PROP TX-BILL OF RIGHTS

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HB4290 - 104th General Assembly

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4290

Introduced 1/14/2026, by Rep. Jed Davis

SYNOPSIS AS INTRODUCED:

35 ILCS 200/18-56
35 ILCS 200/18-91 new
35 ILCS 200/20-15
35 ILCS 200/24-37 new

Amends the Property Tax Code. Provides that each property tax bill
shall contain certain specified information. Provides that each property
tax bill shall contain a QR code link that provides contact information for
the county assessor, the tax bill history for the property for the 5
immediately preceding taxable years, and a copy of the budget and levy
ordinance for each taxing district in which the property is located.
Creates a Property Taxpayer's Bill of Rights. Amends the Truth in Taxation
Law to provide that each taxing district shall provide notice to taxpayers
if the taxing district adopts an aggregate levy that exceeds 105% of the
aggregate levy for the preceding year.
LRB104 16667 HLH 30071 b

A BILL FOR

HB4290
LRB104 16667 HLH 30071 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
Section 18-56 and 20-15 and by adding Sections 18-91 and 24-37
6
as follows:

7

(35 ILCS 200/18-56)
8

Sec. 18-56.
Legislative purpose.
The purpose of this Law
9
is to require taxing districts
(i)
to disclose by publication
10
and to hold a public hearing on their intention to adopt an
11
aggregate levy in
an amount that is

amounts
more than 105% of
12
the amount of property taxes extended or estimated to be
13
extended, including any amount abated by the taxing district
14
prior to such extension, upon the final aggregate levy of the
15
preceding year
and (ii) to provide individual notice to
16
taxpayers if the taxing district adopts an aggregate levy that
17
exceeds that amount
.
18
(Source: P.A. 88-660, eff. 9-16-94.)

19

(35 ILCS 200/18-91 new)
20

Sec. 18-91.
Letter of notice of levy increase.
Beginning
21
in levy year 2027, if a taxing district adopts an aggregate
22
levy that exceeds 105% of the amount of property taxes

HB4290
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LRB104 16667 HLH 30071 b
1
extended or estimated to be extended, including any amount
2
abated by the taxing district prior to such extension, upon
3
the final aggregate levy of the preceding year, then, within
4
60 days after the adoption of the budget and levy ordinance,
5
the taxing district shall send a notice to all property owners
6
in the district setting forth the amount of the aggregate
7
extension for the applicable taxable year, the percentage
8
increase over the previous taxable year's aggregate levy, and
9
the vote of each member of the corporate authorities of the
10
taxing district in connection with the applicable budget and
11
levy ordinance. The notice shall include, in 14-point font,
12
the following statement: "YOUR LOCAL TAXING DISTRICT HAS VOTED
13
TO INCREASE YOUR PROPERTY TAXES.".

14

(35 ILCS 200/20-15)
15

Sec. 20-15.
Information on bill or separate statement.
16
There shall be printed on each bill, or on a separate slip
17
which shall be mailed with the bill:
18

(a) a statement itemizing the rate at which taxes have
19

been extended for each of the taxing districts in the
20

county in whose district the property is located, and in
21

those counties utilizing electronic data processing
22

equipment the dollar amount of tax due from the person
23

assessed allocable to each of those taxing districts,
24

including a separate statement of the dollar amount of tax
25

due which is allocable to a tax levied under the Illinois

HB4290
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LRB104 16667 HLH 30071 b
1

