Section 1910.30  Petitions

 

a)         In counties with less than 3,000,000 inhabitants, petitions for appeal shall be filed within 30 days after the date of the written notice of the decision of the board of review.  In counties with 3,000,000 or more inhabitants, petitions for appeal shall be filed within 30 days after the date of the written notice of the decision of the board of review or within 30 days after the date that the board of review transmits to the county assessor pursuant to Section 16-125 of the Code its final action on the township in which the property is located, whichever is later.  (See Section 16-160 of the Code.)  Petitions must be filed in accordance with subsection (b) of this Section.

 

b)         Petitions for appeal shall be filed within 30 days after the date of written notice of the application of final adopted township equalization factors by the board of review.  Petitions shall be filed for the subsequent year within 30 days after the date of the written notice when the Property Tax Appeal Board rendered a decision lowering the assessment of a particular parcel after the deadline for filing complaints with the board of review, or after adjournment of the session of the board of review at which assessments for the subsequent year are being considered.  (See Section 16-185 of the Code.)  Petitions may be filed by the following methods:

 

1)         By electronic means using the EFP for appeals beginning with the 2016 assessment year, and each year thereafter. An appeal submitted by an unrepresented appellant may be filed using the EFP, in accordance with Section 1910.33.  An appeal submitted by an attorney, shall be filed using the EFP, pursuant to Section 1910.33, according to the following schedule.

 

A)        Beginning February 1, 2023 and thereafter, residential appeals if the subject property is located in a county with more than 3,000,000 inhabitants.

 

B)        Beginning May 1, 2023 and thereafter, all appeals for all non-farm property if the subject property is located in a county with more than 3,000,000 inhabitants.

 

C)        Beginning July 1, 2023 and thereafter, all appeals for all types of property from all counties.

 

2)         By actual delivery to the Board;

 

3)         By United States Mail or;

 

4)         By a delivery service other than the United States Mail in accordance with Section 1910.25(b).

 

c)         The petition for appeal shall be on the prescribed form and a separate petition must be filed for each separately assessed parcel except for contiguous single-owner parcels that constitute a single property and except for condominium buildings or unless a written request is made to the Board for the filing of a single petition for multiple parcels.  The request, together with the petition, shall be filed within 30 days after the written notice of the decision of the board of review or within 30 days after the date that the board of review transmits to the county assessor, pursuant to Section 16-125 of the Code, its final action on the township in which the property is located, whichever is later.  Each petition shall identify and describe the particular property including the PIN assigned to the subject parcel by the county.  A photograph of the subject property should be submitted with the petition if it aids the contesting party in explaining the appeal.  In appeals in which multiple PINs are consolidated into a single petition, the assessed values and the relief requested for each individual PIN must be separately listed.  Single petitions containing parcels of 50 or more PINs must also include a formatted Excel spreadsheet submitted electronically.  The spreadsheet is available on the Forms page of the PTAB website located at www.ptab.illinois.gov.  Instructions for completion and submission of the spreadsheet are contained within the document.

 

d)         Appeals filed with the Property Tax Appeal Board shall bear a signature of the contesting party or the contesting party's attorney on at least one petition, and shall be filed with the Clerk of the Property Tax Appeal Board. Corporations, limited liability companies (LLC), partnerships, and other similar entities, and taxing districts shall be represented at all stages before the Property Tax Appeal Board by any person licensed to practice law in the State of Illinois.  By signing a petition or filing an appearance, the attorney certifies that he or she has the authority to appear and/or act on behalf of a party in the proceeding.  (See Section 1910.70.)

 

e)         If the Property Tax Appeal Board renders a decision lowering the assessment of a particular parcel after the deadline for filing complaints with the board of review or board of appeals or after adjournment of the session of the board of review at which assessments for the subsequent year or years of the same general assessment period, as provided in Sections 9-215 through 9-225 of the Code, are being considered, the taxpayer may, within 30 days after the date of written notice of the Property Tax Appeal Board's decision, appeal the assessment for the subsequent year or years directly to the Property Tax Appeal Board. (See Section 16-185 of the Code.)

 

1)         For assessment years prior to 2016, two copies of the written notice of the decision of the board of review must be filed with the petition, if one has been issued.  Alternatively, two copies of the decision of the Property Tax Appeal Board reducing the assessment of the subject property for a prior year within the same general assessment period shall be provided.

 

2)         Beginning with the 2016 assessment year, and each year thereafter, the contesting party shall file one copy of the petition, one copy of the written notice of the decision of the board of review or the decision of the Property Tax Appeal Board reducing the assessment for the prior year or years within the same general assessment period conferring jurisdiction on the Property Tax Appeal Board, and one copy of the written and documentary evidence, unless the petition and evidence exceeds 500 total pages, in which case, the petition and all written and documentary evidence must be submitted in triplicate.

 

f)         When filing an appeal petition pursuant to subsections (a) and (b):

 

1)         For assessment years prior to 2016, petitions for appeal shall be filed in triplicate and all copies of the same shall be properly signed as stated in subsection (d).  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 with the petition.  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 with the petition.  

 

2)         Beginning with the 2016 assessment year, and each year thereafter, the contesting party shall file one copy of each document required by subsection (f)(1), unless the petition and evidence exceeds 500 total pages, in which case, the petition and all written and documentary evidence must be submitted in triplicate.

 

g)         If the contesting party is unable to submit written or documentary evidence with the petition, the contesting party must submit a written or electronic request for an extension of time with the petition.  Upon receipt of this 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 contesting party, 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 or electronic request for an extension, no evidence will be accepted after the petition is filed.  Evidence sent by mail shall be considered as filed on the date postmarked or in accordance with Section 1910.25(b).

 

h)         Every petition for appeal shall state the facts upon which the contesting party bases an objection to the decision of the board of review, together with a statement of the contentions of law the contesting party desires to raise.  If contentions of law are raised, the contesting party shall submit a brief in support of his position with the petition.  Extensions of time shall be granted in accordance with subsection (g).  Failure to do so shall result in dismissal of the appeal.

 

i)          Every petition for appeal shall give the contesting party’s telephone number, mailing address, and e-mail address where correspondence to the contesting party may be received by the contesting party or his or her attorney.  Notice to the contesting party's attorney shall be deemed notice to the contesting party.  A contesting party or attorney shall provide one or more e-mail addresses for receipt of service of proceedings.  The Property Tax Appeal Board must be notified in writing or electronically by any party of a change of telephone number, mailing address, or any e-mail address within 30 days after the change.

 

j)          The petition shall in all cases state the assessed value of the land, and the assessed value of the improvements (structures), and the total assessed value as placed on the property by the board of review.  The petition must also state the assessed valuation of the land, and the assessed value of the improvements (structures), and the total assessed value that the contesting party claims to be correct. The contesting party may only amend the assessment claimed to be correct by filing an appeal petition denoted as "Amended" setting forth the assessed valuation of the land, the assessed value of the improvements, and the total assessed valuation that the contesting party considers correct upon the completion of the filing of the documentary evidence in accordance with extensions granted pursuant to subsection (g). No amendment to the contesting party's assessment request will be accepted after the expiration of the extension of time to submit evidence that has been granted pursuant to subsection (g).

 

k)         All information required to fully complete the petition shall be furnished by the contesting party at the time the petition is filed.  Incomplete petitions and/or a letter shall be returned with an explanation of the reasons for the rejection.  The contesting party must resubmit the corrected petition within 30 days after the date of the return of the petition.  If the returned petition is not resubmitted within the 30 day period, the appeal will be dismissed from consideration by the Board.  Petitions that are not properly signed, petitions that do not state the assessed valuation assigned by the board of review, petitions that do not state the assessed valuation considered correct by the contesting party, petitions that do not include an e-mail address for the contesting party or the contesting party’s attorney, and petitions not containing all information as required in this Section, shall be treated as incomplete petitions.  Written or documentary evidence will be accepted after receipt of a completed petition only when a written or electronic request for an extension of time was filed in accordance with subsection (g) and granted.

 

l)          Upon receipt of a completed petition, including the written and documentary evidence from the contesting party, the Clerk of the Property Tax Appeal Board shall send a copy of the petition, including all documentary evidence, by mail or by electronic means, to the board of review and shall only forward a copy of the petition to the State's Attorney of the county in which the property is located.  The Clerk shall cause the completed petition, including all documentary evidence, to become a part of the appeal proceedings and record.

 

m)        If the petition for appeal is filed by an interested taxing body, rather than by the owner or taxpayer whose assessment is in question, the taxing body must furnish the name and address of the owner and/or taxpayer of the property in question, if different from the owner, the name and address of the registered agent of the corporate owner or taxpayer, or the name and address of any partner or registered agent of a partnership owner or taxpayer.  A copy of the completed petition shall then be sent to the owner and/or taxpayer of the property by the Clerk of the Property Tax Appeal Board.  Any petition filed by an interested taxing body on property owned by a corporation or partnership must be served upon the registered agent of the corporation or upon any partner or registered agent of the partnership by mail, with proof of service filed with the Board.  Any petition filed by an interested taxing body without the name and address of the owner and/or taxpayer of the property in question shall be treated as an incomplete petition in accordance with subsection (k).

 

(Source:  Amended at 47 Ill. Reg. 2075, effective January 27, 2023)

 

Section 1910.31  Amendments

 

a)         After the Property Tax Appeal Board has transmitted an appeal to the board of review and the time period for intervention under Section 1910.60 has expired, a petition for appeal may be amended to correct any technical defects, except when the amendment would be prejudicial to a party.

 

b)         The original filing of the petition or any amendment as allowed by Section 1910.30(j), and not any subsequent amendment, shall determine whether:

 

1)         review of the Property Tax Appeal Board's final decision is afforded in the circuit court or the Appellate Court as provided in Section 16-195 of the Code;

 

2)         the board of review shall notify taxing districts of the appeal as required by Section 16-180 of the Code and Section 1910.40(f); and

 

3)         the contesting party is required to provide a court reporter as required by Section 16-190 of the Code and Section 1910.98(a).

