Illinois 2025-2026 Regular Session

Illinois House Bill HB1818 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1818 Introduced , by Rep. Curtis J. Tarver, II SYNOPSIS AS INTRODUCED: 35 ILCS 200/9-2035 ILCS 200/16-835 ILCS 200/16-10535 ILCS 200/23-15 Amends the Property Tax Code. Provides that, where assessment records are presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall make those records available for immediate public inspection through Internet access. Provides that where assessment records, or some of them, are not presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall convert all assessment records into electronic format and maintain those records in that format. Provides that those records shall be made available for immediate public inspection, preferably through Internet access. Contains provisions concerning requests for assessment records. In provisions providing that property records shall contain the elements (or basis) of valuation and computations that are taken into consideration by the chief county assessment officer in determining the fair cash value of property, provides that those elements include, but are not limited to, capitalization rates and tax loads, rental income data and any adjustments thereto, ratios of expenses to income, net income, vacancy and collection loss, reproduction or replacement cost calculators or manuals, physical, functional, and economic depreciation or obsolescence, and comparable sales and sales adjustment factors. Contains provisions concerning tax objections in the circuit court. Repeals provisions providing that the circuit court shall consider tax objections concerning valuation without regard to the correctness of any practice, procedure, or method of valuation followed by the assessor, board of appeals, or board of review in making or reviewing the assessment, and without regard to the intent or motivation of any assessing official. Effective immediately. LRB104 08839 HLH 18894 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1818 Introduced , by Rep. Curtis J. Tarver, II SYNOPSIS AS INTRODUCED: 35 ILCS 200/9-2035 ILCS 200/16-835 ILCS 200/16-10535 ILCS 200/23-15 35 ILCS 200/9-20 35 ILCS 200/16-8 35 ILCS 200/16-105 35 ILCS 200/23-15 Amends the Property Tax Code. Provides that, where assessment records are presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall make those records available for immediate public inspection through Internet access. Provides that where assessment records, or some of them, are not presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall convert all assessment records into electronic format and maintain those records in that format. Provides that those records shall be made available for immediate public inspection, preferably through Internet access. Contains provisions concerning requests for assessment records. In provisions providing that property records shall contain the elements (or basis) of valuation and computations that are taken into consideration by the chief county assessment officer in determining the fair cash value of property, provides that those elements include, but are not limited to, capitalization rates and tax loads, rental income data and any adjustments thereto, ratios of expenses to income, net income, vacancy and collection loss, reproduction or replacement cost calculators or manuals, physical, functional, and economic depreciation or obsolescence, and comparable sales and sales adjustment factors. Contains provisions concerning tax objections in the circuit court. Repeals provisions providing that the circuit court shall consider tax objections concerning valuation without regard to the correctness of any practice, procedure, or method of valuation followed by the assessor, board of appeals, or board of review in making or reviewing the assessment, and without regard to the intent or motivation of any assessing official. Effective immediately. LRB104 08839 HLH 18894 b LRB104 08839 HLH 18894 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1818 Introduced , by Rep. Curtis J. Tarver, II SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/9-2035 ILCS 200/16-835 ILCS 200/16-10535 ILCS 200/23-15 35 ILCS 200/9-20 35 ILCS 200/16-8 35 ILCS 200/16-105 35 ILCS 200/23-15
4	4	35 ILCS 200/9-20
5	5	35 ILCS 200/16-8
6	6	35 ILCS 200/16-105
7	7	35 ILCS 200/23-15
8	8	Amends the Property Tax Code. Provides that, where assessment records are presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall make those records available for immediate public inspection through Internet access. Provides that where assessment records, or some of them, are not presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall convert all assessment records into electronic format and maintain those records in that format. Provides that those records shall be made available for immediate public inspection, preferably through Internet access. Contains provisions concerning requests for assessment records. In provisions providing that property records shall contain the elements (or basis) of valuation and computations that are taken into consideration by the chief county assessment officer in determining the fair cash value of property, provides that those elements include, but are not limited to, capitalization rates and tax loads, rental income data and any adjustments thereto, ratios of expenses to income, net income, vacancy and collection loss, reproduction or replacement cost calculators or manuals, physical, functional, and economic depreciation or obsolescence, and comparable sales and sales adjustment factors. Contains provisions concerning tax objections in the circuit court. Repeals provisions providing that the circuit court shall consider tax objections concerning valuation without regard to the correctness of any practice, procedure, or method of valuation followed by the assessor, board of appeals, or board of review in making or reviewing the assessment, and without regard to the intent or motivation of any assessing official. Effective immediately.
