PTAB Practice

Practice before the Property Tax Appeal Board

For attorneys involved with practice before the Property Tax Appeal Board, consult the following:

• Cook County Board of Review v. Property Tax Appeal Board, 334 Ill.App.3d 56, 777 N.E. 2d 622 (2002) [Sears]
• Cook County Board of Review v. Property Tax Appeal Board, 339 Ill.App.3d 529, 791 N.E. 2d 8 (1st Dist. 2002), app. den. 205 Ill.2d 578, 803 N.E.2d 480 (2003) [Bosch]
• Cook County Board of Review v. Property Tax Appeal Board, 2003 Ill.App. Lexis 1526 (2003), app. den. 2004 Ill. Lexis 375-375 (March 26, 2004) [Lurie]
• Opinion Letter of the Cook County State’s Attorney, dated November 14, 2003 [available at the Board of Review]
• HB 4990, 93rd General Assembly, amending 35 ILCS 200/16-180, “as declaratory of existing law and not as a new enactment”, passed the House 115-0-1 (March 31) and the Senate 56-0 (May 11) and will be sent to the Governor. It provides: “the Property Tax Appeal Board shall not be limited to the evidence presented to the board of review of the county. A party participating in the hearing before the Property Tax Appeal Board is entitled to introduce evidence that is otherwise proper and admissible without regard to whether that evidence has previously been introduced at a hearing before the board of review of the county.”
• PTAB Library of Case Law (July 1997, periodically updated)
• Property Tax Appeal Board Synopsis of Representative Cases (published annually)
• IICLE REAL ESTATE TAXATION HANDBOOK, Chapter 7, “Practice and Procedure Before the Property Tax Appeal Board” (1997, 2001 supplement)