 

(Source:  Amended at 41 Ill. Reg. 14020, effective December 1, 2017)

 

Section 1910.33  Electronic Filing

 

a)         Pursuant to the Uniform Electronic Transactions Act [815 ILCS 333/18(a)] and section 16-180 of the Property Tax Code [35 ILCS 200/16-180], the Board shall accept petitions for appeal and supporting evidence submitted electronically via the EFP.

 

b)         Use of the EFP does not alter any applicable filing deadline.

 

c)         Documents submitted via the EFP shall be uploaded individually and not as part of a portable document format (“PDF”) portfolio.  Documents that are part of a PDF portfolio will not be made part of the record.  Supporting evidence not available in a digital format (e.g., blueprints, large maps, a plat of survey) shall be filed in triplicate via U.S. mail or hand-delivery to the Springfield office.

 

d)         All petitions for appeal and supporting evidence submitted via the EFP shall bear the signature of the filer.  The EFP shall have a component for including an electronic signature on any petition submitted.  Such electronic signature shall have the same force and effect as a non-electronic signature.

 

e)         Petitions for appeal and supporting evidence submitted via the EFP which contain links to material either within the filed document or external to the filed document are for convenience purposes only.  The external material behind the link is not considered part of the filing or the petition.

 

f)         Petitions for appeal and supporting evidence submitted via the EFP shall not contain more than:

 

1)         a total of 50 megabytes of data; or

 

2)         50 attachments.

 

g)         Petitions for appeal and supporting evidence may be submitted via the EFP every day, 24 hours per day; however, the Board or its authorized vendor may cause the EFP to be unavailable for scheduled routine maintenance.  The Board shall post a notice on its website prior to and during periods of such scheduled routine maintenance.

 

h)         If a petition for appeal or supporting evidence is not successfully transmitted, or is materially delayed in being transmitted, to the Board via the EFP due to a "technical failure", the filer may file a motion with the Board showing good cause for the transmission failure.  Upon receipt of such a motion, the Board may order that the petition for appeal or supporting evidence be considered transmitted as of the date and time of the failed or delayed transmission.  For purposes of this subsection, a "technical failure" shall be defined as an unanticipated outage of the EFP, or a malfunction of the EFP’s hardware, software, or telecommunication equipment.  The malfunction of any of the filer’s equipment which results in a failed or delayed transmission shall not be considered a “technical failure".

 

i)          Petitions for appeal and supporting evidence submitted via the EFP shall not disclose any "personal information".  It is the filer’s responsibility to ensure that "personal information" is redacted from any petitions for appeal or supporting evidence submitted via the EFP.  For purposes of this subsection, the term "personal information" shall have the same meaning as that term is defined in Section 5 of the Personal Information Protection Act. [815 ILCS 530/5]

 

j)          The Property Tax Appeal Board Clerk shall acknowledge filings made via the EFP in accordance with Sections 1910.30(k) or 1910.30(l).

 

k)         This Section shall be construed to promote and facilitate the submission of petitions for appeal and supporting evidence via the EFP.  If any provision of this Section conflicts with another provision of this Part, the provision of this Section shall apply.

 

(Source:  Added at 47 Ill. Reg. 2075, effective January 27, 2023)

 

Section 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.

 

(Source:  Amended at 43 Ill. Reg. 2158, effective March 1, 2019)

 

Section 1910.50  Determination of Appealed Assessment

 

a)         All proceedings before the Property Tax Appeal Board shall be considered de novo meaning the Board will consider only the evidence, exhibits and briefs submitted to it, and will not give any weight or consideration to any prior actions by a local board of review or to any submissions not timely filed or not specifically made a part of the record.  The Board shall not be limited to the evidence presented to the board of review of the county.  A party participating in the hearing before the Property Tax Appeal Board is entitled to introduce evidence that is otherwise proper and admissible without regard to whether that evidence has previously been introduced at a hearing before the board of review of the county.  Each appeal shall be limited to the grounds listed in the petition filed with the Board.  (Section 16-180 of the Code)

 

b)         The Property Tax Appeal Board may accept into the record all evidence, exhibits and briefs submitted by all interested parties and render a decision without holding a hearing.  On its own motion, the Board may order a hearing to be held at a time and place designated by the Board.  A hearing shall be granted if any party to the appeal submits a request in writing.  (Section 16-170 of the Code)

 

c)         The decisions of the Property Tax Appeal Board will be based on equity and the weight of the evidence.

 

1)         In all counties other than Cook, a three-year county wide assessment level to be based on relevant sales during the previous three years as certified by the Department of Revenue will be considered when sufficient probative evidence is presented indicating the estimate of full market value of the subject property on the relevant real property assessment date of January 1.

 

2)         In Cook County, for residential property of six units or less currently designated as Class 2 real estate according to the Cook County Real Property Assessment Classification Ordinance, as amended, when sufficient probative evidence indicating the estimate of full market value of the subject property on the relevant assessment date is presented, the Board may consider evidence of the appropriate level of assessment for property in that class.  The evidence may include:

 

A)        the Department of Revenue's annual sales ratio studies for Class 2 property for the previous three years; and

 

B)        competent assessment level evidence, if any, submitted by the parties pursuant to this Part.

 

3)         In Cook County, for all other classes of property, when sufficient probative evidence indicating the estimate of full market value of the subject property on the relevant assessment date is presented, the Board will consider the level of assessment applicable to the subject property under the Cook County Real Property Assessment Classification Ordinance, as amended.

 

d)         Whether or not a hearing is held in the appeal proceeding, the proceeding before the Property Tax Appeal Board shall be terminated when the Board renders a decision.  The Board may revise and/or correct a decision upon its own initiative at any time prior to the expiration of the administrative review filing period as provided in Section 16-195 of the Property Tax Code if a mistake in the calculation of an assessment or other clerical error is discovered.  In this event, the Board shall issue an amended decision.  The decision or order of the Property Tax Appeal Board in any such appeal shall, within 10 days after it is made and entered, be certified to every party to the proceeding and to the proper authorities, including the board of review whose decision was appealed, the County Clerk who extends taxes upon the assessment in question, and the County Collector (Treasurer) who collects property taxes upon the assessment.

 

e)         A majority of the Members of the Board is required to make a decision of the Board.

 

f)         If a petition is filed by a taxpayer with the Property Tax Appeal Board, the taxpayer is precluded from filing objections based upon valuation in the Circuit Court as may otherwise be permitted by Sections 21-175 and 23-5 of the Property Tax Code.  (Section 16-160 of the Code)

 

g)         If a taxpayer files objections based upon valuation in the Circuit Court as permitted by Sections 21-175 and 23-5 of the Property Tax Code, the taxpayer is precluded from filing a petition contesting the assessment of the subject property with the Property Tax Appeal Board.  (Section 16-160 of the Code)

 

h)         If the Property Tax Appeal Board renders a decision lowering the assessment of a particular parcel after the deadline for filing complaints with the board of review or after adjournment of the session of the board of review at which assessments for the subsequent year or years of the same general assessment period, as provided in Sections 9-215 through 9-225 of the Code are being considered and, within 30 days after the date of the written notice of the Property Tax Appeal Board's decision, the taxpayer may:

 

1)         appeal the assessment for such subsequent year directly to the Property Tax Appeal Board; and/or

 

2)         appeal the assessment for all subsequent years within the same general assessment period directly to the Property Tax Appeal Board.

(Section 16-185 of the Code)

 

i)          If the Property Tax Appeal Board renders a decision lowering the assessment of a particular parcel on which a residence occupied by the owner is situated, such reduced assessment, subject to equalization, shall remain in effect for the remainder of the general assessment period as provided in Sections 9-215 through 9-225 of the Code, unless that parcel is subsequently sold in an arm's length transaction establishing a fair cash value for the parcel that is different from the fair cash value on which the Board's assessment is based, or unless the decision of the Property Tax Appeal Board is reversed or modified upon review. (Section 16-185 of the Code)

 

j)          The contesting party may, at any time before the hearing begins, move to withdraw or voluntarily dismiss the appeal, by written request filed with the Board and all other parties to the appeal.  Motions to withdraw or voluntarily dismiss an appeal are favored by the Board and will be denied only in the most extreme or compelling circumstances.

 

k)         The Property Tax Appeal Board shall consider compulsory sales of comparable properties for the purpose of revising and correcting assessments, including those compulsory sales of comparable properties submitted by the taxpayer.  (Section 16-183 of the Code)

 

(Source:  Amended at 43 Ill. Reg. 2158, effective March 1, 2019)

 

Section 1910.55  Stipulations

 

a)         It is the policy of the Property Tax Appeal Board that the parties to an appeal should, to the fullest extent possible, stipulate to all matters that are not, or fairly should not be, in dispute. Prior to the hearing, during a prehearing conference, or during the hearing of any appeal, the parties may file a stipulation setting forth all pertinent facts that are not in dispute, a list of all exhibits to which there are no objections, and any other matters that are not in dispute.

 

b)         If a stipulation revising and correcting an assessment is agreed to by all interested parties, it may be taken into consideration by the Property Tax Appeal Board provided it is fair and reasonable based on the evidence in the record. The Board reserves the right to write a decision based on the facts, evidence and exhibits in the record.

 

c)         If the Board is able to ascertain the correct assessment of the subject property, it will issue a decision notwithstanding any typographical or clerical errors, including but not limited to an erroneous increase of valuation of particular permanent index numbers, on the stipulation form.  When a party or parties propose to stipulate to a revised assessment of the property, the Board shall forward the proposed stipulation or assessment agreement to all other parties and those parties shall have 30 days to file a written objection to the proposal. Failure to object within the 30-day period to the proposed assessment shall be considered acceptance of the stipulation or assessment agreement and the Board shall issue a decision in accordance with the stipulation or agreement.  The Board shall not issue a decision based on the proposed stipulation or assessment agreement prior to the expiration of the time period for intervention as provided in Section 1910.60.

 

d)         A stipulation or assessment agreement shall be in writing and be clear and concise.  Documents or papers or other exhibits annexed to or filed with a stipulation or agreement will be considered part of the stipulation or agreement.  A stipulation or agreement shall be treated, to the extent of its terms, as a conclusive admission by the parties to the facts or issues stipulated or agreed to.

