Illinois 2025-2026 Regular Session

Illinois House Bill HB1846 Compare Versions

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

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1846 Introduced , by Rep. John M. Cabello SYNOPSIS AS INTRODUCED: 35 ILCS 200/16-2535 ILCS 200/16-55 Amends the Property Tax Code. Provides that assessment complaints shall be filed with the board of review within 60 calendar days (currently, 30 calendar days) after publication of the assessment list. LRB104 07445 HLH 17486 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1846 Introduced , by Rep. John M. Cabello SYNOPSIS AS INTRODUCED: 35 ILCS 200/16-2535 ILCS 200/16-55 35 ILCS 200/16-25 35 ILCS 200/16-55 Amends the Property Tax Code. Provides that assessment complaints shall be filed with the board of review within 60 calendar days (currently, 30 calendar days) after publication of the assessment list. LRB104 07445 HLH 17486 b LRB104 07445 HLH 17486 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1846 Introduced , by Rep. John M. Cabello SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/16-2535 ILCS 200/16-55 35 ILCS 200/16-25 35 ILCS 200/16-55
4	4	35 ILCS 200/16-25
5	5	35 ILCS 200/16-55
6	6	Amends the Property Tax Code. Provides that assessment complaints shall be filed with the board of review within 60 calendar days (currently, 30 calendar days) after publication of the assessment list.
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8	8	LRB104 07445 HLH 17486 b
9	9	A BILL FOR
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12	12	1 AN ACT concerning revenue.
13	13	2 Be it enacted by the People of the State of Illinois,
14	14	3 represented in the General Assembly:
15	15	4 Section 5. The Property Tax Code is amended by changing
16	16	5 Sections 16-25 and 16-55 as follows:
17	17	6 (35 ILCS 200/16-25)
18	18	7 Sec. 16-25. Review after complaint by taxing bodies. Any
19	19	8 taxing body that has an interest in an assessment made by any
20	20	9 local assessment officer or officers may have the assessment
21	21	10 reviewed by the board of review by filing a complaint in
22	22	11 writing with the board within 60 30 calendar days after
23	23	12 publication of the assessment list under Section 12-10. All
24	24	13 complaints shall identify and describe the particular property
25	25	14 and shall be filed with the board in duplicate. The board shall
26	26	15 make a determination as to the correct amount of the
27	27	16 assessment, but the board shall not increase the amount of the
28	28	17 assessment without first giving due notice and an opportunity
29	29	18 to be heard to the taxpayer affected.
30	30	19 (Source: P.A. 78-450; 88-455.)
31	31	20 (35 ILCS 200/16-55)
32	32	21 Sec. 16-55. Complaints.
33	33	22 (a) On written complaint that any property is overassessed
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1846 Introduced , by Rep. John M. Cabello SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/16-2535 ILCS 200/16-55 35 ILCS 200/16-25 35 ILCS 200/16-55
39	39	35 ILCS 200/16-25
40	40	35 ILCS 200/16-55
41	41	Amends the Property Tax Code. Provides that assessment complaints shall be filed with the board of review within 60 calendar days (currently, 30 calendar days) after publication of the assessment list.
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43	43	LRB104 07445 HLH 17486 b
44	44	A BILL FOR
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50	50	35 ILCS 200/16-25
51	51	35 ILCS 200/16-55
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70	70	1 or underassessed, the board shall review the assessment, and
71	71	2 correct it, as appears to be just, but in no case shall the
72	72	3 property be assessed at a higher percentage of fair cash value
73	73	4 than other property in the assessment district prior to
74	74	5 equalization by the board or the Department.
75	75	6 (b) The board shall include compulsory sales in reviewing
76	76	7 and correcting assessments, including, but not limited to,
77	77	8 those compulsory sales submitted by the complainant, if the
78	78	9 board determines that those sales reflect the same property
79	79	10 characteristics and condition as those originally used to make
80	80	11 the assessment. The board shall also consider whether the
81	81	12 compulsory sale would otherwise be considered an arm's length
82	82	13 transaction.
83	83	14 (c) If a complaint is filed by an attorney on behalf of a
84	84	15 complainant, all notices and correspondence from the board
85	85	16 relating to the appeal shall be directed to the attorney. The
86	86	17 board may require proof of the attorney's authority to
87	87	18 represent the taxpayer. If the attorney fails to provide proof
88	88	19 of authority within the compliance period granted by the board
89	89	20 pursuant to subsection (d), the board may dismiss the
90	90	21 complaint. The Board shall send, electronically or by mail,
91	91	22 notice of the dismissal to the attorney and complainant.
92	92	23 (d) A complaint to affect the assessment for the current
93	93	24 year shall be filed on or before 60 30 calendar days after the
94	94	25 date of publication of the assessment list under Section
95	95	26 12-10. Upon receipt of a written complaint that is timely
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106	106	1 filed under this Section, the board of review shall docket the
