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
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
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
LRB104 08839 HLH 18894 b
A BILL FOR
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HB1818 LRB104 08839 HLH 18894 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Sections 9-20, 16-8, 16-105, and 23-15 as follows:
6 (35 ILCS 200/9-20)
7 Sec. 9-20. Property assessment records record cards.
8 (a) In all counties, all property records record cards
9 maintained by a township assessor, multi-township assessor, or
10 chief county assessment officer shall be public records, and
11 shall be available for public inspection during business
12 hours, subject to reasonable rules and regulations of the
13 custodian of the records. Upon request and payment of such
14 reasonable fee established by the custodian, a copy or
15 printout shall be provided to any person.
16 (b) Property assessment records record cards may be
17 established and maintained on electronic equipment or
18 microfiche, and that system may be the exclusive record of
19 property information. Where assessment records are presently
20 maintained in electronic format, the township assessor,
21 multi-township assessor, or chief county assessment officer
22 shall make those records available for immediate public
23 inspection through Internet access. Where assessment records,
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
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
LRB104 08839 HLH 18894 b
A BILL FOR
35 ILCS 200/9-20
35 ILCS 200/16-8
35 ILCS 200/16-105
35 ILCS 200/23-15
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1 or some of them, are not presently maintained in electronic
2 format, the township assessor, multi-township assessor, or
3 chief county assessment officer shall, as soon as may be
4 feasible, convert all assessment records into electronic
5 format and maintain those records in that format thereafter,
6 and shall, as soon as feasible, make those records available
7 for immediate public inspection, preferably through Internet
8 access.
9 (c) When a person requests a copy of a record maintained in
10 an electronic format, the custodian of the records shall
11 furnish it in the electronic format specified by the
12 requester, if feasible. If it is not feasible to furnish the
13 records in the specified electronic format, then the custodian
14 shall furnish it in the format in which it is maintained by the
15 assessor or chief county assessment officer or in paper format
16 at the option of the requester. The assessor or chief county
17 assessment officer may charge the requester for the actual
18 cost of purchasing the recording medium, whether disc,
19 diskette, tape or other medium. The requester may not be
20 charged for the costs of any search and review of the records
21 or other personnel costs associated with reproducing the
22 records, except that charges may be made in cases of
23 commercial requests as provided in subsection (f) of Section 6
24 of the Freedom of Information Act.
25 (d) "Commercial request" has the meaning provided in the
26 Freedom of Information Act, provided that any request made by
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1 a taxpayer or the taxpayer's legal representative for purposes
2 of reviewing or challenging the accuracy, legality, or
3 constitutionality of the taxpayer's assessment or other
4 assessments in relation to such a review or challenge shall
5 not be considered to be a commercial request.
6 (Source: P.A. 83-1312; 88-455.)
7 (35 ILCS 200/16-8)
8 Sec. 16-8. Books and records of chief county assessment
9 officer.
10 (a) In counties with 3,000,000 or more inhabitants, the
11 chief county assessment officer shall maintain records of the
12 assessed value of each parcel of property and shall enter upon
13 appropriate the property records record card of each town or
14 city lot or parcel of land the elements (or basis) of valuation
15 and computations that are taken into consideration by the
16 chief county assessment officer in ascertaining and
17 determining the fair cash value of each town or city lot or
18 parcel of land and improvements of each improvement thereon,
19 including the basic approach (cost, sales comparison, or
20 income) used to estimate the value of the property, and all
21 other elements or factors (shown by percentages or otherwise)
22 that were taken into consideration in determining the fair
23 cash value of each parcel of property, including, but not
24 limited to, capitalization rates and tax loads, rental income
25 data and any adjustments thereto, ratios of expenses to
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1 income, net income, vacancy and collection loss, reproduction
2 or replacement cost calculators or manuals, physical,
3 functional, and economic depreciation or obsolescence, and
4 comparable sales and sales adjustment factors. The disclosure
5 of the elements (or basis) of valuation on the assessment
6 records shall be sufficient to explain how the fair cash value
7 and the assessment of each parcel of property was estimated
8 and determined by the chief county assessment officer as
9 enhancing or detracting elements (such as depth, corner,
10 alley, railway or other elements). The assessment officer
11 shall maintain the records for at least 10 years. Upon request
12 by the board of appeals (until the first Monday in December
13 1998 and the board of review beginning the first Monday in
14 December 1998 and thereafter), the officer shall immediately
15 furnish all of the requested records to the board. The records
16 shall be available, on request, to the taxpayer at any time, as
17 provided in Section 9-20. The chief county assessment officer
18 shall certify, in writing, the amount of the assessment to the
19 board. If the records maintained by the chief county
20 assessment officer at the time the assessment is certified to
21 the board and at all times thereafter do not disclose under
22 subsection (a) contain none of the elements (or basis) of
23 valuation for the parcel sufficiently to explain how the
24 valuation of that parcel was determined, then any increase by
25 the chief county assessment officer shall be considered
26 invalid by the board of review, the Property Tax Appeal Board,
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1 or the circuit court acting on a complaint under this Code
2 Section 16-120; and no action by the board of review under
3 Section 16-120 shall result in an increase in the valuation
4 for the parcel for the current assessment year.
5 (b) In counties with 3,000,000 or more inhabitants, the
6 notice given by the chief county assessment officer to a
7 taxpayer of a proposed increase in assessment shall designate
8 the reason for the increase. If a taxpayer files an assessment
9 complaint with the chief county assessment officer, the
10 notification to the taxpayer of a determination on the
11 assessment complaint shall designate the reason for the
12 result.
