Fair Assessment

Illinois property tax · checked 24 October 2026

Illinois Property Tax Appeal Board (PTAB): the step after the Board of Review

If the county Board of Review turns down your appeal, or doesn't lower your assessment enough, Illinois gives you one more route: the state Property Tax Appeal Board. The deadline is short, so act when the decision letter arrives.

Want the answer for your own case? Use the tool, then read on for the details.

Check if my home is over-assessed

The deadline: 30 days

You generally have 30 days from the date of the Board of Review's written decision to file with PTAB. It can't be extended. In Cook County there's an alternative later deadline tied to when the Board of Review finishes your township, but don't count on it: use the date on your decision letter.

Who can file and what it costs

  • You must have appealed to the Board of Review first. PTAB hears appeals from its decisions.
  • Homeowners can file and represent themselves. Companies, LLCs and partnerships must use a licensed attorney.
  • Forms and filing instructions are on ptab.illinois.gov.

What to send

  1. The Board of Review's decision letter.
  2. The same kind of evidence as before, made stronger: recent sales of similar homes, an appraisal, or assessments of similar homes that are lower than yours. Choosing comparable sales.
  3. A short statement of the value you think is right and why.

How long it takes

Be patient. One Illinois property tax law firm says PTAB cases routinely take 12 to 36 months. Keep paying your bills on time in the meantime. If PTAB lowers your value, the overpaid tax is refunded, and the lower value can carry into later years of the same assessment period.

PTAB or court?

Instead of PTAB, you can file a tax objection in the Circuit Court, but not both for the same year. Court is mainly used in narrow commercial cases, and it usually takes longer and costs more. For a home, PTAB is the usual route.

Check if my home is over-assessed

Haven't been to the Board of Review yet? How to file there · Cook County deadlines · 5 steps to dispute property taxes.

Sources: Ill. Admin. Code tit. 86, §1910.30 (30 days after written notice; later alternative for counties over 3,000,000 people); ilpropertytaxlaw.com, Cook County appeal timeline (12 to 36 months; entities need an attorney; Circuit Court is an alternative, not both). Read 24 October 2026. General guidance, not legal advice.