Super Lawyers selects Elliott & Associates attorney Lauren Elliott to the Illinois Super Lawyer Rising Star list for the second year In a row.  

Question:
Do I need an appraisal?
​
Answer: 
Appraisals can be useful in winning a tax appeal case.  But, they are not always necessary. 
 
Let us explain what we do to avoid incurring unnecessary appraisal costs and when buying an appraisal might be in your best interests.            
 
There are several legal arguments for winning a tax appeal case. These include correcting inaccurate assessment records, proving lack of uniformity of assessment, providing arguments about market value, and requesting equitable relief, such as vacancy.           
 
√ Appeals involving inaccurate assessment records and uniformity of assessment claims do not speak to the market value of your property.  So, appraisals are not necessary in these cases.            
 
√ Appeals that seek relief for vacancy likewise are not concerned with the market value of your property, and, appraisals are not needed in these cases either.             
 
√ But, in situations where the market value of your property is at issue, an appraisal could help prove what the true value of your property is. 
 
In some cases, we are able to prove market value by submitting documents showing what you paid for your property recently, evidence of comparable sales or an analysis of the income your property generates (if applicable).  In these cases, we can often obtain substantial reductions without incurring appraisal costs.      
 
But, if the case is complicated, the tax dollar dispute is large, or there is no good evidence of value we can put our hands-on, it may be advisable – and cost-effective – for you to obtain an appraisal.       
 
We always obtain a preliminary value estimate from a licensed appraiser.  We then prepare a cost-benefit analysis showing what the appraisal will cost and how much we believe you can save net of all costs.               
 
When we present a cost-benefit analysis to you, the answer will be pretty clear.           

Question:
Why should I appeal to PTAB versus Court?
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Answer: 
There are several reasons why you would appeal to PTAB instead of Court, and vice-versa. 
 
Let us explain what they are.    
 
PTAB is considered to be a poor man’s Court.  It does not charge a filing fee and is taxpayer-friendly. 
 
The burden of proof at PTAB is often lower than the burden of proof in Court.  In most PTAB cases, the taxpayer needs to prove its case by a preponderance of the evidence.  That means if you put your evidence on the scales of justice with the Assessor, you will win if your case is a feather heavier.  This is an easier burden of proof.   
 
But, in Court cases, you must prove your case by clear and convincing evidence.   That is a much more difficult burden.               
 
PTAB is a great place to be if you want to try your case.  They operate under relaxed rules of evidence, while the Court requires strict rules of evidence.  This means Court cases are more difficult, and costly, to try.  As a result, few Court cases actually proceed to trial.           
 
It is also possible to have PTAB decide your case without a trial.   These wills shortcut the process, saving you time and money.      
 
But, in some cases, it’s better to appeal to Court ….        

• As a result of budget cuts, PTAB is backlogged.  This means it could take a while for your case to be decided.              
• To resolve this backlog, PTAB is encouraging taxpayers and assessing officials to settle cases.  Fortunately, this effort is working and the case backlog is starting to shrink.
• In PTAB cases, taxing bodies have the right to intervene and become an opponent.  This often happens in larger cases.  But, while interveners can be a nuisance and reduce the settlement value of your case, with good evidence, we can often prevail.    
• PTAB can decide your case one of three ways.  They can reduce your assessment.  Deny your appeal.  Or, increase your assessment.  The Court does not have the authority to increase your assessment.   And, while PTAB has this right, it is rarely used.   Careful lawyers avoid this problem by not taking a weak case to PTAB.  

There are a number of reasons why you might appeal to PTAB versus the Court.  We evaluate every case with these reasons in mind.  Our recommendation is ultimately based on the facts and circumstances of each case and where we believe our clients will obtain the best, most cost-effective, and prompt relief.

Question: 
Outside of Cook County, how long does the appeal process take?
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Answer: 
There are several places where a taxpayer outside of Cook County can appeal its taxes.  Each has its own rules and timing.  Here is a summary of the process and how long it can take.            
 
Each year, your local Assessor will adjust the assessment of all properties in your township and will send each owner a notice of re-assessment.
 
Assessment notices are mailed sometime between July and November of each year.  Then, your County Board of Review will open your township for 30-days allowing taxpayers to file appeals.           
 
The Board will conduct hearings, consider the evidence submitted to them and decide all appeals.  They typically render their decisions in February of each year.            
 
Taxpayers then have one final appeal opportunity.  They can file an appeal to either the Property Tax Appeal Board or the Circuit Court of the County.           
 
