Most Cook County appeals never put an appraiser in front of anyone. The Board of Review reads the report, and the attorney argues. But once a case climbs to the Property Tax Appeal Board, appraiser expert testimony can decide whether that report counts at all. So the time to ask who will testify is before you hire the appraiser, not after the hearing notice arrives.
- Why the report has to stand alone at the Board of Review
- What happened at PTAB when the appraiser stayed home
- Where the appraiser’s testimony ends and counsel’s argument begins
The Board of Review Hears From Counsel, Not the Appraiser
First, look at who is allowed in the room. Under the Cook County Board of Review’s official rules, only licensed attorneys and taxpayers representing themselves may practice before the Board. The rules also say nothing about appraisers testifying.
So at this stage the appraisal speaks for itself. Rule 19 sets the bar it has to clear. An Illinois-licensed or certified appraiser who is competent with the property type must prepare it. The appraiser signs the USPAP certification. And the value has to sit at the January 1 lien date.
In practice, that means the report must answer the questions an analyst would ask if the appraiser were there. Why these comparables? Why this adjustment? Why this date of value? If the answer lives only in the appraiser’s head, it never reaches the Board. Our guide to what a BOR appraisal must contain walks through the full checklist.
At PTAB, Appraiser Expert Testimony Can Decide the Appeal
The Property Tax Appeal Board works differently. Under 86 Ill. Adm. Code 1910.67, any party can force a hearing by asking in writing. Witnesses testify under oath. And subsection (l) adds a rule every tax attorney should know cold. Testimony about an appraisal comes only from a preparer whose signature appears on it, and only if the appraisal went in on time.
Now consider what can happen when nobody shows up. In one Cook County appeal from the 2010 tax year, the taxpayer filed an appraisal, but neither appraiser attended. The board of review objected that the report was hearsay. PTAB agreed and gave no weight to the appraisers’ adjustments or their opinions of value. It looked only at the raw sales, found the assessment within range, and denied the reduction.
That wasn’t a one-off. PTAB reached the same result in Cook County appeals from the 2015 and 2016 tax years. In the 2015 case, the Board found the appraisal was hearsay on its own motion. How any one appeal plays out is a judgment for counsel. Still, an appraiser who can’t commit to the hearing date is a risk you can see from day one.
What the Appraiser Covers, and What Stays With Counsel
Above all, good testimony stays in its lane. The appraiser explains the valuation. That means highest and best use, why each comparable made the cut, how the adjustments were built, and how the approaches reconcile. For income property, it also means the rent, vacancy, and cap rate choices behind the income approach in a tax appeal.
The legal side, however, belongs to the attorney. Burden of proof, uniformity arguments, and whether the evidence meets the standard are all counsel’s calls. When an appraiser drifts into legal argument, cross-examination gets easier for the other side. When the attorney tries to defend an adjustment the appraiser should explain, the record gets thinner.
In other words, that division is the strength. The attorney frames the case, and the appraiser proves the number under oath. Each one is more credible doing their own job.
For Litigation Attorneys, Plan the Expert Before the Hearing Date
If you handle valuation disputes outside the tax lane, the same lesson travels. A few moves pay off early.
First, confirm that the person who signs the report will be the person who testifies. At PTAB that is the rule, and in court it keeps the opinion and the witness in one place. A firm name on the cover is not enough.
Next, ask how often the appraiser has been cross-examined. Writing a sound report and defending it live are different skills. You want someone who has done both.
Then plan for disclosure. In Illinois circuit court, Supreme Court Rule 213(f)(3) requires a party to identify a retained expert’s subject matter, opinions and their bases, qualifications, and reports. So every basis for the value should already sit in the appraisal, not surface for the first time on the stand.
Finally, if the other side has an appraisal, consider a USPAP appraisal review of it. A review appraiser tests the opposing report’s data and reasoning, which gives you material for cross without turning your own appraiser into an advocate.
Hire the Appraiser Who Will Be in the Room
Before you engage anyone for an appeal that might go past the Board of Review, ask three plain questions. Will the signing appraiser testify if the case reaches PTAB or court? Have they held up under cross before? And will the report carry every reason behind the value on its own? If the answer to any of them is no, find out now, while you still have time to change course.
Will Your Appraiser Show Up at PTAB?
PahRoo prepares appeal appraisals built for review, and the appraiser who signs is available to testify. Tell us about the property and where the appeal stands.
Frequently Asked Questions
Can an appraiser testify at a Cook County Board of Review hearing?
The Board’s rules limit practice before it to licensed attorneys and taxpayers representing themselves, and they do not provide for appraiser testimony. Plan for the appraisal report to speak for itself at that stage.
Does the appraiser have to attend a PTAB hearing?
Only a preparer who signed the appraisal can testify about it at PTAB. In several Cook County appeals, PTAB has given no weight to the value opinions in an appraisal when the appraiser did not testify and the report was treated as hearsay. Whether to bring the appraiser is a call for counsel, but the safe plan is to have them available.
Who can testify about an appraisal at the Property Tax Appeal Board?
Under 86 Ill. Adm. Code 1910.67(l), appraisal testimony may only come from a preparer whose signature appears on the appraisal, and the appraisal must have been submitted on time.
What does an appraiser’s testimony cover in a tax appeal?
The valuation itself, meaning highest and best use, comparable selection, adjustments, the income analysis where it applies, and how the approaches reconcile. Legal argument, such as burden of proof or uniformity, stays with the attorney.
What makes appraisal testimony credible?
Testimony that matches the written report, comes from an appraiser competent with that property type, and admits the weak spots in the data instead of overselling. Experience under cross-examination helps too.
Valuation Support From Filing Through Hearing
PahRoo Appraisal & Consultancy works with property tax attorneys across Cook County, from the first look at an assessment through a contested hearing. Michael Hobbs, MAI, signs our Illinois reports and is available to testify on them. Attorneys can request a preliminary opinion of value before committing to a full report, or read how our tax attorney referral program works. For income property, see our commercial appraisal services and our Chicago appraisal coverage.