Illinois Administrative Code

Section 950.300 Collection a) As soon as practicable after the penalties specified in a notice of proposed assessment are deemed assessed, the Department shall give notice to the employer liable for any unpaid portion of such assessment, stating the amount due and demanding payme…

Section 950.350 Refunds a) An employer who has overpaid a penalty assessed under Section 85 of the Act may file a claim for refund with the Department. A claim shall be in writing and shall state the specific grounds upon which it is founded. As soon as practicable after a claim …

Section 950.400 Administrative Review a) The provisions of the Administrative Review Law [735 ILCS 5/3] shall apply to and govern all proceedings for the judicial review of final decisions of the Department in response to a protest of a notice of proposed assessment or notice of …

Section 950.450 Limitations a) No notice of proposed assessment may be issued with respect to a calendar year after June 30 of the fourth subsequent calendar year. (Section 85(f) of the Act) b) No claim for refund may be filed more than 1 year after the date of payment of the amo…

Section 950.500 Interest No interest shall accrue or be paid on any penalty imposed under the Act or on any refund payable under the Act.

Section 1000.100 Definitions "Act" means the Invest in Kids Act [35 ILCS 40]. "Authorized contribution" means the contribution amount that is listed on the contribution authorization certificate issued to the taxpayer. "Board" means the State Board of Education. "Certificate of r…

Section 1000.1000 Scholarship Granting Organizations: Annual Recertification; Revocation a) Each SGO that receives approval to issue certificates of receipt shall file an application for recertification on an annual basis. The application for recertification shall be in the form …

Section 1000.200 Invest in Kids Act: Program Overview and Award of Credits a) Program Overview. The Act authorizes taxpayers, subject to specific limitations and requirements, to receive an income tax credit for qualified contributions made to scholarship granting organizations. …

Section 1000.250 Electronic Notice and Filing Requirements; Books and Records a) Unless otherwise provided, all applications, notices, filings, certificates, or other documents required by this Part to be submitted to or issued by the Department shall be made by electronic means.…

Section 1000.300 Scholarship Granting Organization: Approval to Issue Certificates of Receipt a) No scholarship granting organization shall issue any certificates of receipt without first being approved by the Department to issue certificates of receipt. b) A scholarship granting…

Section 1000.400 Taxpayer Contribution Authorization Certificates a) A taxpayer shall not be allowed a credit pursuant to the Act for any contribution to a scholarship granting organization that was made prior to the Department's issuance of a contribution authorization certifica…

Section 1000.500 Scholarship Granting Organizations: Issuance of Certificates of Receipt a) No scholarship granting organization shall issue a certificate of receipt for any qualified contribution made by a taxpayer under the Act unless that scholarship granting organization has …

Section 1000.600 Scholarship Granting Organizations: Issuance of Scholarships a) Before granting a scholarship for an academic year, all scholarship granting organizations shall assess and document each student's eligibility for the academic year. For purposes of determining stud…

Section 1000.700 Qualified Schools Responsibilities a) A qualified school that accepts scholarship students must do all of the following: 1) provide to an SGO, upon request, but no later than April 1, all documentation required for the student's participation, including all neces…

Section 1000.800 Custodian and Student Responsibilities a) The custodian must select a qualified school and apply for the admission of his or her child. b) Except for students who have been granted a scholarship under the Act to attend a technical academy, the custodian shall ens…

Section 1000.900 Scholarship Granting Organizations: Reports a) Within 180 days after the end of its fiscal year, each SGO must provide to the Department a copy of a financial audit of its accounts and records conducted by an independent certified public accountant in accordance …

Section 1000.APPENDIX A Invest In Kids: The Five Regions of the State of Illinois This Appendix A sets forth the 5 regions into which the State of Illinois will be divided for purposes of awarding income tax credits under the Invest in Kids Act in a manner that is geographically …

