Quick Answer
PTAB is the Illinois Property Tax Appeal Board, a state-level venue for appealing a Cook County assessment after the county Board of Review decides. It is one of two escalation paths (the other is a Circuit Court tax objection), and entities must appeal through a licensed attorney.
In Cook County, a property tax appeal usually starts at the Assessor and, if needed, moves to the Board of Review. But the Board of Review is not the last word. If you still disagree with the assessed value after the Board rules, Illinois law gives you two ways to escalate beyond the county: the Illinois Property Tax Appeal Board (PTAB) or a tax-objection complaint in the Circuit Court of Cook County. This piece focuses on PTAB, the higher-stakes venue where serious commercial cases most often go, and explains the representation rules that decide who can walk in alone and who cannot.
What PTAB is
The Property Tax Appeal Board (PTAB) is a **state** body, not a Cook County office. It hears appeals from taxpayers who are dissatisfied with the decision of a county board of review. In other words, PTAB sits one level above the Cook County Board of Review and reviews the same core question your county appeal asked: is the property's assessed value too high relative to what the evidence supports?
PTAB is an **alternative** to filing a tax-objection complaint in Circuit Court. You generally choose one path or the other after the Board of Review, not both for the same year. The trade-offs between PTAB and Circuit Court (cost, evidence rules, timelines, and how refunds are handled) are exactly the kind of thing an owner with a large bill, or an attorney advising one, weighs case by case.
Why commercial and high-value cases escalate here
Most homeowners who file a Cook County appeal are done at the county level, win or lose. PTAB exists for the cases where the dollars justify going further. Commercial, industrial, and high-value properties frequently escalate to PTAB because a relatively small percentage change in assessed value can move the tax bill by a large absolute amount, year after year. When that is true, the cost of a state-level appeal can be worth reviewing.
This is also where the Cook County assessment math you may already know still governs. Residential and most property is assessed at **10%** of market value; many commercial and industrial classes are assessed at **25%**. Cook County also applies a **2.5x** cap rule under its classification ordinance, and the Illinois Department of Revenue's **2024 state equalizer (multiplier) of 3.0355** still applies on top of local assessment levels. PTAB evaluates whether the assessed value is correct under those same rules, just at a higher venue.
The representation rule, and why entities cannot go it alone
This is the part that decides your path. The rule is not "you need a lawyer to appeal" as a blanket statement, because that is not true. An **individual** taxpayer can represent themselves before PTAB. But an **entity cannot**.
Under the Illinois Administrative Code governing PTAB practice, **86 Ill. Admin. Code 1910.30(d)**: "Corporations, limited liability companies (LLC), partnerships, and other similar entities, and taxing districts shall be represented at all stages before the Property Tax Appeal Board by any person licensed to practice law in the State of Illinois." PTAB states the same rule in plain language in its own FAQ, adding that "an individual taxpayer may represent himself or hire an attorney." (Sources: 86 Ill. Admin. Code 1910.30; PTAB Frequently Asked Questions.)
So the line is clean. If your property is titled in your **own name as an individual**, you can self-file at PTAB. If the property is titled in the name of a **corporation, an LLC, a partnership, or a similar entity**, an Illinois-licensed attorney must represent it at all stages. This mirrors the rule many owners first hit one level down, at the Cook County Board of Review, where an entity also cannot self-represent and must use an attorney, even though an individual can still file there in their own name. The requirement is the **Board's rule**, set by state regulation, not anyone's sales pitch.
A few mechanics worth knowing before you file
PTAB does not charge a fee to file an appeal, per its FAQ. But it is strict on timing: an appeal generally must be filed within **30 days** of the postmark date of the Board of Review's written decision, and PTAB states an appeal will be rejected if it is not filed on time (source: PTAB FAQ). Because PTAB is an evidence-driven, state-level proceeding, the quality of the comparable-property and valuation evidence you bring tends to matter more than at the county level, which is one reason represented commercial cases are common here.
Where Censum fits, and where to start
Whether your next step is PTAB, Circuit Court, or simply another county-level appeal next cycle, the first move is the same: understand what your property is actually assessed at and whether the assessed value looks worth reviewing. Censum is an independent property-tax intelligence and filing-rails provider — the flat-fee software your appeal is prepared on. We are not the county, not government-affiliated, and not a law firm; where an attorney is required, that attorney is engaged and paid directly for the legal work and we never take a share of that fee, and we do not provide legal representation or legal or tax advice. What we can do is help you read your assessment and **prepare** an appeal so it is organized and ready for the attorney representation the Board requires when an entity is involved.
If you own in your own name, that preparation can support a self-filed appeal. If your property is held by an LLC or other entity, think of preparation as getting the case packaged and ready to hand to the licensed attorney who must appear for it. Either way, start by looking up your PIN or address to see the assessment Censum has on file. **Look up your PIN and review your assessment.**
FAQ
What is PTAB in a Cook County property tax appeal?
PTAB is the Illinois Property Tax Appeal Board, a state-level body that hears appeals from taxpayers who are dissatisfied with their county Board of Review's decision. In Cook County it is the escalation venue above the Board of Review, and it is an alternative to filing a tax-objection complaint in Circuit Court.
Do I need a lawyer to appeal to PTAB?
Not necessarily. An individual taxpayer may represent themselves before PTAB or hire an attorney. However, under 86 Ill. Admin. Code 1910.30(d), a corporation, LLC, partnership, or similar entity must be represented at all stages by an attorney licensed in Illinois. So whether you need a lawyer depends on how the property is titled, not on a blanket rule.
When do I have to file a PTAB appeal after the Board of Review?
PTAB's published rule is that an appeal generally must be filed within 30 days of the postmark date of the Board of Review's written decision. PTAB states that an appeal will be rejected if it is not filed on time, so the deadline is treated as firm. Confirm your specific dates against your Board of Review notice and PTAB's official guidance.
Is PTAB the same as Circuit Court?
No. They are two separate escalation paths after the Board of Review. PTAB is an administrative state board; a tax-objection complaint is filed in the Circuit Court of Cook County. Owners generally choose one route for a given year rather than both. The two differ in cost, procedure, evidence handling, and how any refund is processed, which is part of why higher-value cases weigh them carefully.
Does it cost money to file with PTAB?
According to PTAB's FAQ, there is no charge for filing an appeal with the PTAB. That does not mean a contested PTAB case is free overall, since assembling evidence and, for entities, retaining the required attorney carry their own costs. AV here refers to assessed value, not tax savings, and any change in AV is a signal to review rather than a promise of a particular outcome.
How can Censum help with a PTAB or escalated appeal?
Censum is an independent intelligence and filing-rails provider — flat-fee software. It can help you read your assessment and prepare an appeal so it is organized and ready for the attorney representation the Board requires when an entity is the owner; that attorney is engaged and paid directly and Censum never takes a share of the legal fee. Censum is not a law firm and does not provide legal representation or legal or tax advice; the attorney requirement is the Board's rule. Start by looking up your property at the PIN and address search.