ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/23-15 (2026)

Tax objection procedure and hearing

✓ current as of May 2026
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(35 ILCS 200/23-15)
    Sec. 23-15. Tax objection procedure and hearing.
    (a) A tax objection complaint under Section 23-10 shall be filed in the circuit court of the county in which the subject property is located. Joinder of plaintiffs shall be permitted to the same extent permitted by law in any personal action pending in the court and shall be in accordance with Section 2-404 of the Code of Civil Procedure; provided, however, that no complaint shall be filed as a class action. The complaint shall name the county collector as defendant and shall specify any objections that the plaintiff may have to the taxes in question. No appearance or answer by the county collector to the tax objection complaint, nor any further pleadings, need be filed. Amendments to the complaint may be made to the same extent which, by law, could be made in any personal action pending in the court.
    (b) (1) The court, sitting without a jury, shall hear and determine all objections specified to the taxes, assessments, or levies in question. This Section shall be construed to provide a complete remedy for any claims with respect to those taxes, assessments, or levies, excepting only matters for which an exclusive remedy is provided elsewhere in this Code.
    (2) The taxes, assessments, and levies that are the subject of the objection shall be presumed correct and legal, but the presumption is rebuttable. The plaintiff has the burden of proving any contested matter of fact by clear and convincing evidence.
    (3) Objections to assessments shall be heard de novo by the court. The court shall grant relief in the cases in which the objector meets the burden of proof under this Section and shows an assessment to be incorrect or illegal. If an objection is made claiming incorrect valuation, the court shall consider the objection without regard to the correctness of any practice, procedure, or method of valuation followed by the assessor, board of appeals, or board of review in making or reviewing the assessment, and without regard to the intent or motivation of any assessing official. The doctrine known as constructive fraud is hereby abolished for purposes of all challenges to taxes, assessments, or levies.
    (c) If the court orders a refund of any part of the taxes paid, it shall also order the payment of interest as provided in Section 23-20. Appeals may be taken from final judgments as in other civil cases.
    (d) This amendatory Act of 1995 shall apply to all tax objection matters still pending for any tax year, except as provided in Sections 23-5 and 23-10 regarding procedures and time limitations for payment of taxes and filing tax objection complaints.
    (e) In counties with less than 3,000,000 inhabitants, if the court renders a decision lowering the assessment of a particular parcel on which a residence occupied by the owner is situated, the 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 court's assessment is based, or unless the decision of the court is reversed or modified upon review.
(Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff. 7-11-95; 89-290, eff. 1-1-96; 89-593, eff. 8-1-96; 89-626, eff. 8-9-96.)

    
Notes of Decisions
Cited in 29 cases (5 in the last 5 years), 1997–2025 · 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 8× “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)). Thus, the…”
Madison Two Assocs. v. Pappas, 884 N.E.2d 142 (Ill. 2008). · cites it 9× “The issue in Murphy was whether section 23-15 of the Property Tax Code (35 ILCS 200/23-15 (West 2002)), which specifies, inter alia, that objections to assessments are to be heard by the circuit court de novo, violates the separation of powers provision of the Illinois…”
People Ex Rel. Devine v. Murphy, 693 N.E.2d 349 (Ill. 1998). · cites it 12× “Justice McMORROW delivered the opinion of the court: The primary issue presented in this original action for a writ of mandamus is whether section 23-15 of the Property Tax Code (35 ILCS 200/23-15 (West 1996)), violates the separation of powers provision of the Illinois…”
Reno v. Newport Twp., 2018 IL App (2d) 170967 (Ill. App. Ct. 2018). · cites it 8× “" 35 ILCS 200/23-15(a) (West 2016). The court, sitting without a jury, hears and determines "all objections specified to the taxes, assessments, or levies in question.”
Millennium Park Jt. Venture, LLC v. Houlihan, 911 N.E.2d 517 (Ill. App. Ct. 2009). · cites it 4× “The judgment of the circuit court is affirmed.”
Sunnyside Elgin Apts., LLC v. Miller, 2021 IL App (2d) 200614 (Ill. App. Ct. 2021). · cites it 2× “See 35 ILCS 200/23-15(a) (West 2018). These suits, filed on behalf of individual homeowners, sought relief from property taxes levied against the homeowners.”
