Illinois Compiled Statutes
35 ILCS 200/16-180 (2026)
Procedure for determination of correct assessment
✓ current as of May 2026
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(35 ILCS 200/16-180)
Sec. 16-180. Procedure for determination of correct assessment. 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, and except
for any reasonable filing fee determined by the Board, may provide that costs
shall be in the discretion of the Board. A copy of the appellant's petition
shall be mailed or sent by electronic means by the clerk of the Property Tax Appeal Board to the board
of review whose decision is being appealed. In all
cases where a change in
assessed valuation of $100,000 or more is sought, the board of review
shall
serve a copy of the petition on all taxing districts as shown on the last
available tax bill. The chairman of the Property Tax Appeal Board shall
provide for the speedy hearing of all such appeals. Each appeal shall be
limited to the grounds listed in the petition filed with the Property Tax
Appeal Board. All appeals shall be
considered de novo and the Property Tax Appeal 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. Where no complaint has been made to the board
of review of the county where the property is located
and the appeal is
based solely on the effect of an equalizing factor assigned to all property
or to a class of property by the board of review, the
Property Tax Appeal
Board shall not grant a reduction in assessment greater than the
amount that was added as the result of the equalizing factor.
The provisions added to this Section by this amendatory Act of the 93rd
General Assembly shall be construed as declaratory of existing law and not as a
new enactment.(Source: P.A. 99-626, eff. 7-22-16.)
Notes of Decisions
Cited in 13
cases (2 in the last 5 years), 1995–2025 · leading case: 1411 North State Condo. v. The Illinois Prop. Tax Appeal Bd., 2016 IL App (1st) 143757 (Ill. App. Ct. 2016).
1411 North State Condo. v. The Illinois Prop. Tax Appeal Bd., 2016 IL App (1st) 143757 (Ill. App. Ct. 2016). “35 ILCS 200/16-180 (West 2010). “The procedure, to the extent that the [Appeal] Board considers practicable, shall eliminate formal rules of pleading, practice and evidence ***” Id.”
Cook Cnty. Bd. of Review v. Illinois Prop. Tax Appeal Bd., 894 N.E.2d 400 (Ill. App. Ct. 2008). “were decided before the de novo provision was added to the statute setting out the procedure before the PTAB (35 ILCS 200/16-180 (West's 2005), effective July 16, 2004), the taxpayer, as the party contesting the assessment affirmed by the BOR, bears "the burden of going forward…”
Cnty. of Whiteside v. Prop. Tax Appeal Bd., 658 N.E.2d 481 (Ill. App. Ct. 1995). “See 35 ILCS 200/16-170 (West 1994); 35 ILCS 200/16-180 (West 1994). *488 An interested taxing body has standing to contest the assessed valuation of a property (35 ILCS 200/16-160 (West 1994)), and may intervene in appeals brought by dissatisfied taxpayers (86 Ill.”
Jankovich v. Illinois State Police, 2017 IL App (1st) 160706 (Ill. App. Ct. 2017). “3d 529, 535 (2002) (enabling statute for property tax appeal board “ ‘eliminate[d] formal rules of pleading, practice and evidence’ ” (quoting 35 ILCS 200/16-180 (West 2000))). -8- ¶ 55 So the question is whether the Act allows the Board to consider hearsay evidence submitted…”
Jankovich v. The Illinois State Police, 2017 IL App (1st) 160706 (Ill. App. Ct. 2017). “3d 529, 535 (2002) (enabling statute for property tax appeal board “ ‘eliminate[d] formal rules of pleading, practice and evidence’ ” (quoting 35 ILCS 200/16-180 (West 2000))). ¶ 55 So the question is whether the Act allows the Board to consider hearsay evidence submitted with a…”
Cook Cnty. Bd. of Review v. Illinois Prop. Tax Appeal Bd., 2023 IL App (1st) 210799-U (Ill. App. Ct. 2023). “¶ 22 All appeals to the PTAB are de novo (35 ILCS 200/16-180 (2020)), meaning that the PTAB accords no precedential weight to prior valuations by the BOR.”
Cook Cnty. Bd. of Review v. Prop. Tax Appeal Bd. Modified Upon Denial of Rehearing - replaces opinion filed 8/20/02 (Ill. App. Ct. 2003). “" 35 ILCS 200/16-180 (West 2000). PTAB is directed to make a decision "in each appeal" based on "equity and the weight of evidence and not upon constructive fraud.”
Minooka Cmty. High Sch. Dist. No. 111 v. Prop. Tax Appeal Bd., 925 N.E.2d 1199 (Ill. App. Ct. 2010). “As pointed out by the School Districts, the right to intervene is triggered only after PTAB has notified the State's Attorney of the filing of an appeal or the Board of Review as required in Section 16-180 of the Property Tax Code (35 ILCS 200/16-180 (West 2004)), has served a…”
Cook Cnty. Bd. of Review v. PTAB, 894 N.E.2d 400 (Ill. App. Ct. 2008). “were decided before the de novo provision was added to the statute setting out the procedure before the PTAB (35 ILCS 200/16-180 (West's 2005), effective July 16, 2004), the taxpayer, as the party contesting the assessment affirmed by the BOR, bears "the burden of going forward…”
Villa Ret. Apts. v. Prop. Tax Appeal Bd. (Ill. App. Ct. 1999). “" 35 ILCS 200/16-180 (West 1996). The PTAB decision explained that it previously had interpreted this provision to mean that "where a taxpayer has not filed a complaint with the board of review, but files an appeal directly to the [PTAB] after notice of appli cation of an…”
Cumberland Acquisition, LLC v. Illinois Prop. Tax Appeal Bd., 2025 IL App (1st) 241868 (Ill. App. Ct. 2025). “See 35 ILCS 200/16-180 (West 2020). In fact, that section of the Property Tax Code requires the Appeal Board to establish an “informal procedure” that “eliminate[s] formal rules of *** evidence.”
Merisant Co. v. Kankakee Cnty. Bd. of Review (Ill. App. Ct. 2004). “Next, Merisant argues PTAB has found it had jurisdiction to hear appeals from complaints dismissed by the Board of Review for failure to present specific evidence in support of the complaint in violation of the Board of Review’s rules.”
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