 

(Source:  Amended at 38 Ill. Reg. 19171, effective October 1, 2014)

 

Section 1910.60  Interested Parties – Intervention

 

a)         Taxpayer/Owner of Property:  Any taxpayer or owner of property dissatisfied with a decision of the board of review as such decision pertains to the assessment of his or her property may appeal that decision by filing a petition with the Property Tax Appeal Board within 30 days after the written notice of the decision of the board of review or the date of the written notice of the application of final, adopted township equalization factors by the board of review.  If the taxpayer or owner of property files a petition within 30 days after the written notice of the application of final, adopted township equalization factors, the relief the Property Tax Appeal Board may grant is limited to the amount of the increase caused by the application of the township equalization factor. Petitions shall be filed for the subsequent year within 30 days after the date of the written notice when the Property Tax Appeal Board rendered a decision lowering the assessment of a particular parcel after the deadline for filing complaints with the board of review, or after adjournment of the session of the board of review, at which assessments for the subsequent year are being considered.  (See Section 16-185 of the Code.)

 

b)         Taxing Body Acting as Appellant:  Any taxing body that has a revenue interest in a decision of the board of review may file an appeal by filing its petition within 30 days after the written notice to the taxpayer of a decision by the board of review.  Any taxing district so filing must conform its petition and documentation to the provisions of Sections 1910.30 and 1910.33.

 

c)         Taxpayer/Owner as Intervenor:  Upon notice to the owner that a taxing body has filed an appeal affecting his property, the owner or taxpayer may become an intervening party:

 

1)         For appeals filed for assessment years prior to 2016, by filing in triplicate with the Clerk of the Property Tax Appeal Board a Request to Intervene within 30 days after the postmark date of the notice to the owner or taxpayer that the taxing body has filed an appeal and shall comply with subsection (e) regarding the submission of evidence or with subsection (f) to seek an extension of time to submit evidence.

 

2)         For appeals beginning with assessment year 2016 and each year thereafter, by filing one copy with the Clerk of the Property Tax Appeal Board of a Request to Intervene within 30 days after the postmark date of the notice to the owner or taxpayer that the taxing body has filed an appeal and shall comply with subsection (e) regarding the submission of evidence or with subsection (f) to seek an extension of time to submit evidence, unless the Request to Intervene and evidence exceeds 500 total pages, in which case, the Request to Intervene and all written and documentary evidence must be submitted in triplicate.

 

d)         Intervenors 

 

1)         Any taxing body that has a revenue interest in an appeal before the Property Tax Appeal Board may become an intervening party by filing in triplicate with the Clerk of the Property Tax Appeal Board a Request to Intervene through legal counsel in accordance with Section 1910.70(c).  The Request to Intervene must be filed within the later to occur of:

 

A)        60 days after the postmark date of the notice of the Board to the State's Attorney of the filing of an appeal; or

 

B)        within 60 days after the postmark of the board of review service as required in Section 16-180 of the Property Tax Code.

 

2)         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 on its behalf.

 

e)         Intervenors − Taxing District and Taxpayer/Owner – Written and Documentary Evidence:

 

1)         For appeals filed for assessment years prior to 2016, Requests to Intervene shall be filed in triplicate and all copies of the same shall be signed.  All additional written and documentary evidence must be submitted with the Request to Intervene in triplicate.  Any Request to Intervene that is received without a properly adopted copy of the resolution of the governing board of the taxing body authorizing its legal representative to file the Request to Intervene on its behalf shall be treated as incomplete and shall be returned.  The filing of an incomplete Request to Intervene shall not extend the 60 day deadline without a written request explaining good cause for failure to timely submit a properly completed Request to Intervene and resolution. 

 

2)         For appeals beginning with assessment year 2016 and each year thereafter, one copy of the Request to Intervene, one copy of the resolution of the governing board, and one copy of all additional written and documentary evidence must be submitted, unless the Request to Intervene and evidence exceeds 500 total pages, in which case, the Request to Intervene and all written and documentary evidence must be submitted in triplicate.  All other requirements of subsection (e)(1) regarding an incomplete Request to Intervene shall apply.  At the time the intervenor submits its evidence in response to the appeal, it shall also submit its rebuttal evidence, if any, as defined in Section 1910.66.

 

f)         Extensions for Filing Additional Evidence:  If the intervening party is unable to submit the additional written or documentary evidence with the Request to Intervene, it must submit a letter requesting an extension of time to file additional written or documentary evidence with the Request to Intervene.  Upon receipt of such a request, the Board shall grant a 30 day extension of time for the filing of written or documentary evidence.  This shall not include an extension of time to file a Request to Intervene or resolution.  The Board shall grant additional or longer extensions for the filing of written or documentary evidence 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 intervening party, 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 Request to Intervene is filed.

 

g)         Records:  The Clerk of the Property Tax Appeal Board shall cause a Request to Intervene and all accompanying documentation to become a part of the appeal proceeding and record, and shall send a copy of the same, by mail or electronic means, to the contesting party and the board of review.  Upon receipt of a timely Request to Intervene, the Clerk of the Property Tax Appeal Board shall cause a copy of the appeal record to be forwarded to the intervening party by mail or electronic means.

 

(Source:  Amended at 47 Ill. Reg. 2075, effective January 27, 2023)

 

Section 1910.63  Burdens of Proof

 

a)         Under the principles of a de novo proceeding, the Property Tax Appeal Board shall not presume the action of the board of review or the assessment of any local assessing officer to be correct. However, any contesting party shall have the burden of going forward.

 

b)         Under the burden of going forward, the contesting party must provide substantive, documentary evidence or legal argument sufficient to challenge the correctness of the assessment of the subject property. Failure to do so will result in the dismissal of the appeal.

 

c)         Once a contesting party has provided evidence or argument sufficient to challenge the correctness of the assessment of the subject property, the board of review shall be required to go forward with the appeal. The board of review must provide substantive, documentary evidence or legal argument sufficient to support its assessment of the subject property or some other, alternate valuation. Failure to do so will result in a decision by the Property Tax Appeal Board based upon the information submitted by the contesting party and, if applicable, the evidence submitted by any intervening party.

 

d)         Any intervening party shall be required to support the position it propounds with substantive, documentary evidence or legal argument as provided in this Part.

 

e)         When market value is the basis of the appeal, the value of the subject property must be proved by a preponderance of the evidence. When unequal treatment in the assessment process is the basis of the appeal, the inequity of the assessments must be proved by clear and convincing evidence.

 

(Source:  Amended at 24 Ill. Reg. 1233, effective January 5, 2000)

 

Section 1910.64  Motion Practice – Service of Papers

 

a)         Requests and motions for extensions of time in which to file evidence shall be made pursuant to Sections 1910.30(g), 1910.40(d) and 1910.60(f) for taxpayers, boards of review and intervenors, and shall not be made subject to this Section.

 

b)         Provided that the Property Tax Appeal Board has transmitted the appeal to the board of review pursuant to Section 1910.40(a) and no earlier than 15 days after receipt of the appeal by the board of review, all other motions shall be in writing setting forth the arguments and authorities relied upon to permit the Board to make a decision with or without oral argument, at its discretion.  The motion shall also state the name of the appellant and the docket number of the appeal as assigned by the Board.

 

c)         A written motion shall be served at the same time upon all parties and filed with the Board's Springfield office.  Motions shall be accompanied by proof of service upon all those required to be served, including the Board.

 

d)        Within 21 days after service of a motion, a party may file a response to the motion.  If no response is filed, the party shall be presumed to have waived objection to the granting of the motion, but the waiver of objection does not bind the Board in its decision on the motion.  Within 14 days after service of a response to a motion, the moving party may file a reply.

 

e)         The Board shall issue a written ruling on all motions, in the form of an order or letter, upon all parties at the same time.

 

f)          All motions filed and served shall be on 8½" x 11" paper, except when such a requirement would unreasonably burden the filing party.

 

(Source:  Amended at 38 Ill. Reg. 19171, effective October 1, 2014)

 

Section 1910.65  Documentary Evidence

 

a)         The Property Tax Appeal Board generally considers appeals with respect to the correct valuation of property for assessment purposes based upon the following contentions:

 

1)         the subject property is not accurately assessed when its assessment is compared to the assessments of other, similar properties in its neighborhood; and/or

 

2)         the market value of the subject property is not accurately reflected in its assessment.

 

b)         Proof of unequal treatment in the assessment process should consist of documentation of the assessments for the assessment year in question of the subject property and it is recommended that not less than three comparable properties be submitted. Documentation must be submitted showing the similarity, proximity and lack of distinguishing characteristics of the assessment comparables to the subject property.

 

c)         Proof of the market value of the subject property may consist of the following:

 

1)         an appraisal of the subject property as of the assessment date at issue;

 

2)         a recent sale of the subject property;

 

3)         documentation evidencing the cost of construction of the subject property including the cost of the land and the  value of any labor provided by the owner if the date of construction is proximate to the assessment date; or

 

4)         documentation of not fewer than three recent sales of suggested comparable properties together with documentation of the similarity, proximity and lack of distinguishing characteristics of the sales comparables to the subject property.

 

d)         The Property Tax Appeal Board may consider appeals based upon contentions of law. Such contentions of law must be concerned with the correct assessment of the subject property. If contentions of law are raised, the party shall submit a brief in support of his position.

 

(Source:  Amended at 21 Ill. Reg. 3706, effective March 6, 1997)

 

Section 1910.66  Rebuttal Evidence

 

a)         Upon first receipt of the argument and accompanying documentation filed by an opposing party, any other party may, within 30 days after the date of the Board's notice:

 

1)         For appeals filed for assessment years prior to 2016, file two copies of written or documentary rebuttal evidence for appeals with a request for a change in valuation of less than $100,000 or submit three copies of written or documentary rebuttal evidence for appeals with a request for a change in valuation of $100,000 or more.