Section 1050.100 Definitions "Act" means the Illinois Gives Tax Credit Act [35 ILCS 60]. "Business entity" means a corporation (including a Subchapter S corporation), trust, estate, partnership, limited liability company, or sole proprietorship. "Credit-eligible endowment gift" m…

Section 1050.150 Overview of Illinois Gives Tax Credit Act The Act authorizes taxpayers, subject to specific limitations and requirements, to receive an income tax credit for qualified contributions made to a permanent endowment fund. Taxpayers wishing to make qualified contribut…

Section 1050.200 Tax Credit Awards a) For taxable years ending on or after December 31, 2025 and ending before January 1, 2030, the Department shall award, in accordance with this Act, income tax credits to taxpayers who provide an endowment gift to a permanent endowment fund dur…

Section 1050.250 Contribution Authorization Certificates a) The taxpayer shall apply to the Department using the electronic application form on the MyTax Illinois webpage for a contribution authorization certificate. A taxpayer who makes more than one credit-eligible endowment gi…

Section 1050.300 Approval to Issue Certificates of Receipt a) A qualified community foundation shall submit an application for approval to issue certificates of receipt. Each application shall be submitted electronically and shall be signed and verified by an officer or board mem…

Section 1050.350 Certificates of Receipt a) No qualified community foundation shall issue a certificate of receipt for any qualified contribution made by a taxpayer unless that qualified community foundation has been approved to issue certificates of receipt pursuant to Section 1…

Section 1050.400 Electronic Notice and Filing Requirements; Books and Records a) Unless otherwise provided, all applications, notices, filings, certificates, or other documents required by this Part to be submitted to or issued by the Department shall be made by electronic means.…

Section 1050.450 Annual Recertification; Revocation a) Each qualified community foundation that receives approval to issue certificates of receipt shall file an application for recertification on an annual basis. The application for recertification shall be in the form and manner…

Section 1910.10 Statement of Policy a) The Property Tax Appeal Board shall consist of five members appointed by the Governor, with the advice and consent of the Senate. The Chairman of the Property Tax Appeal Board shall be designated by the Governor with the advice and consent o…

Section 1910.100 Severability In the event any Section, provision or term of this Part is determined by a court or other authority of competent jurisdiction to be invalid, that determination shall not affect the remaining Sections or provisions, which shall continue in full force…

Section 1910.11 Rules of Order (Repealed) (Source: Repealed at 32 Ill. Reg. 16864, effective October 1, 2008)

Section 1910.12 Meetings of the Board a) This Section is to be construed and administered in accordance with the appropriate provisions of the Open Meetings Act [5 ILCS 120]. b) Participation in Meetings: Participation in meetings is limited to the Board members and the Board's s…

Section 1910.20 Board Information − Correspondence a) Communications Communications to the Illinois Property Tax Appeal Board shall be addressed to the Clerk of the Property Tax Appeal Board, 402 William G. Stratton Building, 401 S. Spring Street, Springfield, Illinois 62706-0002…

Section 1910.25 Computing Time Limits a) The time within which any act under this Part is to be done shall be computed by excluding the first day and including the last. Saturdays, Sundays and legal holidays for the State of Illinois shall be included in computing the time, excep…

Section 1910.30 Petitions a) In counties with less than 3,000,000 inhabitants, petitions for appeal shall be filed within 30 days after the date of the written notice of the decision of the board of review. In counties with 3,000,000 or more inhabitants, petitions for appeal shal…

Section 1910.31 Amendments a) After the Property Tax Appeal Board has transmitted an appeal to the board of review and the time period for intervention under Section 1910.60 has expired, a petition for appeal may be amended to correct any technical defects, except when the amendm…

Section 1910.33 Electronic Filing a) Pursuant to the Uniform Electronic Transactions Act [815 ILCS 333/18(a)] and section 16-180 of the Property Tax Code [35 ILCS 200/16-180], the Board shall accept petitions for appeal and supporting evidence submitted electronically via the EFP…

