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HB4357 • 2026
PROP TX-DECISIONS
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
PROP TX-DECISIONS
Rule 19(a) / Re-referred to Rules Committee
Assigned to Revenue & Finance Committee
First Reading
Referred to Rules Committee
Filed with the Clerk by Rep. Robert "Bob" Rita
PROP TX-DECISIONS
Illinois General Assembly - Full Text of HB4357 Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. 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Full Text of HB4357 Home Legislation Full Text HB4357 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB4357 Introduced 1/14/2026, by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED: 35 ILCS 200/16-120 35 ILCS 200/16-125 Amends the Property Tax Code. Provides that, in making a decision upon a complaint filed by a complainant's agent, the board of review shall be limited to the evidence presented by the complainant or the complainant's agent, the county assessor, and a taxing district, and each complaint shall be limited to the grounds listed in the petition, the supporting documents filed with the board, and the rebuttal evidence filed with the board. Provides that no assessment may be revised and corrected until the complainant or the complainant's agent has been given a period of 30 days to review and rebut a decision of the board. Provides that an oral hearing shall be granted on request of any complainant or any complainant's agent. Provides that, when a board of review decision is made on a complaint, the board shall transmit a computer printout of the results, or make and sign a brief written statement of the decision (currently, a brief written statement of the reason for the change and the manner in which the method used by the assessor in making the assessment was erroneous). LRB104 16905 HLH 30316 b A BILL FOR HB4357 LRB104 16905 HLH 30316 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 16-120 and 16-125 as follows: 6 (35 ILCS 200/16-120) 7 Sec. 16-120. Decision on complaints. In counties with 8 3,000,000 or more inhabitants, at its meeting for the purpose 9 of revising and correcting the assessments, the board of 10 appeals (until the first Monday in December 1998 and the board 11 of review beginning the first Monday in December 1998 and 12 thereafter), upon complaint filed by a taxpayer or taxing 13 district as prescribed in this Code, may revise the entire 14 assessment of any taxpayer, or any part thereof, and correct 15 the same as shall appear to the board to be just. The 16 assessment of the property of any taxpayer shall not be 17 increased unless that taxpayer or that taxpayer's his agent 18 shall first have been notified in writing and been given an 19 opportunity to be heard. In making a decision upon a complaint 20 filed by a complainant's agent, the board shall be limited to 21 the evidence presented by the complainant or the complainant's 22 agent, the county assessor, and a taxing district, and each 23 complaint shall be limited to the grounds listed in the HB4357 - 2 - LRB104 16905 HLH 30316 b 1 petition, the supporting documents filed with the board, and 2 the rebuttal evidence filed with the board. No assessment may 3 be revised and corrected until the complainant or the 4 complainant's agent has been given a period of 30 days to 5 review and rebut a decision of the board. 6 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 7 8-14-96.) 8 (35 ILCS 200/16-125) 9 Sec. 16-125. Hearings. In counties with 3,000,000 or more 10 inhabitants, complaints filed with the board of appeals (until 11 the first Monday in December 1998 and the board of review 12 beginning the first Monday in December 1998 and thereafter) 13 shall be classified by townships. All complaints shall be 14 docketed numerically, in the order in which they are 15 presented, as nearly as possible, in books or computer records 16 kept for that purpose, which shall be open to public 17 inspection. The complaints shall be considered by townships 18 until they have been heard and passed upon by the board. After 19 completing final action on all matters in a township, the 20 board shall transmit such final actions to the county 21 assessor. 22 A hearing upon any complaint shall not be held until the 23 taxpayer affected and the county assessor have each been 24 notified and have been given an opportunity to be heard. An 25 oral hearing shall be granted on request of any complainant or HB4357 - 3 - LRB104 16905 HLH 30316 b 1 any complainant's agent. All hearings shall be open to the 2 public and the board shall sit together and hear the 3 representations of the interested parties or their 4 representatives. An order for a correction of any assessment 5 shall not be made unless both commissioners of the board, or a 6 majority of the members in the case of a board of review, 7 concur therein, in which case, an order for correction shall 8 be made in open session and entered in the records of the 9 board. Beginning with the 2027 assessment year, when a 10 decision is made on a complaint, When an assessment is ordered 11 corrected, the board shall transmit a computer printout of the 12 results, or make and sign a brief written statement of the 13 decision reason for the change and the manner in which the 14 method used by the assessor in making the assessment was 15 erroneous , and shall deliver a copy of the statement to the 16 county assessor , the complainant, and the complainant's agent, 17 if any . Upon request the board shall hear any taxpayer in 18 opposition to a proposed reduction in any assessment. 19 The board may destroy or otherwise dispose of complaints 20 and records pertaining thereto after the lapse of 5 years from 21 the date of filing. 22 (Source: P.A. 97-1054, eff. 1-1-13.) Footer Disclaimer This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. 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