 

2)         For appeals beginning with the 2016 assessment year and each year thereafter, file one copy of written or documentary rebuttal evidence, unless the rebuttal evidence exceeds 500 total pages, in which case, all written and documentary rebuttal evidence must be submitted in triplicate.

 

3)         Except as provided in Sections 1910.40 and 1910.60, any party shall have 30 days after first receipt of the argument and written documentary evidence filed by an opposing party to file written or documentary evidence in rebuttal.   Rebuttal evidence shall consist of written or documentary evidence submitted to explain, repel, counteract or disprove facts given in evidence by an adverse party and must tend to explain or contradict or disprove evidence offered by an adverse party.  Rebuttal evidence shall include a written factual critique based on applicable facts and law, a review appraisal, or an analysis of an adverse party's appraisal prepared by a person who is an expert in the appraisal of real estate.  This written critique, review appraisal, or analysis must be submitted within the responding party's 30-day rebuttal period pursuant to this Section.

 

b)         In any appeal in which a change in assessed valuation of $100,000 or more is sought, the Board shall grant one 30-day extension of time to submit rebuttal evidence upon good cause shown in writing.  Good cause shall include the complexity of the appeal, the volume of the evidence submitted by an opposing party, and the inability of a rebuttal appraiser to complete the review and written critique within the 30-day filing period.  A request for an extension of time to submit rebuttal evidence shall be in writing, supported by affidavit, and served on the Board and all other parties to the appeal.  No further extensions to submit rebuttal evidence shall be granted. 

 

c)         Rebuttal evidence shall not consist of new evidence such as an appraisal or newly discovered comparable properties.  A party to the appeal shall be precluded from submitting its own case in chief in the guise of rebuttal evidence.

 

(Source:  Amended at 43 Ill. Reg. 2158, effective March 1, 2019)

 

Section 1910.67  Hearings

 

a)         The Property Tax Appeal Board may render a decision based upon the evidence, exhibits and briefs submitted to it by all interested parties without holding a hearing.

 

b)         The Property Tax Appeal Board shall review all appeals filed in compliance with this Part to determine whether a hearing shall be held on any factual or legal issue. Whenever the Board determines that a hearing is not required, the appeal shall be decided based upon the evidence in the record. The Board shall hold a hearing at the request of any party in writing.  In the event a hearing is deemed necessary, the Board shall give notice to all parties to the appeal of the time, date, and place of the hearing at least 20 days prior to the hearing, unless the 20 day period is specifically waived by all the parties to the appeal. Upon service of notice of the scheduled hearing by the Board upon all parties to the appeal, communications concerning that appeal and the scheduled hearing shall be directed to the Members of the Board or the Hearing Officer that has been assigned to hold the hearing in accordance with subsection (e).

 

c)         A party may request a decision of the Property Tax Appeal Board based upon the evidence in the record by filing a written request with the Board. Any such request shall not be binding on the Board.

 

d)         Notice of a hearing to all interested taxing bodies by the Property Tax Appeal Board shall be deemed to have been given when served upon the State's Attorney of the county from which the appeal has been taken, unless such interested taxing bodies have specifically been made parties to the appeal proceeding.

 

e)         Hearings may be held before less than a majority of the Members of the Board, and the Chairman may assign Members or Hearing Officers to hold hearings.  Any hearing may be conducted by the Property Tax Appeal Board at its offices in Springfield or Des Plaines, at any other location in Illinois selected by the Board, or by video conference.  The Board may cause its Hearing Officer to conduct such hearing and report his findings for affirmation or rejection by the Board.  Hearings conducted by video conference shall be conducted, to the extent practicable, in the same form and manner as in-person hearings with the additional provisions as set forth in this subsection.  If a hearing is being conducted by video conference, and the additional provisions regarding video conference hearings found in this subsection conflict with any provisions regarding in-person hearings, then the rules of this subsection shall apply.

 

1)         The Board and all parties must agree to have the hearing conducted by video conference.  Any party that objects to participating in a hearing by video conference shall inform the assigned Hearing Officer and all other parties in writing not less than 10 days prior to the scheduled hearing date and provide with specificity good cause as to why the party opposes the video conference hearing.  Failure to object within 10 days of the video conference hearing will constitute a waiver of the objection.

 

2)         The hearing notice required by subsection (b) of this Section shall include all the information necessary for all parties to gain access to the video conference, such as the software program to be used, meeting number, meeting password, and the date and time the video conference hearing will begin.  Parties are solely responsible for providing this information to their own witnesses and court reporters.  This information will also be posted on the Board's website so that members of the general public can view the hearing in accordance with subsection (f) of this Section, subject to the limitations provided in that subsection.  All times listed in the hearing notice and on the Board's website are in the Central Time zone.

 

3)         All parties and witnesses participating in the video conference hearing shall have their own audio and video equipment, such as a computer, microphone, video camera, and internet connection.  All parties, witnesses, audio equipment, and video equipment shall remain stationary for the duration of the video conference hearing.  Preferably, participants shall avoid sharing audio and video equipment during the video conference hearing to ensure the ability to hear, observe, and meaningfully conduct direct and cross examinations.  When the sharing of audio and video equipment is unavoidable the camera view shall be adjustable to provide a close-up view of each individual, and a panoramic view of the room.  All parties and witnesses shall be visible throughout the duration of the video conference hearing, except such witnesses excluded by the Hearing Officer pursuant to a motion to exclude witnesses, or individuals excluded pursuant to Section 1910.69(c).

 

4)         Prior to the start of the video conference hearing, all attorneys, witnesses, and court reporters shall provide the Hearing Officer with a phone number at which they can be reached should there be interruptions in the audio and/or video transmission during the video conference hearing.

 

5)         All witnesses shall testify under oath and affirmation.  Witnesses shall avoid testifying while in the same room as another individual, whether or not the other individual is involved in the video conference hearing.  If the witness cannot avoid this situation, the witness shall identify any other individuals in the room to the Hearing Officer.  Witnesses shall be precluded from accessing any electronic devices during the video conference hearing without leave of the Hearing Officer, except for the electronic device being used to access the hearing.

 

6)         All rebuttal or impeachment evidence not previously filed with the Board may only be proposed for introduction during the video conference hearing if it is in a digital format (preferably.pdf format) prior to the start of the video conference hearing.  The party introducing such evidence shall provide a digital copy to the Hearing Officer and all other parties during the hearing via email, or such other contemporaneous means as allowed by the Hearing Officer.  This subsection pertains to the sharing of documentary evidence and does not indicate a ruling on admissibility or waiver of arguments; if such evidence is not available in a digital format before the start of the video conference hearing, the Hearing Officer may preclude its introduction.

 

7)         The official record of any video conference hearing shall be prepared in accordance with Section 1910.98.  If a court reporter is required, the court reporter shall view the hearing in the same manner as any other party with their own audio and video equipment.

 

8)         The Board may, in its discretion, order that all hearings for a specified time be conducted by video conference.  Such order shall be conspicuously posted on the Board's website.

 

f)         Each hearing shall be open to public observation, except for a hearing or part of a hearing that the Board or its designated Hearing Officer states to be closed for purposes of insuring the protection of any confidential, proprietary or trade secret nature of any data, information or studies that are discussed by a witness.

 

g)         Every Hearing Officer presiding over a Property Tax Appeal Board hearing must meet the following requirements:

 

1)         possess a working knowledge of the English language, including composition and grammar;

 

2)         possess a working knowledge of standard office practices and procedures;

 

3)         possess an ability to effectively communicate technical information both orally and in writing;

 

4)         possess an ability to deal tactfully with the general public, attorneys, and service providers;

 

5)         possess an ability to prepare concise and factual reports on hearing findings for presentation to the Board;

 

6)         possess an ability to conduct hearings and obtain and analyze necessary information;

 

7)         possess a valid Illinois driver's license;

 

8)         be of high integrity and good personal repute;

 

9)         be familiar with this Part and the Property Tax Code;

 

10)         be disinterested and impartial; and

 

11)         have no financial or personal interest in the result of the hearing.

 

h)         Authority of the Board and designated Hearing Officers

 

1)         In connection with any proceeding, the Board, or any of its designated Hearing Officers, shall have full authority over the conduct of a hearing and the responsibility for submission of the matter to the Board for decision. The Board or its designated Hearing Officer shall have those duties and powers necessary to these ends, including:

 

A)        To conduct hearings and pre-hearing conferences;

 

B)        To admit or exclude testimony or other evidence into the record pursuant to this Part;

 

C)        To administer oaths and affirmations and examine all persons appearing at the hearing to testify or to offer evidence;

 

D)        To require the production of any book, record, paper or document at any stage of the appeal or of the hearing which is the foundation for any evidence or testimony presented in the appeal;

 

E)        To require the submission of briefs on issues of law raised during the hearing within 60 days after the termination of the hearing;

 

F)         To call upon any person at any stage of the hearing to produce witnesses or information that is material and relevant to any issue; and

 

G)        To ensure that the hearing is conducted in a full, fair and impartial manner, that order is maintained, and that unnecessary delay is avoided in the disposition of the hearing.

 

2)         Any Hearing Officer assigned to conduct a hearing on behalf of the Board shall be empowered to exercise the full authority of the Board with respect to the conduct and control of the proceeding.

 

i)          Continuances shall be granted for good cause shown in writing, and then only on an order of a Member of the Property Tax Appeal Board, or a duly authorized Hearing Officer. Good cause shall be the inability to attend the hearing at the date and time set by the Board for a cause beyond the control of the party, such as the unavoidable absence of a party, his attorney or material witness, or the serious illness or death of a witness or party. The Board shall set the hearing of a continued case at the time it sets other hearings of appeals from the county in which the subject of the continued appeal lies, unless the parties request that the Board decide the appeal based upon the evidence in the record without a formal hearing.

 

j)          At the hearing, the contesting party shall first introduce his case into evidence, followed by the evidence of other parties to the appeal, in the order directed by the Property Tax Appeal Board or Hearing Officer. All parties are entitled to a rebuttal after all evidence of all parties has been introduced. Evidence submitted to the Board in documentary form may be made a part of the record without the document being read into the record if the Board or Hearing Officer so orders.

