86 Ill. Adm. Code 1910.66 — Rebuttal Evidence

# Rebuttal Evidence

TITLE 86: REVENUE CHAPTER II: PROPERTY TAX APPEAL BOARD PART 1910 PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD SECTION 1910.66 REBUTTAL EVIDENCE

Section 1910.66 Rebuttal Evidence a) Upon first receipt of the argument and accompanying documentation filed by an opposing party, any other party may, within 30 days after the date of the Board's notice:

1) For appeals filed for assessment years prior to 2016, file two copies of written or documentary rebuttal evidence for appeals with a request for a change in valuation of less than $100,000 or submit three copies of written or documentary rebuttal evidence for appeals with a request for a change in valuation of $100,000 or more.

2) For appeals beginning with the 2016 assessment year and each year thereafter, file one copy of written or documentary rebuttal evidence, unless the rebuttal evidence exceeds 500 total pages, in which case, all written and documentary rebuttal evidence must be submitted in triplicate.

3) Except as provided in Sections 1910.40 and 1910.60, any party shall have 30 days after first receipt of the argument and written documentary evidence filed by an opposing party to file written or documentary evidence in rebuttal. Rebuttal evidence shall consist of written or documentary evidence submitted to explain, repel, counteract or disprove facts given in evidence by an adverse party and must tend to explain or contradict or disprove evidence offered by an adverse party. Rebuttal evidence shall include a written factual critique based on applicable facts and law, a review appraisal, or an analysis of an adverse party's appraisal prepared by a person who is an expert in the appraisal of real estate. This written critique, review appraisal, or analysis must be submitted within the responding party's 30-day rebuttal period pursuant to this Section. b) In any appeal in which a change in assessed valuation of $100,000 or more is sought, the Board shall grant one 30-day extension of time to submit rebuttal evidence upon good cause shown in writing. Good cause shall include the complexity of the appeal, the volume of the evidence submitted by an opposing party, and the inability of a rebuttal appraiser to complete the review and written critique within the 30-day filing period. A request for an extension of time to submit rebuttal evidence shall be in writing, supported by affidavit, and served on the Board and all other parties to the appeal. No further extensions to submit rebuttal evidence shall be granted. c) Rebuttal evidence shall not consist of new evidence such as an appraisal or newly discovered comparable properties. A party to the appeal shall be precluded from submitting its own case in chief in the guise of rebuttal evidence. (Source: Amended at 43 Ill. Reg. 2158, effective March 1, 2019)

Section 1910.66 Rebuttal Evidence

a) Upon first receipt of the argument and accompanying documentation filed by an opposing party, any other party may, within 30 days after the date of the Board's notice:

1) For appeals filed for assessment years prior to 2016, file two copies of written or documentary rebuttal evidence for appeals with a request for a change in valuation of less than $100,000 or submit three copies of written or documentary rebuttal evidence for appeals with a request for a change in valuation of $100,000 or more.

2) For appeals beginning with the 2016 assessment year and each year thereafter, file one copy of written or documentary rebuttal evidence, unless the rebuttal evidence exceeds 500 total pages, in which case, all written and documentary rebuttal evidence must be submitted in triplicate.

3) Except as provided in Sections 1910.40 and 1910.60, any party shall have 30 days after first receipt of the argument and written documentary evidence filed by an opposing party to file written or documentary evidence in rebuttal. Rebuttal evidence shall consist of written or documentary evidence submitted to explain, repel, counteract or disprove facts given in evidence by an adverse party and must tend to explain or contradict or disprove evidence offered by an adverse party. Rebuttal evidence shall include a written factual critique based on applicable facts and law, a review appraisal, or an analysis of an adverse party's appraisal prepared by a person who is an expert in the appraisal of real estate. This written critique, review appraisal, or analysis must be submitted within the responding party's 30-day rebuttal period pursuant to this Section.

b) In any appeal in which a change in assessed valuation of $100,000 or more is sought, the Board shall grant one 30-day extension of time to submit rebuttal evidence upon good cause shown in writing. Good cause shall include the complexity of the appeal, the volume of the evidence submitted by an opposing party, and the inability of a rebuttal appraiser to complete the review and written critique within the 30-day filing period. A request for an extension of time to submit rebuttal evidence shall be in writing, supported by affidavit, and served on the Board and all other parties to the appeal. No further extensions to submit rebuttal evidence shall be granted.

c) Rebuttal evidence shall not consist of new evidence such as an appraisal or newly discovered comparable properties. A party to the appeal shall be precluded from submitting its own case in chief in the guise of rebuttal evidence.

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