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11	11	A BILL FOR
12	12	HB1818LRB104 08839 HLH 18894 b HB1818 LRB104 08839 HLH 18894 b
13	13	HB1818 LRB104 08839 HLH 18894 b
14	14	1 AN ACT concerning revenue.
15	15	2 Be it enacted by the People of the State of Illinois,
16	16	3 represented in the General Assembly:
17	17	4 Section 5. The Property Tax Code is amended by changing
18	18	5 Sections 9-20, 16-8, 16-105, and 23-15 as follows:
19	19	6 (35 ILCS 200/9-20)
20	20	7 Sec. 9-20. Property assessment records record cards.
21	21	8 (a) In all counties, all property records record cards
22	22	9 maintained by a township assessor, multi-township assessor, or
23	23	10 chief county assessment officer shall be public records, and
24	24	11 shall be available for public inspection during business
25	25	12 hours, subject to reasonable rules and regulations of the
26	26	13 custodian of the records. Upon request and payment of such
27	27	14 reasonable fee established by the custodian, a copy or
28	28	15 printout shall be provided to any person.
29	29	16 (b) Property assessment records record cards may be
30	30	17 established and maintained on electronic equipment or
31	31	18 microfiche, and that system may be the exclusive record of
32	32	19 property information. Where assessment records are presently
33	33	20 maintained in electronic format, the township assessor,
34	34	21 multi-township assessor, or chief county assessment officer
35	35	22 shall make those records available for immediate public
36	36	23 inspection through Internet access. Where assessment records,
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40	40	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1818 Introduced , by Rep. Curtis J. Tarver, II SYNOPSIS AS INTRODUCED:
41	41	35 ILCS 200/9-2035 ILCS 200/16-835 ILCS 200/16-10535 ILCS 200/23-15 35 ILCS 200/9-20 35 ILCS 200/16-8 35 ILCS 200/16-105 35 ILCS 200/23-15
42	42	35 ILCS 200/9-20
43	43	35 ILCS 200/16-8
44	44	35 ILCS 200/16-105
45	45	35 ILCS 200/23-15
46	46	Amends the Property Tax Code. Provides that, where assessment records are presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall make those records available for immediate public inspection through Internet access. Provides that where assessment records, or some of them, are not presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall convert all assessment records into electronic format and maintain those records in that format. Provides that those records shall be made available for immediate public inspection, preferably through Internet access. Contains provisions concerning requests for assessment records. In provisions providing that property records shall contain the elements (or basis) of valuation and computations that are taken into consideration by the chief county assessment officer in determining the fair cash value of property, provides that those elements include, but are not limited to, capitalization rates and tax loads, rental income data and any adjustments thereto, ratios of expenses to income, net income, vacancy and collection loss, reproduction or replacement cost calculators or manuals, physical, functional, and economic depreciation or obsolescence, and comparable sales and sales adjustment factors. Contains provisions concerning tax objections in the circuit court. Repeals provisions providing that the circuit court shall consider tax objections concerning valuation without regard to the correctness of any practice, procedure, or method of valuation followed by the assessor, board of appeals, or board of review in making or reviewing the assessment, and without regard to the intent or motivation of any assessing official. Effective immediately.
