The Illinois Property Tax Appeal Board (PTAB): When to Take Your Appeal to the State Level

If the Cook County Board of Review denied your property tax appeal or granted an insufficient reduction, the Illinois Property Tax Appeal Board offers a powerful state-level remedy. PTAB provides an independent, quasi-judicial review of your assessment that is particularly valuable for commercial and high-value residential properties where significant dollars are at stake.

What Is PTAB?

The Illinois Property Tax Appeal Board is a state-level body consisting of five members appointed by the Governor. Its sole function is to adjudicate property tax assessment disputes. PTAB conducts de novo reviews, meaning it evaluates your case fresh based on the evidence presented, without deference to the Board of Review's decision.

PTAB has jurisdiction to determine the correct assessed value of your property based on equity and the weight of evidence. It does not have authority to review tax rates, tax bill amounts, or exemption eligibility.

When Should You Appeal to PTAB?

A PTAB appeal makes sense in several situations. If the Board of Review denied your appeal despite strong evidence of overvaluation, PTAB provides a fresh look. If the stakes are high enough to justify the additional time and effort, such as commercial properties where a successful appeal can save tens of thousands of dollars annually, the investment is worthwhile. If you have strong comparable sales data or income evidence that was not adequately considered at the county level, PTAB's more formal evidentiary process may better serve your case.

Filing Requirements and Deadlines

You must file your PTAB appeal within 30 days of receiving the Board of Review's final decision. Since 2023, all appeals filed by attorney-represented appellants must be submitted through PTAB's electronic filing portal. The filing must include the Board of Review's decision, your property information, and the basis for your appeal.

The PTAB Hearing Process

PTAB hearings are more formal than Board of Review proceedings. Both the property owner and the taxing district have the opportunity to present evidence, call witnesses, and make legal arguments. The standard of proof varies depending on the basis of your appeal. For overvaluation claims, you must prove your assessment exceeds fair market value by a preponderance of evidence. For assessment equity claims, you must prove unequal treatment by clear and convincing evidence.

What Evidence Wins at PTAB

PTAB decisions are based on the quality and persuasiveness of the evidence. For commercial properties, professional appraisals carry significant weight. Income and expense documentation, comparable sales data, and expert testimony can all strengthen your case. The more rigorous your evidence preparation, the better your chances of a favorable outcome.

Timeline and Practical Considerations

PTAB cases typically take 12 to 24 months to resolve, longer than county-level appeals. During this time, you must continue paying your property taxes as billed. If PTAB orders a reduction, any overpayment is refunded through the County Treasurer.

Professional Representation Is Essential

Given the formal nature of PTAB proceedings and the evidentiary standards involved, attorney representation is strongly recommended. An experienced property tax attorney can evaluate whether your case justifies a PTAB appeal, prepare professional-quality evidence, and advocate effectively during hearings.

If you received an unsatisfactory result from the Cook County Board of Review and believe your property remains overassessed, contact Younis Law Group to discuss whether a PTAB appeal is the right next step for your situation.