Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.60 - Interested Parties - Intervention

Current through Register Vol. 48, No. 28, July 12, 2024
a) Taxpayer/Owner of Property: Any taxpayer
			 or owner of property dissatisfied with a decision of the board of review as
			 such decision pertains to the assessment of his or her property may appeal that
			 decision by filing a petition with the Property Tax Appeal Board within 30 days
			 after the written notice of the decision of the board of review or the date of
			 the written notice of the application of final, adopted township equalization
			 factors by the board of review. If the taxpayer or owner of property files a
			 petition within 30 days after the written notice of the application of final,
			 adopted township equalization factors, the relief the Property Tax Appeal Board
			 may grant is limited to the amount of the increase caused by the application of
			 the township equalization factor. Petitions shall be filed for the subsequent
			 year within 30 days after the date of the written notice when the Property Tax
			 Appeal Board rendered a decision lowering the assessment of a particular parcel
			 after the deadline for filing complaints with the board of review, or after
			 adjournment of the session of the board of review, at which assessments for the
			 subsequent year are being considered. (See Section 16-185 of the
			 Code.)
b) Taxing Body Acting as
			 Appellant: Any taxing body that has a revenue interest in a decision of the
			 board of review may file an appeal by filing its petition within 30 days after
			 the written notice to the taxpayer of a decision by the board of review. Any
			 taxing district so filing must conform its petition and documentation to the
			 provisions of Sections
			 1910.30 and
			 1910.33.
c) Taxpayer/Owner as Intervenor: Upon notice
			 to the owner that a taxing body has filed an appeal affecting his property, the
			 owner or taxpayer may become an intervening party:
1) For appeals filed for assessment years
			 prior to 2016, by filing in triplicate with the Clerk of the Property Tax
			 Appeal Board a Request to Intervene within 30 days after the postmark date of
			 the notice to the owner or taxpayer that the taxing body has filed an appeal
			 and shall comply with subsection (e) regarding the submission of evidence or
			 with subsection (f) to seek an extension of time to submit evidence.
2) For appeals beginning with assessment year
			 2016 and each year thereafter, by filing one copy with the Clerk of the
			 Property Tax Appeal Board of a Request to Intervene within 30 days after the
			 postmark date of the notice to the owner or taxpayer that the taxing body has
			 filed an appeal and shall comply with subsection (e) regarding the submission
			 of evidence or with subsection (f) to seek an extension of time to submit
			 evidence, unless the Request to Intervene and evidence exceeds 500 total pages,
			 in which case, the Request to Intervene and all written and documentary
			 evidence must be submitted in triplicate.