Appeals to PTAB must be filed within 30-days of the Board’s final decisions for the township.              
 
Appeals to the Court must be filed within 75-days after the second installment tax bill is due.
 
Appeals to PTAB can take 1 to 3 years to resolve.  Some cases are settled, and, as a result, are resolved fairly quickly — in 12 to 18 months.  Others proceed to trial and take more time.      
 
Court cases can take a year or two to resolve.  Highly contested cases could take longer.        

Question: 
In Cook County, how does the assessment process work?

Answer: 
In Illinois, real estate is taxed on is its market value.  The higher the market value, the higher the tax.  And, the lower the market value, the lower the tax.
 
The process begins with the Assessor valuing property for tax purposes.  That value is called the assessment. 
 
Taxpayers have the right to contest their assessment by filing a tax appeal.  If a taxpayer wins his appeal, the tax bill he receives in the future will be smaller then the bill he would have received had no appeal been filed. If the tax bill was already paid, the taxpayer will receive a tax refund.
 
In Cook County, property is reassessed at least once every third year.  This is called triennial re-assessment.  Chicago is assessed one year, the north suburbs the following year, and the south suburbs the next year.  The process then repeats itself.
 
In most cases, an assessment reduction will remain for all three years of the assessment period.  But, if the property experienced an unusual event, like high vacancy or abnormally low rental income, a reduction will be awarded for one year only.
 
In a re-assessment year, the Assessor will mail a notice to the taxpayer indicating what he proposes the new assessment to be.  The taxpayer will then have thirty days to contest that assessment by filing an appeal with the Assessor.
 
In a non-reassessment year, the taxpayer will only receive an assessment notice if the Assessor proposes to increase the assessment.  However, the taxpayer may contest their assessment every year, even if the Assessor does not increase it.
 
The Assessor usually renders decisions on appeals filed to him within about 60 to 90 days after the appeal has been filed.
 
After the Assessor renders his decision, the taxpayer will have a second opportunity to appeal, this time to the Board of Review of Cook County.  The Board generally takes about 90 to 120 days to conduct hearings and render decisions on appeals filed to the Board.
 
After the Board of Review renders its decision, the taxpayer will have a final opportunity to file an appeal to either (1) the Property Tax Appeal Board (PTAB), or (2) the Circuit Court of Cook County.  Successful appeals to the Assessor or Board of Review will cause the next 2nd installment tax bill (before exemptions) to be smaller than it would have been had no appeal been filed. 
 
Appeals to the PTAB or Court are always resolved after the tax bill is issued.  As a result, if you win those appeals, you will receive a tax refund.

Question:
In Cook County, how long does the tax appeal process take?

Answer: 
There are several places where a Cook County taxpayer can appeal its taxes to.  Each has its own rules and timing.  Here is a summary of the process and how long it can take.     
 
There are 38 townships in Cook County.  The Assessor opens each for 30-days each year allowing taxpayers to file appeals.  The first townships open in late January and the last by early October.  The Assessor typically opens 4 to 5 townships each month.  
 
The Assessor decides all appeals in a township about 6 to 8 weeks after the filing deadline.    
 
Then, the Board will open the township for 30-days allowing taxpayers a second opportunity to file appeals.  The Board does not usually open until August 1st of each year, so the first filing deadlines occur around that time.  Then, later in the appeal season, the Board tends to open a township for filing about 30-days after the Assessor renders his decision.    
 
The Board usually takes 2 to 3 months to complete hearings and render decisions for all appeals in a township.               
 
Taxpayers then have one final appeal opportunity.  They can file an appeal to either the Property Tax Appeal Board or the Circuit Court of Cook County.       
 
Appeals to PTAB must be filed within 30-days of the Board of Review’s final decisions for the township.         
 
Appeals to Court must be filed within 5-1/2 months after the second installment tax bill is due.           
 
Appeals to PTAB often take 1 to 3 years to resolve.  Some cases, however,  get settled and, as a result, are resolved fairly quickly —  in 12 to 18 months.  Others proceed to trial and take more time to resolve.
 
Court cases are usually resolved 18 to 24 months after they’ve been filed.  Highly contested cases could take longer

Question:
Why do PTAB appeals take so long and what does Elliott & Associates do to speed up the process?
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Answer: 
PTAB cases can take a year or two or more to resolve.   Here are some of the things that cause those delays and what we can do to speed up the process.            
 
The Property Tax Appeal Board has a defined process for handling cases.  In a best-case scenario, PTAB cases can be resolved in under 12 months.            
 
