Illinois Administrative Code

Section 1910.74 Administrative Review a) Final administrative decisions of the Property Tax Appeal Board are subject to review under the provisions of the Administrative Review Law [735 ILCS 5/Art. III] and Section 16-195 of the Code [35 ILCS 200/16-195]. 1) In every case where a…

Section 1910.75 Access to Board Records – Freedom of Information Procedures a) Board Policy This Section is established to implement the provisions of the Freedom of Information Act [5 ILCS 140]. The purpose of this Section is to support the policy of providing public access to p…

Section 1910.76 Board Publications – Distribution a) Each year the Property Tax Appeal Board shall publish a volume containing a synopsis of representative cases decided by the Board during that year. The publication shall be organized by or cross-referenced by the issue presente…

Section 1910.77 Withdrawals and Substitutions of Attorneys a) An attorney of record who wishes to withdraw from representation must file a notice of withdrawal with the Clerk of the Board, together with proof of service and notice of filing on all parties in the appeal. b) Any at…

Section 1910.78 Consolidation of Appeals Two or more appeals involving the same property may be consolidated on motion of any party or at the direction of the Property Tax Appeal Board when the cases involve common issues of law or fact, consolidation would not prejudice the righ…

Section 1910.79 Policy on Discovery a) It is the policy of the Property Tax Appeal Board to obtain full disclosure of all relevant and material facts prior to hearing. b) It is the policy of the Board to encourage voluntary exchange by the parties of all relevant and material fac…

Section 1910.80 Forms All forms issued pursuant to this Part will be available at the offices of the Property Tax Appeal Board, the Board's Internet site at www.ptab.illinois.gov, and at the county boards of review and supervisor of assessments or chief county assessment officer'…

Section 1910.88 Use of Facsimile Machines The Property Tax Appeal Board prohibits use of facsimile transmissions, except in limited circumstances as set forth in this Section. In no event shall petitions, evidence, Board of Review Notes on Appeal, requests to intervene or rebutta…

Section 1910.90 Procedural Hearing Rules a) The provisions of this Section are promulgated pursuant to Section 16-180 of the Code and shall apply to all appeals before the Property Tax Appeal Board. Nothing contained in this Section shall in any way negate, limit, modify or other…

Section 1910.91 Business Records (Repealed) (Source: Repealed at 32 Ill. Reg. 16864, effective October 1, 2008)

Section 1910.92 Rules of Pleading, Practice and Evidence a) The Property Tax Appeal Board shall establish by rules an informal procedure for the determination of the correct assessment of property which is the subject of an appeal. The procedure, to the extent that the Board cons…

Section 1910.93 Request for Witnesses a) In any appeal in which a change in assessed value of $100,000 or more is sought before the Property Tax Appeal Board, upon written request served on an opposing party after the Board has distributed all of the documentary evidence that has…

Section 1910.94 Inspection of Subject Property – Effect of Denial by Taxpayer or Property Owner a) No taxpayer or property owner shall present for consideration, nor shall the Property Tax Appeal Board accept for consideration, any testimony, objection, motion, appraisal critique…

Section 1910.95 Service of Documents in Certain Cases a) Service Requirements and Application. This Section contains the Property Tax Appeal Board's service requirements for documents submitted by a party in support of an issue pending in any appeal where a change in assessed val…

Section 1910.96 Evidence Depositions a) In any appeal before the Board in which a change in assessed valuation of $100,000 or more is sought, and the parties are represented by attorneys, an evidence deposition may be ordered by the Board at anytime prior to hearing upon a showin…

Section 1910.98 Transcription of Hearings – Official Record a) All Property Tax Appeal Board hearings at which evidence is presented for the purpose of determining the correct assessment of property that is the subject of an appeal shall be recorded either by an electronic record…

Section 1910.99 Adoption of Evidence a) Any party to an appeal before the Property Tax Appeal Board is allowed to adopt the evidence of any other party to the appeal; however, if a party adopts the evidence of another party, the adopting party shall be precluded from withholding …

Section 2000.100 Prescribed Return All persons required by Section 6(c) of the Illinois Estate and Generation-Skipping Transfer Tax Act [35 ILCS 405/6(c)] to file a return pursuant to the Illinois Estate and Generation-Skipping Transfer Tax shall file a return. The Attorney Gener…

Section 2000.101 Form of Return (Repealed) (Source: Repealed at 31 Ill. Reg. 117, effective December 20, 2006)

Section 2000.110 Schedule of Assets a) Any itemized schedule of all assets must contain: 1) A schedule showing real estate owned individually by the decedent, with identification of any real estate valued under Section 2032A of the Internal Revenue Code (26 U.S.C. 2032A); 2) A sc…

Section 2000.200 Estate Tax Treatment of Civil Unions a) Whenever the Illinois Estate and Generation-Skipping Transfer Tax Act incorporates provisions of the Internal Revenue Code, those provisions shall be construed in accordance with the Illinois Religious Freedom Protection an…

Section 2000.APPENDIX A Estate and Generation Skipping Transfer Tax Return (Repealed) (Source: Repealed at 31 Ill. Reg. 117, effective December 20, 2006)

Section 20.1 Incorporation by Reference Any rules or regulations of an agency of the United States or of a nationally recognized organization or association that are incorporated by reference in this Part are incorporated as of the date specified, and do not include any later ame…

Section 20.10 Support from Responsible Relatives a) The Department shall seek to obtain support for recipients from legally responsible individuals and shall seek the enforcement of support obligations with the following exception: the Department shall not seek to obtain support …

Section 20.20 Determination of Ability to Support a) Responsible relatives living apart from the recipient/assistance unit. 1) For responsible relatives living apart from the recipient/assistance unit, a responsible relative is liable for all assistance provided to or in behalf o…

