REPORT DIGEST

PROPERTY TAX APPEAL BOARD

COMPLIANCE EXAMINATION
For the Two Years Ended: June 30, 2012

Release Date:   February 14, 2013

Summary of Findings:
Total this audit: 1
Total last audit:  1
Repeated from last audit: 1

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

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SYNOPSIS

• The Board did not allow for the speedy hearing of all
appeals.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NEED TO IMPROVE UPON THE TIMELINESS FOR HEARING APPEALS

The Property Tax Appeal Board (Board) did not allow for
the speedy hearing of all appeals.

The Board’s mission is to provide an informal public
forum for the speedy hearings of contested appeals,
resolve appeals in a timely fashion by impartial
decisions based upon equity and the weight of the
evidence as set forth in the Board’s findings, to
establish clear, concise, accurate, and timely
communications with the public, and to maintain a
workforce that demonstrates the highest standards of
integrity, efficiency, and performance.

We tested 25 case files during our examination and noted
the following:

• Seven of 25 (28%) cases tested were closed during the
examination period; however it took between 506 and
1,093 days for the Board to process the appeals.  None
of the cases were closed within one year.

• Fifteen of 25 (60%) cases tested were pending as of
June 30, 2012.  These cases had been received by the
Board between 108 to 4,125 days earlier.  Twelve (48%)
of the cases have been pending for greater than one
year.

Total appeals pending at year end were:

* June 30, 2010 - 55,845

* June 30, 2011 - 64,828

* June 30, 2012 - 85,705

Based upon the number of cases pending and the amount
processed during fiscal year 2012, it would require more
than two years for the Board to process the current
pending cases as of June 30, 2012.

In fiscal year 2012, the Board received approval to hire
additional Administrative Law Judges and clerical staff.
The Board was successful in recruiting and hiring four
new Administrative Law Judges.

In fiscal year 2013, the Board requested and received a
budget increase of 6% to bring its full-time headcount
to 36.  The addition of staff will assist in addressing
the growing number of appeals filed before the Board and
significantly improve the timeliness of hearings and
related decisions to best serve the taxpayers.  As of
October 31, 2012, the Board has hired 5 additional
clerical staff.  (Finding 1, page 9-10)  This finding
was first reported in 2004.

We recommended that the Board continue its efforts to
obtain the resources necessary to adequately address its
responsibilities for the timely processing of all
appeals.

Board management accepted our finding and
recommendation. (For the previous Board response, see
Digest Footnote #1.)

AUDITORS’ OPINION

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

WILLIAM G. HOLLAND
Auditor General

WGH:LM:rt

SPECIAL ASSISTANT AUDITORS

DeRaimo Motto & Associates were our special assistant
auditors for this State Compliance Examination.
DIGEST FOOTNOTE

#1 – Need to Improve Upon Timeliness for Hearing Appeals
- Previous Board Response

2010:  The Board will continue to seek additional
resources to provide for timely processing and hearings.
In FY 2012, the proposed Board budget provides for the
addition of 11 full-time staff that includes 4 clerical
and 7 hearing officers.  The addition of staff will
assist in addressing the current backlog of appeals and
provide for more timely hearings.