ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/8-35 (2026)

Notification requirements; procedure on protest

✓ current as of May 2026
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(35 ILCS 200/8-35)
    Sec. 8-35. Notification requirements; procedure on protest.
    (a) Assessments made by the Department. Upon completion of its original assessments, the Department shall publish a complete list of the assessments in the State "official newspaper." Any person feeling aggrieved by any such assessment may, within 10 days of the date of publication of the list, apply to the Department for a review and correction of that assessment. Upon review of the assessment, the Department shall make any correction as it considers just.
    If review of an assessment has been made and notice has been given of the Department's decision, any party to the proceeding who feels aggrieved by the decision, may file an application for hearing. The application shall be in writing and shall be filed with the Department within 20 days after notice of the decision has been given by certified mail. Petitions for hearing shall state concisely the mistakes alleged to have been made or the new evidence to be presented.
    No action for the judicial review of any assessment decision of the Department shall be allowed unless the party commencing such action has filed an application for a hearing and the Department has acted upon the application.
    The extension of taxes on an assessment shall not be delayed by any proceeding under this Section. In cases where the assessment is revised, the taxes extended upon the assessment, or that part of the taxes as may be appropriate, shall be abated or, if already paid, refunded.
    (b) Exemption decisions made by the Department. Notice of each exemption decision made by the Department under Section 15-25, 16-70, or 16-130 shall be given by certified mail to the applicant for exemption.
    If an exemption decision has been made by the Department and notice has been given of the Department's decision, any party to the proceeding who feels aggrieved by the decision may file an application for hearing. The application shall be in writing and shall be filed with the Department within 60 days after notice of the decision has been given by certified mail. Petitions for hearing shall state concisely the mistakes alleged to have been made or the new evidence to be presented.
    If a petition for hearing is filed, the Department shall reconsider the exemption decision and shall grant any party to the proceeding a hearing. As soon as practical after the reconsideration and hearing, the Department shall issue a notice of decision by mailing the notice by certified mail. The notice shall set forth the Department's findings of fact and the basis of the decision.
    Within 30 days after the mailing of a notice of decision, any party to the proceeding may file with the Director a written request for rehearing in such form as the Department may by rule prescribe, setting forth the grounds on which rehearing is requested. If rehearing or Departmental review is granted, as soon as practical after the rehearing or Departmental review has been held, the Department shall issue a revised decision to the party or the party's legal representative as a result of the rehearing. The action of the Department on a petition for hearing shall become final the later of (i) 30 days after issuance of a notice of decision, if no request for rehearing is made, or (ii) if a timely request for rehearing is made, upon the issuance of the denial of the request or the issuance of a notice of final decision.
    No action for the judicial review of any exemption decision of the Department shall be allowed unless the party commencing the action has filed an application for a hearing and the Department has acted upon the application.
    The extension of taxes on an assessment shall not be delayed by any proceeding under this Section. In cases when the exemption is granted, in whole or in part, the taxes extended upon the assessment, or that part of the taxes as may be appropriate, shall be abated or, if already paid, refunded.
(Source: P.A. 92-658, eff. 7-16-02.)

