PROP TX-COMPLAINTS

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HB1846 - 104th General Assembly

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB1846

Introduced 1/29/2025, by Rep. John M. Cabello

SYNOPSIS AS INTRODUCED:

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

A BILL FOR

HB1846
LRB104 07445 HLH 17486 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 16-25 and 16-55 as follows:

6

(35 ILCS 200/16-25)
7

Sec. 16-25.
Review after complaint by taxing bodies.
Any
8
taxing body that has an interest in an assessment made by any
9
local assessment officer or officers may have the assessment
10
reviewed by the board of review by filing a complaint in
11
writing with the board within
60

30
calendar days after
12
publication of the assessment list under Section 12-10. All
13
complaints shall identify and describe the particular property
14
and shall be filed with the board in duplicate. The board shall
15
make a determination as to the correct amount of the
16
assessment, but the board shall not increase the amount of the
17
assessment without first giving due notice and an opportunity
18
to be heard to the taxpayer affected.
19
(Source: P.A. 78-450; 88-455.)

20

(35 ILCS 200/16-55)
21

Sec. 16-55.
Complaints.

22

(a) On written complaint that any property is overassessed

HB1846
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LRB104 07445 HLH 17486 b
1
or underassessed, the board shall review the assessment, and
2
correct it, as appears to be just, but in no case shall the
3
property be assessed at a higher percentage of fair cash value
4
than other property in the assessment district prior to
5
equalization by the board or the Department.
6

(b) The board shall include compulsory sales in reviewing
7
and correcting assessments, including, but not limited to,
8
those compulsory sales submitted by the complainant, if the
9
board determines that those sales reflect the same property
10
characteristics and condition as those originally used to make
11
the assessment. The board shall also consider whether the
12
compulsory sale would otherwise be considered an arm's length
13
transaction.
14

(c) If a complaint is filed by an attorney on behalf of a
15
complainant, all notices and correspondence from the board
16
relating to the appeal shall be directed to the attorney. The
17
board may require proof of the attorney's authority to
18
represent the taxpayer. If the attorney fails to provide proof
19
of authority within the compliance period granted by the board
20
pursuant to subsection (d), the board may dismiss the
21
complaint. The Board shall send, electronically or by mail,
22
notice of the dismissal to the attorney and complainant.
23

(d) A complaint to affect the assessment for the current
24
year shall be filed on or before
60

30
calendar days after the
25
date of publication of the assessment list under Section
26
12-10. Upon receipt of a written complaint that is timely

HB1846
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LRB104 07445 HLH 17486 b
1
filed under this Section, the board of review shall docket the
2
complaint. If the complaint does not comply with the board of
3
review rules adopted under Section 9-5 entitling the
4
complainant to a hearing, the board shall send, electronically
5
or by mail, notification acknowledging receipt of the
6
complaint. The notification must identify which rules have not
7
been complied with and provide the complainant with not less
8
than 10 business days to bring the complaint into compliance
9
with those rules. If the complainant complies with the board
10
of review rules either upon the initial filing of a complaint
11
or within the time as extended by the board of review for
12
compliance, then the board of review shall send,
13
electronically or by mail, a notice of hearing and the board
14
shall hear the complaint and shall issue and send,
15
electronically or by mail, a decision upon resolution. Except
16
as otherwise provided in subsection (c), if the complainant
17
has not complied with the rules within the time as extended by
18
the board of review, the board shall nonetheless issue and
19
send a decision. The board of review may adopt rules allowing
20
any party to attend and participate in a hearing by telephone
21
or electronically.
22

(d-5) Complaints and other written correspondence sent by
23
the United States mail shall be considered filed as of the
24
postmark date in accordance with Section 1.25 of the Statute
25
on Statutes. Complaints and other written correspondence sent
26
by a delivery service other than the United States Postal

HB1846
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LRB104 07445 HLH 17486 b
1
System shall be considered as filed as of the date sent as
2
indicated by the shipper's tracking label. If allowed by board
3
of review rule, complaints and other written correspondence
4
transmitted electronically shall be considered filed as of the
5
date received.
6

(e) The board may also, at any time before its revision of
7
the assessments is completed in every year, increase, reduce
8
or otherwise adjust the assessment of any property, making
9
changes in the valuation as may be just, and shall have full
10
power over the assessment of any person and may do anything in
11
regard thereto that it may deem necessary to make a just
12
assessment, but the property shall not be assessed at a higher
13
percentage of fair cash value than the assessed valuation of
14
other property in the assessment district prior to
15
equalization by the board or the Department.
16

(f) No assessment shall be increased until the person to
17
be affected has been notified and given an opportunity to be
18
heard, except as provided below.
19

(g) Before making any reduction in assessments of its own
20
motion, the board of review shall give notice to the assessor
21
or chief county assessment officer who certified the
22
assessment, and give the assessor or chief county assessment
23
officer an opportunity to be heard thereon.
24

(h) All complaints of errors in assessments of property
25
shall be in writing, and shall be filed by the complaining
26
party with the board of review, in the number of copies

HB1846
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LRB104 07445 HLH 17486 b
1
required by board of review rule. A copy shall be filed by the
2
board of review with the assessor or chief county assessment
3
officer who certified the assessment.
4

(i) In all cases where a change in assessed valuation of
5
$100,000 or more is sought, the board of review shall also
6
serve a copy of the petition on all taxing districts as shown
7
on the last available tax bill at least 14 days prior to the
8
hearing on the complaint. Service may be by electronic means
9
if the taxing district consents to electronic service and
10
provides the board of review with a valid e-mail address for
11
the purpose of receiving service. All taxing districts shall
12
have an opportunity to be heard on the complaint. A taxing
13
district wishing to intervene shall file a request to
14
intervene with the board of review at least five days in
15
advance of a scheduled hearing. If board of review rules
16
require the appellant to submit evidence in advance of a
17
hearing, then any evidence in support of the intervenor's
18
opinion of assessed value must be submitted to the board of
19
review and complainant no later than five calendar days prior
20
to the hearing. Service shall be made as set forth in
21
subsection (d-5), but if board of review rules allow
22
complaints and correspondence to be transmitted
23
electronically, then the intervenor's evidence shall be
24
transmitted electronically.
25

(i-5) If board of review rules require the appellant to
26
submit evidence in advance of a hearing, then any evidence to

HB1846
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LRB104 07445 HLH 17486 b
1
support the assessor's opinion of assessed value must be
2
submitted to the board of review and the complainant (or, if
3
represented by an attorney, to the attorney) no later than
4
five calendar days prior to the hearing. Service shall be made
5
as set forth in subsection (d-5), but if board of review rules
6
allow complaints and correspondence to be transmitted
7
electronically, then the assessor's evidence shall be
8
transmitted electronically.
9

(j) Complaints shall be classified by townships or taxing
10
districts by the clerk of the board of review. All classes of
11
complaints shall be docketed numerically, each in its own
12
class, in the order in which they are presented, in books kept
13
for that purpose, which books shall be open to public
14
inspection. Complaints shall be considered by townships or
15
taxing districts until all complaints have been heard and
16
passed upon by the board.
17
(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16;
18
99-579, eff. 7-15-16.)

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