ATTORNEY FILING PROCEDURES

Welcome all attorneys practicing at the Board of Review (“BOR”). Whether you are a seasoned veteran of multiple sessions or you are newly practicing for the current 2012 session, we hope you will find the information we have gathered here helpful.  All attorneys practicing before the BOR must register with the BOR and receive an attorney code number prior to making an appearance on any matter.  In order to obtain an attorney code, attorneys must have a valid email address. Information regarding registration procedures can be found in the Attorney Forms section.
 
Below is a brief description of how the BOR processes attorney filings as well as requirements and recommendations regarding such actions.  Over the past years the BOR has experienced a large increase in the volume of parcels under appeal (2003 session 121K parcels / 2009 session 439K parcels).  For the upcoming 2012 session the BOR projects that it will likely see an increase over the 2009 session numbers.  In order to function in an efficient and coherent manner, the BOR must strictly maintain its rules and procedures as well as all filing deadlines.  Attorneys practicing before the BOR are expected to know and comply with the BOR rules, procedures, and filing deadlines so that the BOR can complete the 2012 session in a timely manner.

TIMELINE

PRE-REGISTRATION
Period of time prior to a township being open for the filing of a Real Estate Assessed Valuation Complaint (“Complaint”) at BOR. During this period, the BOR will accept complaint forms filed by Attorneys on-line.  Attorneys are not permitted to pre-register a complaint at the counter via a paper complaint. Online complaint forms will be held and processed once the relevant township opens for filing. No Pre-registration complaints will be accepted while the BOR is in session after the relevant township closes for appeal.
 
Documentation and evidence shall not be submitted when pre-registering a complaint.  Instead such documents should be submitted during Phase I or Phase II.   

PHASE I

Period of time (usually thirty calendar days) that a particular township is open for the filing of a complaint form at the BOR.   Attorneys shall indicate on such complaint form as to whether they are requesting a hearing on the matter.  Failure to make such an indication on the complaint form will be considered a waiver of hearing and the complaint will be reviewed and processed based on evidence submitted for an initial result.

The filing of documentation and evidence with a complaint form during Phase I waives hearing, regardless of whether the attorney has requested a hearing on the complaint form.  Such action is commonly referred to as a “Pre-filing”.  All such pre-filings will be reviewed and processed for an initial result based on the evidence submitted.

Attorneys requesting a hearing shall not file documentation and evidence with the complaint form during Phase I.  Instead, they should file such materials during the Phase II period. 
 
A large number of attorney filings are of a routine nature and do not require a hearing.  Such complaints should be filed during Phase I with documentation and evidence as a “Pre-file” docket.  Such complaints with documentation and evidence can be immediately submitted to commissioner staff for review and processing for an initial result. 

While “Pre-filing” is accepted for any case, we strongly encourage it for the following categories:

•    File containing previous PTAB stipulations in the same triennial;
•    Condominiums;
•    Gas Stations;
•    Airport (lease hold)*;
•    All other lease holds;
•    Banks;
•    Fast Food

*Airport properties may be handled through telephonic conference.

Except for condominiums, no oral argument will be taken on regularly scheduled hearing dates on the above categories.

PHASE II

Period of time (usually three days) occurring after a township is closed for appeal but at least one week prior to hearings.  During Phase II, BOR will accept documentation and evidence in support of a pending complaint.  During Phase II, Attorneys shall segregate their submissions into the following three categories:

  1. documents and evidence in support of a complaint requesting “Oral Argument”;
  2. documents and evidence in support of a complaint "No Hearing / Desk Review Request" attorney is willing to proceed on the pleadings; and
  3. cases where Attorney seeks a “No-Change” on the   pending complaint, for example when such a complaint is filed with the BOR in order to exhaust administrative remedies. 

Attorneys shall provide such submissions using the appropriate “Document + Evidence Attorney Log Sheet”.  Such Log Sheets shall be submitted in duplicate, with the Attorney retaining one copy after BOR staff date & time stamp the form. 

Please be advised, the BOR no longer has a “Hold for Document Period” during the five days after scheduled Attorney Hearings.  All documentation and evidence must be submitted during Phase I or Phase II (Exception, documents filed in support of an attorney-condo complaint will continue to be accepted on the date of hearing).

NO DOCUMENTION WILL BE ACCEPTED AFTER PHASE II CLOSES (unless such documentation is requested by BOR, or the docket is an attorney-condo complaint in which case documents will be accepted up to the date of hearing).

If a dispute arises as to whether an Attorney has timely filed documentation and evidence in support of a complaint, a date & time stamped Log Sheet will be accepted as prima facie evidence of timely filing.  Failure to provide such date & time stamped Log Sheet upon request by the BOR will be considered prima facie evidence that the Attorney failed to comply with BOR rules regarding the timely filing of documentation and evidence in support of an appeal.   