Gateway-Walden, LLC v. Pappas, 2018 IL App (1st) 162714 (Ill. App. Ct. 2018). “¶ 28 In a tax-objection proceeding, "[t]he taxes, assessments, and levies that are the subject of the objection shall be presumed correct and legal, but the presumption is rebuttable.”
Madison Two Assocs. v. Pappas, 862 N.E.2d 1184 (Ill. App. Ct. 2007). “" 35 ILCS 200/23-15 (West 2002). Despite these procedural sections pertaining to tax objection complaints filed in the circuit court, the Property Tax Code is silent as to intervention.”
In Re Anderson, 730 N.E.2d 492 (Ill. App. Ct. 2000). · cites it 2× “(West 1998)) (the Code) is not more specific in identifying what must be alleged in order to state a cause of action in a tax objection petition. Taking the 1996 tax objection complaint as representative of all the objections, we see that the objectors allege that they owned…”
Gateway-Walden, LLC v. Pappas, 2018 IL App (1st) 162714 (Ill. App. Ct. 2019). “” 35 ILCS 200/23-15(b)(2) (West 2016). “Clear and convincing evidence” requires more than preponderance of the evidence, but not quite as much as proof beyond a reasonable doubt.”
Hawkins v. Far South CDC, Inc., 2013 IL App (1st) 121707 (Ill. App. Ct. 2014). · cites it 4× “) 35 ILCS 200/23-15(a) (West 2012). “The court, sitting without a jury, shall hear and determine all objections specified to the taxes, assessments, or levies in question.”
In Re Application of Rosewell, 677 N.E.2d 443 (Ill. App. Ct. 1997). · cites it 7× “September 9, 1994 (amending 35 ILCS 200/23-15) (West Supp.1993)) which became effective three months after trial in this matter, Penney need not demonstrate constructive fraud.”
Show all 29 citing cases →
— 35 ILCS 200/23-15(a) — 8 cases
Madison Two Assocs. v. Pappas, 884 N.E.2d 142 (Ill. 2008). “The issue in Murphy was whether section 23-15 of the Property Tax Code (35 ILCS 200/23-15 (West 2002)), which specifies, inter alia, that objections to assessments are to be heard by the circuit court de novo, violates the separation of powers provision of the Illinois…”
Reno v. Newport Twp., 2018 IL App (2d) 170967 (Ill. App. Ct. 2018). “" 35 ILCS 200/23-15(a) (West 2016). The court, sitting without a jury, hears and determines "all objections specified to the taxes, assessments, or levies in question.”
Sunnyside Elgin Apts., LLC v. Miller, 2021 IL App (2d) 200614 (Ill. App. Ct. 2021). “See 35 ILCS 200/23-15(a) (West 2018). These suits, filed on behalf of individual homeowners, sought relief from property taxes levied against the homeowners.”
In Re Anderson, 730 N.E.2d 492 (Ill. App. Ct. 2000). “(West 1998)) (the Code) is not more specific in identifying what must be alleged in order to state a cause of action in a tax objection petition. Taking the 1996 tax objection complaint as representative of all the objections, we see that the objectors allege that they owned…”
Hawkins v. Far South CDC, Inc., 2013 IL App (1st) 121707 (Ill. App. Ct. 2014). “) 35 ILCS 200/23-15(a) (West 2012). “The court, sitting without a jury, shall hear and determine all objections specified to the taxes, assessments, or levies in question.”
— 35 ILCS 200/23-15(b) — 1 case
Millennium Park Jt. Venture, LLC v. Houlihan, 911 N.E.2d 517 (Ill. App. Ct. 2009). “The judgment of the circuit court is affirmed.”
— 35 ILCS 200/23-15(b)(1) — 8 cases
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)). Thus, the…”
Reno v. Newport Twp., 2018 IL App (2d) 170967 (Ill. App. Ct. 2018). “" 35 ILCS 200/23-15(a) (West 2016). The court, sitting without a jury, hears and determines "all objections specified to the taxes, assessments, or levies in question.”
