Property Tax Appeal Board

Pat Quinn, Governor

Agency LinksSkip to ContentSkip to State Links

About the Board
Office Locations 
Taxpayer Assistance
Practice and Procedure
Illinois Home
[Search Tips]

Illinois Gallery Website

Inspector General

Agencies, Boards & Commissions

Illinois Legislature

Kidz Privacy


diagonal image

Illinois courts have stated that when a lack of uniformity in the assessment process is the basis of an appeal, the disparity of assessments must be proved by clear and convincing evidence. The Property Tax Appeal Board has ruled that isolated examples of assessment inequities are not sufficient to substantiate an assessment reduction. When the assessment of a residential property is at issue, the Board usually rules that the assessment comparables must be located in the same neighborhood or subdivision as the subject. Proof of assessment inequity should consist of more than a simple showing of assessed values per square foot of the subject and the alleged comparables. There should also be a showing of physical, locational, and jurisdictional similarities as well as market value considerations.

Agency Features

Taxpayer Forms
Meeting Dates
Official Rules
Copyright 2013 Property Tax Appeal Board Disclaimer | Privacy Information | Kids Privacy | Web Accessibility | Agency Webmaster