Illinois Appellate Court Affirms Taxpayer’s Objection to Unauthorized Property Tax Hike

The Illinois Appellate Court affirmed the Circuit Court’s judgment sustaining taxpayer’s objections to increased property tax assessments. The case involved an increased assessment value of taxpayer’s luxury apartment complex by the township assessor in 2020 and 2021, non-quadrennial assessment years. The court found that the assessor lacked statutory authority to revalue the property in non-quadrennial years absent an incorrect prior assessment or changes to the property, neither of which were present here. The court rejected arguments that the Board of Review had independently validated the increases, finding the Board had merely affirmed the assessor’s unauthorized actions. [Passco Mellody Farm DST ...