13 (c) The provisions of this Section shall be applicable
14 beginning with the assessment for the 1997 tax year.
15 (Source: P.A. 89-718, eff. 3-7-97; 90-4, eff. 3-7-97.)
16 (35 ILCS 200/16-105)
17 Sec. 16-105. Time of meeting - Public records. In counties
18 with 3,000,000 or more inhabitants, the board of appeals
19 (until the first Monday in December 1998 and the board of
20 review beginning the first Monday in December 1998 and
21 thereafter) shall meet on or before the second Monday in
22 September in each year for the purpose of revising the
23 assessment of property as provided for in this Code. The
24 meeting may be adjourned from day to day as may be necessary.
25 All hearings conducted by the board under this Code shall
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1 be open to the public. All files maintained by the board
2 relating to the matters specified in Sections 16-95, 16-100,
3 and 16-140 shall be available for public inspection during
4 regular office hours. However, only the actual portions of the
5 income tax return relating to the property for which a
6 complaint has been filed shall be a public record. Copies of
7 such records shall be furnished upon request in the same
8 manner and upon the same terms as is provided with respect to
9 assessment records under Section 9-20. Whenever possible, all
10 such records shall be maintained by the board of review in
11 electronic format and shall be made available for immediate
12 public inspection, preferably through internet access. The
13 board may charge for the costs of copying, at 35 per page of
14 legal size or smaller and $1 for each larger page.
15 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
16 8-14-96.)
17 (35 ILCS 200/23-15)
18 Sec. 23-15. Tax objection procedure and hearing.
19 (a) A tax objection complaint under Section 23-10 shall be
20 filed in the circuit court of the county in which the subject
21 property is located. Joinder of plaintiffs shall be permitted
22 to the same extent permitted by law in any personal action
23 pending in the court and shall be in accordance with Section
24 2-404 of the Code of Civil Procedure; provided, however, that
25 no complaint shall be filed as a class action. The complaint
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1 shall name the county collector as defendant and may name
2 additional defendants as appropriate to the issues, and shall
3 specify any objections that the plaintiff may have to the
4 taxes in question. No appearance or answer by the county
5 collector to the tax objection complaint, nor any further
6 pleadings, need be filed. Amendments to the complaint may be
7 made to the same extent which, by law, could be made in any
8 personal action pending in the court. Answers, motions, and
9 other matters related to pleadings shall be in accordance with
10 the Code of Civil Procedure, provided that: (1) the county
11 collector need not appear or answer or otherwise plead in
12 response to the complaint except by order of the court; (2) the
13 court shall set by rule or order the initial time for other
14 defendants to answer or otherwise plead in response to the
15 complaint; and (3) in all cases in which the issues require the
16 collector to answer or otherwise plead in response to the
17 complaint, the court shall set by order the initial time for
18 such answer or other response. The time set for answers or
19 other responses shall be no later than 30 days after the
20 court's entry of the first case management order or after
21 joinder of a defendant subsequent to the first case management
22 order.
23 (b) (1) The court, sitting without a jury, shall hear and
24 determine all objections specified to the taxes, assessments,
25 or levies in question. This Section shall be construed to
26 provide a complete remedy for any claims with respect to those
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1 taxes, assessments, or levies, excepting only matters for
2 which an exclusive remedy is provided elsewhere in this Code.
3 (2) The taxes, assessments, and levies that are the
4 subject of the objection shall be presumed correct and legal,
5 but the presumption is rebuttable. The plaintiff has the
6 burden of proving any contested matter of fact is by clear and
7 convincing evidence.
8 (3) Objections to assessments shall be heard de novo by
9 the court. The court shall grant relief in the cases in which
10 the objector meets the burden of proof under this Section and
11 shows an assessment to be incorrect or illegal. If an
12 objection is made claiming incorrect valuation, the court
13 shall consider the objection without regard to the correctness
14 of any practice, procedure, or method of valuation followed by
15 the assessor, board of appeals, or board of review in making or
16 reviewing the assessment, and without regard to the intent or
17 motivation of any assessing official. The doctrine known as
18 constructive fraud is hereby abolished for purposes of all
19 challenges to taxes, assessments, or levies.
20 (c) If the court orders a refund of any part of the taxes
21 paid, it shall also order the payment of interest as provided
22 in Section 23-20. Appeals may be taken from final judgments as
23 in other civil cases.
24 (d) This amendatory Act of 1995 shall apply to all tax
25 objection matters still pending for any tax year, except as
26 provided in Sections 23-5 and 23-10 regarding procedures and
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1 time limitations for payment of taxes and filing tax objection
2 complaints.
3 (e) In counties with less than 3,000,000 inhabitants, if
4 the court renders a decision lowering the assessment of a
5 particular parcel on which a residence occupied by the owner
6 is situated, the reduced assessment, subject to equalization,
7 shall remain in effect for the remainder of the general
8 assessment period as provided in Sections 9-215 through 9-225,
9 unless that parcel is subsequently sold in an arm's length
10 transaction establishing a fair cash value for the parcel that
11 is different from the fair cash value on which the court's
12 assessment is based, or unless the decision of the court is
13 reversed or modified upon review.
14 (Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff.
15 7-11-95; 89-290, eff. 1-1-96; 89-593, eff. 8-1-96; 89-626,
16 eff. 8-9-96.)
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