Illinois Compiled Statutes

35 ILCS 200/1-1 (2026)

Short title

✓ current as of May 2026
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(35 ILCS 200/1-1)
    Sec. 1-1. Short title. This Act may be cited as the Property Tax Code.
(Source: P.A. 88-455.)

    
Notes of Decisions
Cited in 96 cases (19 in the last 5 years), 1995–2026 · leading case: Millennium Park Jt. Venture, LLC v. Houlihan, 948 N.E.2d 1 (Ill. 2010).
Millennium Park Jt. Venture, LLC v. Houlihan, 948 N.E.2d 1 (Ill. 2010). · cites it 2× “BACKGROUND Millennium Park in Chicago is owned by one or more tax-exempt entities, including the Chicago Park District, and the entire park is considered "exempt" property under the Property Tax Code (35 ILCS 200/1-1 et seq. (West 2008)). Plaintiff entered into a "Concession…”
In Re Cnty. Collector, 921 N.E.2d 462 (Ill. App. Ct. 2009). · cites it 3× “, regarding certain property to which Devon held legal title, contending that it had never received any notice of the sale, as required by the Property Tax Code (35 ILCS 200/1-1 et seq. (West 2006)). Miller had responded that he was a bona fide subsequent purchaser of the…”
Madison Two Assocs. v. Pappas, 884 N.E.2d 142 (Ill. 2008). · cites it 2× “OPINION Justice KARMEIER delivered the judgment of the court, with opinion: The issue in this case is whether taxing districts have the right to petition for leave to intervene in real estate tax objection cases filed by taxpayers in the circuit court of Cook County pursuant to…”
In Re Application of Cnty. Treasurer, 824 N.E.2d 614 (Ill. 2005). · cites it 2× “Standard of Review In the case at bar, we are called upon to review the appellate court's construction *617 of the Property Tax Code (35 ILCS 200/1-1 et seq. (West 2000)) and the court's determination that section 22-45 of the Code is constitutional (35 ILCS 200/22-45 (West…”
Rhone v. First Am. Title Ins., 928 N.E.2d 1185 (Ill. App. Ct. 2010). · cites it 2× “In other words, the unassessed taxes for 2004 and 2005 become liens only "in Tax Year 2008," as First American asserts; it is illogical to treat the unassessed taxes as levied in 2004 and 2005, when actual taxes were levied, albeit as vacant land, and fully paid in those years.”
Jackson v. Bd. of Election Commissioners of the City of Chicago, 2012 IL 111928 (Ill. 2012). “The statute governing taxation based on ownership of real estate in Illinois is the Property Tax Code (35 ILCS 200/1-1 et seq. (West 2010)). Under the system established by the Property Tax Code, local taxing bodies such as the City of Chicago merely determine the total amount…”
Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010). “The sole question is whether, under the facts present here, the real property at issue in this case qualifies for an exemption from taxation under the Property Tax Code (35 ILCS 200/1-1 et seq. (West 2002)). Under the standards just discussed, this presents a mixed question of…”
Moline Sch. Dist. v. Quinn, 2016 IL 119704 (Ill. 2016). · cites it 2× “June 1, 2013), which amended the Property Tax Code (35 ILCS 200/1-1 et seq. (West 2014)) to create an exemption from property taxes on leasehold interests and improvements on real estate owned by the Metropolitan Airport Authority of Rock Island County and used by a so-called…”
Moline Sch. Dist. v. Quinn, 2016 IL 119704 (Ill. 2016). · cites it 2× “June 1, 2013), which amended the Property Tax Code (35 ILCS 200/1-1 et seq. (West 2014)) to create an exemption from property taxes on leasehold interests and improvements on real estate owned by the Metropolitan Airport Authority of Rock Island County and used by a so-called…”
In re Application of the Cnty. Treasurer, 2011 IL App (1st) 101966 (Ill. App. Ct. 2011). “35 ILCS 200/1-1 et seq. (West 2008). The attempted purchaser of the property, tax deed petitioner Glohry, LLC, asserts the trial court erred by denying its application and petition for a tax deed.”
Premier Prop. Mgmt., Inc. v. Chavez, 728 N.E.2d 476 (Ill. 2000). “Laws 5775 -79. The second section is the amendment to the tenancy by the entirety provision, quoted above.”
Application of the Cnty. Collector v. Lowe, 867 N.E.2d 941 (Ill. 2007). “Once property taxes become delinquent, the Property Tax Code (the Code) (35 ILCS 200/1-1 et seq. (West 1994)) provides that the county collector may file an application in the circuit court for judgment and order of sale of the delinquent property.”
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