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Illinois House Bill HB1377

Illinois 2025-2026 Regular Session

Illinois House Bill HB1377 Compare Versions

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11 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1377 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED: 35 ILCS 200/14-3035 ILCS 200/16-5535 ILCS 200/16-115 Amends the Property Tax Code. In provisions concerning appraisals, provides that the appraisals submitted by the owner and occupant of the property must be prepared for ad valorem purposes, must estimate the value of the property as of January 1 of the assessment year at issue, and must comply with all rules of the chief county assessment officer or the board of review concerning the submission of appraisals. Provides that, if the chief county assessment officer renders a decision lowering the assessed valuation of the property, the county shall reimburse the property owner for the cost of the appraisal. LRB104 06277 HLH 16312 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1377 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED: 35 ILCS 200/14-3035 ILCS 200/16-5535 ILCS 200/16-115 35 ILCS 200/14-30 35 ILCS 200/16-55 35 ILCS 200/16-115 Amends the Property Tax Code. In provisions concerning appraisals, provides that the appraisals submitted by the owner and occupant of the property must be prepared for ad valorem purposes, must estimate the value of the property as of January 1 of the assessment year at issue, and must comply with all rules of the chief county assessment officer or the board of review concerning the submission of appraisals. Provides that, if the chief county assessment officer renders a decision lowering the assessed valuation of the property, the county shall reimburse the property owner for the cost of the appraisal. LRB104 06277 HLH 16312 b LRB104 06277 HLH 16312 b A BILL FOR
22 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1377 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED:
33 35 ILCS 200/14-3035 ILCS 200/16-5535 ILCS 200/16-115 35 ILCS 200/14-30 35 ILCS 200/16-55 35 ILCS 200/16-115
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77 Amends the Property Tax Code. In provisions concerning appraisals, provides that the appraisals submitted by the owner and occupant of the property must be prepared for ad valorem purposes, must estimate the value of the property as of January 1 of the assessment year at issue, and must comply with all rules of the chief county assessment officer or the board of review concerning the submission of appraisals. Provides that, if the chief county assessment officer renders a decision lowering the assessed valuation of the property, the county shall reimburse the property owner for the cost of the appraisal.
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1313 1 AN ACT concerning revenue.
1414 2 Be it enacted by the People of the State of Illinois,
1515 3 represented in the General Assembly:
1616 4 Section 5. The Property Tax Code is amended by changing
1717 5 Sections 14-30, 16-55, and 16-115 as follows:
1818 6 (35 ILCS 200/14-30)
1919 7 Sec. 14-30. Hearings on revisions or corrections; public
2020 8 records. In all counties, all hearings held by the chief
2121 9 county assessment officer in support of or in opposition to a
2222 10 proposed revision or correction in assessed valuation shall be
2323 11 open to the public. All files maintained by the chief county
2424 12 assessment officer relating to the assessed valuation of any
2525 13 property, and all complaints, supporting documents, and other
2626 14 evidence submitted by the complainant shall be available for
2727 15 public inspection during regular office hours of the chief
2828 16 county assessment officer.
2929 17 Beginning with the 2026 assessment year, in counties with
3030 18 3,000,000 or more inhabitants, if the owner and occupant of
3131 19 property containing a single family residence wishes to
3232 20 support a request for a revision or correction of the
3333 21 valuation of the property by facts set forth in an appraisal
3434 22 report of the property prepared by an Illinois Certified Real
3535 23 Estate Appraiser in conformance with the Uniform Standards of
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3939 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1377 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED:
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4141 35 ILCS 200/14-30
4242 35 ILCS 200/16-55
4343 35 ILCS 200/16-115
4444 Amends the Property Tax Code. In provisions concerning appraisals, provides that the appraisals submitted by the owner and occupant of the property must be prepared for ad valorem purposes, must estimate the value of the property as of January 1 of the assessment year at issue, and must comply with all rules of the chief county assessment officer or the board of review concerning the submission of appraisals. Provides that, if the chief county assessment officer renders a decision lowering the assessed valuation of the property, the county shall reimburse the property owner for the cost of the appraisal.