ATTORNEY HEARINGS

Non-Condo Hearings: The procedures for handling attorney hearings has changed for the 2012 session in order to make the process run more smoothly.  Please be advised that the BOR will no longer schedule a “case management day” or “pre-hearing day” wherein it accepts documentation and evidence, while at the same time conducting hearing for attorneys requiring no more than ten oral hearings.  

Instead, the process will be as follows. After a town closes for the filing of complaints, the BOR will issue hearing notices (usually two weeks after the closing) to Attorneys requesting oral argument.  The hearing notice will identify the first day upon which attorney hearings will commence and confirm that the hearings will continue on consecutive business days as needed.  This initial hearing notice will not identify the exact date and time of a hearing for a particular case.  Such communication will provide official notice as to the dates that the relevant Phase II period will be open and when it will close.  Upon the close of Phase II, the Board will issue an email notification as to the date and time for a particular case.  

During this Phase II period, attorneys must submit documentation and evidence in support of those cases where a hearing is sought.  As referenced above, when doing so, attorneys should use the appropriate BOR document submission receipt and log sheet.  (During this time period, attorneys should also submit documents and evidence as to those cases where they are proceeding on the pleadings as well as any cases where they are seeking a “No Change”, using the appropriate log sheet).

Attorneys that fail to file documents and evidence in support of a complaint during Phase II will not be granted an oral argument on the matter. 

Please note that there will no longer be a “hold for docs” period.  All documentation and evidence in support of attorney non-condo complaints must be provided to the BOR no later the end of the Phase II period. 

At the conclusion of the Phase II period, BOR staff will provide email notice as to the date and time a particular case is assigned.  On any given attorney hearing day, cases will be scheduled to a particular call as follows: 8:30 A.M. call; 10:30 A.M. call; 1:00 P.M. call; and 2:30 call.  No more than ten cases will be scheduled for a particular attorney on any one call and attorneys should limit oral argument per case to no more than ten minutes each.  Each call should last no longer than one hour and forty minutes. 

If you require that particular cases be heard on the same call by the same analysts due to related issues of fact or law, please submit a request for such action when you submit the document submission and log sheet during Phase II.  Where practical, the BOR will make an effort to grant such requests.
   
Given the number of attorney filings at the BOR, it is not possible to provide an oral argument and hearing for each case filed.  As such the BOR reserves the right to limit the number of oral arguments allowed per attorney for each group of towns open for hearings.  In addition, the BOR may limit the amount of time it is willing to provide for each oral argument scheduled for hearing. 

Any individual attorney requesting to schedule more than forty-five cases for oral argument for any one group of townships open for hearing will need the prior approval of the Chief Deputy Commissioner, before such a large number of cases will be scheduled for hearing.

Those attorneys requesting ten or less oral arguments for any one group of townships should have their cases scheduled for the first day of attorney hearings as listed on the initial hearing notice.  Attorneys requesting more than ten oral arguments will have their case scheduled on consecutive business days following the first scheduled day of hearings, as stated in the initial mailed notice. 
   
A large segment of attorney cases filed at the BOR can be worked on the pleadings alone and do not require an oral argument.  Attorneys should strive to limit the number of oral argument requests for each group of towns open for hearing.  The following is a brief list of the type of cases that may be appropriate for oral hearing:

  • The case presents difficult or unique facts or the issues or the argument is unusually complex;
  • There is an alleged error which requires a detailed analysis of the Assessor’s property Record Card;
  • The crucial issue is a point of law;
  • Counsel is seeking a reversal or modification of a prior Board decision involving this same property;
  • New evidence differs from information previously submitted to the Board for the same property or the factual situation has recently changed;
  • A new attorney is now representing the property with a different legal theory and or evidence provided that he or she has reviewed, and is prepared to respond to, all prior presentations.
  • An Assessor’s Recommendation has been sought or is anticipated; or
  • The factual or legal basis of the appeal is different from that advanced in the appeal before the Assessor.

DO NOT request oral hearing for the following matters:

  • Routine matters;
  • Entry of decisions in conformity with prior decisions of, or stipulations before the Property Tax Appeal Board;
  • Restating what has been argued in the brief or presented in the appraisal; or
  • Cases involving only income and expense analysis.

Condo Hearings:  The procedure for handling attorney condo hearings for the current 2012 session will continue to be administered in relatively the same manner as the prior session.  

After a town closes for the filing of complaints, the BOR will issue hearing notices (usually two weeks after the closing) to attorneys requesting oral argument.  The hearing notice will identify the day and time upon which the attorney should appear for the requested condo hearings. 
  
No later than the date of the scheduled attorney condo hearings, the attorney must present all documentation and evidence in support of those cases they will proceed with oral argument on that day, using the appropriate log sheets (submissions can also be made during Phase II).   When submitting documents, attorneys shall identify all those cases that do not require an oral argument as well as those cases where a “No Change” is sought, using the appropriate log sheets.

