Shawnee Community Unit School Dist. No. 84 v. Illinois Property Tax Appeal Board

This case presents question as to whether Property Tax Appeal Board (PTAB) erred in denying school district’s motion to dismiss respondent’s appeal of County Review Board’s $31,538,245 property tax assessment of respondent’s properties and in reducing said assessment to $3.3 million. While school district argued that respondent could not challenge disputed assessment without having previously paid disputed assessment, Appellate Court, in affirming PTAB’s denial of motion to dismiss, held that prepayment of assessment was not required where respondent appealed assessment pursuant to 35 ILCS 200/16-160. Appellate Court further found that PTAB did not lose jurisdiction over respondent’s challenge even though County had filed application for judgment and order for tax sale, and that record supported PTAB’s finding that subject property had been overvalued.