Illinois 2025-2026 Regular Session

Illinois House Bill HB2510 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 HB2510 Introduced , by Rep. Brad Stephens SYNOPSIS AS INTRODUCED: 35 ILCS 200/16-5535 ILCS 200/16-95 Amends the Property Tax Code. Provides that a copy of the complaint shall also be served on each taxing district in which the property is located at least 90 days prior to the board of review hearing on the complaint. Effective immediately. LRB104 08397 HLH 18448 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2510 Introduced , by Rep. Brad Stephens SYNOPSIS AS INTRODUCED: 35 ILCS 200/16-5535 ILCS 200/16-95 35 ILCS 200/16-55 35 ILCS 200/16-95 Amends the Property Tax Code. Provides that a copy of the complaint shall also be served on each taxing district in which the property is located at least 90 days prior to the board of review hearing on the complaint. Effective immediately. LRB104 08397 HLH 18448 b LRB104 08397 HLH 18448 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2510 Introduced , by Rep. Brad Stephens SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/16-5535 ILCS 200/16-95 35 ILCS 200/16-55 35 ILCS 200/16-95
4	4	35 ILCS 200/16-55
5	5	35 ILCS 200/16-95
6	6	Amends the Property Tax Code. Provides that a copy of the complaint shall also be served on each taxing district in which the property is located at least 90 days prior to the board of review hearing on the complaint. Effective immediately.
7	7	LRB104 08397 HLH 18448 b LRB104 08397 HLH 18448 b
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9	9	A BILL FOR
10	10	HB2510LRB104 08397 HLH 18448 b HB2510 LRB104 08397 HLH 18448 b
11	11	HB2510 LRB104 08397 HLH 18448 b
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 16-55 and 16-95 as follows:
17	17	6 (35 ILCS 200/16-55)
18	18	7 Sec. 16-55. Complaints.
19	19	8 (a) On written complaint that any property is overassessed
20	20	9 or underassessed, the board shall review the assessment, and
21	21	10 correct it, as appears to be just, but in no case shall the
22	22	11 property be assessed at a higher percentage of fair cash value
23	23	12 than other property in the assessment district prior to
24	24	13 equalization by the board or the Department.
25	25	14 (b) The board shall include compulsory sales in reviewing
26	26	15 and correcting assessments, including, but not limited to,
27	27	16 those compulsory sales submitted by the complainant, if the
28	28	17 board determines that those sales reflect the same property
29	29	18 characteristics and condition as those originally used to make
30	30	19 the assessment. The board shall also consider whether the
31	31	20 compulsory sale would otherwise be considered an arm's length
32	32	21 transaction.
33	33	22 (c) If a complaint is filed by an attorney on behalf of a
34	34	23 complainant, all notices and correspondence from the board
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38	38	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2510 Introduced , by Rep. Brad Stephens SYNOPSIS AS INTRODUCED:
39	39	35 ILCS 200/16-5535 ILCS 200/16-95 35 ILCS 200/16-55 35 ILCS 200/16-95
40	40	35 ILCS 200/16-55
41	41	35 ILCS 200/16-95
42	42	Amends the Property Tax Code. Provides that a copy of the complaint shall also be served on each taxing district in which the property is located at least 90 days prior to the board of review hearing on the complaint. Effective immediately.
43	43	LRB104 08397 HLH 18448 b LRB104 08397 HLH 18448 b
44	44	LRB104 08397 HLH 18448 b
45	45	A BILL FOR
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51	51	35 ILCS 200/16-55
52	52	35 ILCS 200/16-95
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71	71	1 relating to the appeal shall be directed to the attorney. The
72	72	2 board may require proof of the attorney's authority to
73	73	3 represent the taxpayer. If the attorney fails to provide proof
74	74	4 of authority within the compliance period granted by the board
75	75	5 pursuant to subsection (d), the board may dismiss the
76	76	6 complaint. The Board shall send, electronically or by mail,
77	77	7 notice of the dismissal to the attorney and complainant.
