ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/16-95 (2026)

Powers and duties of board of appeals or review; complaints

✓ current as of May 2026
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(35 ILCS 200/16-95)
    Sec. 16-95. Powers and duties of board of appeals or review; complaints. In counties with 3,000,000 or more inhabitants, until the first Monday in December 1998, the board of appeals in any year shall, on complaint that any property is overassessed or underassessed, or is exempt, review and order the assessment corrected.
    Beginning the first Monday in December 1998 and thereafter, in counties with 3,000,000 or more inhabitants, the board of review:
        (1) shall, on written complaint of any taxpayer or
    
any taxing district that has an interest in the assessment that any property is overassessed, underassessed, or exempt, review the assessment and confirm, revise, correct, alter, or modify the assessment, as appears to be just; and
        (2) may, upon written motion of any one or more
    
members of the board that is made on or before the dates specified in notices given under Section 16-110 for each township and upon good cause shown, revise, correct, alter, or modify any assessment (or part of an assessment) of real property regardless of whether the taxpayer or owner of the property has filed a complaint with the board; and
        (3) shall, after the effective date of this
    
amendatory Act of the 96th General Assembly, pursuant to the provisions of Sections 9-260, 9-265, 2-270, 16-135, and 16-140, review any omitted assessment proposed by the county assessor and confirm, revise, correct, alter, or modify the proposed assessment, as appears to be just.
        No assessment may be changed by the board on its own
    
motion until the taxpayer in whose name the property is assessed and the chief county assessment officer who certified the assessment have been notified and given an opportunity to be heard thereon. All taxing districts shall have an opportunity to be heard on the matter.
(Source: P.A. 96-1553, eff. 3-10-11.)

    
Notes of Decisions
Cited in 8 cases (2 in the last 5 years), 1998–2022 · leading case: Millennium Park Jt. Venture, LLC v. Houlihan, 948 N.E.2d 1 (Ill. 2010).
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Millennium Park Jt. Venture, LLC v. Houlihan, 948 N.E.2d 1 (Ill. 2010). · cites it 4× “" 35 ILCS 200/16-95, 16-115 (West 2008). Instead, plaintiff filed a three-count complaint for declaratory and injunctive relief in the circuit court in August 2005.”
Madison Two Assocs. v. Pappas, 884 N.E.2d 142 (Ill. 2008). · cites it 3× “Believing that this assessed value was too high, Madison Two filed a complaint with the Cook County board of review under section 16-95 of the Property Tax Code (35 ILCS 200/16-95 (West 2002)) asking that the assessment be reduced.”
People Ex Rel. Devine v. Murphy, 693 N.E.2d 349 (Ill. 1998). “See 35 ILCS 200/16-55 (West 1994) ("the board [of review] shall review the assessment, and correct it, as appears to be just"); 35 ILCS 200/16-30 (West 1994); 35 ILCS 200/16-95 (West 1996). Accordingly, the court does not have the same discretionary authority as that given to…”
Dumas v. Pappas, 2014 IL App (1st) 121966 (Ill. App. Ct. 2014). “2d at 296 (quoting 35 ILCS 200/16-95 (West 2008), citing 35 ILCS 200/16-120 (West 2008)).”
Dumas v. Pappas, 2014 IL App (1st) 121966 (Ill. App. Ct. 2014). “2d at 296 (quoting 35 ILCS 200/16-95 (West 2008), citing 35 ILCS 200/16-120 (West 2008)).”
Santana v. Cook Cnty. Bd. of Review, 700 F. Supp. 2d 1023 (N.D. Ill. 2010). “Factual Background Board’s function is to review property tax assessments and, on a complaint by any taxpayer or on motion by any Board member, “revise, correct, alter, or modify any assessment” (35 ILCS 200/16-95). Rogers, Berrios and Houlihan fill the elected position (35 ILCS…”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2022 IL App (5th) 190266 (Ill. App. Ct. 2022). “at 296 (quoting 35 ILCS 200/16-95 (West 2008), and citing 35 ILCS 200/16-120 (West 2008)).”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2022 IL App (5th) 190266-U (Ill. App. Ct. 2022). “at 296 (quoting 35 ILCS 200/16-95 (West 2008), and citing 35 ILCS 200/16-120 (West 2008)).”
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