Technical Advisor II - Administrative Law Judge

About the Board

The Property Tax Appeal Board (PTAB or Board) is a quasi-judicial body made up of five Board Members appointed by the Governor, with the advice and consent of the Senate, and a professional staff to aid the Board. The PTAB was created in 1967 to provide an unbiased forum for taxpayers and taxing bodies outside of Cook County that are dissatisfied with property assessments. In 1997, the PTAB's jurisdiction was expanded to include all Counties in Illinois. The Board primarily considers appeals after decisions from County Boards of Review. The burden of proof before the Board is "a preponderance of the evidence" when market value is the basis of the appeal or "clear and convincing evidence" when unequal treatment in the assessment process is the basis of the appeal. The Board will only determine the correct assessment of property on appeal based on equity and the weight of the evidence. The amount of the tax bill or the tax rate used in the computation is determined by local county officials and may not be appealed to the Board. Likewise, the Board has no jurisdiction to exempt property from taxation.

Position Overview

This Administrative Law Judge position conducts legal hearings of property tax assessments dealing primarily with matters of law; consults with attorneys, taxpayers, local government officials and others regarding the application of regulations to specific situations; conducts legal research pertinent to the appeal at hand; prepares draft decisions for approval and presentation to the Property Tax Appeal Board. 

Job Responsibilities

• Receives and reviews assigned appeal cases for completeness, compliance with Rules, and issues raised; where parties to the appeal have not requested a hearing, establishes whether case evidence is sufficient to write a decision without a hearing, referring questionable cases to more experienced staff for determination; prepares draft decisions on property tax appeals from Cook County, and other counties as assigned, where no hearing is required and the determination is to be written on the basis of the evidence submitted; 
• Conducts legal hearings in Cook County, and other counties as assigned, involving disputed property tax assessments where cases are of moderate complexity; receives training and gains experience in presiding over more complex appeals, including industrial or commercial cases; develops formats for individual appeal hearings; maintains control of the proceeding, administers oaths, and questions witnesses as needed; prepares draft decisions including findings of fact, an analysis of the data, and conclusions for subsequent Board action. 
• Participates in a committee of the hearing officer staff which analyzes and reviews recommended decisions for sufficiency and adherence to standards prior to submission to the Board; recommends action on cases reviewed.
• Under the direction of the Executive Director, Chief Administrative Law Judge, or Deputy Chief Administrative Law Judge, performs legal research as required, including statutory interpretations, questions that arise at hearings before the Property Tax Appeal Board, and determining the impact of new legislation as it pertains to the Board. 

Minimum Qualifications

• Requires graduation from a recognized law school.
• Requires possession of a valid license to practice law in Illinois. 

Preferred Qualifications

•  Prefers ability to establish and maintain satisfactory public contacts and working relationships with attorneys, taxpayers, local government officials, and others.
•  Prefers working knowledge of the common law and the provisions of state and federal laws relating to administrative and regulatory functions regarding real estate and property tax.

Conditions of Employment

All applicants must be able to met the following Conditions of Employment, with or without reasonable accommodations, to be considered for this position.  The State of Illinois complies with federal and state disability laws and will make reasonable accommodations for applicants and employees with disabilities. 

1.  May require possession of a valid appropriate driver's license or an ability to travel.

2.  Requires the ability and willingness to travel Statewide toto hearing sites. 

The conditions of employment listed here are incorporated and related to any of the job duties as listed in the job description.