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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4358

Introduced 1/14/2026, by Rep. Robert "Bob" Rita

SYNOPSIS AS INTRODUCED:

35 ILCS 200/14-30
35 ILCS 200/16-55
35 ILCS 200/16-115

Amends the Property Tax Code. In provisions concerning appraisals,
provides that the appraisals submitted by the owner and occupant of the
property must be prepared for ad valorem purposes, must estimate the value
of the property as of January 1 of the assessment year at issue, and must
comply with all rules of the chief county assessment officer or the board
of review concerning the submission of appraisals. Provides that, if the
chief county assessment officer renders a decision lowering the assessed
valuation of the property, the county shall reimburse the property owner
for the cost of the appraisal.
LRB104 16884 HLH 30295 b

A BILL FOR

HB4358
LRB104 16884 HLH 30295 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 14-30, 16-55, and 16-115 as follows:

6

(35 ILCS 200/14-30)
7

Sec. 14-30.
Hearings on revisions or corrections; public
8
records.
In all counties, all hearings held by the chief
9
county assessment officer in support of or in opposition to a
10
proposed revision or correction in assessed valuation shall be
11
open to the public. All files maintained by the chief county
12
assessment officer relating to the assessed valuation of any
13
property, and all complaints, supporting documents, and other
14
evidence submitted by the complainant shall be available for
15
public inspection during regular office hours of the chief
16
county assessment officer.
17

Beginning with the 2027 assessment year, in counties with
18
3,000,000 or more inhabitants, if the owner and occupant of
19
property containing a single family residence wishes to
20
support a request for a revision or correction of the
21
valuation of the property by facts set forth in an appraisal
22
report of the property prepared by an Illinois Certified Real
23
Estate Appraiser in conformance with the Uniform Standards of

HB4358
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LRB104 16884 HLH 30295 b
1
Professional Appraisal Practice as currently adopted by the
2
Appraisal Standards Board, the property owner shall submit the
3
appraisal to the chief county assessment officer. The
4
submitted appraisal must be prepared for ad valorem purposes,
5
estimate the value of the property as of January 1 of the
6
assessment year at issue, and comply with all rules of the
7
chief county assessment officer concerning the submission of
8
appraisals. If the chief county assessment officer renders a
9
decision lowering the assessed valuation of the property, the
10
county shall reimburse the property owner for the cost of the
11
appraisal.

12

If a property owner wishes to support his or her request
13
for a revision or correction of valuation by facts set forth in
14
income tax returns, he or she shall submit the entire return to
15
the chief county assessment officer. However, only the
16
portions of the return relating to the property for which a
17
revision or correction is requested shall be a public record.
18
If requested by the chief county assessment officer, the
19
property owner shall execute a consent in favor of the chief
20
county assessment officer instructing the taxing body with
21
which the income tax return was filed to furnish a certified
22
copy of the return so that the accuracy of the copy submitted
23
to the chief county assessment officer may be verified.
24

The chief county assessment officer shall promptly furnish
25
to any person copies of all complaints, supporting documents
26
and other evidence submitted by a complainant, subject to the

HB4358
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LRB104 16884 HLH 30295 b
1
foregoing qualification, and all public records of the chief
2
county assessment officer for a fee of 35 cents per page of
3
legal size or smaller and $1 for each larger page.
4
(Source: P.A. 77-1709; 88-455.)

5

(35 ILCS 200/16-55)
6

Sec. 16-55.
Complaints.

7

(a) On written complaint that any property is overassessed
8
or underassessed, the board shall review the assessment, and
9
correct it, as appears to be just, but in no case shall the
10
property be assessed at a higher percentage of fair cash value
11
than other property in the assessment district prior to
12
equalization by the board or the Department.
13

(b) The board shall include compulsory sales in reviewing
14
and correcting assessments, including, but not limited to,
15
those compulsory sales submitted by the complainant, if the
16
board determines that those sales reflect the same property
17
characteristics and condition as those originally used to make
18
the assessment. The board shall also consider whether the
19
compulsory sale would otherwise be considered an arm's length
20
transaction.
21