 

k)         In no case shall any written or documentary evidence be accepted into the appeal record at the hearing unless:

 

1)         Such evidence has been submitted to the Property Tax Appeal Board prior to the hearing pursuant to this Part;

 

2)         The filing requirement is specifically waived by the Board; or

 

3)         The submission of the written or documentary evidence is specifically ordered by the Board or by a Hearing Officer.

 

l)          Appraisal testimony offered to prove the valuation asserted by any party shall not be accepted at the hearing unless a documented appraisal has been timely submitted by that party pursuant to this Part. Appraisal testimony offered to prove the valuation asserted may only be given by a preparer of the documented appraisal whose signature appears on the document.

 

m)        All testimony taken at the hearing shall be under oath or affirmation.

 

(Source:  Amended at 45 Ill. Reg. 14193, effective October 26, 2021)

 

Section 1910.68  Subpoenas

 

a)         Issuance.  Upon written request by a party to an appeal, the Chairman of the Board or his designee may issue a subpoena, as authorized by Section 16-175 of the Code, for the attendance of a witness or the production of books, records, correspondence, documents, papers or other evidence to facilitate the determination of the correct assessment of any parcel of real property.  Requests for subpoenas may be made by any party.  The request for the issuance of a subpoena to the property owner or taxpayer shall incorporate a showing by affidavit from a designated appraiser or county assessing official that such subpoena is reasonably required to obtain information that cannot be obtained elsewhere by the exercise of due diligence or through requests for information and is necessary to obtain information essential to derive an estimate of value of the real property under appeal.  A request for a subpoena to compel the attendance of a witness shall contain the name, address and telephone number of the witness to be subpoenaed and the docket number of the Board appeal.  A request for a subpoena duces tecum shall specify the books, records or other documents to be produced and the material facts to be proved by them.  A request for a subpoena shall be served at the same time on the party from whom testimony or documents are sought, accompanied with proof of service, and filed with the Board's Springfield office.  In ruling on a subpoena request, the Board shall consider the reasonableness of the demand and whether the requested documents are relevant and necessary to derive an estimate of the value of the real property under appeal.

 

b)         Service and Contents.  Subpoenas shall be served by any person lawfully authorized to serve a subpoena under the laws of this State.  (See Section 16-175 of the Code.)  The party requesting the subpoena shall be responsible for its service.  A subpoena shall be served reasonably in advance of its return date.  The subpoena shall state the name and address of the person initiating its issuance and the person to whom and the place, date, and the time at which it is returnable.  The party requesting the subpoena shall serve the subpoena on any witness at least 7 days before the scheduled hearing date before the Board.

 

c)         Response to Subpoena Request. Within 21 days after receipt of a request for a subpoena on any person or for documents, the subpoenaed party may file a response challenging the issuance of the subpoena, stating reasons in support of the relief.  A copy of the response shall be served at the same time on the person requesting the subpoena, accompanied by proof of service, and on the Board.

 

d)         Fees.  Witnesses attending any proceeding held by the Property Tax Appeal Board pursuant to any subpoena shall be paid the same fees and mileage that are paid witnesses in the circuit courts of this State.  (Section 16-175 of the Code)  The cost of service and witness and mileage fees shall be paid by the party requesting the subpoena.

 

e)          Enforcement.  Whenever any person knowingly fails or refuses to comply with a subpoena served in accordance with this Section, the party serving the subpoena or the Board shall petition the appropriate circuit court for an order enforcing the subpoena.

 

f)         Confidential Information.  If a subpoena is issued for documents or other information under this Section, a party may petition the Board for an order protecting the confidentiality of any confidential information contained within those documents or other information.  A request for a protective order under this subsection shall identify the confidential information and explain the reasons for the requested protective order.  Upon finding that the requested documents or other information contain confidential information, the Board shall issue a protective order:

 

1)         requiring the parties to maintain the confidentiality of documents or other information produced;

 

2)         requiring that the documents be filed under seal; and

 

3)         taking any other steps necessary to protect against disclosure of confidential information.

 

(Source:  Amended at 29 Ill. Reg. 21046, effective December 16, 2005)

 

Section 1910.69  Sanctions

 

a)         Failure of any party to comply fully with all rules and/or specific requests of the Property Tax Appeal Board as provided in Sections 1910.30, 1910.40, 1910.60, 1910.65, 1910.67, 1910.68 and 1910.73 shall result in the default of that party.  Any party found to be in default pursuant to this Section shall forfeit any right to request, have or participate in any hearing and shall not receive further notice of the proceedings, decisions or rulings of the appeal from the Property Tax Appeal Board.  Notice to any defaulted party other than the taxpayer shall be deemed to have been given when served upon the State's Attorney of the county from which the appeal has been taken.  (See Section 16-170 of the Code.)  Notice of the final administrative decision to any taxpayer in default shall be given in accordance with Section 16-185 of the Code.

 

b)         When a hearing as provided in Section 1910.67, or a pre-hearing conference as provided in Section 1910.73, is ordered by the Property Tax Appeal Board, all parties shall appear for the hearing or pre-hearing on the appeal on the date and at the time set by the Property Tax Appeal Board.  Failure to appear on the date and at the time set by the Property Tax Appeal Board shall be sufficient cause to default that party.

 

c)         When a party, his attorney, or his witness engages in threatening, disruptive, vulgar, abusive or obscene conduct or language which delays or protracts a proceeding, the Board, by any Member, or Hearing Officer, shall exclude the offending person from the proceeding.  Any party engaging in such conduct or language shall be defaulted.

 

d)         Failure of the contesting party to furnish a court reporter as required in Section 1910.98(a) shall be sufficient cause to dismiss the appeal.  Failure of the contesting party to furnish a court reporter's transcript as required in Section 1910.98(b) within 60 days after the date of the hearing shall result in the dismissal of the appeal.

 

e)         Failure of the contesting party to pursue disposition of an appeal in a reasonable time will render the appeal subject to dismissal.  In making this determination, the Board shall consider factors including, but not limited to, the history of the appeal, the length of time that has elapsed since the last action taken in the appeal, past attempts to schedule the appeal for hearing, and the contesting party's compliance with any Board or Hearing Officer requests or orders.

 

(Source:  Amended at 43 Ill. Reg. 2158, effective March 1, 2019)

 

Section 1910.70  Representation at Hearings

 

a)         A party shall have the right to represent himself or herself and to be present at and participate in any hearing before the Property Tax Appeal Board.  The right to participate shall include the rights to call, examine and cross-examine witnesses and to discuss any evidence properly submitted pursuant to this Part.  A party may be represented at the hearing by any person who is admitted to practice as an attorney in this State.  Accountants, tax representatives, tax advisers, real estate appraisers, real estate consultants and others not qualified to practice law in this State may not appear at hearings before the Board in a representative capacity, and may not conduct questioning, cross-examination or other investigation at the hearing.  However, those persons may testify at hearings before the Board and may assist parties and attorneys in preparation of cases for presentation by those parties and attorneys for the Board at hearings.

 

b)         As provided in subsection (a), only attorneys licensed to practice law in the State of Illinois shall be allowed to represent a party at a Property Tax Appeal Board hearing. 

 

c)         Corporations, limited liability companies (LLC), partnerships and other similar entities, and taxing districts shall be represented at all stages before the Property Tax Appeal Board by any person licensed to practice law in the State of Illinois.

 

d)         The board of review may be represented at a hearing by the county state's attorney's office, any attorney licensed to practice law in the State of Illinois properly authorized as a special assistant state's attorney, or board of review members or commissioners or their duly authorized designees.

 

e)         An attorney, pro se taxpayer (representing himself or herself), or board of review designee may enter an appearance either by signing the petition, a Request to Intervene, or other document initiating the participation of a party in a proceeding, or by filing an appearance in the proceeding.  By signing a petition or a Request to Intervene, or filing an appearance, the attorney, pro se taxpayer, or board of review designee certifies that he or she has the authority to appear and act on behalf of a party in the proceeding.

 

f)         An attorney shall avoid appearing before the Board on behalf of his or her client in the capacity of both an advocate and a witness.  When an attorney is a witness for the client, except as to merely formal matters, the attorney should leave the hearing of the appeal to other counsel.  Except when essential to the ends of justice, an attorney shall avoid testifying before the Board on behalf of a client.

 

(Source:  Amended at 38 Ill. Reg. 19171, effective October 1, 2014)

 

Section 1910.71  Ex Parte Communications

 

a)         Except in the disposition of matters that agencies are authorized by law to entertain or dispose of on an ex parte basis, the Board Members and Board employees shall not, with respect to any  pending contested appeal, communicate directly or indirectly, in connection with any issue of fact, with any person, party or the representative of any party, except upon notice and an opportunity for all parties to participate.

 

b)         An ex parte communication received by any Board Member or Board employee shall be made a part of the record of the pending appeal, including all written communications, all written responses to the communications, and a memorandum stating the substance of all oral communications and all responses made and the identity of each person for whom the ex parte communication was received.

 

c)         Communications regarding matters of practice and procedure, such as the status of appeals, filing requirements, form letters, scheduling of hearings, administrative review, and the like, are not considered ex parte communications under this Section.

 

(Source:  Amended at 24 Ill. Reg. 1233, effective January 5, 2000)

 

Section 1910.72  Informal Settlement Conference

 

The parties to any appeal are permitted to engage in settlement discussions and negotiations outside of the presence of the Property Tax Appeal Board and its hearing officers provided that the Board is advised in writing by such parties of the disposition of the appeal by settlement memoranda, signed agreement, stipulation, withdrawal, or otherwise, subject to any further review and/or approval by the Board at any time during the pendency of the appeal as may be required under this Part.

 

(Source: Added at 29 Ill. Reg. 13574, effective August 19, 2005)

 

Section 1910.73  Pre-hearing Conference – Formal Settlement Conference

 

a)         The Board may on its own motion or on the motion of any party to the appeal set a pre-hearing conference.  The Board's decision whether to conduct a pre-hearing conference will be based on the complexity of the appeal, the issues in controversy and the potential for settlement.

