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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB1818

Introduced 1/28/2025, by Rep. Curtis J. Tarver, II

SYNOPSIS AS INTRODUCED:

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

A BILL FOR

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,

HB1818
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LRB104 08839 HLH 18894 b
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

HB1818
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LRB104 08839 HLH 18894 b
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

HB1818
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LRB104 08839 HLH 18894 b
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,

HB1818
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LRB104 08839 HLH 18894 b
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

HB1818
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LRB104 08839 HLH 18894 b
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

HB1818
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LRB104 08839 HLH 18894 b
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

HB1818
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LRB104 08839 HLH 18894 b
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

HB1818
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LRB104 08839 HLH 18894 b
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.)

17

Section 99.
Effective date.
This Act takes effect upon
18
becoming law.

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