107	107	2 complaint. If the complaint does not comply with the board of
108	108	3 review rules adopted under Section 9-5 entitling the
109	109	4 complainant to a hearing, the board shall send, electronically
110	110	5 or by mail, notification acknowledging receipt of the
111	111	6 complaint. The notification must identify which rules have not
112	112	7 been complied with and provide the complainant with not less
113	113	8 than 10 business days to bring the complaint into compliance
114	114	9 with those rules. If the complainant complies with the board
115	115	10 of review rules either upon the initial filing of a complaint
116	116	11 or within the time as extended by the board of review for
117	117	12 compliance, then the board of review shall send,
118	118	13 electronically or by mail, a notice of hearing and the board
119	119	14 shall hear the complaint and shall issue and send,
120	120	15 electronically or by mail, a decision upon resolution. Except
121	121	16 as otherwise provided in subsection (c), if the complainant
122	122	17 has not complied with the rules within the time as extended by
123	123	18 the board of review, the board shall nonetheless issue and
124	124	19 send a decision. The board of review may adopt rules allowing
125	125	20 any party to attend and participate in a hearing by telephone
126	126	21 or electronically.
127	127	22 (d-5) Complaints and other written correspondence sent by
128	128	23 the United States mail shall be considered filed as of the
129	129	24 postmark date in accordance with Section 1.25 of the Statute
130	130	25 on Statutes. Complaints and other written correspondence sent
131	131	26 by a delivery service other than the United States Postal
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142	142	1 System shall be considered as filed as of the date sent as
143	143	2 indicated by the shipper's tracking label. If allowed by board
144	144	3 of review rule, complaints and other written correspondence
145	145	4 transmitted electronically shall be considered filed as of the
146	146	5 date received.
147	147	6 (e) The board may also, at any time before its revision of
148	148	7 the assessments is completed in every year, increase, reduce
149	149	8 or otherwise adjust the assessment of any property, making
150	150	9 changes in the valuation as may be just, and shall have full
151	151	10 power over the assessment of any person and may do anything in
152	152	11 regard thereto that it may deem necessary to make a just
153	153	12 assessment, but the property shall not be assessed at a higher
154	154	13 percentage of fair cash value than the assessed valuation of
155	155	14 other property in the assessment district prior to
156	156	15 equalization by the board or the Department.
157	157	16 (f) No assessment shall be increased until the person to
158	158	17 be affected has been notified and given an opportunity to be
159	159	18 heard, except as provided below.
160	160	19 (g) Before making any reduction in assessments of its own
161	161	20 motion, the board of review shall give notice to the assessor
162	162	21 or chief county assessment officer who certified the
163	163	22 assessment, and give the assessor or chief county assessment
164	164	23 officer an opportunity to be heard thereon.
165	165	24 (h) All complaints of errors in assessments of property
166	166	25 shall be in writing, and shall be filed by the complaining
167	167	26 party with the board of review, in the number of copies
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178	178	1 required by board of review rule. A copy shall be filed by the
179	179	2 board of review with the assessor or chief county assessment
180	180	3 officer who certified the assessment.
181	181	4 (i) In all cases where a change in assessed valuation of
182	182	5 $100,000 or more is sought, the board of review shall also
183	183	6 serve a copy of the petition on all taxing districts as shown
184	184	7 on the last available tax bill at least 14 days prior to the
185	185	8 hearing on the complaint. Service may be by electronic means
186	186	9 if the taxing district consents to electronic service and
187	187	10 provides the board of review with a valid e-mail address for
188	188	11 the purpose of receiving service. All taxing districts shall
189	189	12 have an opportunity to be heard on the complaint. A taxing
190	190	13 district wishing to intervene shall file a request to
191	191	14 intervene with the board of review at least five days in
192	192	15 advance of a scheduled hearing. If board of review rules
193	193	16 require the appellant to submit evidence in advance of a
194	194	17 hearing, then any evidence in support of the intervenor's
195	195	18 opinion of assessed value must be submitted to the board of
196	196	19 review and complainant no later than five calendar days prior
197	197	20 to the hearing. Service shall be made as set forth in
198	198	21 subsection (d-5), but if board of review rules allow
199	199	22 complaints and correspondence to be transmitted
200	200	23 electronically, then the intervenor's evidence shall be
201	201	24 transmitted electronically.
202	202	25 (i-5) If board of review rules require the appellant to
203	203	26 submit evidence in advance of a hearing, then any evidence to
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