 

b)         The purpose of the pre-hearing conference shall be to:

 

1)         ascertain the positions of the parties;

 

2)         promote the narrowing of issues;

 

3)         allow for the admissions of fact and/or stipulate to the admissibility of evidence;

 

4)         exchange witness lists;

 

5)         aid in the simplification of the evidence and disposition of the proceedings; or

 

6)         reach a compromise settlement agreeable to the parties.

 

c)         In all cases where the contesting party is seeking a change in assessed valuation of $100,000 or more, the Board may require or any party may request a court reporter be present to record and transcribe the conference.  When the Board on its own motion sets a pre-hearing conference and requires the presence of a court reporter, the contesting party shall provide for the court reporter at his own expense.  However, if any party requests a court reporter be present such expense shall be borne by the party requesting transcription.  If a court reporter is not required at the pre-hearing conference, an electronic recording device will be used by the Board to record the proceeding.

 

d)         The Board shall issue a pre-hearing conference order setting forth the matters agreed to and rulings as to disputed matters.  The order shall be served concurrently upon all parties and shall control the subsequent course of the proceeding.

 

e)         At any stage of the appeal, the Board or any of its designated Hearing Officers may order a formal settlement conference and require the participation of the parties.  The Board's determination will be based on the complexity of the appeal and the amount in controversy.  Within 15 days after the formal settlement conference, the parties shall inform the Board in writing whether a settlement regarding the correct assessment of the subject property was reached.  No court reporter nor any electronic recording device is required at the formal settlement conference.

 

(Source:  Amended at 29 Ill. Reg. 13574, effective August 19, 2005)

 

Section 1910.74  Administrative Review

 

a)         Final administrative decisions of the Property Tax Appeal Board are subject to review under the provisions of the Administrative Review Law [735 ILCS 5/Art. III] and Section 16-195 of the Code [35 ILCS 200/16-195].

 

1)         In every case where a change in assessed valuation of less than $300,000 was sought before the Board, an administrative review action shall be commenced in the Circuit Court.

 

2)         In every case where a change in assessed valuation of $300,000 or more was sought before the Board, an administrative review action shall be commenced directly in the Appellate Court for the district in which the property involved in the Board's decision is situated.

 

b)         The Property Tax Appeal Board will certify the record of its proceedings at a cost, to the taxpayer or other entity seeking review, of $.75 per page for the original transcript, $.25 per page for all other matters contained in the record, except for any page larger than legal size which will have a cost of $1.00 per page. [35 ILCS 200/16-195] The estimated cost of preparing the certified record will be mailed to the taxpayer or other entity seeking review. Upon receipt of the necessary payment, the Property Tax Appeal Board will prepare the certified record to be filed with the appropriate court. These charges may be waived when the Board is satisfied that the party seeking review under the Administrative Review Law cannot afford to pay such charges. The failure to make that payment shall relieve the Board of the necessity of filing the certified copy of the entire record of proceedings and shall be authority for the entry of an order by the court, on a motion by the Board or any other defendant, dismissing the action.

 

c)         In all cases where administrative review is sought in the Circuit Court, the original certification of proceedings will be filed by the Board with the Clerk of the Circuit Court.  Additional copies will also be prepared by the Board and forwarded to the Attorney General and parties of record to the proceedings. The taxpayer or other entity seeking review shall be responsible for the cost of producing the original and copies of the certified record.

 

d)         In all cases where administrative review is sought directly in the Appellate Court, the original certification of proceedings will be filed by the Board with the Clerk of the Appellate Court. The taxpayer or other entity seeking review shall be responsible for the cost of producing the original certification.

 

(Source:  Added at 24 Ill. Reg. 1233, effective January 5, 2000)

 

Section 1910.75  Access to Board Records – Freedom of Information Procedures

 

a)         Board Policy

            This Section is established to implement the provisions of the Freedom of Information Act [5 ILCS 140].  The purpose of this Section is to support the policy of providing public access to public records in the possession of the Property Tax Appeal Board while, at the same time, protecting legitimate privacy interests in confidentiality.

 

b)         Definitions

 

1)         FOIA − the Freedom of Information Act [5 ILCS 140].

 

2)         Freedom of Information Officer − the individual responsible for receiving and responding to requests for public records.

 

3)         Requester − a person who submits a written or electronic request for public records in accordance with this Section.

 

4)         Business Days − calendar days other than Saturdays and Sundays and legal State holidays.

 

5)         Public Access Counselor – an individual appointed to that office by the Attorney General under Section 7 of the Attorney General Act  [15 ILCS 205].

 

c)         Person to Whom Requests are Submitted

            Requests for public records shall be submitted to the Freedom of Information Officer of the Board.  Requests shall be submitted to the following address:

 

            Freedom of Information Officer

            Illinois Property Tax Appeal Board

            402 Stratton Building

            401 South Spring Street

            Springfield IL 62706

            ATTN:  FOIA Request

            Fax:  217/785-4425

E-mail:  PTA.Webmaster@illinois.gov

 

d)         Form and Contents of Requests

 

1)         Requests in accordance with FOIA and this Section shall be in writing and may be submitted via mail, e-mail, fax, hand delivery, or other means available.  These requests may be submitted on FOIA request forms provided by the Board. For e-mailed requests, indicate in the subject line of the e-mail that it contains a FOIA request.

 

2)         Oral requests are not precluded by FOIA; the Board may honor oral requests for inspection or copying. (See 5 ILCS 140/3(c).)

 

3)         The requester shall provide the following information in a request for public records:

 

A)        The requester's full name, mailing address, telephone number, and, optionally, an electronic mail address;

 

B)        A brief description of the public records sought, being as specific as possible;

 

C)        Whether the request is for inspection of public records, copies of public records or electronic copies;

 

D)        A statement as to the requested medium and format for the Board to use in providing the records sought, for example, paper, specific types of digital or magnetic media, or videotape; and

 

E)        A statement as to whether the request is for a commercial purpose.

 

e)         Inspection of Records at the Board's Offices

 

1)         Generally, public records will be available for inspection by appointment only at the Board's offices in Springfield or Des Plaines between the hours of 8:30 AM and 5:00 PM Monday through Friday, except on State holidays.  Space will be provided for the requester to inspect public records.

 

2)         An employee of the Board may be present throughout the inspection.

 

3)         A requester shall not be permitted to take briefcases, bags, folders or other similar materials, or pens, into the inspection area.

 

4)         A requester will be permitted to take pencils and paper into the inspection area.

 

5)         Documents the requester wishes to have copied shall be segregated during the course of inspection.  Generally, all copying will be done by Board employees.

 

f)         Copies of Public Records

 

1)         Copies of public records shall be provided to the requester only upon payment of any charges that are due.

 

2)         There is no fee for up to 50 pages of standard paper copies.  For pages beyond 50, there is a 15 cent per-page charge.  Fees for copies of public records shall be assessed in accordance with Section 6(a) of FOIA.  A schedule of fees will be available in each of the Board's offices as required by Section 4 of FOIA.  Fees may be reduced or waived if the requester provides a written fee waiver request that includes a specific explanation as to why the request for information is in the public interest, not simply in the requester's personal interest, and merits a fee waiver that satisfies the criteria set forth in Section 6(c) of FOIA.

 

3)         Fees will be waived if the requester is a federal, State or municipal agency, a constitutional officer, member of the General Assembly, or a not-for-profit organization providing evidence of good standing with the Secretary of State's Office.

 

4)         Payment shall be made by check or money order payable to the Illinois Property Tax Appeal Board and sent to the Freedom of Information Officer.

 

5)         If the requester is unwilling or unable to pick up the copies of requested records at the Board's offices, the requester shall bear mailing or shipping costs.

 

g)         Time for Response

 

1)         The Freedom of Information Officer shall respond to a written request for public records within 5 business days after receipt of the request. Failure to comply with a written request, extend the time for response, or deny a request within 5 business days after its receipt shall be considered a denial of the request.  If the Board fails to respond to a request within the requisite periods stated in this subsection (g), but thereafter provides the requester with copies of the requested records, it will not impose a fee for those copies.  If the Board fails to respond to a request received, it will not treat the request as unduly burdensome under subsection (g) of FOIA [5 ILCS 140/3(d)].

 

2)         In the event the request for public records cannot be responded to within 5 business days for one of the reasons provided in Section 3(e) of FOIA, the Board shall have an additional 5 business days in which to respond.  The Board shall give the requester notice of the extension of time to respond.  The notice of extension shall set forth the reasons why the extension is necessary and the date by which the response will be forthcoming.  Additionally, the requester and the Board may agree in writing to extend the time for compliance for a period to be determined by the parties.

 

h)         Types of Board Responses

 

1)         The Freedom of Information Officer shall respond to a request for public records in one of three ways:

 

A)        approve the request;

 

B)        approve in part and deny in part; or

 

C)        deny the request.

 

2)         Upon approval of a request for public records, the Freedom of Information Officer may either provide the materials immediately, give notice that the materials shall be made available upon payment of reproduction costs, or give notice of the time and place for inspection of records.

 

3)         A denial of a request for public records shall be made in writing.  It shall state the reasons for the denial in accordance with either Section 9(a) or (b) of FOIA and the names and titles of individuals responsible for the decision.  It shall also give notice of the requester's right to appeal to the Public Access Counselor.

 

4)         Categorical requests creating an undue burden upon the Board shall be denied only after extending to the requester an opportunity to confer in an attempt to reduce the request to manageable proportions in accordance with Section 3(g) of FOIA.

 

5)         Failure to respond to a written request within 5 business days may be considered by the requester a denial of the request.

 

i)          Appeal of a Denial

 

1)         A requester whose request for public records has been denied by the Freedom of Information Officer may appeal the denial to the Public Access Counselor established in the Office of the Attorney General not later than 60 days after the date of the final denial. [5 ILCS 140/9.5(a)]

 

2)         A requester also has the right to file suit for injunctive or declaratory relief in the Circuit Court for Sangamon County or for the county in which the requester resides, in accordance with the procedures set forth in Section 11 of FOIA.  

