Ill. Admin. Code tit. 86, § 1910.40 - Board of Review Response to Petition
a)
Upon receipt of the completed petition from the contesting party, the Clerk of
the Property Tax Appeal Board shall notify the board of review of the filing of
the appeal. Upon notification of the filing of the appeal, the board of review
shall submit its completed Board of Review Notes on Appeal disclosing the final
assessment of the subject property. The Board of Review Notes on Appeal shall
also reflect the application of a local township equalization factor when
applicable. The board of review shall also submit a copy of the property record
card of the subject property. The property record card should contain, if
possible, a schematic drawing of all structural improvements to the land, a
completed cost analysis, and an indication of the basis of the land value. The
Board of Review Notes on Appeal and all written and documentary evidence
supporting the board of review's position must be submitted to the Property Tax
Appeal Board within 90 days after the date of the notice of the filing of an
appeal unless the board of review objects to the jurisdiction of the Property
Tax Appeal Board over the assessment appeal.
1)For assessment years prior to 2016, in
every case in which a change in assessed valuation of less than $100,000 is
sought, all written and documentary evidence must be submitted in duplicate. In
every case in which a change in assessed valuation of $100,000 or more is
sought, all written and documentary evidence must be submitted in triplicate.
At the time the board of review submits its evidence in response to the appeal,
it shall also submit its rebuttal evidence, if any, as defined in Section
1910.66.
2)For appeals beginning with the 2016
assessment year, and each year thereafter, the board of review shall submit one
copy of all written and documentary evidence, unless the evidence exceeds 500
total pages, in which case, the response and all written and documentary
evidence must be submitted in triplicate. At the time the board of review
submits its evidence in response to the appeal, it shall also submit its
rebuttal evidence, if any, as defined in Section 1910.66.
b) If the board of review objects to the
Board's jurisdiction, it must submit a written request for dismissal of the
petition prior to the submission of the Board of Review Notes on Appeal and
accompanying documentation. The request for dismissal must set forth the basis
of the board of review's objections to the Property Tax Appeal Board's
jurisdiction over the appeal. In these cases, the Property Tax Appeal Board
shall transmit a copy of the request for dismissal to the contesting party and
secure a written response to the request for dismissal from the contesting
party within 30 days after the date of the notice of the filing of the motion
to dismiss. A copy of the response shall be transmitted to the board of review.
Upon receipt of the request for dismissal and the response, the Property Tax
Appeal Board shall issue a ruling determining if it has jurisdiction in the
matter.
c) If the board of review
objects to the Board's jurisdiction and the Property Tax Appeal Board
subsequently determines that it has jurisdiction over the parties and the
subject matter of the appeal, the board of review shall submit its Board of
Review Notes on Appeal, the subject's property record card and all written and
documentary evidence within 30 days after the Board's ruling determining
jurisdiction.
d) If the board of
review is unable to submit the additional written or documentary evidence with
the Notes on Appeal, it must submit a letter requesting an extension of time
with the Board of Review Notes on Appeal. Upon receipt of the request, the
Board shall grant a 30 day extension of time. The Board shall grant additional
or longer extensions for good cause shown. Good cause may include, but is not
limited to, the inability to submit evidence for a cause beyond the control of
the board of review, such as the pendency of court action affecting the
assessment of the property or the death or serious illness of a valuation
witness. Without a written request for an extension, no evidence will be
accepted after the Board of Review Notes on Appeal is filed.
e) The Clerk shall cause the board of
review's evidence to become a part of the appeal proceeding and record and
shall send a copy of the evidence, by mail or electronic means, to the
contesting party or his or her attorney.
f) Pursuant to Section 16-180 of the Property
Tax Code, in every case in which a change in assessed valuation of $100,000 or
more is sought, the board of review shall, within 30 days after the receipt of
the notice of the filing of an appeal with the Board, serve a copy of the
petition on all taxing districts as shown on the last available tax bill. The
board of review shall also serve a certificate of service on the Property Tax
Appeal Board, within 30 days after the receipt of the notice of the filing of
an appeal with the Board, affirming that all taxing districts have been
notified of the appeal. The certificate of service shall be signed by a member
of the board of review or the clerk of the board of review.
Notes
Amended at 33 Ill. Reg. 7910, effective July 1, 2009
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.