Section 1910.30  Petitions – Application

a)         In counties with less than 3,000,000 inhabitants, petitions for appeal shall be filed within 30 days after the postmark date or personal service date of the written notice of the decision of the board of review.  In counties with 3,000,000 or more inhabitants, petitions for appeal shall be filed within 30 days after the postmark date or personal service date of the written notice of the decision of the board of review or within 30 days after the date that the board of review transmits to the county assessor pursuant to Section 16-125 its final action on the township in which the property is located, whichever is later.  

b)         Petitions for appeal shall be filed within 30 days after the postmark date or personal service date of written notice of the application of final adopted township equalization factors by the board of review. 

c)         The petition for appeal shall be on the prescribed form and a separate petition must be filed for each separately assessed parcel except for condominium buildings or unless a written request is made to the Board for the filing of a single petition for multiple parcels.  The request, together with the petition, shall be filed within 30 days after the postmark date or personal service of written notice of the decision of the board of review.  Each petition shall identify and describe the particular property including the PIN or plate number, if any, assigned to the subject parcel by the county.  In appeals where multiple parcels are consolidated into a single petition, the assessed values and the relief requested for each individual parcel must be separately listed.

d)         Appeals filed with the Property Tax Appeal Board shall bear an original signature of the contesting party or the contesting party's attorney on at least one petition, and shall be filed with the Clerk of the Property Tax Appeal Board.

e)         Two copies of the written notice of the decision of the board of review must be filed with the petition, if one has been issued.

f)          Petitions for appeal shall be filed in triplicate and all copies of the same shall be properly signed as stated in subsection (d) of this Section.  In every case in which a change in assessed valuation of less than $100,000 is sought, all written and documentary evidence must be submitted in duplicate with the petition.  In every case where a change in assessed valuation of $100,000 or more is sought, all written and documentary evidence must be submitted in triplicate with the petition.  A photograph of the subject property should be submitted with the petition if it aids the contesting party in explaining the appeal.

g)         If the contesting party is unable to submit written or documentary evidence with the petition, the contesting party must submit a letter requesting an extension of time with the petition.  Upon receipt of this request, the Board shall grant a 30 day extension of time.  The Board shall grant additional or longer extensions for good cause shown.  Good cause may include but is not limited to the inability to submit evidence for a cause beyond the control of the contesting party, such as the pendency of court action affecting the assessment of the property or the death or serious illness of a valuation witness.  Without a written request for an extension, no evidence will be accepted after the petition is filed.  Evidence sent by mail shall be considered as filed on the date postmarked.

h)         Every petition for appeal shall state the facts upon which the contesting party bases an objection to the decision of the board of review, together with a statement of the contentions of law the contesting party desires to raise.  Each petition must also set forth the assessment for the subject property the contesting party considers to be correct.  If contentions of law are raised, the contesting party shall submit a brief in support of his position with the petition.  Extensions of time shall be granted in accordance with subsection (g) of this Section.  Failure to do so shall result in dismissal of the appeal.

i)          Every petition for appeal shall give the post office address where mail addressed to the contesting party may be received by the contesting party or his or her attorney, together with the contesting party's telephone number.  Notice to the contesting party's attorney shall be deemed notice to the contesting party.  The Property Tax Appeal Board must be notified in writing by any party of a change of address within 60 days after the change.

j)          The petition shall in all cases state the assessed value of the land, and the assessed value of the improvements (structures), and the total assessed value as placed on the property by the local assessor and by the board of review.  The petition must also state the assessed valuation which the contesting party claims to be correct.

k)         All information required to fully complete the petition shall be furnished by the contesting party at the time the petition is filed.  Incomplete petitions and/or a letter shall be returned with an explanation of the reasons for the rejection.  The contesting party must resubmit the corrected petition within 30 days after the date of the return of the petition.  If the returned petition is not resubmitted within the 30 day period, the appeal will be dismissed from consideration by the Board.  Petitions that are not signed, petitions that do not state the assessed valuation assigned by the local assessor and the board of review, petitions that do not state the assessed valuation considered correct by the contesting party, and petitions not containing all information as required in this Section, shall be treated as incomplete petitions.  Written or documentary evidence will be accepted after receipt of a completed petition only when a letter requesting an extension of time was received and granted.

l)          Upon receipt of a completed petition, including the written and documentary evidence from the contesting party, the Clerk of the Property Tax Appeal Board shall send a copy of the petition, including all documentary evidence, to the board of review and shall only forward a copy of the petition to the State's Attorney of the county in which the property is located.  The Clerk shall cause the petition to become a part of such appeal proceedings and record.

m)        If the petition for appeal is filed by an interested taxing body, rather than by the taxpayer whose assessment is in question, the taxing body must furnish the name and address of the owner of the property in question.  A copy of the completed petition shall then be sent to the owner of the property.  Any petition filed without the name and address of the owner of the property in question shall be treated as an incomplete petition in accordance with subsection (k) of this Section.

(Source:  Amended at 31 Ill. Reg. 16222, effective November 26, 2007)