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7474 1 Professional Appraisal Practice as currently adopted by the
7575 2 Appraisal Standards Board, the property owner shall submit the
7676 3 appraisal to the chief county assessment officer. The
7777 4 submitted appraisal must be prepared for ad valorem purposes,
7878 5 estimate the value of the property as of January 1 of the
7979 6 assessment year at issue, and comply with all rules of the
8080 7 chief county assessment officer concerning the submission of
8181 8 appraisals. If the chief county assessment officer renders a
8282 9 decision lowering the assessed valuation of the property, the
8383 10 county shall reimburse the property owner for the cost of the
8484 11 appraisal.
8585 12 If a property owner wishes to support his or her request
8686 13 for a revision or correction of valuation by facts set forth in
8787 14 income tax returns, he or she shall submit the entire return to
8888 15 the chief county assessment officer. However, only the
8989 16 portions of the return relating to the property for which a
9090 17 revision or correction is requested shall be a public record.
9191 18 If requested by the chief county assessment officer, the
9292 19 property owner shall execute a consent in favor of the chief
9393 20 county assessment officer instructing the taxing body with
9494 21 which the income tax return was filed to furnish a certified
9595 22 copy of the return so that the accuracy of the copy submitted
9696 23 to the chief county assessment officer may be verified.
9797 24 The chief county assessment officer shall promptly furnish
9898 25 to any person copies of all complaints, supporting documents
9999 26 and other evidence submitted by a complainant, subject to the
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110110 1 foregoing qualification, and all public records of the chief
111111 2 county assessment officer for a fee of 35 cents per page of
112112 3 legal size or smaller and $1 for each larger page.
113113 4 (Source: P.A. 77-1709; 88-455.)
114114 5 (35 ILCS 200/16-55)
115115 6 Sec. 16-55. Complaints.
116116 7 (a) On written complaint that any property is overassessed
117117 8 or underassessed, the board shall review the assessment, and
118118 9 correct it, as appears to be just, but in no case shall the
119119 10 property be assessed at a higher percentage of fair cash value
120120 11 than other property in the assessment district prior to
121121 12 equalization by the board or the Department.
122122 13 (b) The board shall include compulsory sales in reviewing
123123 14 and correcting assessments, including, but not limited to,
124124 15 those compulsory sales submitted by the complainant, if the
125125 16 board determines that those sales reflect the same property
126126 17 characteristics and condition as those originally used to make
127127 18 the assessment. The board shall also consider whether the
128128 19 compulsory sale would otherwise be considered an arm's length
129129 20 transaction.
130130 21 (c) If a complaint is filed by an attorney on behalf of a
131131 22 complainant, all notices and correspondence from the board
132132 23 relating to the appeal shall be directed to the attorney. The
133133 24 board may require proof of the attorney's authority to
134134 25 represent the taxpayer. If the attorney fails to provide proof
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145145 1 of authority within the compliance period granted by the board
146146 2 pursuant to subsection (d), the board may dismiss the
147147 3 complaint. The Board shall send, electronically or by mail,
148148 4 notice of the dismissal to the attorney and complainant.