47	47	LRB104 08839 HLH 18894 b LRB104 08839 HLH 18894 b
48	48	LRB104 08839 HLH 18894 b
49	49	A BILL FOR
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55	55	35 ILCS 200/9-20
56	56	35 ILCS 200/16-8
57	57	35 ILCS 200/16-105
58	58	35 ILCS 200/23-15
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77	77	1 or some of them, are not presently maintained in electronic
78	78	2 format, the township assessor, multi-township assessor, or
79	79	3 chief county assessment officer shall, as soon as may be
80	80	4 feasible, convert all assessment records into electronic
81	81	5 format and maintain those records in that format thereafter,
82	82	6 and shall, as soon as feasible, make those records available
83	83	7 for immediate public inspection, preferably through Internet
84	84	8 access.
85	85	9 (c) When a person requests a copy of a record maintained in
86	86	10 an electronic format, the custodian of the records shall
87	87	11 furnish it in the electronic format specified by the
88	88	12 requester, if feasible. If it is not feasible to furnish the
89	89	13 records in the specified electronic format, then the custodian
90	90	14 shall furnish it in the format in which it is maintained by the
91	91	15 assessor or chief county assessment officer or in paper format
92	92	16 at the option of the requester. The assessor or chief county
93	93	17 assessment officer may charge the requester for the actual
94	94	18 cost of purchasing the recording medium, whether disc,
95	95	19 diskette, tape or other medium. The requester may not be
96	96	20 charged for the costs of any search and review of the records
97	97	21 or other personnel costs associated with reproducing the
98	98	22 records, except that charges may be made in cases of
99	99	23 commercial requests as provided in subsection (f) of Section 6
100	100	24 of the Freedom of Information Act.
101	101	25 (d) "Commercial request" has the meaning provided in the
102	102	26 Freedom of Information Act, provided that any request made by
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113	113	1 a taxpayer or the taxpayer's legal representative for purposes
114	114	2 of reviewing or challenging the accuracy, legality, or
115	115	3 constitutionality of the taxpayer's assessment or other
116	116	4 assessments in relation to such a review or challenge shall
117	117	5 not be considered to be a commercial request.
118	118	6 (Source: P.A. 83-1312; 88-455.)
119	119	7 (35 ILCS 200/16-8)
120	120	8 Sec. 16-8. Books and records of chief county assessment
121	121	9 officer.
122	122	10 (a) In counties with 3,000,000 or more inhabitants, the
123	123	11 chief county assessment officer shall maintain records of the
124	124	12 assessed value of each parcel of property and shall enter upon
125	125	13 appropriate the property records record card of each town or
126	126	14 city lot or parcel of land the elements (or basis) of valuation
127	127	15 and computations that are taken into consideration by the
128	128	16 chief county assessment officer in ascertaining and
129	129	17 determining the fair cash value of each town or city lot or
130	130	18 parcel of land and improvements of each improvement thereon,
131	131	19 including the basic approach (cost, sales comparison, or
132	132	20 income) used to estimate the value of the property, and all
133	133	21 other elements or factors (shown by percentages or otherwise)
134	134	22 that were taken into consideration in determining the fair
135	135	23 cash value of each parcel of property, including, but not
136	136	24 limited to, capitalization rates and tax loads, rental income
137	137	25 data and any adjustments thereto, ratios of expenses to
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148	148	1 income, net income, vacancy and collection loss, reproduction
149	149	2 or replacement cost calculators or manuals, physical,
150	150	3 functional, and economic depreciation or obsolescence, and
151	151	4 comparable sales and sales adjustment factors. The disclosure
152	152	5 of the elements (or basis) of valuation on the assessment
153	153	6 records shall be sufficient to explain how the fair cash value
154	154	7 and the assessment of each parcel of property was estimated
155	155	8 and determined by the chief county assessment officer as
156	156	9 enhancing or detracting elements (such as depth, corner,
157	157	10 alley, railway or other elements). The assessment officer
158	158	11 shall maintain the records for at least 10 years. Upon request
159	159	12 by the board of appeals (until the first Monday in December
160	160	13 1998 and the board of review beginning the first Monday in
161	161	14 December 1998 and thereafter), the officer shall immediately
162	162	15 furnish all of the requested records to the board. The records
163	163	16 shall be available, on request, to the taxpayer at any time, as
164	164	17 provided in Section 9-20. The chief county assessment officer
165	165	18 shall certify, in writing, the amount of the assessment to the
166	166	19 board. If the records maintained by the chief county
167	167	20 assessment officer at the time the assessment is certified to
168	168	21 the board and at all times thereafter do not disclose under
169	169	22 subsection (a) contain none of the elements (or basis) of
170	170	23 valuation for the parcel sufficiently to explain how the
171	171	24 valuation of that parcel was determined, then any increase by
172	172	25 the chief county assessment officer shall be considered
173	173	26 invalid by the board of review, the Property Tax Appeal Board,
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184	184	1 or the circuit court acting on a complaint under this Code
185	185	2 Section 16-120; and no action by the board of review under
186	186	3 Section 16-120 shall result in an increase in the valuation
187	187	4 for the parcel for the current assessment year.