 

(Source:  Amended at 38 Ill. Reg. 19171, effective October 1, 2014)

 

Section 1910.76  Board Publications – Distribution

 

a)         Each year the Property Tax Appeal Board shall publish a volume containing a synopsis of representative cases decided by the Board during that year. The publication shall be organized by or cross-referenced by the issue presented before the Board in each case contained in the publication. (Section 16-190(a) of the Code) Copies shall be made available to the public at no charge.

 

b)         The Board shall provide annually, no later than February 1, to the Governor and the General Assembly a report that contains for each county the following:

 

1)          the total number of cases for commercial and industrial property requesting a reduction in assessed value of $100,000 or more for each of the last 5 years;

 

2)          the total number of cases for commercial and industrial property decided by the Board for each of the last 5 years; and

 

3)          the total change in assessed value based on the Board decisions for commercial property and industrial property for each of the last 5 years.  (Section 16-190 (b) of the Code)

 

c)        The Board shall annually distribute to each chief county assessment officer, free of charge, one copy of the volume published pursuant to Section 16-190(a) and one copy of any other publication produced by the Board, upon request.  (Section 16-191 of the Code)

 

d)       In counties with 3,000,000 or more inhabitants, the Board shall electronically distribute every 30 days to the chief county assessment officer, free of charge, appeal information.  (Section 16-191 of the Code)

 

(Source:  Amended at 30 Ill. Reg. 7965, effective April 14, 2006)

 

Section 1910.77 Withdrawals and Substitutions of Attorneys

 

a)         An attorney of record who wishes to withdraw from representation must file a notice of withdrawal with the Clerk of the Board, together with proof of service and notice of filing on all parties in the appeal.

 

b)         Any attorney who substitutes for an attorney of record must file a written appearance identifying the attorney for whom the substitution is made.  However, no attorney will be considered withdrawn from an appeal until a formal withdrawal is filed in accordance with subsection (a) of this Section.

 

(Source:  Added at 29 Ill. Reg. 21046, effective December 16, 2005)

 

Section 1910.78 Consolidation of Appeals

 

Two or more appeals involving the same property may be consolidated on motion of any party or at the direction of the Property Tax Appeal Board when the cases involve common issues of law or fact, consolidation would not prejudice the rights of the parties, and consolidation would result in the efficient and expeditious resolution of the appeals.

 

(Source:  Added at 29 Ill. Reg. 21046, effective December 16, 2005)

 

Section 1910.79  Policy on Discovery

 

a)         It is the policy of the Property Tax Appeal Board to obtain full disclosure of all relevant and material facts prior to hearing.

 

b)         It is the policy of the Board to encourage voluntary exchange by the parties of all relevant and material facts prior to hearing through the use of requests for documents and information.  When less formal procedures have proven to be unsuccessful, formal discovery by means available under this Part will be allowed.

 

(Source:  Added at 30 Ill. Reg. 16311, effective September 29, 2006)

 

Section 1910.80  Forms

 

All forms issued pursuant to this Part will be available at the offices of the Property Tax Appeal Board, the Board's Internet site at www.ptab.illinois.gov, and at the county boards of review and supervisor of assessments or chief county assessment officer's offices.  Only the prescribed forms of the Property Tax Appeal Board may be used.

 

(Source:  Amended at 41 Ill. Reg. 14020, effective December 1, 2017)

 

Section 1910.88  Use of Facsimile Machines

 

The Property Tax Appeal Board prohibits use of facsimile transmissions, except in limited circumstances as set forth in this Section.  In no event shall petitions, evidence, Board of Review Notes on Appeal, requests to intervene or rebuttal submissions be accepted by facsimile machine.  Use of facsimile transmission is only allowable in limited circumstances, such as emergency motion practice for continuances of a scheduled hearing or upon a specific request of an employee of the Property Tax Appeal Board.  Any petition or other document transmitted to the Property Tax Appeal Board by facsimile for a reason other than an emergency motion or upon Board request will not be accepted and, in the case of petitions, will be deemed to be non-filed.  The party submitting a document by facsimile transmission bears the risk that the transmission will not be successful.  The date imprinted on the document by the Property Tax Appeal Board's telefax machine shall have the same effect as the U.S. Postal Service's postmark, except documents received by the Property Tax Appeal Board by facsimile transmission after 4:45 p.m., in whole or in part, will be deemed received on the next business day.  The date imprinted on the transmission confirmation document by the sender's telefax machine may be presented as evidence of successful transmission.

 

(Source:  Amended at 38 Ill. Reg. 19171, effective October 1, 2014)

 

Section 1910.90  Procedural Hearing Rules

 

a)         The provisions of this Section are promulgated pursuant to Section 16-180 of the Code and shall apply to all appeals before the Property Tax Appeal Board. Nothing contained in this Section shall in any way negate, limit, modify or otherwise affect any of the powers, duties or authority of the Board under the Code.

 

b)         Appeals filed with the Property Tax Appeal Board shall be set for hearing pursuant to Section 1910.67.  All hearings once commenced shall continue on successive work days until completed unless any Member or designated Hearing Officer orders a continuance of the hearing pursuant to subsection (d).  Hearings shall be open to the public in accordance with Section 1910.67(f).

 

c)         The sequence to be followed for all hearings before the Property Tax Appeal Board shall be as follows:

 

1)         Preliminary matters – motions or objections, or attempts to narrow issues or limit evidence shall be heard first;

 

2)         Opening statements – the contesting party shall proceed first, followed by the board of review and intervenors, if any; opening statements may be waived or may be reserved and presented prior to the commencement of a party's case in chief;

 

3)         Case in chief – the evidence and witnesses presented to prove the position of the contesting party shall be heard first, followed by those of the board of review and intervenors, if any; as witnesses complete their testimony, they are subject to cross-examination by the Hearing Officer and the other parties to the appeal; witnesses may be questioned under redirect examination where necessary;

 

4)         Rebuttal – the evidence and witnesses presented to rebut the evidence offered in opposition to the contesting party's position shall be heard after the completion of the cases in chief of all parties, followed by the rebuttal evidence and witnesses of the board of review and  intervenors, if any;

 

5)         Closing statements – the closing argument of the contesting party shall be heard first, followed by the closing arguments of the board of review and intervenors, if any; the contesting party shall be permitted a brief rebuttal at the end of the closing arguments of the other parties.

 

d)         Continuances of appeals set for hearing shall be granted pursuant to Section 1910.67(i); a hearing that has commenced may be continued by order of the Hearing Officer to permit further testimony or argument only if the time allotted for the hearing has expired.

 

e)         All witnesses appearing before the Property Tax Appeal Board shall testify under oath or affirmation.

 

f)         Any party may object to the admissibility of evidence or testimony, and those objections must clearly state the specific ground or rule of law that is the basis for the objection.

 

1)         When an objection is made to the admissibility of evidence prior to the hearing of the appeal, the objection must be made in writing.  A copy of the objection shall be transmitted to all other parties to the appeal, and the Property Tax Appeal Board shall solicit responses from all other parties.  The Board shall issue its ruling on the objection in writing prior to the hearing of the appeal.

 

2)         When an objection is made to the admissibility of evidence or testimony during the hearing, the Hearing Officer may either sustain or overrule the objection if it is based on the provisions of this Part, or may reserve the ruling and permit the testimony and/or evidence into the record subject to the ruling of the Property Tax Appeal Board on the objection in its decision for the appeal.

 

3)         Any party offering evidence that is ruled inadmissible shall be permitted to make an offer of proof upon motion made at the hearing.

 

g)         The Property Tax Appeal Board or its designated Hearing Officer may exclude inadmissible evidence upon its own motion.

 

h)         Writings, documents and all copies of writings and documents submitted to the Property Tax Appeal Board shall be legible, and exhibits shall be plainly marked and identified.  All exhibits and documentation discussed during the hearing shall be marked for identification by the Hearing Officer.

 

i)          The Property Tax Appeal Board may take official notice of decisions it has rendered, matters within its specialized knowledge and expertise, and all matters of which the Circuit Courts of this State may take judicial notice.

 

j)          Any party or his or her witness may be called by any other party as an adverse witness and examined as if under cross-examination in the same manner and under the same circumstances as provided in Section 2-1102 of the Code of Civil Procedure [735 ILCS 5/2-1102].  Upon a showing that a witness was called in good faith and that the party calling the witness is surprised by the witness' testimony, examination of the witness may proceed as if under cross-examination, and the testimony of the witness may be impeached by prior statements or otherwise.

 

k)         The Hearing Officer presiding over or scheduled to preside over a Property Tax Appeal Board hearing may be disqualified from the hearing as follows:

 

1)         Any interested party may move for the disqualification of a Hearing Officer based on bias or a conflict of interest.  The motion must be in writing and must state specific facts establishing that bias or a conflict of interest exists.  Adverse rulings in pending or prior appeals shall not be sufficient to establish bias or a conflict of interest.

 

2)         A motion for disqualification shall be made promptly after the moving party learns the identity of the Hearing Officer or after learning facts that establish grounds for disqualification.  The motion shall be presented to the Chairman of the Board or the Executive Director.  If bias or a conflict of interest is found to exist, another Hearing Officer shall be appointed as soon as possible.

 

3)         The Hearing Officer may at any time voluntarily disqualify himself or herself.

 

l)          Decisions of the Property Tax Appeal Board shall dispose of contested matters upon the merits and shall set forth the Board's findings of fact and conclusions of law.  

 

1)         Decisions shall be served by the Clerk of the Property Tax Appeal Board by United States mail or by electronic means on the appellant, board of review and intervenor, if any. 

 

2)         The final administrative decision of the Property Tax Appeal Board shall be deemed served on a party when a copy of the decision is either:  

 

A)        deposited in the United States Mail, in a sealed package, with postage prepaid, addressed to that party at the address listed for that party in the pleadings, except that, if the party is represented by an attorney, the notice shall go to the attorney at the address listed in the pleadings; or

 

B)        sent electronically to the party at the e-mail addresses provided for that party in the pleadings.  