(c) If a complaint is filed by an attorney on behalf of a
22
complainant, all notices and correspondence from the board
23
relating to the appeal shall be directed to the attorney. The
24
board may require proof of the attorney's authority to
25
represent the taxpayer. If the attorney fails to provide proof

HB4358
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LRB104 16884 HLH 30295 b
1
of authority within the compliance period granted by the board
2
pursuant to subsection (d), the board may dismiss the
3
complaint. The Board shall send, electronically or by mail,
4
notice of the dismissal to the attorney and complainant.
5

(d) A complaint to affect the assessment for the current
6
year shall be filed on or before 30 calendar days after the
7
date of publication of the assessment list under Section
8
12-10.
Beginning with the 2027 assessment year, if the
9
complainant is the owner and occupant of property containing a
10
single family residence and wishes to support the complaint
11
that the property is overassessed by facts set forth in an
12
appraisal report of the property prepared by an Illinois
13
Certified Real Estate Appraiser in conformance with the
14
Uniform Standards of Professional Appraisal Practice as
15
currently adopted by the Appraisal Standards Board, the
16
property owner shall submit the appraisal to the board of
17
review. The submitted appraisal must be prepared for ad
18
valorem purposes, estimate the value of the property as of
19
January 1 of the assessment year at issue, and comply with all
20
rules of the board of review concerning the submission of
21
appraisals. If the board of review renders a decision lowering
22
the assessed valuation of the property, the county shall
23
reimburse the complainant for the cost of the appraisal.
Upon
24
receipt of a written complaint that is timely filed under this
25
Section, the board of review shall docket the complaint. If
26
the complaint does not comply with the board of review rules

HB4358
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LRB104 16884 HLH 30295 b
1
adopted under Section 9-5 entitling the complainant to a
2
hearing, the board shall send, electronically or by mail,
3
notification acknowledging receipt of the complaint. The
4
notification must identify which rules have not been complied
5
with and provide the complainant with not less than 10
6
business days to bring the complaint into compliance with
7
those rules. If the complainant complies with the board of
8
review rules either upon the initial filing of a complaint or
9
within the time as extended by the board of review for
10
compliance, then the board of review shall send,
11
electronically or by mail, a notice of hearing and the board
12
shall hear the complaint and shall issue and send,
13
electronically or by mail, a decision upon resolution. Except
14
as otherwise provided in subsection (c), if the complainant
15
has not complied with the rules within the time as extended by
16
the board of review, the board shall nonetheless issue and
17
send a decision. The board of review may adopt rules allowing
18
any party to attend and participate in a hearing by telephone
19
or electronically.
20

(d-5) Complaints and other written correspondence sent by
21
the United States mail shall be considered filed as of the
22
postmark date in accordance with Section 1.25 of the Statute
23
on Statutes. Complaints and other written correspondence sent
24
by a delivery service other than the United States Postal
25
System shall be considered as filed as of the date sent as
26
indicated by the shipper's tracking label. If allowed by board

HB4358
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LRB104 16884 HLH 30295 b
1
of review rule, complaints and other written correspondence
2
transmitted electronically shall be considered filed as of the
3
date received.
4

(e) The board may also, at any time before its revision of
5
the assessments is completed in every year, increase, reduce
6
or otherwise adjust the assessment of any property, making
7
changes in the valuation as may be just, and shall have full
8
power over the assessment of any person and may do anything in
9
regard thereto that it may deem necessary to make a just
10
assessment, but the property shall not be assessed at a higher
11
percentage of fair cash value than the assessed valuation of
12
other property in the assessment district prior to
13
equalization by the board or the Department.
14

(f) No assessment shall be increased until the person to
15
be affected has been notified and given an opportunity to be
16
heard, except as provided below.
17

(g) Before making any reduction in assessments of its own
18
motion, the board of review shall give notice to the assessor
19
or chief county assessment officer who certified the
20
assessment, and give the assessor or chief county assessment
21
officer an opportunity to be heard thereon.
22

(h) All complaints of errors in assessments of property
23
shall be in writing, and shall be filed by the complaining
24
party with the board of review, in the number of copies
25
required by board of review rule. A copy shall be filed by the
26
board of review with the assessor or chief county assessment

