In Illinois, depending on the county where your property is located, you may have multiple opportunities to appeal your property tax assessment. For owners in Cook county, the first is the local assessor’s office, where you can request a review of your property’s assessed value. If you are unsatisfied with the assessor negotiated value, then you can appeal to the county board of review (BOR), and they can reconsider your assessment. Beyond that, appeals can be filed with the Illinois Property Tax Appeal Board (PTAB) or through the circuit court for judicial review.
For Illinois counties outside of Cook, the process will start with the BOR protest and then continue with PTAB. With deadlines often specific to your individual county and township, and staggered over the course of the year, many property owners have already submitted their filings, while others are still in the process of preparing their submissions. Whether you’ve already filed an appeal or are planning to, it is crucial to educate yourself on all the steps to appeal to ensure property tax ease and success in the future.
Step by Step Overview
As mentioned before, in most Illinois counties, the appeal cycle progresses through three distinct stages:
- Assessor Level Review (Cook County)
- County Board of Review (BOR)
- Illinois Property Tax Appeal Board (PTAB)
Assessor Review
Cook County property owners often face more than their fair share of complications and headaches when it comes to property taxes. Fortunately, one factor in their favor is the preliminary level of appeal available at the assessor’s office. The assessor level is the first opportunity to review or challenge your property tax assessment. At the first level, before filing a formal complaint, Cook County property owners can meet with or submit evidence (comparable property assessments, appraisals, or photos) to the local assessor to review the property record, which includes the property card and assessment data, and correct any factual errors. Some examples of factual errors can include incorrect physical data, misclassification, or property description mistakes.
County Board of Review (BOR)
If formal review doesn’t resolve the issue, if you are left unsatisfied with the outcome, or if your property is located outside of Cook county, you can file a formal complaint using Form PTAX-30 to the county BOR. The BOR has the authority to hold hearings, review your evidence, adjust the tax assessment, and issue a written decision that can either uphold, reduce, or even increase your assessment.
Illinois Property Tax Appeal Board (PTAB)
Fortunately, there is another option if you’ve received an unfavorable outcome from the BOR. You can appeal to the statewide Illinois PTAB. You must appeal to the PTAB generally within 30 days of the county’s BOR written decision under Illinois law. You can expect a state-level, independent review of your property assessment, and the process is more formal and evidence-driven, involving your property’s appraisal, comparable sales data, and expert testimony.
Circuit Court (Judicial Review)
If, after the PTAB decision, you are still unsatisfied, you can file a suit in the Illinois circuit court in the county where the property is located, and this is what is known as a judicial review. From the circuit court decision, you can appeal even further to the Illinois appellate courts, though this option is less common in typical tax assessment cases.
Part of the multi-level property tax appeal system includes local governments that each levy their own property taxes. Township assessors then determine property values, which are equalized at the state level to ensure there is fairness across the counties. The total property tax bill combines all these local levies, meaning taxpayers contribute to multiple jurisdictions through a single payment.
Appealing at every level of the tax appeal cycle offers another opportunity for reassessment and review of evidence, thus a greater chance at lowering your assessment.
What Property Owners Can Expect Next
If you’ve already filed at the assessor or BOR level, you can expect to get notified of the results, after which you can decide to appeal at the PTAB level. Be prepared to review evidence and determine whether escalation to PTAB is the right move for you. If you’re still preparing to file, make sure to gather supporting data and evidence early to ensure a timely and complete submission. Stay proactive and be sure to stay informed about your township’s filing schedule and next-level options.
How O’Connor Navigates and Supports Every Step of the Process
At O’Connor, we are committed to coordinating every reasonable level of appeal on behalf of our clients. With a local office in Illinois, we know the ins and outs of the property tax appeal cycle and are ready to help with our clients’ tax needs. O’Connor’s proactive, data-driven approach ensures every client’s case is positioned for the best possible outcome. We gather detailed property and market data, prepare non-legal analyses, coordinate protests with attorneys who specialize in property tax, and provide our clients with a clear understanding of the process. Contact O’Connor for a free consultation or to learn more about current Illinois appeal deadlines and how we can help you take the next step.