188	188	5 (b) In counties with 3,000,000 or more inhabitants, the
189	189	6 notice given by the chief county assessment officer to a
190	190	7 taxpayer of a proposed increase in assessment shall designate
191	191	8 the reason for the increase. If a taxpayer files an assessment
192	192	9 complaint with the chief county assessment officer, the
193	193	10 notification to the taxpayer of a determination on the
194	194	11 assessment complaint shall designate the reason for the
195	195	12 result.
196	196	13 (c) The provisions of this Section shall be applicable
197	197	14 beginning with the assessment for the 1997 tax year.
198	198	15 (Source: P.A. 89-718, eff. 3-7-97; 90-4, eff. 3-7-97.)
199	199	16 (35 ILCS 200/16-105)
200	200	17 Sec. 16-105. Time of meeting - Public records. In counties
201	201	18 with 3,000,000 or more inhabitants, the board of appeals
202	202	19 (until the first Monday in December 1998 and the board of
203	203	20 review beginning the first Monday in December 1998 and
204	204	21 thereafter) shall meet on or before the second Monday in
205	205	22 September in each year for the purpose of revising the
206	206	23 assessment of property as provided for in this Code. The
207	207	24 meeting may be adjourned from day to day as may be necessary.
208	208	25 All hearings conducted by the board under this Code shall
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219	219	1 be open to the public. All files maintained by the board
220	220	2 relating to the matters specified in Sections 16-95, 16-100,
221	221	3 and 16-140 shall be available for public inspection during
222	222	4 regular office hours. However, only the actual portions of the
223	223	5 income tax return relating to the property for which a
224	224	6 complaint has been filed shall be a public record. Copies of
225	225	7 such records shall be furnished upon request in the same
226	226	8 manner and upon the same terms as is provided with respect to
227	227	9 assessment records under Section 9-20. Whenever possible, all
228	228	10 such records shall be maintained by the board of review in
229	229	11 electronic format and shall be made available for immediate
230	230	12 public inspection, preferably through internet access. The
231	231	13 board may charge for the costs of copying, at 35 per page of
232	232	14 legal size or smaller and $1 for each larger page.
233	233	15 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
234	234	16 8-14-96.)
235	235	17 (35 ILCS 200/23-15)
236	236	18 Sec. 23-15. Tax objection procedure and hearing.