 

3)         Decisions may also be delivered or made available to the proper authorities affected by the decision, including the State's Attorney, Chief County Assessment Officer, County Clerk and County Collector by United States mail or electronic means, if available, as provided in Section 16-185 of the Code.

 

4)         Decisions of the Board shall be based on the evidence contained in the administrative record.

 

m)        The Property Tax Appeal Board shall allow each party to designate one or more individuals to receive electronic correspondence on behalf of that party and shall allow each party to change, add or remove designees selected by that party during the course of the proceedings. Decisions and all electronic correspondence shall be directed to each individual so designated.

 

(Source:  Amended at 41 Ill. Reg. 14020, effective December 1, 2017)

 

Section 1910.91  Business Records (Repealed)

                                                                                               

(Source:  Repealed at 32 Ill. Reg. 16864, effective October 1, 2008)

 

Section 1910.92  Rules of Pleading, Practice and Evidence

 

a)         The Property Tax Appeal Board shall establish by rules an informal procedure for the determination of the correct assessment of property which is the subject of an appeal.  The procedure, to the extent that the Board considers practicable, shall eliminate formal rules of pleading, practice and evidence.  (Section 16-180 of the Code)  Each hearing shall be conducted in a manner best calculated to conform to substantial justice.

 

b)         The Board or its designated Hearing Officer will receive evidence that is material and relevant, and that would be commonly relied upon by reasonably prudent persons in the conduct of their affairs, provided that the rules relating to privileged communications and privileged topics are observed.  (See Section 10-40(a) of the Illinois Administrative Procedure Act [5 ILCS 100/10-40(a)].

 

(Source:  Added at 30 Ill. Reg. 7965, effective April 14, 2006)

 

Section 1910.93  Request for Witnesses

 

a)         In any appeal in which a change in assessed value of $100,000 or more is sought before the Property Tax Appeal Board, upon written request served on an opposing party after the Board has distributed all of the documentary evidence that has been submitted by all of the parties, including rebuttal evidence under Section 1910.66 of this Part, a party shall be entitled to the name, address and qualifications of any witness who may be reasonably expected to testify at hearing on behalf of an opposing party, together with a brief summary of the subject matter of each witness' anticipated testimony.  The information shall be provided within 30 days after service of a request.

 

b)         A party may obtain witness lists only by making a written request as provided in subsection (a).  Copies of requests for witnesses and an opposing party's response shall be served at the same time on all parties and the Board at its Springfield office.

 

c)         Witnesses that were not properly and timely disclosed in response to a request for production shall be barred or excluded from the proceeding by the Board or its designated Hearing Officer.

 

d)         Discovery requests under this Section shall not be cause for postponement or delay of the hearing or of the Board's disposition of the appeal.

 

(Source:  Added at 30 Ill. Reg. 1419, effective January 20, 2006)

 

Section 1910.94  Inspection of Subject Property – Effect of Denial by Taxpayer or Property Owner

 

a)         No taxpayer or property owner shall present for consideration, nor shall the Property Tax Appeal Board accept for consideration, any testimony, objection, motion, appraisal critique or other evidentiary material that is offered to refute, discredit or disprove evidence offered by an opposing party regarding the description, physical characteristics or condition of the subject property when the taxpayer or property owner denied a request made in writing by the board of review or a taxing body, during the time when the Board was accepting documentary evidence, to physically inspect and examine the property for valuation purposes.

 

b)         Any motion made to invoke this Section shall incorporate a statement detailing the consultation and failed reasonable attempts to resolve differences over issues involving inspection with the taxpayer or property owner.

 

(Source:  Added at 30 Ill. Reg. 10103, effective May 16, 2006)

 

Section 1910.95  Service of Documents in Certain Cases

 

a)         Service Requirements and Application.  This Section contains the Property Tax Appeal Board's service requirements for documents submitted by a party in support of an issue pending in any appeal where a change in assessed valuation of $1 million or more is sought before the Board.  Service of documents shall commence after the contesting party has initiated a petition for appeal with the Board and after notice has been given to the board of review of the appeal filing as provided in Section 1910.40(a).  Requests and motions for extensions of time made pursuant to Sections 1910.30(g), 1910.40 (b) and (d), and 1910.60(f) are not subject to this Section.  All other motions made by the parties shall be governed by Section 1910.64.

 

b)         Method of Service.  Service of documents shall be made at the same time upon all parties by personal delivery, by the United States Postal Service or by any other mail delivery service, properly addressed, with postage prepaid or by electronic means.  Service on a party shall be at its last known address or e-mail address, unless otherwise designated by the party.

 

c)         Service on the Board.  A party shall serve on the Board, at its Springfield office, an original and one copy of any document.  Otherwise, all other parties are entitled to one legible copy of the document to be served.

 

d)         Proof of Service.  Proof of service shall be attached to any document served upon a party.  The proof of service shall show the date, time and manner of service, and may be by written acknowledgement of service, by certificate of the person effecting the service, or by certified mail with return receipt.

 

e)         Failure to Serve.  Failure to serve copies of documents as required under this Section does not in any way impair the jurisdiction of the Board over any party.  The Board shall order the offending party to reimburse the aggrieved party for any expenses shown to have been incurred as a result of the failure to serve.

 

f)         Definition.  "Document" includes any form of documentary or rebuttal evidence as provided in Sections 1910.65 and 1910.66, any board of review submission required under Section 1910.40, and requests to intervene and resolutions required under Section 1910.60.

 

(Source:  Amended at 41 Ill. Reg. 14020, effective December 1, 2017)

 

Section 1910.96  Evidence Depositions

 

a)         In any appeal before the Board in which a change in assessed valuation of $100,000 or more is sought, and the parties are represented by attorneys, an evidence deposition may be ordered by the Board at anytime prior to hearing upon a showing that the person deposed will not be available to participate in the hearing because of exceptional circumstances, such as impending death, illness, imprisonment, relocation out of state, or other hardship, and the deposition of that person is necessary for the preservation of relevant testimony.  If the person being deposed is not a party or an agent of a party to the appeal, the Board shall issue a subpoena ordering the appearance of the person, as provided for in Section 1910.68(a) of this Part, in conjunction with the Board's evidence deposition order.

 

b)         A written request for an evidence deposition, and corresponding subpoena, if necessary, shall be served on the Board and all other parties to the appeal.  Within 21 days after receipt of a deposition request, a party may file a response.

 

c)         A Board order for the taking of a deposition, and corresponding subpoena, if necessary, may provide that any designated books, papers, or documents, not privileged, be produced at the same time and place the deposition is scheduled.

d)         All parties to the appeal and the Board shall have the right to confront and cross-examine any witness whose deposition is taken.  Any party may waive that right by serving written notice on all other parties, including the Board.

 

e)         Depositions shall be taken in the county of residence or of employment of the witness, as specified in Illinois Supreme Court Rule 203, unless the witness waives this right in writing.

 

f)         Failure to obey a Board order, and corresponding subpoena, if necessary, for deposition shall result in the same sanctions as provided in Section 1910.68(e) of this Part for failure to comply with a subpoena.

 

(Source:  Added at 30 Ill. Reg. 10103, effective May 16, 2006)

 

Section 1910.98  Transcription of Hearings – Official Record

 

a)         All Property Tax Appeal Board hearings at which evidence is presented for the purpose of determining the correct assessment of property that is the subject of an appeal shall be recorded either by an electronic recording device or by a certified court reporter.  In all cases where the contesting party is seeking a change of $100,000 or more in assessed valuation, the contesting party must provide a court reporter at his or her own expense.  (Section 16-190 of the Code)  In all cases where the contesting party is seeking a change of less than $100,000 in assessed valuation, the Board shall record the hearing by an electronic recording device.  A Board tape recording of any hearing will be retained through and including the time allotted for an appeal of a Board decision under the Administrative Review Law [735 ILCS 5/Art. III)] and Section 16-195 of the Code.

 

b)         The original certified transcript of a hearing shall be forwarded to the Property Tax Appeal Board and shall become part of the Board's official record of the proceedings on appeal.  The court reporter's certified transcript should be forwarded as soon as possible, but no later than 60 days after the hearing.

 

c)         In any administrative review action where no verbatim transcript is available, either through the failure of electronic recording devices or incomplete stenographic means, the plaintiff shall utilize the procedures for preparing a report of the proceedings contained in Illinois Supreme Court Rule 323(c).

 

d)        The Board's official record in any appeal shall include the following:

 

1)         All petitions, pleadings, motions, correspondence and rulings;

 

2)         All evidence received;

 

3)         A statement of matters officially noticed;

 

4)         Any offers of proof, objections and rulings on those offers;

 

5)         The transcript of any hearing held before the Board, any assigned Board Member, or any designated Hearing Officer; and

 

6)         The Board's decision.

 

e)         Recording of a hearing by any party to the appeal other than the officially designated court reporter or Board representative is permitted so long as the recording does not interfere with the conduct of the hearing and no party to the appeal objects.  Except as provided in subsection (c), the electronic recording of the proceeding by the Board, or the certified transcript prepared by the court reporter provided by the contesting party pursuant to this Part, shall constitute the official record of the hearing.

 

(Source:  Added at 30 Ill. Reg. 10103, effective May 16, 2006)

 

Section 1910.99  Adoption of Evidence

 

a)         Any party to an appeal before the Property Tax Appeal Board 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 shall be precluded from withholding 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 shall be bound by the terms of the stipulation or agreement.

 

b)                  If a party chooses to adopt the evidence of another party, it shall be precluded from subsequently filing evidence, motions, and 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 but shall reserve the right to present rebuttal evidence and cross-examine witnesses.

 

(Source:  Added at 30 Ill. Reg. 14148, effective August 11, 2006)

 

Section 1910.100 Severability

 

In the event any Section, provision or term of this Part is determined by a court or other authority of competent jurisdiction to be invalid, that determination shall not affect the remaining Sections or provisions, which shall continue in full force and effect.  For this purpose, the provisions of this Part are severable.

 

(Source: Section 1910.100 renumbered from Section 1910.95 and amended at 30 Ill. Reg. 1419, effective January 20, 2006)