Unfortunately, several years ago, PTAB experienced devastating budget cuts that forced them to reduce staff.  As a result, fewer cases got resolved each year and the backlog of PTAB cases grew dramatically.             
 
PTAB’s budget has been restored and it has hired additional staff.  And, PTAB has been encouraging taxpayers and assessing officials to settle cases.  This has caused the PTAB backlog to start shrinking.   
 
PTAB cases for Cook County properties are processed separately from the rest of the State.  And, since more cases are filed for Cook than elsewhere, the Cook County backlog is greater. 
 
Here are some of the things Elliott & Associates does to streamline the process.           

• For Cook County properties, we generally appeal to Court rather than PTAB unless there is an overwhelming reason why the case would be more winnable at PTAB.  This is because Cook County Court cases are usually resolved faster than Cook County PTAB cases.            
• Whenever possible, we submit all evidence with our PTAB appeals rather than requesting a continuance and submitting evidence at a later date.  This can shave about 6-months off the process.          
• We file appeals to the Board of Review in subsequent years.  In most Counties, this will create an opportunity to discuss settling pending cases.
• We pressure the County and interveners to settle pending PTAB cases.             
• We waive trial, when appropriate, and ask PTAB to decide the case on the evidence – because it can take a long time to get a trial date.  Cases, where trial is waived, get resolved sooner. 

There are often good reasons why it makes sense to file an appeal to PTAB rather than Court.  And, while PTAB cases may take longer to resolve, you may be rewarded for the wait.  But, it is important that your attorney knows how to work the PTAB system to streamline and shorten it as much as possible.

Question:
Why did I get a one-year assessment reduction?

​Answer: 
Assessment reductions are generally awarded for multiple years.  But, occasionally they may be awarded for one-year only.  And, that is not necessarily a bad thing.  Here’s how one-year reductions work and why they may actually be a good thing.
 
Property in Cook County is assessed triennially, meaning once every 3rd year.  Once an assessment is reduced, that reduction will typically remain in place for all 3-years of the assessment cycle.   
 
Outside of Cook County, property is assessed quadrennially, or every 4th year and any reduction should benefit the taxpayer for the remainder of the assessment cycle, and maybe longer.  That’s because the Assessor adjusts assessments each year by a percentage called a factor.  Factors reflect changes in real estate values in the local community.  So, when an assessment reduction is awarded one year, it carries forward to all future years of the same assessment cycle because the factor is applied to the reduced assessment rather than the originally proposed/higher one. 
 
In Cook County, the Assessor and Board of Review sometimes mark their reductions as one year only.  In those cases, the assessment the following year will be increased to the original level (before the reduction) and the taxpayer will need to appeal again.       
 
The Cook County assessing officials tend to issue one-year reductions when property has

• high vacancy,
• unusually low rental income,
• unusually high expenses, or
• the building was constructed or demolished during the tax year.          

One-year assessment reductions can be substantial and the assessment will often be reduced well below the level of the prior year.            
 
The assessing officials tend to award one-year reductions to help taxpayers who are suffering financially.  But, they require the taxpayer to appeal again the following year to prove the hardship continues to exist.              

Multi-year reductions, on the other hand, tend to be less dramatic.   Usually, an assessment increase is reduced or eliminated and the reduction will carry forward to the rest of the assessment cycle.   
 
One-year assessment reductions often occur in Cook County.  And, are a good thing because the assessment is often reduced much more than it would have been had a multiple-year reduction been awarded.

Question: 
How do condominium association appeals work?

​Answer: 
The Condominium Property Act allows condo boards to appeal tax assessments “on behalf of all unit owners”.               
 
This requires a two-thirds vote of the board or a majority of the unit owners.  Most associations obtain authority from their boards.
 
The Act provides as follows:

Tax appeals can only be filed by a licensed attorney and not by the association, its officers or property managers.  The act of filing a tax appeal by a non-lawyer on behalf of a condominium association and/or its unit owners is considered the practice of law.
               
The attorney will file one appeal on behalf of all unit owners in the development.  These appeals are called collective appeals.         
 
The assessing officials prefer collective appeals for a few reasons:       

• Collective appeals are less work for the assessing officials.      
• The assessing officials generally prefer to negotiate with one knowledgeable attorney rather than numerous property owners or their attorneys.
• Collective appeals result in uniform assessment results.            

Legal fees and costs incurred in connection with collective appeals may be charged to the unit owners as “common expenses”.    
 
Some associations choose to pay appeal costs from the association’s budget.  
 
Others choose to bill the unit owner for their pro-rata share of these costs.