86 Ill. Adm. Code 1910.40 — Board of Review Response to Petition

# Board of Review Response to Petition

TITLE 86: REVENUE CHAPTER II: PROPERTY TAX APPEAL BOARD PART 1910 PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD SECTION 1910.40 BOARD OF REVIEW RESPONSE TO PETITION

Section 1910.40 Board of Review Response to Petition a) Upon receipt of the completed petition from the contesting party, the Clerk of the Property Tax Appeal Board shall notify the board of review of the filing of the appeal. Upon notification of the filing of the appeal, the board of review shall submit its completed Board of Review Notes on Appeal disclosing the final assessment of the subject property. The Board of Review Notes on Appeal shall also reflect the application of a local township equalization factor when applicable. The board of review shall also submit a copy of the property record card of the subject property. The property record card should contain, if possible, a schematic drawing of all structural improvements to the land, a completed cost analysis, and an indication of the basis of the land value. The Board of Review Notes on Appeal and all written and documentary evidence supporting the board of review's position must be submitted to the Property Tax Appeal Board within 90 days after the date of the notice of the filing of an appeal unless the board of review objects to the jurisdiction of the Property Tax Appeal Board over the assessment appeal. 1) For assessment years prior to 2016, 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. In every case in which a change in assessed valuation of $100,000 or more is sought, all written and documentary evidence must be submitted in triplicate. At the time the board of review submits its evidence in response to the appeal, it shall also submit its rebuttal evidence, if any, as defined in Section 1910.66. 2) For appeals beginning with the 2016 assessment year, and each year thereafter, the board of review shall submit one copy of all written and documentary evidence, unless the evidence exceeds 500 total pages, in which case, the response and all written and documentary evidence must be submitted in triplicate. At the time the board of review submits its evidence in response to the appeal, it shall also submit its rebuttal evidence, if any, as defined in Section 1910.66.

b) If the board of review objects to the Board's jurisdiction, it must submit a written request for dismissal of the petition prior to the submission of the Board of Review Notes on Appeal and accompanying documentation. The request for dismissal must set forth the basis of the board of review's objections to the Property Tax Appeal Board's jurisdiction over the appeal. In these cases, the Property Tax Appeal Board shall transmit a copy of the request for dismissal to the contesting party and secure a written response to the request for dismissal from the contesting party within 30 days after the date of the notice of the filing of the motion to dismiss. A copy of the response shall be transmitted to the board of review. Upon receipt of the request for dismissal and the response, the Property Tax Appeal Board shall issue a ruling determining if it has jurisdiction in the matter.

c) If the board of review objects to the Board's jurisdiction and the Property Tax Appeal Board subsequently determines that it has jurisdiction over the parties and the subject matter of the appeal, the board of review shall submit its Board of Review Notes on Appeal, the subject's property record card and all written and documentary evidence within 30 days after the Board's ruling determining jurisdiction.

d) If the board of review is unable to submit the additional written or documentary evidence with the Notes on Appeal, it must submit a letter requesting an extension of time with the Board of Review Notes on Appeal. Upon receipt of the 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 board of review, 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 Board of Review Notes on Appeal is filed.

e) The Clerk shall cause the board of review's evidence to become a part of the appeal proceeding and record and shall send a copy of the evidence, by mail or electronic means, to the contesting party or his or her attorney.

f) Pursuant to Section 16-180 of the Property Tax Code, in every case in which a change in assessed valuation of $100,000 or more is sought, the board of review shall, within 30 days after the receipt of the notice of the filing of an appeal with the Board, serve a copy of the petition on all taxing districts as shown on the last available tax bill. The board of review shall also serve a certificate of service on the Property Tax Appeal Board, within 30 days after the receipt of the notice of the filing of an appeal with the Board, affirming that all taxing districts have been notified of the appeal. The certificate of service shall be signed by a member of the board of review or the clerk of the board of review. (Source: Amended at 43 Ill. Reg. 2158, effective March 1, 2019)

Section 1910.40 Board of Review Response to Petition

a) Upon receipt of the completed petition from the contesting party, the Clerk of the Property Tax Appeal Board shall notify the board of review of the filing of the appeal. Upon notification of the filing of the appeal, the board of review shall submit its completed Board of Review Notes on Appeal disclosing the final assessment of the subject property. The Board of Review Notes on Appeal shall also reflect the application of a local township equalization factor when applicable. The board of review shall also submit a copy of the property record card of the subject property. The property record card should contain, if possible, a schematic drawing of all structural improvements to the land, a completed cost analysis, and an indication of the basis of the land value. The Board of Review Notes on Appeal and all written and documentary evidence supporting the board of review's position must be submitted to the Property Tax Appeal Board within 90 days after the date of the notice of the filing of an appeal unless the board of review objects to the jurisdiction of the Property Tax Appeal Board over the assessment appeal.

1) For assessment years prior to 2016, 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. In every case in which a change in assessed valuation of $100,000 or more is sought, all written and documentary evidence must be submitted in triplicate. At the time the board of review submits its evidence in response to the appeal, it shall also submit its rebuttal evidence, if any, as defined in Section 1910.66.

2) For appeals beginning with the 2016 assessment year, and each year thereafter, the board of review shall submit one copy of all written and documentary evidence, unless the evidence exceeds 500 total pages, in which case, the response and all written and documentary evidence must be submitted in triplicate. At the time the board of review submits its evidence in response to the appeal, it shall also submit its rebuttal evidence, if any, as defined in Section 1910.66.

b) If the board of review objects to the Board's jurisdiction, it must submit a written request for dismissal of the petition prior to the submission of the Board of Review Notes on Appeal and accompanying documentation. The request for dismissal must set forth the basis of the board of review's objections to the Property Tax Appeal Board's jurisdiction over the appeal. In these cases, the Property Tax Appeal Board shall transmit a copy of the request for dismissal to the contesting party and secure a written response to the request for dismissal from the contesting party within 30 days after the date of the notice of the filing of the motion to dismiss. A copy of the response shall be transmitted to the board of review. Upon receipt of the request for dismissal and the response, the Property Tax Appeal Board shall issue a ruling determining if it has jurisdiction in the matter.

c) If the board of review objects to the Board's jurisdiction and the Property Tax Appeal Board subsequently determines that it has jurisdiction over the parties and the subject matter of the appeal, the board of review shall submit its Board of Review Notes on Appeal, the subject's property record card and all written and documentary evidence within 30 days after the Board's ruling determining jurisdiction.

d) If the board of review is unable to submit the additional written or documentary evidence with the Notes on Appeal, it must submit a letter requesting an extension of time with the Board of Review Notes on Appeal. Upon receipt of the 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 board of review, 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 Board of Review Notes on Appeal is filed.

e) The Clerk shall cause the board of review's evidence to become a part of the appeal proceeding and record and shall send a copy of the evidence, by mail or electronic means, to the contesting party or his or her attorney.

f) Pursuant to Section 16-180 of the Property Tax Code, in every case in which a change in assessed valuation of $100,000 or more is sought, the board of review shall, within 30 days after the receipt of the notice of the filing of an appeal with the Board, serve a copy of the petition on all taxing districts as shown on the last available tax bill. The board of review shall also serve a certificate of service on the Property Tax Appeal Board, within 30 days after the receipt of the notice of the filing of an appeal with the Board, affirming that all taxing districts have been notified of the appeal. The certificate of service shall be signed by a member of the board of review or the clerk of the board of review.

(Source: Amended at 43 Ill. Reg. 2158, effective March 1, 2019)