Section 20.25 Establishment of Support Obligations Except in Title IV-D cases where support obligations shall be established in accordance with 89 Ill. Adm. Code 160.60, the Department shall establish a responsible relative's obligation to support in the following manner: a) A no…

Section 20.30 Redetermination of Ability to Support The Department will redetermine and, when indicated, adjust the amount of a support obligation on the basis of Table A of this Part if: a) the relative has sustained a significant reduction in income since the support obligation…

Section 20.35 Enforcement of Administrative Support Orders If the legally responsible relative has failed for 90 days after the effective date of the support order to make regular support payments according to the support order and a balance due is outstanding, the Department may…

Section 20.40 Failure or Refusal to Provide Information Regarding Ability to Support A responsible relative who refuses or fails, upon request, to provide the Department with income or asset information necessary to make a determination of ability to support shall remain liable f…

Section 20.50 Modification or Release from Support Order The responsible relative has the right to petition for modification of or release from the Department's order requiring the relative to provide support. The petition must be filed, in writing, with the Department no later t…

Section 20.TABLE A Standard for Determining Responsible Relative Liability Responsible Relative Liability Gross Annual Income Range* Number in Family (including recipient) 2 3 4 5 6 7 or more** $ 7,000 – 7,500 $ 5 7,501 – 8,000 10 8,001 – 8,500 15 8,501 – 9,000 20 $ 5 9,001 – 9,5…

Section 101.1 Incorporation By Reference Any rules or regulations of an agency of the United States or of a nationally recognized organization or association that are incorporated by reference in this Part are incorporated as of the date specified, and do not include any later am…

Section 101.10 Applicability a) This Part applies to activities of the Department of Healthcare and Family Services, the Department of Human Services and local governmental units in administering those programs and activities authorized by the Illinois Public Aid Code [305 ILCS 5…

Section 101.20 Definitions The definitions in this Section apply to terms used by the Department of Healthcare and Family Services, the Department of Human Services and local governmental units in administering programs under the Public Aid Code. These definitions apply to the ru…

Section 101.30 Assistance Programs a) The types of assistance programs administered by DHS include: financial assistance and SNAP benefits. The types of assistance programs administered by HFS include: medical assistance and child support services. b) Financial Assistance Program…

Section 101.40 Assistance Program Restrictions a) An individual shall be eligible to receive financial assistance under only one of the following types of assistance programs at any one time: 1) Categorical Assistance (TANF or AABD); or 2) Assistance to Refugees, Entrants and Rep…

Section 101.50 Reporting Suspected Fraud or Abuse a) Any suspected fraud or abuse related to the Medical Assistance, Children's Health Insurance, Covering All Kids Health Insurance, Child Support Enforcement, Aid to the Aged, Blind and Disabled, Temporary Assistance to Needy Fami…

Section 102.1 Incorporation By Reference Any rules or regulations of an agency of the United States or of a nationally recognized organization or association that are incorporated by reference in this Part are incorporated as of the date specified, and do not include any later am…

Section 102.10 Rights of Clients Assistance programs shall be administered in such a way as to afford certain rights to clients, and assure that a complete explanation is given of client rights and responsibilities. (Source: Amended by peremptory rulemaking at 3 Ill. Reg. 11, p. …

Section 102.100 Excess Assistance (Recodified) (Source: Recodified to 89 Ill. Adm. Code 165.10 at 10 Ill. Reg. 21094, effective December 4, 1986)

Section 102.110 Recoupment of Overpayments (Recodified) (Source: Recodified to 89 Ill. Adm. Code 165.70 at 10 Ill. Reg. 21094, effective December 1, 1986)

Section 102.120 Correction of Underpayments When it is determined that an AFDC assistance unit has not received all the assistance to which it is entitled, the Department shall provide retroactive corrective payments when the assistance unit is currently active. (Source: Amended …

Section 102.20 Nondiscrimination a) No individual participating in any program or activity shall be discriminated against because of race, color, religious belief, political affiliation, sex, national origin or handicap. b) No direct payment for goods and services provided shall …

Section 102.200 Recovery of Assistance a) By means of claims against the estates of deceased recipients and the estates of their deceased spouses and liens against recipients' real property interests, the Department has a statutory right to recover assistance provided to or in be…

Section 102.21 Voter Registration a) As mandated by the National Voter Registration Act of 1993, Public Law 103-31, Department staff are required to allow clients the opportunity to register to vote and to assist clients in completing voter registration forms. b) An application f…

Section 102.210 Estate Claims a) Definitions in this Section are as follows: 1) "Estate" – all real and personal property within an individual's estate as provided in the Probate Act of 1975 [ 755 ILCS 5]. For a decedent who received benefits under a qualified long term care insu…

Section 102.220 Real Property Liens The Department's lien against a recipient's real property shall encompass: a) all medical assistance paid out at any time for a permanently institutionalized recipient on or after July 14, 1993, and b) all income maintenance assistance paid to …

Section 102.230 Filing and Renewal of Liens a) The Department shall file a lien against: 1) The homestead property owned by: A) a recipient of AABD; or B) a permanently institutionalized recipient of MANG(A), (B) or (D), except as provided in Section 102.235; 2) Any other legal o…

Section 102.235 Liens on Property of Institutionalized Recipients a) Definitions in this Section are as follows: 1) "Institutionalized individual" – individual of any age who is an inpatient in a nursing facility or other medical institution and who must, as a condition of receiv…

Section 102.240 Foreclosure of Liens a) The Department may enforce a lien by foreclosure: 1) At any time when there is a transfer of a recipient's real property subject to the lien; 2) In case of fraud; or 3) At the time of the recipient's death. b) The Department shall defer for…