ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/16-120 (2026)

Decision on complaints

✓ current as of May 2026
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(35 ILCS 200/16-120)
    Sec. 16-120. Decision on complaints. In counties with 3,000,000 or more inhabitants, at its meeting for the purpose of revising and correcting the assessments, the board of appeals (until the first Monday in December 1998 and the board of review beginning the first Monday in December 1998 and thereafter), upon complaint filed by a taxpayer or taxing district as prescribed in this Code, may revise the entire assessment of any taxpayer, or any part thereof, and correct the same as shall appear to the board to be just. The assessment of the property of any taxpayer shall not be increased unless that taxpayer or his agent shall first have been notified in writing and been given an opportunity to be heard.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)

    
Notes of Decisions
Cited in 4 cases (2 in the last 5 years), 2014–2022 · leading case: Dumas v. Pappas, 2014 IL App (1st) 121966 (Ill. App. Ct. 2014).
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Dumas v. Pappas, 2014 IL App (1st) 121966 (Ill. App. Ct. 2014). “2d at 296 (quoting 35 ILCS 200/16-95 (West 2008), citing 35 ILCS 200/16-120 (West 2008)). The taxpayer then may either appeal to the Property Tax Appeal Board or file a tax objection complaint in the circuit court specifying the objections to the tax.”
Dumas v. Pappas, 2014 IL App (1st) 121966 (Ill. App. Ct. 2014). “2d at 296 (quoting 35 ILCS 200/16-95 (West 2008), citing 35 ILCS 200/16-120 (West 2008)). The taxpayer then may either appeal to the Property Tax Appeal Board or file a tax objection complaint in the circuit court specifying the objections to the tax.”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2022 IL App (5th) 190266 (Ill. App. Ct. 2022). “at 296 (quoting 35 ILCS 200/16-95 (West 2008), and citing 35 ILCS 200/16-120 (West 2008)). The Code provides a taxpayer with two options for challenging the Board’s decision pertaining to 13 the assessment of his or her property: (1) file an appeal with the PTAB (see 35 ILCS…”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2022 IL App (5th) 190266-U (Ill. App. Ct. 2022). “at 296 (quoting 35 ILCS 200/16-95 (West 2008), and citing 35 ILCS 200/16-120 (West 2008)). The Code provides a taxpayer with two options for challenging the Board’s decision pertaining to the assessment of his or her property: (1) file an appeal with the PTAB (see 35 ILCS…”
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