Illinois Senate Bill SB1326

Illinois 2025-2026 Regular Session

• Introduced: 1/28/25
• Refer: 1/28/25
• Refer: 2/4/25

Caption

PROP TX-PTAB HEARINGS

Impact

By allowing remote participation in hearings, SB1326 is expected to streamline the appeal process for property tax matters. This could result in faster resolution times, as logistics related to in-person hearings may be minimized. Furthermore, it extends the accessibility of the hearings to individuals who may otherwise encounter difficulties attending in person, potentially leading to increased participation among property owners who wish to contest their tax assessments.

Summary

SB1326 is an amendment to the Property Tax Code in Illinois, specifically tailored for counties with populations exceeding 700,000 but fewer than 725,000 residents. The main provision of the bill mandates that hearings upon appeal to the Property Tax Appeal Board (PTAB) can be conducted online. This move is aimed at modernizing the appeal process and providing greater accessibility for parties involved in property tax disputes. The bill stipulates that such online hearings will occur provided all participating parties agree to the remote format.

Contention

While the bill focuses on enhancing administrative efficiency and accessibility, it may raise concerns among stakeholders about fairness and the integrity of the review process. Some critics might argue that remote hearings could diminish the procedural safeguards inherent to in-person hearings, such as witness credibility assessments and the presentation of evidence. Additionally, the bill's requirement for the Property Tax Appeal Board to amend its rules of practice and procedure within a tight timeframe might lead to concerns over rushed implementations and potential oversight issues during the transition to remote hearings.