Section 1910.40 Board of Review Response to Petition a) Upon receipt of the completed petition from the contesting party, the Clerk of the Property Tax Appeal Board shall notify the board of review of the filing of the appeal. Upon notification of the filing of the appeal, the bo…

Section 1910.5 Construction and Definitions a) Standards. This Part is to be construed in accordance with the appropriate provisions of the Statute on Statutes [5 ILCS 70]. b) Definitions. The following words and phrases, whenever used in this Part, include in their meaning the d…

Section 1910.50 Determination of Appealed Assessment a) All proceedings before the Property Tax Appeal Board shall be considered de novo meaning the Board will consider only the evidence, exhibits and briefs submitted to it, and will not give any weight or consideration to any pr…

Section 1910.55 Stipulations a) It is the policy of the Property Tax Appeal Board that the parties to an appeal should, to the fullest extent possible, stipulate to all matters that are not, or fairly should not be, in dispute. Prior to the hearing, during a prehearing conference…

Section 1910.60 Interested Parties – Intervention a) Taxpayer/Owner of Property: Any taxpayer or owner of property dissatisfied with a decision of the board of review as such decision pertains to the assessment of his or her property may appeal that decision by filing a petition …

Section 1910.63 Burdens of Proof a) Under the principles of a de novo proceeding, the Property Tax Appeal Board shall not presume the action of the board of review or the assessment of any local assessing officer to be correct. However, any contesting party shall have the burden …

Section 1910.64 Motion Practice – Service of Papers a) Requests and motions for extensions of time in which to file evidence shall be made pursuant to Sections 1910.30(g), 1910.40(d) and 1910.60(f) for taxpayers, boards of review and intervenors, and shall not be made subject to …

Section 1910.65 Documentary Evidence a) The Property Tax Appeal Board generally considers appeals with respect to the correct valuation of property for assessment purposes based upon the following contentions: 1) the subject property is not accurately assessed when its assessment…

Section 1910.66 Rebuttal Evidence a) Upon first receipt of the argument and accompanying documentation filed by an opposing party, any other party may, within 30 days after the date of the Board's notice: 1) For appeals filed for assessment years prior to 2016, file two copies of…

Section 1910.67 Hearings a) The Property Tax Appeal Board may render a decision based upon the evidence, exhibits and briefs submitted to it by all interested parties without holding a hearing. b) The Property Tax Appeal Board shall review all appeals filed in compliance with thi…

Section 1910.68 Subpoenas a) Issuance. Upon written request by a party to an appeal, the Chairman of the Board or his designee may issue a subpoena, as authorized by Section 16-175 of the Code, for the attendance of a witness or the production of books, records, correspondence, d…

Section 1910.69 Sanctions a) Failure of any party to comply fully with all rules and/or specific requests of the Property Tax Appeal Board as provided in Sections 1910.30, 1910.40, 1910.60, 1910.65, 1910.67, 1910.68 and 1910.73 shall result in the default of that party. Any party…

Section 1910.70 Representation at Hearings a) A party shall have the right to represent himself or herself and to be present at and participate in any hearing before the Property Tax Appeal Board. The right to participate shall include the rights to call, examine and cross-examin…

Section 1910.71 Ex Parte Communications a) Except in the disposition of matters that agencies are authorized by law to entertain or dispose of on an ex parte basis, the Board Members and Board employees shall not, with respect to any pending contested appeal, communicate directly…

Section 1910.72 Informal Settlement Conference The parties to any appeal are permitted to engage in settlement discussions and negotiations outside of the presence of the Property Tax Appeal Board and its hearing officers provided that the Board is advised in writing by such part…

Section 1910.73 Pre-hearing Conference – Formal Settlement Conference a) The Board may on its own motion or on the motion of any party to the appeal set a pre-hearing conference. The Board's decision whether to conduct a pre-hearing conference will be based on the complexity of t…