HB4358
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LRB104 16884 HLH 30295 b
1
officer who certified the assessment.
2

(i) In all cases where a change in assessed valuation of
3
$100,000 or more is sought, the board of review shall also
4
serve a copy of the petition on all taxing districts as shown
5
on the last available tax bill at least 14 days prior to the
6
hearing on the complaint. Service may be by electronic means
7
if the taxing district consents to electronic service and
8
provides the board of review with a valid e-mail address for
9
the purpose of receiving service. All taxing districts shall
10
have an opportunity to be heard on the complaint. A taxing
11
district wishing to intervene shall file a request to
12
intervene with the board of review at least five days in
13
advance of a scheduled hearing. If board of review rules
14
require the appellant to submit evidence in advance of a
15
hearing, then any evidence in support of the intervenor's
16
opinion of assessed value must be submitted to the board of
17
review and complainant no later than five calendar days prior
18
to the hearing. Service shall be made as set forth in
19
subsection (d-5), but if board of review rules allow
20
complaints and correspondence to be transmitted
21
electronically, then the intervenor's evidence shall be
22
transmitted electronically.
23

(i-5) If board of review rules require the appellant to
24
submit evidence in advance of a hearing, then any evidence to
25
support the assessor's opinion of assessed value must be
26
submitted to the board of review and the complainant (or, if

HB4358
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LRB104 16884 HLH 30295 b
1
represented by an attorney, to the attorney) no later than
2
five calendar days prior to the hearing. Service shall be made
3
as set forth in subsection (d-5), but if board of review rules
4
allow complaints and correspondence to be transmitted
5
electronically, then the assessor's evidence shall be
6
transmitted electronically.
7

(j) Complaints shall be classified by townships or taxing
8
districts by the clerk of the board of review. All classes of
9
complaints shall be docketed numerically, each in its own
10
class, in the order in which they are presented, in books kept
11
for that purpose, which books shall be open to public
12
inspection. Complaints shall be considered by townships or
13
taxing districts until all complaints have been heard and
14
passed upon by the board.
15
(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16;
16
99-579, eff. 7-15-16.)

17

(35 ILCS 200/16-115)
18

Sec. 16-115.
Filing complaints.
In counties with 3,000,000
19
or more inhabitants, complaints that any property is
20
overassessed or underassessed or is exempt may be made by any
21
taxpayer. Complaints that any property is overassessed or
22
underassessed or is exempt may be made by a taxing district
23
that has an interest in the assessment to a board of review.
24
All complaints shall be in writing, identify and describe the
25
particular property, otherwise comply with the rules in force,

HB4358
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LRB104 16884 HLH 30295 b
1
be either signed by the complaining party or his or her
2
attorney or, if filed electronically, signed with the
3
electronic signature of the complaining party or his or her
4
attorney, and be filed with the board of appeals (until the
5
first Monday in December 1998 and the board of review
6
beginning the first Monday in December 1998 and thereafter) in
7
at least duplicate. The board shall forward one copy of each
8
complaint to the county assessor.
Beginning with the 2027
9
assessment year, if the complainant is the owner and occupant
10
of property containing a single family residence and wishes to
11
support the complaint that the property is overassessed by
12
facts set forth in an appraisal report of the property
13
prepared by an Illinois Certified Real Estate Appraiser in
14
conformance with the Uniform Standards of Professional
15
Appraisal and Practice as currently adopted by the Appraisal
16
Standards Board, the property owner shall submit the appraisal
17
to the board of review. The submitted appraisal must be
18
prepared for ad valorem purposes, estimate the value the
19
property as of January 1 of the assessment year at issue, and
20
comply with all rules of the board of review concerning the
21
submission of appraisals. If the board of review renders a
22
decision lowering the assessed valuation of the property, the
23
county shall reimburse the complainant for the cost of the
24
appraisal.

25

Complaints by taxpayers and taxing districts and
26
certificates of correction by the county assessor as provided

HB4358
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LRB104 16884 HLH 30295 b
1
in this Code shall be filed with the board according to
2
townships on or before the dates specified in the notices
3
given in Section 16-110.
4
(Source: P.A. 97-1054, eff. 1-1-13.)

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