Property Tax Appeal Board

Pat Quinn, Governor

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 The Decision 

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Once the rebuttal period has ended 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 Board is necessary to make a decision. See Rule 1910.50(e). Assessments set by the Property Tax Appeal Board are subject only to the state equalization factor as established by the Illinois Department of Revenue. See Rule 1910.10(b).
Section 16-185 of the Code, 35 ILCS 200/16-185, provides:
The extension of taxes on any such assessment so appealed shall not be delayed by any proceeding before the Board, and, in case the assessment is altered by the Board, any taxes extended upon the unauthorized assessment or part thereof shall be abated, or, if already paid, shall be refunded with interest as provided in Section 23-20.

This provision is authority for the county treasurer to issue a refund once the decision of the Property Tax Appeal Board reducing the assessment is final. Interest will be paid on refunds generated from Property Tax Appeal Board decisions. Interest begins from the date taxes are due or the date paid, whichever is later. The Property Tax Appeal Board can correct or revise its decisions, once rendered, at any time before the expiration of the administrative review filing period as provided in the Administrative Review Law if a mistake in the calculation of an assessment or other clerical error is discovered. See Rule 1910.50(d). However, the Board's enabling statute provides no means for rehearing or reconsideration of its decisions for substantive reasons.

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