State of Illinois
2021 and 2022


Introduced 1/27/2022, by Rep. Sam Yingling


35 ILCS 200/16-180

    Amends the Property Tax Code. Provides that the Property Tax Appeal Board shall charge a filing fee of $150 for each assessment appeal.

LRB102 24786 HLH 34029 b





HB5163LRB102 24786 HLH 34029 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Section 16-180 as follows:
6    (35 ILCS 200/16-180)
7    Sec. 16-180. Procedure for determination of correct
8assessment. The Property Tax Appeal Board shall establish by
9rules an informal procedure for the determination of the
10correct assessment of property which is the subject of an
11appeal. The procedure, to the extent that the Board considers
12practicable, shall eliminate formal rules of pleading,
13practice and evidence, and except for any reasonable filing
14fee determined by the Board, may provide that costs shall be in
15the discretion of the Board. The Board shall charge a filing
16fee of $150 for each assessment appeal. A copy of the
17appellant's petition shall be mailed or sent by electronic
18means by the clerk of the Property Tax Appeal Board to the
19board of review whose decision is being appealed. In all cases
20where a change in assessed valuation of $100,000 or more is
21sought, the board of review shall serve a copy of the petition
22on all taxing districts as shown on the last available tax
23bill. The chairman of the Property Tax Appeal Board shall



HB5163- 2 -LRB102 24786 HLH 34029 b

1provide for the speedy hearing of all such appeals. Each
2appeal shall be limited to the grounds listed in the petition
3filed with the Property Tax Appeal Board. All appeals shall be
4considered de novo and the Property Tax Appeal Board shall not
5be limited to the evidence presented to the board of review of
6the county. A party participating in the hearing before the
7Property Tax Appeal Board is entitled to introduce evidence
8that is otherwise proper and admissible without regard to
9whether that evidence has previously been introduced at a
10hearing before the board of review of the county. Where no
11complaint has been made to the board of review of the county
12where the property is located and the appeal is based solely on
13the effect of an equalizing factor assigned to all property or
14to a class of property by the board of review, the Property Tax
15Appeal Board shall not grant a reduction in assessment greater
16than the amount that was added as the result of the equalizing
18    The provisions added to this Section by this amendatory
19Act of the 93rd General Assembly shall be construed as
20declaratory of existing law and not as a new enactment.
21(Source: P.A. 99-626, eff. 7-22-16.)