149149 5 (d) A complaint to affect the assessment for the current
150150 6 year shall be filed on or before 30 calendar days after the
151151 7 date of publication of the assessment list under Section
152152 8 12-10. Beginning with the 2026 assessment year, if the
153153 9 complainant is the owner and occupant of property containing a
154154 10 single family residence and wishes to support the complaint
155155 11 that the property is overassessed by facts set forth in an
156156 12 appraisal report of the property prepared by an Illinois
157157 13 Certified Real Estate Appraiser in conformance with the
158158 14 Uniform Standards of Professional Appraisal Practice as
159159 15 currently adopted by the Appraisal Standards Board, the
160160 16 property owner shall submit the appraisal to the board of
161161 17 review. The submitted appraisal must be prepared for ad
162162 18 valorem purposes, estimate the value of the property as of
163163 19 January 1 of the assessment year at issue, and comply with all
164164 20 rules of the board of review concerning the submission of
165165 21 appraisals. If the board of review renders a decision lowering
166166 22 the assessed valuation of the property, the county shall
167167 23 reimburse the complainant for the cost of the appraisal. Upon
168168 24 receipt of a written complaint that is timely filed under this
169169 25 Section, the board of review shall docket the complaint. If
170170 26 the complaint does not comply with the board of review rules
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181181 1 adopted under Section 9-5 entitling the complainant to a
182182 2 hearing, the board shall send, electronically or by mail,
183183 3 notification acknowledging receipt of the complaint. The
184184 4 notification must identify which rules have not been complied
185185 5 with and provide the complainant with not less than 10
186186 6 business days to bring the complaint into compliance with
187187 7 those rules. If the complainant complies with the board of
188188 8 review rules either upon the initial filing of a complaint or
189189 9 within the time as extended by the board of review for
190190 10 compliance, then the board of review shall send,
191191 11 electronically or by mail, a notice of hearing and the board
192192 12 shall hear the complaint and shall issue and send,
193193 13 electronically or by mail, a decision upon resolution. Except
194194 14 as otherwise provided in subsection (c), if the complainant
195195 15 has not complied with the rules within the time as extended by
196196 16 the board of review, the board shall nonetheless issue and
197197 17 send a decision. The board of review may adopt rules allowing
198198 18 any party to attend and participate in a hearing by telephone
199199 19 or electronically.
200200 20 (d-5) Complaints and other written correspondence sent by
201201 21 the United States mail shall be considered filed as of the
202202 22 postmark date in accordance with Section 1.25 of the Statute
203203 23 on Statutes. Complaints and other written correspondence sent
204204 24 by a delivery service other than the United States Postal
205205 25 System shall be considered as filed as of the date sent as
206206 26 indicated by the shipper's tracking label. If allowed by board
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217217 1 of review rule, complaints and other written correspondence
218218 2 transmitted electronically shall be considered filed as of the
219219 3 date received.
220220 4 (e) The board may also, at any time before its revision of
221221 5 the assessments is completed in every year, increase, reduce
222222 6 or otherwise adjust the assessment of any property, making
223223 7 changes in the valuation as may be just, and shall have full
224224 8 power over the assessment of any person and may do anything in
225225 9 regard thereto that it may deem necessary to make a just
226226 10 assessment, but the property shall not be assessed at a higher
227227 11 percentage of fair cash value than the assessed valuation of
228228 12 other property in the assessment district prior to
229229 13 equalization by the board or the Department.
230230 14 (f) No assessment shall be increased until the person to
231231 15 be affected has been notified and given an opportunity to be
232232 16 heard, except as provided below.
233233 17 (g) Before making any reduction in assessments of its own
234234 18 motion, the board of review shall give notice to the assessor
235235 19 or chief county assessment officer who certified the
236236 20 assessment, and give the assessor or chief county assessment
237237 21 officer an opportunity to be heard thereon.
238238 22 (h) All complaints of errors in assessments of property
239239 23 shall be in writing, and shall be filed by the complaining
240240 24 party with the board of review, in the number of copies
241241 25 required by board of review rule. A copy shall be filed by the
242242 26 board of review with the assessor or chief county assessment
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253253 1 officer who certified the assessment.
