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Illinois Compiled Statutes

35 ILCS 200/16-130 (2026)

Exemption procedures; board of appeals; board of review

✓ current as of May 2026
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(35 ILCS 200/16-130)
    Sec. 16-130. Exemption procedures; board of appeals; board of review. Whenever 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) in any county with 3,000,000 or more inhabitants determines that any property is or is not exempt from taxation, the decision of the board shall not be final, except as to homestead exemptions and exemptions provided under subsection (b) of Section 15-5. With the exception of homestead exemptions and exemptions provided under subsection (b) of Section 15-5, upon filing of any application for an exemption which would, if approved, reduce the assessed valuation of any property by more than $100,000, other than a homestead exemption, the owner shall give timely notice of the application by mailing a copy of it to any municipality, fire protection district, school district, and community college district in which such property is situated. Failure of a municipality, fire protection district, school district, or community college district to receive the notice shall not invalidate any exemption. The board shall give the municipalities, fire protection districts, school districts, and community college districts and the taxpayer an opportunity to be heard. In all exemption cases other than homestead exemptions, the secretary of the board shall comply with the provisions of Section 5-15. The Department shall then determine whether the property is or is not legally liable to taxation. It shall notify the board of its decision and the board shall correct the assessment accordingly, if necessary. The decision of the Department is subject to review under Sections 8-35 and 8-40. The extension of taxes on any assessment shall not be delayed by any proceedings under this paragraph, and, in case the property is determined to be exempt, any taxes extended upon the unauthorized assessment shall be abated or, if already paid, shall be refunded.
(Source: P.A. 102-815, eff. 5-13-22.)

    
Notes of Decisions
Cited in 7 cases, 1997–2017 · leading case: The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016).
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The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). · cites it 2× “” 35 ILCS 200/16-70; see also 35 ILCS 200/16-130 (West 2014). (Payment of taxes will not be delayed by the board’s consideration of the application or by the Department’s review of the board’s recommendatory decision.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). · cites it 2× “" 35 ILCS 200/16-70; see also 35 ILCS 200/16-130 (West 2014). (Payment of taxes will not be delayed by the board's consideration of the application or by the Department's review of the board's recommendatory decision.”
NorthShore Univ. Healthsystem v. The Illinois Dep't of Revenue, 2017 IL App (1st) 153647 (Ill. App. Ct. 2017). “35 ILCS 200/16-130 (West 2010). The applicant is then informed of the Department’s decision by certified mail.”
NorthShore Univ. Healthsystem v. The Illinois Dep't of Revenue, 2017 IL App (1st) 153647 (Ill. App. Ct. 2017). “35 ILCS 200/16-130 (West 2010). The applicant is then informed of the Department’s decision by certified mail.”
Carle Found. v. Illinois Dep't of Revenue (Ill. App. Ct. 2009). · cites it 3× “Section 16-130 (35 ILCS 200/16-130 (West 2006)) is analogous to section - 12 - 16-70 (35 ILCS 200/16-70 (West 2006)) except it applies to Cook County.”
Chicago & Ne. Illinois Dist. Council v. Dep't of Revenue (Ill. App. Ct. 1997). · cites it 2× “See 35 ILCS 200/16-130 (West 1996) (stating that decisions of Board of Appeals regarding tax liabilities are not final and that the Illinois Department of Revenue shall make all final liability determinations).”
Nw. Surburban Fellowship v. Dept. of Revenue (Ill. App. Ct. 1998). “" 35 ILCS 200/16-130 (West 1996). Northwest has not challenged the Depart­ment's authority to change the taxpayer and parcel to be assessed when deciding a tax exemption petition.”
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