Illinois Compiled Statutes 35 Revenue: Article 5 - Review and Equalization
Article 16. Review of Assessment Decisions
Division 1. General Provisions
Division 2. Boards of Review in Counties of Less Than 3,000,000 Inhabitants
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-20
Powers and duties of boards of review. In counties with less than 3,000,000 inhabitants, the board of review shall, in any year, whether the...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-25
Review after complaint by taxing bodies. Any taxing body that has an interest in an assessment made by any local assessment officer or officers...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-30
Board of review meetings. In counties with less than 3,000,000 inhabitants, the board of review may meet at times it deems necessary for supervising...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-35
Adjournment of boards of review. The final adjournment of the board of review in counties of less than 3,000,000 inhabitants shall be when the work...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-40
Prohibition of per diem compensation. Except under Section 6-30, no per diem compensation shall be paid by the county board to any member of...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-45
Consolidated hearings. In counties with less than 3,000,000 inhabitants, the board of review, on request of a taxpayer complainant, shall consolidate 2 or more...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-50
Omitted property. The Board of review shall assess all omitted property as provided in Sections 9-265 and 9-270. An assessment of omitted property by...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-55
Complaints. (a) On written complaint that any property is overassessed or underassessed, the board shall review the assessment, and correct it, as appears to be...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-60
Equalization within counties - Publication and hearing. After notice and hearing as required by Section 12-40, the board of review may increase or reduce...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-65
Equalization process. The board of review shall act as an equalizing authority, if after equalization by the supervisor of assessments the equalized assessed value of...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-75
(35 ILCS 200/16-75) Sec. 16-75. Certificates of error. The board of review shall, at any time before judgment, if an error or mistake is...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-80
Reduced assessment of homestead property. In any county with fewer than 3,000,000 inhabitants, if the board of review lowers the assessment of a particular...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-85
Certification of assessment books. The board of review in counties with less than 3,000,000 inhabitants, shall, on or before the annual date for adjournment...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-90
Delivery of assessment books. In counties with less than 3,000,000 inhabitants, when the books are completed, the board of review shall deliver one set...
Division 3. Board of Review; Counties of 3,000,000 or More
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-100
Correction orders. In counties with 3,000,000 or more inhabitants, the board of appeals (until the first Monday in December 1998 and the board of...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-105
Time of meeting - Public records. In counties with 3,000,000 or more inhabitants, the board of appeals (until the first Monday in December 1998...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-110
Notice of meetings - Filing complaints. In counties with 3,000,000 or more inhabitants, at least one week before its meeting to revise and correct...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-115
Filing complaints. In counties with 3,000,000 or more inhabitants, complaints that any property is overassessed or underassessed or is exempt may be made by any...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-120
Decision on complaints. In counties with 3,000,000 or more inhabitants, at its meeting for the purpose of revising and correcting the assessments, the board...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-125
Hearings. In counties with 3,000,000 or more inhabitants, complaints filed with the board of appeals (until the first Monday in December 1998 and the board...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-130
Exemption procedures; board of appeals; board of review. Whenever the board of appeals (until the first Monday in December 1998 and the board of review...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-135
Omitted property; Notice provisions. In counties with 3,000,000 or more inhabitants, the owner of property and the executor, administrator, or trustee of a decedent whose...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-140
Omitted property. In counties with 3,000,000 or more inhabitants, the board of appeals (until the first Monday in December 1998 and the board of review...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-145
Assessment list changes. In counties with 3,000,000 or more inhabitants, the board of appeals (until the first Monday in December 1998 and the board...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-147
Reduced assessment of homestead property. In any county with 3,000,000 or more inhabitants, if the board of review or board of appeals lowers the...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-150
Certification of assessment books. In counties with 3,000,000 or more inhabitants, the board of appeals (until the first Monday in December 1998 and the...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-155
Use of certified assessments. In counties with 3,000,000 or more inhabitants, the assessments of property after review by the board of appeals (until the...
Division 4. Property Tax Appeal Board
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-160
Property Tax Appeal Board; process. In counties with 3,000,000 or more inhabitants, beginning with assessments made for the 1996 assessment year for residential property...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-165
Forms for appeal. The Property Tax Appeal Board shall supply forms for appeal to the Boards of Review or Boards of Appeals. Each Board...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-170
Hearings. A hearing shall be granted if any party to the appeal so requests, and, upon motion of any party to the appeal or...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-175
Subpoenas. The Chairman of the Property Tax Appeal Board or his or her designee may issue subpoenas which shall be served by any person...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-180
Procedure for determination of correct assessment. The Property Tax Appeal Board shall establish by rules an informal procedure for the determination of the correct assessment...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-183
Compulsory sales. The Property Tax Appeal Board shall consider compulsory sales of comparable properties for the purpose of revising and correcting assessments, including those compulsory...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-185
Decisions. The Board shall make a decision in each appeal or case appealed to it, and the decision shall be based upon equity and...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-190
Record of proceedings and orders. (a) The Property Tax Appeal Board shall keep a record of its proceedings and orders and the record shall be...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-191
Publications for Chief County Assessment Officers. The Property Tax Appeal Board shall annually distribute to each chief county assessment officer, free of charge, one...
- Illinois Property Tax Code. - 35 ILCS 200, Section 16-195
Review of decisions. Final administrative decisions of the Property Tax Appeal Board are subject to review under the provisions of the Administrative Review Law,...
Division 5. Department of Revenue
Article 17. State Equalization Process
- Illinois Property Tax Code. - 35 ILCS 200, Section 17-5
Equalization among counties. The Department shall act as an equalizing authority. It shall examine the abstracts of property assessed for taxation in the counties...
- Illinois Property Tax Code. - 35 ILCS 200, Section 17-10
Sales ratio studies. The Department shall monitor the quality of local assessments by designing, preparing and using ratio studies, and shall use the results as...
- Illinois Property Tax Code. - 35 ILCS 200, Section 17-15
Tentative equalization factor. The Department shall forward to the County Clerk of each county in each year its estimate of the percentage, established under...
- Illinois Property Tax Code. - 35 ILCS 200, Section 17-20
Hearing on tentative equalization factor. The Department shall, after publishing its tentative equalization factor and giving notice of hearing to the public in a...
- Illinois Property Tax Code. - 35 ILCS 200, Section 17-25
Application of final equalization factor. The assessments of all property, other than property assessed under Sections 10-110 through 10-140 and 10-170 through 10-200, as...
- Illinois Property Tax Code. - 35 ILCS 200, Section 17-30
Certification of final equalization factor. When the Department has completed its equalization of assessments in each year, it shall certify to each county clerk...
- Illinois Property Tax Code. - 35 ILCS 200, Section 17-35
Certification of assessments. The Department shall certify to the county clerks of the proper counties the assessments made by it on certified pollution control...
- Illinois Property Tax Code. - 35 ILCS 200, Section 17-40
Publication of final equalization factor. The Department shall publish in each county the percentage and equalization factor certified to each county clerk under Section...
Last modified: February 18, 2015