237	237	19 (a) A tax objection complaint under Section 23-10 shall be
238	238	20 filed in the circuit court of the county in which the subject
239	239	21 property is located. Joinder of plaintiffs shall be permitted
240	240	22 to the same extent permitted by law in any personal action
241	241	23 pending in the court and shall be in accordance with Section
242	242	24 2-404 of the Code of Civil Procedure; provided, however, that
243	243	25 no complaint shall be filed as a class action. The complaint
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254	254	1 shall name the county collector as defendant and may name
255	255	2 additional defendants as appropriate to the issues, and shall
256	256	3 specify any objections that the plaintiff may have to the
257	257	4 taxes in question. No appearance or answer by the county
258	258	5 collector to the tax objection complaint, nor any further
259	259	6 pleadings, need be filed. Amendments to the complaint may be
260	260	7 made to the same extent which, by law, could be made in any
261	261	8 personal action pending in the court. Answers, motions, and
262	262	9 other matters related to pleadings shall be in accordance with
263	263	10 the Code of Civil Procedure, provided that: (1) the county
264	264	11 collector need not appear or answer or otherwise plead in
265	265	12 response to the complaint except by order of the court; (2) the
266	266	13 court shall set by rule or order the initial time for other
267	267	14 defendants to answer or otherwise plead in response to the
268	268	15 complaint; and (3) in all cases in which the issues require the
269	269	16 collector to answer or otherwise plead in response to the
270	270	17 complaint, the court shall set by order the initial time for
271	271	18 such answer or other response. The time set for answers or
272	272	19 other responses shall be no later than 30 days after the
273	273	20 court's entry of the first case management order or after
274	274	21 joinder of a defendant subsequent to the first case management
275	275	22 order.
276	276	23 (b) (1) The court, sitting without a jury, shall hear and
277	277	24 determine all objections specified to the taxes, assessments,
278	278	25 or levies in question. This Section shall be construed to
279	279	26 provide a complete remedy for any claims with respect to those
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290	290	1 taxes, assessments, or levies, excepting only matters for
291	291	2 which an exclusive remedy is provided elsewhere in this Code.
292	292	3 (2) The taxes, assessments, and levies that are the
293	293	4 subject of the objection shall be presumed correct and legal,
294	294	5 but the presumption is rebuttable. The plaintiff has the
295	295	6 burden of proving any contested matter of fact is by clear and
296	296	7 convincing evidence.
297	297	8 (3) Objections to assessments shall be heard de novo by
298	298	9 the court. The court shall grant relief in the cases in which
299	299	10 the objector meets the burden of proof under this Section and
300	300	11 shows an assessment to be incorrect or illegal. If an
301	301	12 objection is made claiming incorrect valuation, the court
302	302	13 shall consider the objection without regard to the correctness
303	303	14 of any practice, procedure, or method of valuation followed by
304	304	15 the assessor, board of appeals, or board of review in making or
305	305	16 reviewing the assessment, and without regard to the intent or
306	306	17 motivation of any assessing official. The doctrine known as
307	307	18 constructive fraud is hereby abolished for purposes of all
308	308	19 challenges to taxes, assessments, or levies.
309	309	20 (c) If the court orders a refund of any part of the taxes
310	310	21 paid, it shall also order the payment of interest as provided
311	311	22 in Section 23-20. Appeals may be taken from final judgments as
312	312	23 in other civil cases.
313	313	24 (d) This amendatory Act of 1995 shall apply to all tax
314	314	25 objection matters still pending for any tax year, except as
315	315	26 provided in Sections 23-5 and 23-10 regarding procedures and
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326	326	1 time limitations for payment of taxes and filing tax objection
327	327	2 complaints.
328	328	3 (e) In counties with less than 3,000,000 inhabitants, if
329	329	4 the court renders a decision lowering the assessment of a
330	330	5 particular parcel on which a residence occupied by the owner
331	331	6 is situated, the reduced assessment, subject to equalization,
332	332	7 shall remain in effect for the remainder of the general
333	333	8 assessment period as provided in Sections 9-215 through 9-225,
334	334	9 unless that parcel is subsequently sold in an arm's length
335	335	10 transaction establishing a fair cash value for the parcel that
336	336	11 is different from the fair cash value on which the court's
337	337	12 assessment is based, or unless the decision of the court is
338	338	13 reversed or modified upon review.
339	339	14 (Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff.
340	340	15 7-11-95; 89-290, eff. 1-1-96; 89-593, eff. 8-1-96; 89-626,
341	341	16 eff. 8-9-96.)
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