By James P. Regan

As published by, June 2003

The Illinois House has voted down a bill, which would have denied owners of Industrial and Commercial properties in Cook County the right to appeal tax assessments to the Illinois Property Tax Appeal Board (“PTAB”).

The Board which was established in 1967 to provide Illinois taxpayers with an equitable forum to appeal their assessment, did not originally operate in Cook County. Its jurisdiction was first extended to Cook County residential properties in 1996, and to commercial and industrial properties in 1997.

Illinois has traditionally relied heavily on property taxes to fund schools and municipal services and the extent of the refunds awarded were viewed by Cook County officials as a serious obstacle to the budgetary process. In the Spring legislative session, a bill was entered eliminating PTAB’s jurisdiction to hear appeals on Cook County’s commercial and industrial properties. In face of strong business opposition, the House has rejected that bill.