REPORT DIGEST

PROPERTY TAX APPEAL BOARD

Compliance Examination
For the Two Years Ended June 30, 2014

Release Date:  December 4, 2014


FINDINGS THIS AUDIT:  2

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 1 -- 1
Category 2:  1 -- 0 -- 1
Category 3:  0 -- 0 -- 0
TOTAL:  1 -- 1 -- 2

FINDINGS LAST AUDIT: 1

Category 1:	Findings that are material
weaknesses in internal control and/or a
qualification on compliance with State
laws and regulations (material
noncompliance).
Category 2:	Findings that are
significant deficiencies in internal
control and noncompliance with State laws
and regulations.
Category 3:	Findings that have no
internal control issues but are in
noncompliance with State laws and
regulations.

State of Illinois, Office of the Auditor
General
WILLIAM G. HOLLAND, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, Iles Park
Plaza, 740 E. Ash Street, Springfield, IL
62703
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are
also available on the worldwide web at
www.auditor.illinois.gov

INTRODUCTION

The Property Tax Appeal Board (Board) was
established by the Property Tax Code to
adjudicate real property tax assessment
appeals statewide.  Appeals are filed by
any taxpayer dissatisfied with the
decision of a county board of review as
such decision pertains to the assessment
of property for taxation purposes, or by
any taxing body that has an interest in
the decision of the board of review
pertaining to a property assessment.  The
Board determines the correct assessment of
a parcel of land which is subject to
appeal based upon facts, evidence,
exhibits and briefs submitted to or
elicited by the Board.

SYNOPSIS

• (14-1)  The Board did not allow for the
speedy hearing of all appeals.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

TIMELINESS OF HEARINGS

The Property Tax Appeal Board (Board) did
not allow for the speedy hearing of all
appeals. Six of 40 cases tested were
closed between 403 and 582 days after the
appeal was filed. Eleven of 40 cases
tested had been open between 374 and 875
days as of June 30, 2014.

Board management indicated it has
accumulated a backlog of appeals since the
end of Fiscal Year 2003 due to reductions
in workforce and budget. In addition, with
the reduction of property values since the
year 2008, the Board has experienced a
100% increase in new appeals with
insufficient staff and resources to
properly address the workflow. (Finding 1,
page 9). This finding has been repeated
since 2004.

We recommended the Board provide for the
speedy hearing of all appeals.

Board management accepted the
recommendation and stated it has increased
its headcount. The Board has also improved
its Information Technology processing
systems and has provided taxpayers and
practitioners with easy on-line access to
information and additional system
improvements.  The Board stated it will
continue to seek additional resources to
improve turnaround time in an effort to
best serve taxpayers. (For the previous
Board response, see Digest Footnote #1.)

OTHER FINDING

The remaining finding pertains to
inadequate controls over property and
equipment records. We will follow up on
the findings during our next examination
of the Property Tax Appeal Board.

AUDITOR’S OPINION

We conducted a compliance examination of
the Board as required by the Illinois
State Auditing Act. The Property Tax
Appeal Board has no funds that require an
audit leading to an opinion on financial
statements.

WILLIAM G. HOLLAND
Auditor General

WGH:SW

AUDITORS ASSIGNED

This examination was performed by the
Office of the Auditor General’s staff.

DIGEST FOOTNOTES

#1 – Timeliness of Hearings – Previous
Board Response

2012:  The Board will continue to seek
additional resources to improve the
timeliness of appeals filed in an effort
to best service the taxpayers.