeal is received by the PTAB, you may request an extension of time to submit evidence for good cause shown.
How much time does the BOR have to submit evidence?
The BOR is notified of your appeal only after you have submitted evidence to call into question your property's assessment. After notification, the BOR will have a maximum of 90 days to submit evidence justifying its assessment of your property, unless the PTAB approves a longer period of time.
Do I need an attorney to represent me before the PTAB?
For complex tax appeals, it is advisable to seek an attorney who practices in real estate tax appeals. However, a taxpayer may represent himself (pro se). PTAB Rules prohibit accountants, tax representatives, real estate consultants and others not qualified to practice law from appearing at hearings before the PTAB in a representative capacity. Such persons may testify and assist taxpayers and attorneys at hearings before the PTAB.
How are PTAB decisions issued?
There are two ways the PTAB renders a decision in your appeal:
- AT THE HEARING - a decision is based upon the written evidence submitted by you and the BOR as well as testimony presented at a hearing. The decision is issued after review of the evidence and testimony at the proceeding. This type of appeal may require a longer period of time before a decision can be rendered.
- ON THE EVIDENCE - a decision is based upon the written evidence submitted by you and the BOR. No hearing is required or one or more of the parties has waived a hearing. A decision is issued after review of all the evidence and may be issued within a shorter period of time than a formal hearing.
What happens if the PTAB lowers my assessment?
A copy of the PTAB's decision is sent to your County Treasurer. By law, the Treasurer is required to refund the overpaid taxes. The amount of time required to process the refund varies from county to county. Contact your Treasurer for further details.
What if I lose before the PTAB?
Final decisions of the PTAB are reviewable in the courts under the Administrative Review Law (735 ILCS 5/3-101, et seq.) and 35 ILCS 200/16-195.
If you have any questions, PTAB's dedicated staff at both the Springfield and Des Plaines offices would be more than pleased to assist you.
Louis G. Apostol is a practicing attorney, specializing in corporate, finance, tax and government law. He was a partner, with several large firms in the Chicago area. Prior to his appointment as Executive Director & General Counsel, he served as a Commissioner/Trial Judge on the Illinois Court of Claims and as Public Administrator for Cook County. He has received numerous awards of recognition, both as an attorney and public official. He currently serves as the President of the Hellenic Foundation and is a longtime member of the "Leadership 100." He is an active member of both the Sts. Peter & Paul and Assumption Greek Orthodox Churches.
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