Filing Your Appeal

First:

Check the date of written decision/notification from your county or township - This appeal must be filed within 30 days to be considered.

Your appeal form:

• Must be completed in its entirety,
• contain the basis of your appeal, and
• provide evidence to substantiate your claim.
  

In general, residential appeals where a change of less than $100,000 in assessed value is sought can use comparable properties, (similar in age, construction, location and square footage) or an appraisal.
For commercial and industrial appeals, an appraisal is recommended.

Required:

• 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.

• Write-in "Assessment Year" being appealed. [A separate petition is necessary for each year being appealed.]
• Section I: Choose between a decision on the evidence (which may be faster) or an in-person hearing. NOTE: Where an appraisal is the evidence, the appraiser should be presented to testify in person.
• Section II: Provide your mailing address and attorney's name and address, IF an attorney is representing you on this appeal. All future correspondence will only be made with the attorney of record provided.
• Section 1a: Fill in [county name] and date of Board of Review final decision(s) or provide the favorable decision of the Property Tax Appeal Board and date of decision. (For either of these documents: submit 2 copies for appeals of assessment years before 2016; submit 1 copy for an appeal of assessment year 2016 and after).
• For Cook County Only: In addition, if the appeal is filed based upon the date the Board of Review transmitted its decision to the county assessor, then you must also supply a copy of the date of transmittal. See Cook County Board of Review's website for this information.
• Section 1b: Answer this question, if on the petition, whether the property is owner-occupied.
• Section 2a: Parcel Number [Property Identification Number (P.I.N.)], Township information and address of the property being appealed. For adjoining multiple parcels that constitute a single property, provide an "Addendum to Petition" form found at www.ptabl.illinois.gov; also see on-line special instructions for 50 parcels or more.
• Section 2b: Complete only if you are not an owner/hold an ownership interest in the property being appealed.
• Section 2c: Board of Review assessment for the year being appealed (contact the local assessment office for the correct breakdown if not on the final decision notice) and supply your assessment request for land, improvement [building/structure(s)], and the total. Your assessment request should be based on the evidence submitted..
• Section 2d: Check base(s) for the appeal. Written evidence needs to be submitted with the appeal form. If you are unable to submit the evidence, you must request an extension of time, in writing, filed with the appeal form.
• The evidence submitted must support the basis or bases that were checked in Section 2d.
  If you checked Comparable Sales, submit data on at least three recent sales in the Grid Analysis (Sec. V).
  If you checked Equity, submit assessment data on at least three properties in the Grid Analysis (Sec. V).
  If you checked Recent Sale, complete Section IV and submit copies of closing documents. (2 sets of copies for assessment years before 2016; or 1 set of copies for assessment year 2016 and after).
  If you checked Recent Appraisal, submit the complete appraisal. (2 appraisal copies for assessment years before 2016; or 1 appraisal copy for assessment year 2016 and after).
  For Contention of Law, submit a legal brief with supporting authority for your position. (2 copies of the brief for assessment years before 2016; or 1 copy of the brief for assessment year 2016 and after).
• Section III: Complete the description of the property.
• Section V: Grid Analysis (sales and/or equity) must be completed in full, unless an appraisal is attached. Attaching individual printouts without filling in the Grid analysis completely will result in return of your appeal as incomplete.
• For assessment years before 2016, submit 3 copies of the completed appeal form. Also, if the change in assessment you request for assessment years before 2016 is more than $100,000, submit all evidence in triplicate.
• For assessment year 2016 and after, submit 1 copy of the completed appeal form. Also, if your total documentation is 500 pages or more, submit three collated sets of the documents.
• Postmark the completed form with all evidence to Springfield (at the address on page 4 of the appeal form) within 30 days of the date of the final board of review decision OR within 30 days of the date of the favorable Property Tax Appeal Board decision. Postmark must be legible or date of receipt will be used. Faxed or e-mailed appeals are not accepted.