Illinois Property Tax Appeal at a Glance

Governing Statute

35 ILCS 200/16-35 — Property Tax Code — Assessment Complaints to Board of Review

Appeal Deadline

You have 30 days from date of publication of assessment list or assessment notice to file your appeal.

Appeal Body

File your appeal with the County Board of Review (Cook County: Board of Review; other counties: Board of Review).

Appeal levels: township assessor, County Board of Review, Property Tax Appeal Board or circuit court

Assessment Standard

fair cash value (33 1/3% of fair market value)

Equalization ratio: 33.33% (10% in Cook County for residential under certain conditions)

Key Facts

  • Assessment frequency: quadrennial in Cook County, every 4 years statewide (varies by county)
  • Filing fee: none for Board of Review; $15 for PTAB
  • Small claims option: Available
  • Exemptions: homeowner ($10,000 Cook County / $6,000 other), senior ($8,000), senior freeze, disabled veteran, disabled person

What Your Illinois Appeal Letter Includes

Every letter is built from Illinois's actual appeal procedure — not a generic template.

Statute Citation

35 ILCS 200/16-35 cited by section number. The assessor sees you know the law.

Appeal Procedure

Correct filing body (County Board of Review (Cook County: Board of Review; other counties: Board of Review)), deadline, and procedural requirements for Illinois.

Evidence Framework

Structured presentation of comparable sales, property conditions, and market data supporting your valuation.

Print-Ready PDF

Professional formatting. File it with the County Board of Review (Cook County: Board of Review; other counties: Board of Review). Ready in under 3 minutes.

Create Your Illinois Appeal Letter →

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Illinois Property Tax Appeal FAQ

How do I appeal my property tax assessment in Illinois?

Under 35 ILCS 200/16-35, you file an appeal with the County Board of Review (Cook County: Board of Review; other counties: Board of Review). You have 30 days from date of publication of assessment list or assessment notice to file. The assessment standard is fair cash value (33 1/3% of fair market value).

What is the deadline to appeal property taxes in Illinois?

You have 30 days from date of publication of assessment list or assessment notice. Missing this deadline typically means you cannot appeal until the next assessment cycle.

What is the assessment standard in Illinois?

Illinois assesses property at fair cash value (33 1/3% of fair market value). The equalization ratio is 33.33% (10% in Cook County for residential under certain conditions). Your appeal should demonstrate that the assessed value exceeds the property's true value under this standard.

What property tax exemptions are available in Illinois?

Illinois offers several exemptions including: homeowner ($10,000 Cook County / $6,000 other), senior ($8,000), senior freeze, disabled veteran, disabled person. Check with your county assessor to see if you qualify for any of these exemptions.

What are the levels of appeal in Illinois?

The appeal levels in Illinois are: township assessor, County Board of Review, Property Tax Appeal Board or circuit court. Most disputes are resolved at the first level. If not, you can escalate to higher bodies.

Do I need a lawyer to appeal my property taxes in Illinois?

No. Property owners can file appeals themselves. Our tool generates a Illinois-specific appeal letter citing 35 ILCS 200/16-35 with your property details, comparable sales, and the correct appeal procedure.

Property Tax Appeal Letters by State

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