Millennium Park Jt. Venture, LLC v. Houlihan, 911 N.E.2d 517 (Ill. App. Ct. 2009). “The judgment of the circuit court is affirmed.”
Hawkins v. Far South CDC, Inc., 2013 IL App (1st) 121707 (Ill. App. Ct. 2014). “) 35 ILCS 200/23-15(a) (West 2012). “The court, sitting without a jury, shall hear and determine all objections specified to the taxes, assessments, or levies in question.”
Hawkins v. Far South, Inc., 2013 IL App (1st) 121707 (Ill. App. Ct. 2013).
— 35 ILCS 200/23-15(b)(2) — 5 cases
People Ex Rel. Devine v. Murphy, 693 N.E.2d 349 (Ill. 1998). “Justice McMORROW delivered the opinion of the court: The primary issue presented in this original action for a writ of mandamus is whether section 23-15 of the Property Tax Code (35 ILCS 200/23-15 (West 1996)), violates the separation of powers provision of the Illinois…”
Gateway-Walden, LLC v. Pappas, 2018 IL App (1st) 162714 (Ill. App. Ct. 2018). “¶ 28 In a tax-objection proceeding, "[t]he taxes, assessments, and levies that are the subject of the objection shall be presumed correct and legal, but the presumption is rebuttable.”
Gateway-Walden, LLC v. Pappas, 2018 IL App (1st) 162714 (Ill. App. Ct. 2019). “” 35 ILCS 200/23-15(b)(2) (West 2016). “Clear and convincing evidence” requires more than preponderance of the evidence, but not quite as much as proof beyond a reasonable doubt.”
Hawkins v. Far South CDC, Inc., 2013 IL App (1st) 121707 (Ill. App. Ct. 2014). “) 35 ILCS 200/23-15(a) (West 2012). “The court, sitting without a jury, shall hear and determine all objections specified to the taxes, assessments, or levies in question.”
A.F. Moore & Assocs., Inc. v. Pappas (N.D. Ill. 2023).
— 35 ILCS 200/23-15(b)(3) — 6 cases
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)). Thus, the…”
People Ex Rel. Devine v. Murphy, 693 N.E.2d 349 (Ill. 1998). “Justice McMORROW delivered the opinion of the court: The primary issue presented in this original action for a writ of mandamus is whether section 23-15 of the Property Tax Code (35 ILCS 200/23-15 (West 1996)), violates the separation of powers provision of the Illinois…”
Madison Two Assocs. v. Pappas, 884 N.E.2d 142 (Ill. 2008). “The issue in Murphy was whether section 23-15 of the Property Tax Code (35 ILCS 200/23-15 (West 2002)), which specifies, inter alia, that objections to assessments are to be heard by the circuit court de novo, violates the separation of powers provision of the Illinois…”
Millennium Park Jt. Venture, LLC v. Houlihan, 911 N.E.2d 517 (Ill. App. Ct. 2009). “The judgment of the circuit court is affirmed.”
Fox Valley/River Oaks Partners v. Maria Pappas (7th Cir. 2020).
— 35 ILCS 200/23-15(c) — 2 cases
Reno v. Newport Twp., 2018 IL App (2d) 170967 (Ill. App. Ct. 2018). “" 35 ILCS 200/23-15(a) (West 2016). The court, sitting without a jury, hears and determines "all objections specified to the taxes, assessments, or levies in question.”
People Ex Rel. Devine v. Murphy, 693 N.E.2d 349 (Ill. 1998). “Justice McMORROW delivered the opinion of the court: The primary issue presented in this original action for a writ of mandamus is whether section 23-15 of the Property Tax Code (35 ILCS 200/23-15 (West 1996)), violates the separation of powers provision of the Illinois…”
— 35 ILCS 200/23-15(d) — 2 cases
In Re Application of Rosewell, 677 N.E.2d 443 (Ill. App. Ct. 1997). “September 9, 1994 (amending 35 ILCS 200/23-15) (West Supp.1993)) which became effective three months after trial in this matter, Penney need not demonstrate constructive fraud.”
In re Application of Rosewell (Ill. App. Ct. 1997).
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