ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/16-185 (2026)

Decisions

✓ current as of May 2026
Find cases: SyfertCases citing this section IL-ILGAilga.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
(35 ILCS 200/16-185)
    Sec. 16-185. Decisions. The Board shall make a decision in each appeal or case appealed to it, and the decision shall be based upon equity and the weight of evidence and not upon constructive fraud, and shall be binding upon appellant and officials of government. The extension of taxes on any assessment so appealed shall not be delayed by any proceeding before the Board, and, in case the assessment is altered by the Board, any taxes extended upon the unauthorized assessment or part thereof shall be abated, or, if already paid, shall be refunded with interest as provided in Section 23-20.
    The decision or order of the Property Tax Appeal Board in any such appeal, shall, within 10 days thereafter, be certified at no charge to the appellant and to the proper authorities, including the board of review or board of appeals whose decision was appealed, the county clerk who extends taxes upon the assessment in question, and the county collector who collects property taxes upon such assessment.
    The final administrative decision of the Property Tax Appeal Board shall be deemed served on a party when a copy of the decision is: (1) deposited in the United States Mail, in a sealed package, with postage prepaid, addressed to that party at the address listed for that party in the pleadings; except that, if the party is represented by an attorney, the notice shall go to the attorney at the address listed in the pleadings; or (2) sent electronically to the party at the e-mail addresses provided for that party in the pleadings. The Property Tax Appeal Board shall allow each party to designate one or more individuals to receive electronic correspondence on behalf of that party and shall allow each party to change, add, or remove designees selected by that party during the course of the proceedings. Decisions and all electronic correspondence shall be directed to each individual so designated.
    If the Property Tax Appeal Board renders a decision lowering the assessment of a particular parcel after the deadline for filing complaints with the board of review or board of appeals or after adjournment of the session of the board of review or board of appeals at which assessments for the subsequent year or years of the same general assessment period, as provided in Sections 9-215 through 9-225, are being considered, the taxpayer may, within 30 days after the date of written notice of the Property Tax Appeal Board's decision, appeal the assessment for such subsequent year or years directly to the Property Tax Appeal Board.
    If the Property Tax Appeal Board renders a decision lowering the assessment of a particular parcel on which a residence occupied by the owner is situated, such reduced assessment, subject to equalization, shall remain in effect for the remainder of the general assessment period as provided in Sections 9-215 through 9-225, unless that parcel is subsequently sold in an arm's length transaction establishing a fair cash value for the parcel that is different from the fair cash value on which the Board's assessment is based, or unless the decision of the Property Tax Appeal Board is reversed or modified upon review.
(Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)

    
Notes of Decisions
Cited in 15 cases (5 in the last 5 years), 1995–2025 · leading case: Madison Two Assocs. v. Pappas, 884 N.E.2d 142 (Ill. 2008).
Sort: Relevance Newest Treatment
Madison Two Assocs. v. Pappas, 884 N.E.2d 142 (Ill. 2008). “35 ILCS 200/16-185 (West 2002). [3] Final decisions of the Board are, however, subject to judicial review pursuant to the Administrative Review Law (735 ILCS 5/3-101 et seq.”
Cook Cnty. Bd. of Review v. Illinois Prop. Tax Appeal Bd., 894 N.E.2d 400 (Ill. App. Ct. 2008). “" 35 ILCS 200/16-185 (West Supp. 1993). As made clear by the three special use property cases, United Airlines, Chrysler Corp.”
1411 North State Condo. v. The Illinois Prop. Tax Appeal Bd., 2016 IL App (1st) 143757 (Ill. App. Ct. 2016). · cites it 2× “50(c) (2014); 35 ILCS 200/16-185 (West 2010)). ¶ 16 B. The Parties’ Dispute ¶ 17 For the 2009 tax year, the Cook County assessor assessed property taxes on the Association property of $2,063,349, based on a market value of $20,633,490.”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2024 IL 128731 (Ill. 2024). · cites it 5× “¶ 25 Further support for the conclusion that payment of the disputed taxes is not a condition precedent to pursuing an appeal before the PTAB can be found in section 16-185 of the Code (35 ILCS 200/16-185 (West 2016)). That provision states, in part: “The extension of taxes on…”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2022 IL App (5th) 190266 (Ill. App. Ct. 2022). · cites it 3× “2 (citing 35 ILCS 200/16-185 (West 2002)). ¶ 55 In our view, the footnote supports our conclusion that section 23-5 does not apply to appeals filed pursuant to section 16-160—specifically, where our supreme court clarified that, “[u]nlike the tax objection alternative, paying…”
Cnty. of Whiteside v. Prop. Tax Appeal Bd., 658 N.E.2d 481 (Ill. App. Ct. 1995). “(35 ILCS 200/16-185 (West 1994).) Toward this end, the PTAB is authorized to promulgate rules to ensure that each party has a fair opportunity to present relevant evidence.”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2024 IL 128731 (Ill. 2024). · cites it 4× “¶ 25 Further support for the conclusion that payment of the disputed taxes is not a condition precedent to pursuing an appeal before the PTAB can be found in section 16-185 of the Code (35 ILCS 200/16-185 (West 2016)). That provision states, in part: “The extension of taxes on…”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2022 IL App (5th) 190266-U (Ill. App. Ct. 2022). · cites it 3× “2 (citing 35 ILCS 200/16-185 (West 2002)). ¶ 56 In our view, the footnote supports our conclusion that section 23-5 does not apply to appeals filed pursuant to section 16-160—specifically, where our supreme court clarified that, “[u]nlike the tax objection alternative, paying…”
Minooka Cmty. High Sch. Dist. No. 111 v. Prop. Tax Appeal Bd., 925 N.E.2d 1199 (Ill. App. Ct. 2010). · cites it 2× “" 35 ILCS 200/16-185 (West 2004). Furthermore, PTAB's own rules charge the Board with determining "the correct assessment * * * of any parcel of real property which is the subject of an appeal, based upon facts, evidence, exhibits and briefs submitted to or elicited by the Board.”
Bd. of Educ. of Ridgeland Sch. Dist. No. 122 v. Prop. Tax Appeal Bd., 2012 IL App (1st) 110461 (Ill. App. Ct. 2012). “” 35 ILCS 200/16-185 (West 2010). Under this standard of review and authority, Sears argues that each decision by the PTAB is necessarily fact specific and based upon the particular record of each case.”
Cook Cnty. Bd. of Review v. PTAB, 894 N.E.2d 400 (Ill. App. Ct. 2008). · cites it 2× “" 35 ILCS 200/16-185 (West Supp. 1993). As made clear by the three special use property cases, United Airlines, Chrysler Corp.”
Cumberland Acquisition, LLC v. Illinois Prop. Tax Appeal Bd., 2025 IL App (1st) 241868 (Ill. App. Ct. 2025). · cites it 3× “Accordingly, we find that the dismissal sanctions the Appeal Board imposed against Cumberland exceeded the Appeal Board’s authority under section 1910.”
Show all 15 citing cases →
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.