Please note that there will no longer be a “hold for docs” period.  All documentation and evidence in support of condo complaints must be provided to the BOR no later than the scheduled date for hearings. 

En Banc Oral Hearings:  In rare situations with especially unique circumstances, complex facts, multiple witnesses, elaborate graphics or presentation of very technical, complex or policy related issues, you may request that the Board hold an En Banc oral hearing.  The BOR will grant this request if time permits and with prior notice and approval from the BOR. 

Chicago Business District Hearings: Downtown properties exceeding $3 million in assessed valuation located within the area bounded by Division and Roosevelt on the North and South respectively, and Lake and Halsted on the East and West respectively (commonly referred to as the Central Business District “CBD”). [i.e. office buildings, retail centers, hotels and major properties]**

No oral argument will be taken on regularly scheduled attorney hearing days for CBD Hearings.  Instead, and at its discretion, the BOR will schedule such hearings on days other than the regular attorney hearing days for North, South and West Townships. 

**Downtown properties should be preceded with an inclusive list of properties upon which an oral hearing will be requested.  The list should be sent to each First Assistant Commissioner.  The list should be inclusive of an attorney’s entire docket upon which a hearing will be requested.  Hearings will be granted and scheduled at the BOR’s discretion.  
 
RE-REVIEW

After every complaint in a township has been reviewed by the Board of Review and the decisions have been issued, the Commissioners allow taxpayers to file for Re-review.  Re-review is a chance for mistakes to be corrected and request the Board reconsider your appeal.  Attorneys shall use the BOR re-review form when requesting a re-review and must follow all posted re-review deadlines. 

In instances where an attorney fails to submit any supporting documentation regarding a complaint during Phase II, no hearing is provided for said complaint.  Where BOR determines that the failure to meet the Phase II deadline was caused by a 3rd party and was outside the control of the attorney and or their client, such a denial will be made pursuant to BOR reason code 3.  The basis for this reason code is the “The documentation submitted does not support, or is insufficient to support a change in the assessment. Complaints denied on the basis of a reason code 3 are eligible for a substantive re-review. If an attorney cannot meet the document submission deadline, they should submit a request for a no change based on reason code 3 where the failure to file documents is due to a 3rd party outside the control of the attorney of their client.   

In circumstances where the BOR determines either that the failure to timely submit evidence was not caused by a 3rd party, or that no reason for the failure to timely submit evidence was provided to the BOR, then the denial will be made pursuant to BOR reason code 7.  The basis for this reason code is the “Failure to comply with the rules of the Board of Review or no evidence was submitted in additional to the complaint for the Board of Review to base a change on the Assessment.” Complaints denied for the failure to submit evidence are not eligible for substantive re-review.  During the re-review period, the BOR will not consider documents provided for those complaints denied on the basis of reason code 7.    

In order to allow adequate time for the BOR to review any written request for a substantive re-review where documents are not available at the close of Phase II, it is recommended that attorneys submit a written request on or before the close of Phase II and that such request be directed to the Chief Deputy Commissioner.  Such written request must: 1.) identify the subject property by Complaint Number, lead PIN; 2.) state with specificity as to why the documentation is not available; and 3.) clearly demonstrate that the documentation is not available due to circumstances caused by a 3rd party and/or outside the control of the attorney or his client. (Examples of circumstances the BOR will accept would include instances where an appraisal or survey was ordered but has not been completed by the appraiser or surveyor.  Examples of circumstances the BOR will not accept would include, but is not limited to, instances where the attorney is not able to obtain from their client, or agents of the client, relevant financial information or sworn statements.)

Upon receipt of the request for a substantive re-review, the BOR will determine if the failure to meet the document deadline was due to circumstances caused by a 3rd party and/or outside the control of the attorney or his client.  If such a determination is made, then the denial of the complaint due to lack of documentation will be made pursuant to reason code 3, and the attorney will be able to pursue a substantive re-review.  

In circumstances where the BOR does not make a determination that a denial should be made pursuant to reason code 3, or no request is made, the complaint will be denied based on reason code 7.  If an attorney believes the BOR has made an error in denying a complaint on this basis and that a substantive re-review should be allowed, the attorney must submit a written argument along with supporting evidence to the Chief Deputy Commissioner that the denial based on reason code 7 was not appropriate.  Such submission must be provided to the Chief Deputy Commissioner prior to the close of the deadline to request a re-review. Such written request must: 1.) identify the subject property by Complaint Number, lead PIN; 2.) identify the specific documents that were not available at the time of the close of Phase II; 3.) establish that documentation was submitted or state with specificity as to why the identified documentation was not available; and 4.) clearly demonstrate that the documentation was not available due to circumstances caused by a 3rd party and/or outside the control of the attorney or his client.  

If the BOR determines that such a submission is persuasive, then the party will be allowed the opportunity for a substantive re-review and additional documentation will be considered at that time.

 
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