    
Notes of Decisions
Cited in 15 cases (1 in the last 5 years), 1997–2025 · leading case: Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010).
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Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010). · cites it 2× “With applications for all other exemptions, the matter is forwarded to the Department of Revenue for a determination as to "whether the property is legally liable to taxation.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). · cites it 5× “35 ILCS 200/8-35 (West 2014). ¶ 64 If the Department decides the property is exempt, “any taxes extended upon the unauthorized assessment shall be abated or, if paid, shall be refunded.”
NorthShore Univ. Healthsystem v. The Illinois Dep't of Revenue, 2017 IL App (1st) 153647 (Ill. App. Ct. 2017). · cites it 6× “4 It argued that the District’s letters did not comply with section 8-35(b) of the Property Tax Code (35 ILCS 200/8-35(b) (West 2012)) because the letters did not identify any mistakes made by the Department in its exemption decisions or identify any new evidence that would be…”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). · cites it 5× “For purposes of this subsection, the exemption for a subsequent or prior year must have been determined under Section 8-35 [(35 ILCS 200/8-35 (West 2014))] or a prior similar law by the Department or a predecessor agency, or under Section 8-40 [(35 ILCS 200/8-40 (West 2014))].”
NorthShore Univ. Healthsystem v. The Illinois Dep't of Revenue, 2017 IL App (1st) 153647 (Ill. App. Ct. 2017). · cites it 5× “4 It argued that the District’s letters did not comply with section 8-35(b) of the Property Tax Code (35 ILCS 200/8-35(b) (West 2012)) because the letters did not identify any mistakes made by the Department in its exemption decisions or identify any new evidence that would be…”
In Re Mayslake Vill.-Plainfield Campus, Inc., 441 B.R. 309 (Bankr. N.D. Ill. 2010). “The Debtor obtained a property tax exemption pursuant to 35 ILCS 200/8-35, 16-70, and 16-130 (2008).”
The Bd. of Educ. of Roxana Cmty. Unit Sch. Dist. No. 1 v. The Pollution Control Bd., 2013 IL 115473 (Ill. 2013). “35 ILCS 200/8-35(a) (West 2010); 86 Ill. Adm.”
The Bd. of Educ. of Roxana Cmty. Unit Sch. Dist. No. 1 v. The Pollution Control Bd., 2013 IL 115473 (Ill. 2013). “35 ILCS 200/8-35(a) (West 2010); 86 Ill. Adm.”
Hous. Auth. Ex Rel. Marion Cnty. v. Dep't of Revenue, 907 N.E.2d 889 (Ill. App. Ct. 2009). · cites it 6× “35 ILCS 200/8-35 (West 2006). Section 8-35(b) provides that "any party to the proceeding who feels aggrieved by the decision may file an application for hearing.”
Carle Found. v. Illinois Dep't of Revenue (Ill. App. Ct. 2009). · cites it 10× “] 1(a), may a party seek relief through such proceedings for a given tax year once it has sought a hearing in the Department *** pursuant to [section] 8-35 of the *** Code [(35 ILCS 200/8-35 (West 2006))] for the same year?" On April 9, 2009, we granted the Department's…”
Most Worshipful Grand Lodge of Ancient Free & Accepted Masons v. Dep't of Revenue (Ill. App. Ct. 2007). · cites it 3× “The Lodge later filed a petition under section 8-35 of the Code (35 ILCS 200/8-35 (West 2004)), request- ing reconsideration of the application.”
Lincoln Univ. v. Logan Cnty., 2025 IL App (4th) 241012 (Ill. App. Ct. 2025). “¶ 14 On the second point, the motion to dismiss argued that the University had made no allegation that IDOR had denied, or even considered, the University’s exemption or that the University had filed any papers under sections 15-25 or 8-35 of the Property Tax Code (Tax Code) (35…”
Show all 15 citing cases →
— 35 ILCS 200/8-35(a) — 2 cases
The Bd. of Educ. of Roxana Cmty. Unit Sch. Dist. No. 1 v. The Pollution Control Bd., 2013 IL 115473 (Ill. 2013). “35 ILCS 200/8-35(a) (West 2010); 86 Ill. Adm.”
The Bd. of Educ. of Roxana Cmty. Unit Sch. Dist. No. 1 v. The Pollution Control Bd., 2013 IL 115473 (Ill. 2013). “35 ILCS 200/8-35(a) (West 2010); 86 Ill. Adm.”
— 35 ILCS 200/8-35(b) — 7 cases
Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010). “With applications for all other exemptions, the matter is forwarded to the Department of Revenue for a determination as to "whether the property is legally liable to taxation.”
NorthShore Univ. Healthsystem v. The Illinois Dep't of Revenue, 2017 IL App (1st) 153647 (Ill. App. Ct. 2017). “4 It argued that the District’s letters did not comply with section 8-35(b) of the Property Tax Code (35 ILCS 200/8-35(b) (West 2012)) because the letters did not identify any mistakes made by the Department in its exemption decisions or identify any new evidence that would be…”
NorthShore Univ. Healthsystem v. The Illinois Dep't of Revenue, 2017 IL App (1st) 153647 (Ill. App. Ct. 2017). “4 It argued that the District’s letters did not comply with section 8-35(b) of the Property Tax Code (35 ILCS 200/8-35(b) (West 2012)) because the letters did not identify any mistakes made by the Department in its exemption decisions or identify any new evidence that would be…”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “35 ILCS 200/8-35 (West 2014). ¶ 64 If the Department decides the property is exempt, “any taxes extended upon the unauthorized assessment shall be abated or, if paid, shall be refunded.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “For purposes of this subsection, the exemption for a subsequent or prior year must have been determined under Section 8-35 [(35 ILCS 200/8-35 (West 2014))] or a prior similar law by the Department or a predecessor agency, or under Section 8-40 [(35 ILCS 200/8-40 (West 2014))].”
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