78	78	8 (d) A complaint to affect the assessment for the current
79	79	9 year shall be filed on or before 30 calendar days after the
80	80	10 date of publication of the assessment list under Section
81	81	11 12-10. Upon receipt of a written complaint that is timely
82	82	12 filed under this Section, the board of review shall docket the
83	83	13 complaint. If the complaint does not comply with the board of
84	84	14 review rules adopted under Section 9-5 entitling the
85	85	15 complainant to a hearing, the board shall send, electronically
86	86	16 or by mail, notification acknowledging receipt of the
87	87	17 complaint. The notification must identify which rules have not
88	88	18 been complied with and provide the complainant with not less
89	89	19 than 10 business days to bring the complaint into compliance
90	90	20 with those rules. If the complainant complies with the board
91	91	21 of review rules either upon the initial filing of a complaint
92	92	22 or within the time as extended by the board of review for
93	93	23 compliance, then the board of review shall send,
94	94	24 electronically or by mail, a notice of hearing and the board
95	95	25 shall hear the complaint and shall issue and send,
96	96	26 electronically or by mail, a decision upon resolution. Except
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107	107	1 as otherwise provided in subsection (c), if the complainant
108	108	2 has not complied with the rules within the time as extended by
109	109	3 the board of review, the board shall nonetheless issue and
110	110	4 send a decision. The board of review may adopt rules allowing
111	111	5 any party to attend and participate in a hearing by telephone
112	112	6 or electronically.
113	113	7 (d-5) Complaints and other written correspondence sent by
114	114	8 the United States mail shall be considered filed as of the
115	115	9 postmark date in accordance with Section 1.25 of the Statute
116	116	10 on Statutes. Complaints and other written correspondence sent
117	117	11 by a delivery service other than the United States Postal
118	118	12 System shall be considered as filed as of the date sent as
119	119	13 indicated by the shipper's tracking label. If allowed by board
120	120	14 of review rule, complaints and other written correspondence
121	121	15 transmitted electronically shall be considered filed as of the
122	122	16 date received.
123	123	17 (e) The board may also, at any time before its revision of
124	124	18 the assessments is completed in every year, increase, reduce
125	125	19 or otherwise adjust the assessment of any property, making
126	126	20 changes in the valuation as may be just, and shall have full
127	127	21 power over the assessment of any person and may do anything in
128	128	22 regard thereto that it may deem necessary to make a just
129	129	23 assessment, but the property shall not be assessed at a higher
130	130	24 percentage of fair cash value than the assessed valuation of
131	131	25 other property in the assessment district prior to
132	132	26 equalization by the board or the Department.
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143	143	1 (f) No assessment shall be increased until the person to
144	144	2 be affected has been notified and given an opportunity to be
145	145	3 heard, except as provided below.
146	146	4 (g) Before making any reduction in assessments of its own
147	147	5 motion, the board of review shall give notice to the assessor
148	148	6 or chief county assessment officer who certified the
149	149	7 assessment, and give the assessor or chief county assessment
150	150	8 officer an opportunity to be heard thereon.
151	151	9 (h) All complaints of errors in assessments of property
152	152	10 shall be in writing, and shall be filed by the complaining
153	153	11 party with the board of review, in the number of copies
154	154	12 required by board of review rule. A copy shall be filed by the
155	155	13 board of review with the assessor or chief county assessment
156	156	14 officer who certified the assessment.
157	157	15 (i) In all cases where a change in assessed valuation of
158	158	16 $100,000 or more is sought, the board of review shall also
159	159	17 serve a copy of the petition on all taxing districts as shown
160	160	18 on the last available tax bill at least 90 14 days prior to the
161	161	19 hearing on the complaint. Service may be by electronic means
162	162	20 if the taxing district consents to electronic service and
163	163	21 provides the board of review with a valid e-mail address for
164	164	22 the purpose of receiving service. All taxing districts shall
165	165	23 have an opportunity to be heard on the complaint. A taxing
166	166	24 district wishing to intervene shall file a request to
167	167	25 intervene with the board of review at least five days in
168	168	26 advance of a scheduled hearing. If board of review rules
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179	179	1 require the appellant to submit evidence in advance of a
180	180	2 hearing, then any evidence in support of the intervenor's
181	181	3 opinion of assessed value must be submitted to the board of
182	182	4 review and complainant no later than five calendar days prior
183	183	5 to the hearing. Service shall be made as set forth in
184	184	6 subsection (d-5), but if board of review rules allow
185	185	7 complaints and correspondence to be transmitted
186	186	8 electronically, then the intervenor's evidence shall be
187	187	9 transmitted electronically.
