Any taxpayer who is dissatisfied with the decision of the local Board of Review may appeal such decision to the State Property Tax Appeal Board. To begin an appeal, a taxpayer must first file a petition for appeal with the Board. Official forms and Rules of the State Property Tax Appeal Board are available both in the Board's offices in Springfield, at the Board of Review office and online.
Appeals to the State Board must be filed within 30 days of the postmark date or personal service date of a local Board of Review's decision. Generally, failure to file within the 30 day period forecloses appeal of the assessment for the year in question. The State Property Tax Appeal Board generally makes assessment decisions on one of two factual bases. The first is that the actual market value of a taxpayer's property is not accurately reflected in the assessment. The other avenue of appeal is an argument based upon equity. Evidence files that are used for the Lake County Board of Review process are accepted by the PTAB.
If a taxpayer has received a reduction in assessed value from the State Board and the County Board of Review has already adjourned for the subsequent year, the taxpayer may appeal the subsequent year's assessment directly to the State Board within 30 days of the State's Board's decision. Final decision of fact or law rendered by the State Board may be received by the Circuit Court under the Administrative Review Law on the record established in the State Board hearing.
Contact the State Property Tax Appeal Board online.