Illinois Property Tax Appeal Board (PTAB): How to File a Residential Appeal
The Property Tax Appeal Board (PTAB) is the state-level appeal in Illinois. You get there after your county board of review rules on your assessment, and the clock is short: 30 days. This page walks through what PTAB's own form and checklist ask for, in the order you will hit it.
Everything below comes from PTAB's website (ptab.illinois.gov), its Getting Started and Filing pages, and the current Residential Appeal form (PTAB1A, rev. 07/25) and its checklist, all opened on 2026-10-26. Forms get revised, so use the version on PTAB's site when you file.
PTAB comes second
PTAB's Getting Started page says its appeals are only available after you finish the county appeal. The page says to appeal first to the county board of review (or the county assessor in Cook County). If you have not been through that step yet, start with your county guide:
PTAB also says it cannot review the amount of a tax bill, the tax rate, or grant exemptions. It hears assessment disputes only.
The 30-day deadline
PTAB's Getting Started page: "A petition for appeal to PTAB must be filed within 30 days of the board of county review's written decision." It adds that your appeal "will be rejected if you fail to file on time."
The checklist says to postmark the completed form with all evidence to Springfield within 30 days of the date of the final board of review decision (or of a favorable PTAB decision from an earlier year). A legible postmark counts; if the postmark is unreadable, the date of receipt is used. Faxed or e-mailed appeals are not accepted. PTAB also has an eFiling system, and its homepage says attorney-represented appellants must use it.
Cook County has one extra option on the form: you can file based on the date the Board of Review transmitted its decision to the assessor, and if you do, you attach a copy of the transmittal date (the Cook County Board of Review's website has it).
Put the decision date on your calendar the day the decision arrives. Count 30 days from the date on the decision, and mail with margin.
One petition per year
The checklist: "A separate petition is necessary for each year being appealed." A 2026 appeal does not carry your 2027 assessment with it.
What the residential form asks for
The Residential Appeal form (PTAB1A) has these parts:
- Hearing option. Choose a decision on the evidence you submit (the form says this "may expedite resolution") or an in-person hearing. If you check neither box, the appeal may be decided on the evidence submitted.
- Your information, and an attorney's if you have one.
- The decision you are appealing: the county, and the date of the board of review's final written decision. You attach a copy of that decision.
- Property details: parcel number (P.I.N.), township, address, and whether it is owner-occupied.
- Assessments: the board of review's land, improvement and total, and the totals you are requesting. The form says your request should be based on the evidence you submit.
- The basis of your appeal. You check every box that applies: recent sale, comparable sales, assessment equity, recent construction, contention of law, or recent appraisal.
- Signature and date. The owner or an attorney signs.
The checklist also says the form has to come with your evidence. If you cannot, you request an extension of time in writing, filed with the appeal form.
What evidence each basis needs
| Basis you check | What PTAB's checklist says to submit |
|---|
| Comparable sales | Data on at least three recent sales in the grid analysis (Section V), with a property record card and/or listing sheet for each |
| Assessment equity | Assessment data on at least three similar properties in the grid, with a property record card for each |
| Recent sale | Section IV completed, plus copies of closing documents |
| Recent appraisal | The complete appraisal (PTAB notes the appraiser should testify in person if there is a hearing) |
| Contention of law | A legal brief with supporting authority |
Two details that return appeals:
- The grid has to be filled in completely. The checklist: attaching individual printouts without completing the grid "will result in return of your appeal as incomplete."
- Comparables should be similar to your home in location, size, design, age and amenities. That is PTAB's wording on the form.
On the recent-sale basis, the form says that when the appellant provides a recent arm's-length sale of the home and the board of review has not refuted that it was arm's length, PTAB "generally finds that the sale price of a recent arm's length sale of the subject property is the best evidence of value." If you bought in the last year or two, that is the cleanest evidence to lead with. The form asks for the sales contract, transfer declaration, listing data sheet and settlement statement where you have them.
Copies
For assessment year 2016 and later, the checklist asks for one copy of the form, one copy of the board of review decision, and one copy of the evidence. If your total documentation is 500 pages or more, you submit three collated sets.
Fees
PTAB's Getting Started and Filing pages, the checklist and the residential form do not list a filing fee. We did not find a fee statement on those pages. If you want to be certain, the contact details are on ptab.illinois.gov.
A worked example (made-up numbers)
Say your board of review decision lists a total assessment of $60,000 on a home with 1,800 square feet of living area. That is about $33.33 per square foot of assessed value.
You pull three similar homes on your block from the county's property data. Each is a similar age, style and size:
| Living area | Total assessment | Assessment per sq ft |
|---|
| Your home | 1,800 | $60,000 | $33.33 |
| Comp 1 | 1,750 | $50,400 | $28.80 |
| Comp 2 | 1,850 | $53,300 | $28.81 |
| Comp 3 | 1,800 | $51,500 | $28.61 |
The comps average about $28.74 per square foot. Applied to 1,800 square feet, that is roughly $51,700. If those were real numbers, your equity argument would be a request near $51,700 against the $60,000 on the decision, and the grid, property record cards and photos would go in with the form.
These figures are invented to show the arithmetic. Your comparables come from your own county's records, and the board decides what weight to give them.
Common ways Illinois residential appeals go wrong
- Missing the 30 days. It is the one rule PTAB states in the same sentence as rejection.
- A half-filled grid. Printouts without the grid get returned as incomplete.
- Evidence that does not match the boxes you checked. The checklist says the evidence must support each basis you checked.
- Comps that are not comparable. A larger or very different home down the road does not help.
- Skipping the property record card. Check yours for errors first: wrong square footage, a finished basement that is not there, a bathroom count off by one. See how to find and check your property record card.
How Grove Hopper fits
We are a research tool, not a law firm, and we do not file or represent anyone. For a free check, we compare your assessed value against recent sales near you and show your county's filing details. If you decide to build a case, our $50 Appeal Case prepares your comparable-property evidence and appeal documents. You review, sign and file everything yourself.
Frequently asked questions
Do I have to go to the board of review first?
PTAB's Getting Started page says its appeals are only available after you complete the county appeal process. The form and checklist also require a copy of the board of review's final decision.
Can I appeal without a lawyer?
Yes. The residential form has a spot for an attorney only "if an attorney is representing you," and the homepage's eFiling requirement applies to attorney-represented appellants.
Do I have to attend a hearing?
Not necessarily. The form lets you ask PTAB to decide on the evidence you submit, which it says may be faster, or to schedule an in-person hearing.
Can PTAB lower my tax rate or add an exemption?
No. PTAB's homepage says it has no jurisdiction over the amount of a tax bill, the tax rate, or exemptions.
What if I miss the 30 days?
PTAB says the appeal will be rejected. Your next opening is the following year's assessment cycle; see your county guide for that county's board of review window.
Check your number first
If you are not sure whether your assessment is out of line with similar homes, run the free check. It takes a couple of minutes, needs no account, and tells you straight when the numbers do not support an appeal.
