Paciga v. Property Tax Appeal Board

The defendants, the Illinois Property Tax Appeal Board (PTAB) and the De Kalb County Board of Review (De Kalb Board), appeal the order of the trial court reversing the PTAB’s decision upholding the reassessment of the property of the plaintiff, Frank E. Paciga. This court consolidated the defendants’ separate appeals. We affirm.

Prior to 1997, Paciga’s property, 23.59 acres in Kingston, De Kalb County, Illinois, was assessed as farmland. More specifically, 3.15 acres of the parcel were assessed as “cropland” because they had been farmed in 1995, 1996, and 1997, and the remaining 20.40 acres…