Illinois Compiled Statutes
35 ILCS 200/16-160 (2026)
Property Tax Appeal Board; process
✓ current as of May 2026
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(35 ILCS 200/16-160)
Sec. 16-160. Property Tax Appeal Board; process. In counties with
3,000,000 or more inhabitants, beginning with assessments made for the 1996
assessment year for residential property of 6 units or less and beginning with
assessments made for the 1997 assessment year for all other property, and for
all property in any county
other than a county with 3,000,000 or more inhabitants, any taxpayer
dissatisfied with the decision of a board of review or board of appeals as
such
decision pertains to the assessment of his or her property for taxation
purposes, or any taxing body that has an interest in the decision of the board
of
review or board of appeals on an assessment made by any local assessment
officer,
may, (i) in counties with less than 3,000,000 inhabitants within 30 days
after the date of written notice of the decision of
the board of review or (ii) in assessment year 1999 and thereafter
in counties with 3,000,000 or more inhabitants within 30 days after the
date of the board of review notice or within 30 days
after the date that the board of review transmits to the
county assessor pursuant to Section 16-125 its final action on
the township
in which the property is located, whichever is later,
appeal the
decision to the
Property Tax Appeal Board for review. In any appeal where the board of review
or board of appeals has given written
notice of the hearing to the taxpayer 30 days before the hearing, failure to
appear at the board of review or board of appeals hearing shall be grounds
for dismissal of the
appeal unless a continuance is granted to the taxpayer. If an appeal is
dismissed for failure to appear at a board of review or board of appeals
hearing, the Property Tax
Appeal Board shall have no jurisdiction to hear any subsequent appeal on that
taxpayer's complaint. Such taxpayer or taxing body, hereinafter called the
appellant, shall file a petition with the clerk of the Property Tax Appeal
Board, setting forth the facts upon which he or she bases the objection,
together with a statement of the contentions of law which he or she desires to
raise, and the relief requested. If a petition is filed by a taxpayer, the
taxpayer is precluded from filing objections based upon valuation, as may
otherwise be permitted by Sections 21-175 and 23-5. However, any taxpayer not
satisfied with the decision of the board of review or board of appeals as
such decision pertains to
the assessment of his or her property need not appeal the decision to the
Property Tax Appeal Board before seeking relief in the courts.
The changes made by this amendatory Act of the 91st General Assembly shall be
effective beginning
with the 1999 assessment year.
An association may, on behalf of all or several of the owners that constitute the association, file an appeal to the Property Tax Appeal Board or intervene in an appeal to the Property Tax Appeal Board filed by a taxing body. For purposes of this Section, "association" means: (1) a common interest community association, as that term is defined in Section 1-5 of the Common Interest Community Association Act; (2) a unit owners' association, as that term is defined in subsection (o) of Section 2 of the Condominium Property Act; or (3) a master association, as that term is defined in subsection (u) of Section 2 of the Condominium Property Act. (Source: P.A. 102-1000, eff. 1-1-23.)
Notes of Decisions
Cited in 19
cases (6 in the last 5 years), 1995–2025 · 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). “The taxpayer then has the option of either appealing to the Property Tax Appeal Board (35 ILCS 200/16-160 (West 2008)) or filing a tax objection complaint in circuit court specifying "any objections * * * to the taxes in question" (35 ILCS 200/23-15 (West 2008)).”
Madison Two Assocs. v. Pappas, 884 N.E.2d 142 (Ill. 2008). “Under the Property Tax Code, it had two options for challenging the board of review's decision: (1) it could have filed an appeal with the Property Tax Appeal Board (Board) (see 35 ILCS 200/16-160 (West 2002); 86 Ill. Adm.”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2022 IL App (5th) 190266 (Ill. App. Ct. 2022). “OPINION ¶1 Respondent, Grand Tower Energy Center, LLC (Grand Tower LLC), appealed the Jackson County Board of Review’s (Board’s) 2014 and 2015 property tax assessments of Grand Tower LLC’s power generation facility, the Grand Tower Power Plant (subject property), to the Illinois…”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2024 IL 128731 (Ill. 2024). “OPINION ¶1 The primary issue presented in this appeal is whether a taxpayer must pay disputed property taxes as a condition precedent to pursuing an appeal before the Property Tax Appeal Board (PTAB) under section 16-160 of the Property Tax Code (Code) (35 ILCS 200/16-160 (West…”
Cnty. of Whiteside v. Prop. Tax Appeal Bd., 658 N.E.2d 481 (Ill. App. Ct. 1995). “(35 ILCS 200/16-160 (West 1994).) The PTAB must render its decision in an appeal based upon equity and the weight of the evidence.”
Dumas v. Pappas, 2014 IL App (1st) 121966 (Ill. App. Ct. 2014). “2d at 296 ; 35 ILCS 200/16-160, 23-15 (West 2010). "[T]he adequate remedy at law is to pay the taxes under protest and file a statutory objection.”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2024 IL 128731 (Ill. 2024). “OPINION ¶1 The primary issue presented in this appeal is whether a taxpayer must pay disputed property taxes as a condition precedent to pursuing an appeal before the Property Tax Appeal Board (PTAB) under section 16-160 of the Property Tax Code (Code) (35 ILCS 200/16-160 (West…”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2022 IL App (5th) 190266-U (Ill. App. Ct. 2022). “¶2 Respondent, Grand Tower Energy Center, LLC (Grand Tower LLC), appealed the Jackson County Board of Review’s (Board’s) 2014 and 2015 property tax assessments of Grand Tower LLC’s power generation facility, the Grand Tower Power Plant (subject property), to the Illinois…”
In re Application of the Cnty. Treasurer & ex officio Cnty. Collector of Lake Cnty., 2023 IL App (2d) 220242 (Ill. App. Ct. 2023). “¶ 12 Under the Property Tax Code, a party has two mutually exclusive appeal options to challenge a property tax assessment after receiving a decision from the Board of Review: (1) file an appeal with the PTAB 2 (35 ILCS 200/16-160 (West 2020)) or (2) pay the real estate tax due…”
Minooka Cmty. High Sch. Dist. No. 111 v. Prop. Tax Appeal Bd., 925 N.E.2d 1199 (Ill. App. Ct. 2010). “Under the Property Tax Code (Tax Code) (35 ILCS 200/16-160 (West 2004)) and PTAB rules (the Illinois Administrative Code) promulgated pursuant to the Code, "[a]ny taxing body that has a revenue interest in a decision of the board of review may file an appeal by filing its…”
Merisant Co. v. Kankakee Cnty. Bd. of Review (Ill. App. Ct. 2004). “The Board of Review cited section 16-160 of the Property Tax Code (35 ILCS 200/16-160 (West 2000)) which states, in pertinent part, as follows: "In any appeal where the board of review *** has given written notice of the hearing to the taxpayer 30 days before the hearing,…”
United Methodist Vill. Ret. Communities, Inc. v. Prop. Tax Appeal Bd. (Ill. App. Ct. 2001). “" On May 13, 1999, pursuant to section 16-160 of the Property Tax Code (35 ILCS 200/16-160 (West 1998)), petitioner filed appeals to the Property Tax Appeal Board (Appeal Board) with respect to each parcel, alleging a contention of law with respect to the applications for…”
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