188	188	10 (i-5) If board of review rules require the appellant to
189	189	11 submit evidence in advance of a hearing, then any evidence to
190	190	12 support the assessor's opinion of assessed value must be
191	191	13 submitted to the board of review and the complainant (or, if
192	192	14 represented by an attorney, to the attorney) no later than
193	193	15 five calendar days prior to the hearing. Service shall be made
194	194	16 as set forth in subsection (d-5), but if board of review rules
195	195	17 allow complaints and correspondence to be transmitted
196	196	18 electronically, then the assessor's evidence shall be
197	197	19 transmitted electronically.
198	198	20 (j) Complaints shall be classified by townships or taxing
199	199	21 districts by the clerk of the board of review. All classes of
200	200	22 complaints shall be docketed numerically, each in its own
201	201	23 class, in the order in which they are presented, in books kept
202	202	24 for that purpose, which books shall be open to public
203	203	25 inspection. Complaints shall be considered by townships or
204	204	26 taxing districts until all complaints have been heard and
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215	215	1 passed upon by the board.
216	216	2 (Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16;
217	217	3 99-579, eff. 7-15-16.)
218	218	4 (35 ILCS 200/16-95)
219	219	5 Sec. 16-95. Powers and duties of board of appeals or
220	220	6 review; complaints. In counties with 3,000,000 or more
221	221	7 inhabitants, until the first Monday in December 1998, the
222	222	8 board of appeals in any year shall, on complaint that any
223	223	9 property is overassessed or underassessed, or is exempt,
224	224	10 review and order the assessment corrected.
225	225	11 Beginning the first Monday in December 1998 and
226	226	12 thereafter, in counties with 3,000,000 or more inhabitants,
227	227	13 the board of review:
228	228	14 (1) shall, on written complaint of any taxpayer or any
229	229	15 taxing district that has an interest in the assessment
230	230	16 that any property is overassessed, underassessed, or
231	231	17 exempt, review the assessment and confirm, revise,
232	232	18 correct, alter, or modify the assessment, as appears to be
233	233	19 just; and
234	234	20 (2) may, upon written motion of any one or more
235	235	21 members of the board that is made on or before the dates
236	236	22 specified in notices given under Section 16-110 for each
237	237	23 township and upon good cause shown, revise, correct,
238	238	24 alter, or modify any assessment (or part of an assessment)
239	239	25 of real property regardless of whether the taxpayer or
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250	250	1 owner of the property has filed a complaint with the
251	251	2 board; and
252	252	3 (3) shall, after the effective date of this amendatory
253	253	4 Act of the 96th General Assembly, pursuant to the
254	254	5 provisions of Sections 9-260, 9-265, 2-270, 16-135, and
255	255	6 16-140, review any omitted assessment proposed by the
256	256	7 county assessor and confirm, revise, correct, alter, or
257	257	8 modify the proposed assessment, as appears to be just.
258	258	9 No assessment may be changed by the board on its own motion
259	259	10 until the taxpayer in whose name the property is assessed and
260	260	11 the chief county assessment officer who certified the
261	261	12 assessment have been notified and given an opportunity to be
262	262	13 heard thereon.
263	263	14 All taxing districts shall have an opportunity to be heard
264	264	15 on the matter. The board of review shall also serve a copy of
265	265	16 the petition on each taxing district in which the property is
266	266	17 located, as shown on the last available tax bill, at least 90
267	267	18 days prior to the hearing on the complaint.
268	268	19 (Source: P.A. 96-1553, eff. 3-10-11.)
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