What is the Illinois Property Tax Appeal Board (PTAB), and how do I appeal to it after the Board of Review?

The Property Tax Appeal Board (PTAB) is a state agency that reviews local property assessment decisions. It is the next step after the county Board of Review (BOR) — in Cook County and in every other Illinois county — for homeowners who believe the BOR's decision still leaves them over-assessed. See the Illinois Property Tax Appeal Board.

You must go through the Board of Review first. PTAB does not hear an appeal until a county Board of Review has issued a decision. Under 35 ILCS 200/16-160, any taxpayer dissatisfied with the BOR's decision may appeal to PTAB. The statute distinguishes counties of 3,000,000 or more inhabitants (Cook County) from smaller counties, but the core right — and the deadline — applies statewide.

The 30-day deadline. You must file the PTAB appeal within 30 days after the date of the Board of Review's written notice of decision. This deadline is strict, so calendar it from the date printed on your BOR decision, not the date you received it.

No filing fee. Filing a residential appeal with PTAB does not require a fee. PTAB conducts a de novo review — it looks at the evidence fresh rather than merely auditing the BOR — and bases its decision primarily on equity (uniformity with comparable properties) and market value.

Your alternative: pay under protest and go to court. Instead of PTAB, a dissatisfied taxpayer may pay the tax under protest and file a tax-objection complaint in the circuit court under 35 ILCS 200/23-5 through 23-30. You choose one route or the other for a given year, not both. For most homeowners PTAB is the lower-cost path because it requires no fee and no attorney.

Practical tip: bring the same evidence that supported your BOR appeal — comparable assessments and recent sales — and emphasize uniformity, since PTAB places heavy weight on whether your assessment is consistent with similar properties.