Illinois 2025-2026 Regular Session

Illinois Senate Bill SB2102

Introduced
2/6/25  
Refer
2/6/25  
Refer
2/25/25  
Report Pass
3/6/25  
Engrossed
4/9/25  
Refer
4/9/25  

Caption

PROP TX-BUDGET FILING

Impact

If enacted, SB2102 will significantly impact how taxing districts manage their financial processes. The bill introduces a requirement for electronic filing, which is intended to enhance efficiency and accuracy in revenue reporting. Should a taxing district fail to comply with the submission timelines, the county clerk is granted the authority to withhold the tax levy, which emphasizes the importance of timely compliance with the new regulations. This could potentially lead to financial challenges for those districts that do not adapt to the new filing requirements in a timely manner.

Summary

SB2102 is legislation designed to amend the Property Tax Code in Illinois, specifically focusing on the requirements for filing budget and appropriation ordinances by taxing districts. The bill mandates that governing authorities of each taxing district submit their ordinances and revenue estimates to the county clerk within 30 days of adoption. This aims to streamline the processes associated with property tax levies and ensure transparent tracking of anticipated revenues at the district level.

Sentiment

The general sentiment surrounding SB2102 appears to be cautiously positive, particularly among proponents who advocate for improved transparency and efficiency in the budgeting process for local governments. Supporters believe that the bill will contribute to better financial management and accountability within taxing districts. However, there are concerns regarding the logistical implications of electronic filing, particularly the readiness of all districts to implement such changes swiftly and effectively.

Contention

Notable points of contention include the possible burden placed on smaller taxing districts that may lack the technology or resources required to comply with the electronic filing mandates. Stakeholders have expressed apprehension that this may create disparities between well-resourced districts and those struggling with budget and technological constraints. Additionally, some may argue against the stringent timelines imposed for filing this information, suggesting that they could lead to inadvertent penalties that may affect local services and operations.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.