254254 2 (i) In all cases where a change in assessed valuation of
255255 3 $100,000 or more is sought, the board of review shall also
256256 4 serve a copy of the petition on all taxing districts as shown
257257 5 on the last available tax bill at least 14 days prior to the
258258 6 hearing on the complaint. Service may be by electronic means
259259 7 if the taxing district consents to electronic service and
260260 8 provides the board of review with a valid e-mail address for
261261 9 the purpose of receiving service. All taxing districts shall
262262 10 have an opportunity to be heard on the complaint. A taxing
263263 11 district wishing to intervene shall file a request to
264264 12 intervene with the board of review at least five days in
265265 13 advance of a scheduled hearing. If board of review rules
266266 14 require the appellant to submit evidence in advance of a
267267 15 hearing, then any evidence in support of the intervenor's
268268 16 opinion of assessed value must be submitted to the board of
269269 17 review and complainant no later than five calendar days prior
270270 18 to the hearing. Service shall be made as set forth in
271271 19 subsection (d-5), but if board of review rules allow
272272 20 complaints and correspondence to be transmitted
273273 21 electronically, then the intervenor's evidence shall be
274274 22 transmitted electronically.
275275 23 (i-5) If board of review rules require the appellant to
276276 24 submit evidence in advance of a hearing, then any evidence to
277277 25 support the assessor's opinion of assessed value must be
278278 26 submitted to the board of review and the complainant (or, if
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289289 1 represented by an attorney, to the attorney) no later than
290290 2 five calendar days prior to the hearing. Service shall be made
291291 3 as set forth in subsection (d-5), but if board of review rules
292292 4 allow complaints and correspondence to be transmitted
293293 5 electronically, then the assessor's evidence shall be
294294 6 transmitted electronically.
295295 7 (j) Complaints shall be classified by townships or taxing
296296 8 districts by the clerk of the board of review. All classes of
297297 9 complaints shall be docketed numerically, each in its own
298298 10 class, in the order in which they are presented, in books kept
299299 11 for that purpose, which books shall be open to public
300300 12 inspection. Complaints shall be considered by townships or
301301 13 taxing districts until all complaints have been heard and
302302 14 passed upon by the board.
303303 15 (Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16;
304304 16 99-579, eff. 7-15-16.)
305305 17 (35 ILCS 200/16-115)
306306 18 Sec. 16-115. Filing complaints. In counties with 3,000,000
307307 19 or more inhabitants, complaints that any property is
308308 20 overassessed or underassessed or is exempt may be made by any
309309 21 taxpayer. Complaints that any property is overassessed or
310310 22 underassessed or is exempt may be made by a taxing district
311311 23 that has an interest in the assessment to a board of review.
312312 24 All complaints shall be in writing, identify and describe the
313313 25 particular property, otherwise comply with the rules in force,
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324324 1 be either signed by the complaining party or his or her
325325 2 attorney or, if filed electronically, signed with the
326326 3 electronic signature of the complaining party or his or her
327327 4 attorney, and be filed with the board of appeals (until the
328328 5 first Monday in December 1998 and the board of review
329329 6 beginning the first Monday in December 1998 and thereafter) in
330330 7 at least duplicate. The board shall forward one copy of each
331331 8 complaint to the county assessor. Beginning with the 2026
332332 9 assessment year, if the complainant is the owner and occupant
333333 10 of property containing a single family residence and wishes to
334334 11 support the complaint that the property is overassessed by
335335 12 facts set forth in an appraisal report of the property
336336 13 prepared by an Illinois Certified Real Estate Appraiser in
337337 14 conformance with the Uniform Standards of Professional
338338 15 Appraisal and Practice as currently adopted by the Appraisal
339339 16 Standards Board, the property owner shall submit the appraisal
340340 17 to the board of review. The submitted appraisal must be
341341 18 prepared for ad valorem purposes, estimate the value the
342342 19 property as of January 1 of the assessment year at issue, and
343343 20 comply with all rules of the board of review concerning the
344344 21 submission of appraisals. If the board of review renders a
345345 22 decision lowering the assessed valuation of the property, the
346346 23 county shall reimburse the complainant for the cost of the
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348348 25 Complaints by taxpayers and taxing districts and
349349 26 certificates of correction by the county assessor as provided
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