Local Library Act or to any other tax levied by a
2

municipality or township for public library purposes,
3

(b) a separate statement for each of the taxing
4

districts of the dollar amount of tax due which is
5

allocable to a tax levied under the Illinois Pension Code
6

or to any other tax levied by a municipality or township
7

for public pension or retirement purposes,
8

(b-5) a list of each tax increment financing (TIF)
9

district in which the property is located, the dollar
10

amount of tax due that is allocable to the TIF district,
11

and each redevelopment project that (i) is associated with
12

the TIF district and (ii) has been completed during or
13

before the taxable year for which the bill is prepared or
14

is in the process of being completed during that taxable
15

year,
16

(c) the total tax rate,
17

(d) the total amount of tax due,
and
18

(e) the amount by which the total tax and the tax
19

allocable to each taxing district differs from the
20

taxpayer's last prior tax bill
,

.
21

(f) the percentage change in the taxpayer's total tax
22

bill from the previous taxable year,

23

(g) the equalized assessed value of the property for
24

the immediately preceding taxable year,

25

(h) the total amount of tax due for the property for
26

the immediately preceding taxable year, and

HB4290
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LRB104 16667 HLH 30071 b
1

(i) the dollar amount of the taxpayer's total tax bill
2

for the current taxable year that is attributable to a
3

ballot initiative or referendum and the date on which each
4

property tax-related change made by that ballot initiative
5

or referendum will expire; each property tax-related
6

change attributable to a ballot initiative or referendum
7

shall be a separate line item.

8

Each tax bill shall contain a QR code link that provides
9
contact information for the county assessor, the tax bill
10
history for the property for the 5 immediately preceding
11
taxable years, and a copy of the budget and levy ordinance for
12
each taxing district in which the property is located.

13

The county treasurer shall ensure that only those taxing
14
districts in which a parcel of property is located shall be
15
listed on the bill for that property.
16

In all counties the statement shall also provide:
17

(1) the property index number or other suitable
18

description,
19

(2) the assessment of the property,
20

(3) the statutory amount of each homestead exemption
21

applied to the property,
22

(4) the assessed value of the property after
23

application of all homestead exemptions,
24

(5) the equalization factors imposed by the county and
25

by the Department, and
26

(6) the equalized assessment resulting from the

HB4290
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LRB104 16667 HLH 30071 b
1

application of the equalization factors to the basic
2

assessment.
3

In all counties which do not classify property for
4
purposes of taxation, for property on which a single family
5
residence is situated the statement shall also include a
6
statement to reflect the fair cash value determined for the
7
property. In all counties which classify property for purposes
8
of taxation in accordance with Section 4 of Article IX of the
9
Illinois Constitution, for parcels of residential property in
10
the lowest assessment classification the statement shall also
11
include a statement to reflect the fair cash value determined
12
for the property.
13

In all counties, the statement must include information
14
that certain taxpayers may be eligible for tax exemptions,
15
abatements, and other assistance programs and that, for more
16
information, taxpayers should consult with the office of their
17
township or county assessor and with the Department of
18
Revenue. For bills mailed on or after January 1, 2026, the
19
statement must include, in bold face type, a list of
20
exemptions available to taxpayers and contact information for
21
the chief county assessment officer.
22

In counties which use the estimated or accelerated billing
23
methods, these statements shall only be provided with the
24
final installment of taxes due. The provisions of this Section
25
create a mandatory statutory duty. They are not merely
26
directory or discretionary. The failure or neglect of the

HB4290
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LRB104 16667 HLH 30071 b
1
collector to mail the bill, or the failure of the taxpayer to
2
receive the bill, shall not affect the validity of any tax, or
3
the liability for the payment of any tax.
4
(Source: P.A. 103-592, eff. 1-1-25; 104-6, eff. 6-16-25.)

5

(35 ILCS 200/24-37 new)
6

Sec. 24-37.
Property Taxpayer's Bill of Rights.
Each
7
taxpayer has the right to:
8

(1) a clear, accurate tax bill;

9

(2) notices required under the Truth in Taxation Law;

10

(3) appeal property assessments in accordance with
11

this Code;

12

(4) view the budget and levy ordinance for each taxing
13

district in which the taxpayer's property is located;

14

(5) attend the budget and levy hearing for each taxing
15

district in which the taxpayer's property is located;

16

(6) understand the diversion of moneys under the Tax
17

Increment Allocation Redevelopment Act; and

18

(7) have open communication with local leaders.

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