Illinois Compiled Statutes
35 ILCS 200/8-40 (2026)
Applicability of Administrative Review Law
✓ current as of May 2026
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(35 ILCS 200/8-40)
Sec. 8-40.
Applicability of Administrative Review Law.
The circuit court for
the county in which a property assessed, or some part of such property, is
situated may review all final administrative decisions of the Department in
administering this Code. The Administrative Review Law and the rules adopted
under it apply to and govern all proceedings for the judicial review of final
administrative decisions of the Department under Section 8-35. The term
"administrative decision" is defined as in Section 3-101 of the Code of Civil
Procedure, and includes assessment ratios and percentages for equalization of
assessments determined by the Department under Sections 17-5 through 17-30. Any
review of assessment ratios and percentages for equalization of assessments
under the Administrative Review Law shall not delay the computation,
mailing or payment of tax bills. If a final court decision holding the
Department's ratios or percentages in error comes after the mailing of the
tax bills, an adjustment shall be made on all bills in the assessment district
in the first tax billing following the decision to credit taxpayers with
any payments which may have exceeded the maximum tax rate in rate-limited
levies of non-home rule taxing units. Service upon the Director or the
Assistant Director of the Department of summons issued in an action to review a
final administrative decision of the Department shall be service upon the
Department.
Appeals from all final orders and judgments entered by the circuit
court upon review of the Department's determination in any case shall be
taken as in other civil cases.
(Source: P.A. 82-1057; 88-455.)
Notes of Decisions
Cited in 15
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).
Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010). “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 with the Administrative Review Law…”
Millennium Park Jt. Venture, LLC v. Houlihan, 948 N.E.2d 1 (Ill. 2010). “Here, the Property Tax Code only adopts the Administrative Review Law with respect to final decisions of the Department of Revenue (35 ILCS 200/8-40 (West 2008)) and the Property Tax Appeal Board (35 ILCS 200/16-195 (West 2008)).”
Scott Air Force Base Props., LLC v. Cnty., ST. CLAIR, ILL., 548 F.3d 516 (7th Cir. 2008). “35 ILCS 200/8-40; 705 ILCS 25/8.1, 8.2. 7 .”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “35 ILCS 200/8-40 (West 2014). -9- ¶ 71 2.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “35 ILCS 200/8-40 (West 2014). ¶ 71 2. Maintaining an Exemption After It Is Granted ¶ 72 After an exemption has been granted, all property owners, except the United States and those with certain types of homestead exemptions, must file a certificate of status with the county…”
United Legal Found. v. Dep't of Revenue, 650 N.E.2d 1064 (Ill. App. Ct. 1995). “Although section 138 of the Revenue Act of 1939 (35 ILCS 205/138 (West 1992) now 35 ILCS 200/8-40 (West 1994 Supp.)) [2] gives the circuit court the power to review final decisions rendered by the Department, the preliminary injunction which is the subject of this appeal had…”
Am. Academy of Pediatrics v. Dep't of Revenue, 2023 IL App (2d) 210718 (Ill. App. Ct. 2023). “For the following reasons, we reject plaintiff’s arguments. ¶ 35 A Department decision that denies an application for a tax exemption is reviewable as a final administrative decision under the Administrative Review Law (735 ILCS 5/3-101 to 3-113 (West 2020)).”
Hous. Auth. Ex Rel. Marion Cnty. v. Dep't of Revenue, 907 N.E.2d 889 (Ill. App. Ct. 2009). “Section 8-40 of the Property Tax Code (35 ILCS 200/8-40 (West 2006)) describes the applicability of the Administrative Review Law.”
Carle Found. v. Illinois Dep't of Revenue (Ill. App. Ct. 2009). “The Foundation acknowledged that, normally, a party must contest the denial of an exemption by first exhausting administrative remedies and only then seeking judicial review pursuant to section 8-40 of the Code (35 ILCS 200/8-40 (West 2006)). The Foundation maintained, however,…”
Univ. of Chicago v. Dep't of Revenue, 2020 IL App (1st) 191195 (Ill. App. Ct. 2020). “ANALYSIS ¶ 24 A Department decision that denies an application for a tax exemption is reviewable as a final administrative decision under the Administrative Review Law (735 ILCS 5/3-101 et seq.”
Scott Air Force Base Propertie v. St. Clair Cnty. IL (7th Cir. 2008). “35 ILCS 200/8-40; 705 ILCS 25/8.1, 8.2. 7 The Illinois Property Tax Code also permits a taxpayer to file a written complaint challenging the assessed valuation of property with the local board of review.”
Merisant Co. v. Kankakee Cnty. Bd. of Review (Ill. App. Ct. 2004). “"When an administrative agency has rendered a final decision, the law provides that the courts may review the decision through either statutory or common law procedures [citation]. If the statute creating or conferring power on an administrative agency expressly adopts the…”
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