ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/16-70 (2026)

Determination of exemptions

✓ current as of May 2026
Find cases: SyfertCases citing this section IL-ILGAilga.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
(35 ILCS 200/16-70)
    Sec. 16-70. Determination of exemptions. The board of review shall hear and determine the application of any person who is assessed on property claimed to be exempt from taxation. However, 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 reduce the assessed valuation of any property by more than $100,000, the owner shall deliver, in person or by mail, a copy of the application to any municipality, school district, community college district, and fire protection district in which the property is situated. Failure of a municipality, school district, community college district, or fire protection district to receive the notice shall not invalidate any exemption. The board shall give the municipalities, school districts, community college districts, fire protection districts, and the taxpayer an opportunity to be heard. The clerk of the board in all cases other than homestead exemptions, under the direction of the board, shall make out and forward to the Department, a full and complete statement of all the facts in the case. The Department shall determine whether the property is legally liable to taxation. It shall notify the board of review of its decision, and the board shall correct the assessment 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 Section, and, if the Department rules that the property is exempt, any taxes extended upon the unauthorized assessment shall be abated or, if paid, shall be refunded.
(Source: P.A. 102-815, eff. 5-13-22.)

    
Notes of Decisions
Cited in 10 cases (1 in the last 5 years), 1995–2023 · leading case: Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010).
Sort: Relevance Newest Treatment
Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010). “" 35 ILCS 200/16-70 (West 2002). The Department of Revenue's procedures with respect to exemption decisions are governed by section 8-35 of the Property Tax Code (35 ILCS 200/8-35 (West 2002)), and such decisions by the Department are subject to judicial review in accordance…”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). · cites it 7× “35 ILCS 200/16-70, 16-130 (West 2014). Rather, the board will “make out and forward to the Department[ ] a full and complete statement of all the facts in the case.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). · cites it 5× “35 ILCS 200/16-70, 16-130 (West 2014). Rather, the board will "make out and forward to the Department[] a full and complete statement of all the facts in the case.”
The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023). “35 ILCS 200/16-70, 8-35(b) ( West 2022 ).”
Vermilion Cnty. Museum Soc'y v. Dep't of Revenue, 653 N.E.2d 416 (Ill. App. Ct. 1995). “589(6) (now recodified as amended in section 16-70 of the Code (35 ILCS 200/16-70 (West 1994))) has not been established, though the Department claims it was not so involved.”
Hous. Auth. Ex Rel. Marion Cnty. v. Dep't of Revenue, 907 N.E.2d 889 (Ill. App. Ct. 2009). · cites it 8× “The circuit court of Marion County certified the following question for review: "Whether municipalities, school districts, and community college districts[] who are entitled to receive notice of an application for property tax exemption pursuant to [section 16-70 of the Property…”
Chicago Title Ins. Co. v. The Teachers' Ret. Sys. of the State of Illinois, 2014 IL App (1st) 131452 (Ill. App. Ct. 2014). “35 ILCS 200/16-70, 16-95(1), 16-115 (West 2010).”
United Methodist Vill. Ret. Communities, Inc. v. Prop. Tax Appeal Bd. (Ill. App. Ct. 2001). · cites it 4× “On April 15, 1999, the Board of Review issued its final decision confirming the assessment made by the supervisor of assessments and indicating that the application for exemption would be filed with the Department of Revenue in accordance with section 16-70 of the Property Tax…”
Carle Found. v. Illinois Dep't of Revenue (Ill. App. Ct. 2009). · cites it 4× “Court proceedings permitted by this subsection may be initiated while proceedings for the subsequent or prior year under [s]ection 16-70, 16-130, 8-35, or 8-40 [(35 ILCS 200/16-70, 16-130, 8-35, 8-40 (West 2006))] are still pending, but judgment shall not be entered until the…”
Three Angels Broad. Network v. Dep't of Revenue (Ill. App. Ct. 2008). “" 35 ILCS 200/16-70 (West 2000). Accordingly, the Board was only required to be joined as a defendant if it was a party of record to the proceedings before the Department.”
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.