After the Board of Review: appealing to PTAB

What PTAB is

The Property Tax Appeal Board (PTAB) is a quasi-judicial body run by the State of Illinois. It has five board members appointed by the Governor, with the advice and consent of the Senate, plus a professional staff.

PTAB decides one thing: the correct assessment of a property, based on equity and the weight of the evidence. It cannot review the amount of your tax bill or your tax rate, and it cannot exempt a property from taxes.

When PTAB is an option

In Cook County you first appeal to the Board of Review. The Board of Review says that after first appealing there, you may choose to appeal further to the Circuit Court or to PTAB.

The Board of Review also has its own "Re-Review" process for decisions you think are wrong. A request must be in writing, filed within 3 days of the decision letter, and based on specific listed grounds; it is not a place for new arguments.

Don't go back to the Assessor instead. The Assessor's 2026 guidelines say that when you are dissatisfied with a Board of Review decision, the Property Tax Code points you to PTAB or the Circuit Court, not to a Certificate of Error. The Assessor generally denies a Certificate of Error for a year that is pending at, or already decided by, PTAB.

The 30-day deadline

PTAB says a petition must be filed within 30 days of the postmark date of the written notice of the Board of Review's decision. Your appeal will be rejected if you file late.

Mailed petitions count as filed on the postmark date, so the postmark matters. PTAB points to a USPS rule change: a postmark may not match the day the post office first accepted your envelope.

• Ask for a manual (local) postmark at a USPS retail counter.
• Pay for postage at the counter to get a label showing the acceptance date.
• Or buy a Certificate of Mailing, or use Registered or Certified Mail, for a dated receipt.

PTAB warns that pre-printed labels from kiosks, Click-N-Ship or postage meters show only when postage was printed, not when USPS accepted the mail.

Who can file, and do you need a lawyer?

PTAB lists who can file: the owner of the property, a taxpayer with a financial interest in paying the taxes who is dissatisfied with the Board of Review decision, an Illinois licensed attorney, or a taxing body with a revenue interest.

An individual taxpayer may represent himself or herself or hire an attorney. Corporations, LLCs, partnerships and similar entities must be represented by an Illinois-licensed attorney at every stage.

PTAB rules do not allow accountants, tax representatives, real estate consultants or others not licensed to practice law to appear for you at hearings. They may testify and assist.

How to file

There is no charge for filing an appeal with PTAB. Appeal forms are available from PTAB, from the Board of Review, from the Assessor's office, and on the Forms page of the PTAB website.

You can file by mail to PTAB's Springfield office, where it counts as filed on the postmark date, or by personal delivery during business hours. Faxed petitions and evidence are not accepted.

PTAB also runs an eFiling Portal with a user guide and video. Since July 1, 2023, every appeal filed by an attorney-represented appellant must go through it. Its Cook County Regional Office is at 115 South La Salle Street, Suite 602, Chicago (312-793-0015).

Evidence that counts at PTAB

PTAB lists several grounds you can argue, alone or together:

• Recent purchase. Show you bought the home at arm's length for less than the assessed fair cash value. Include the settlement (RESPA) statement, the real estate transfer declaration or the contract.
• Comparable sales. Sales data from property record cards or property characteristic printouts.
• Appraisal. Not required, but PTAB calls it generally the best evidence of value. A short "opinion letter" is not an appraisal, and PTAB recommends having the appraiser testify.
• Recent construction. The actual land price and full construction costs.
• Equity (uniformity). At least three comparable properties from your neighborhood with all relevant data, such as property record cards.

PTAB defines a comparable as similar in location, size and age, construction and style. Our guide to picking comparables covers the details.

You are not limited to what you showed the Board of Review. The law the Board of Review quotes on its PTAB page says PTAB is not limited to the evidence presented to the county board, and a party may introduce otherwise proper evidence whether or not it was presented before.

What happens after you file

The Board of Review is notified only after you submit evidence. It then has up to 90 days to submit evidence supporting its assessment, unless PTAB approves more time.

If you need more time for your own evidence, you can ask for an extension for good cause. The request must be in writing, not by phone, and should include your docket number if you have one.

PTAB decides in one of two ways: after an informal hearing with testimony, or "on the evidence" from written submissions only, which may be quicker. PTAB says the overall time frame is difficult to project. You can track your case in its online Appeal Status Inquiry.

Taxes, refunds and next year

Keep paying your taxes on time. PTAB says an appeal does not delay payment, and your case will likely not be decided before the taxes are due.

If PTAB lowers your assessment, a copy of the decision goes to the county treasurer, who is required by law to refund the overpaid taxes. Refund timing varies; the treasurer can tell you more.

A PTAB decision affects only the year you appealed. PTAB says that after a favorable decision you should refile for the next assessment year, and it publishes instructions for doing so. If you lose, final PTAB decisions can be reviewed in the courts under the Administrative Review Law.

Before you get here

Most homeowners start much earlier, with the Assessor and then the Board of Review. If you have not appealed yet this year, see how to appeal step by step and Assessor vs Board of Review.

A free check of your home against similar homes can show whether your assessment looks out of line before you decide how far to take it. Appeals at any level can end with no change.