Property Tax Appeal Board

Pat Quinn, Governor

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Any person responsible for the payment of property taxes on an appealed parcel, the owner of the parcel, or any taxing body that has a revenue interest in an appeal before the Property Tax Appeal Board may become a party to an appeal by filing a request to intervene.  Space is available on the appeal form to list the name and address of the owner of property if a party other than the owner files a petition appealing the assessment of real property.  In the case where a party other than the taxpayer or owner of property files an appeal, the Property Tax Appeal Board must inform the owner that an appeal has been filed on the property when it receives notification that such interests are involved.  Such a person has 60 days from the notice that a taxing body has filed an appeal in which to file a request to intervene.  In the case of an interested taxing district, the request to intervene must be filed within the later of 60 days of the notice of the pendency of an appeal sent to the state's attorney or, in appeals involving an assessment change request of $100,000 or more, within 60 days of the postmark of service by the board of review of a copy of the petition form. See Rule 1910.60(d).

Requests to intervene must be filed in triplicate, and all copies of the request must be signed by the intervenor or his or her attorney.  In the case of taxing districts, the request to intervene must be accompanied by a copy of the resolution of the governing board of the taxing body authorizing its legal representative to file a request to intervene. See Official Rules 1910.60(d)(2).  All additional written and documentary evidence on which the intervenor intends to rely must be submitted with the request to intervene.  If additional time is needed to compile and submit the additional written or documentary evidence, the intervenor must request an extension of time in writing at the time the request to intervene is filed.  Requests to intervene filed without a copy of the properly adopted resolution authorizing representation will be treated as incomplete and will be returned.  The filing of an incomplete request to intervene will not extend the 60-day deadline to intervene without a written request explaining good cause for failure to timely submit a properly completed request to intervene and resolution.  Intervening parties may request and be granted extensions of time for good cause shown for filing additional written or documentary evidence permitted for contesting parties.  See Rule 1910.60(f). Failure to submit evidence pursuant to rule will result in the rejection of any evidence proffered at the hearing and may result in default of the intervening party.

Any party to an appeal is allowed to adopt the evidence of any other party to the appeal; however, if a party adopts the evidence of another party, the adopting party is not allowed to withhold its authorization for settlement of an appeal if the party with whom it adopted evidence reaches an agreement in the pending appeal.  The adopting party is bound by the terms of the stipulation or agreement.  If a party chooses to adopt the evidence of another party, it cannot subsequently file evidence, motions, or requests for continuances.  The adopting party may appear at pre-hearing conferences and the hearing of the appeal; however, the adopting party shall be prohibited from presenting a case-in-chief at the hearing.  The adopting adopting party may submit rebuttal evidence and cross-examine witnesses.  See Rule 1910.99.

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