Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.
SB1326 • 2026
PROP TX-PTAB HEARINGS
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-PTAB HEARINGS
Rule 3-9(a) / Re-referred to Assignments
Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
Rule 2-10 Committee Deadline Established As April 24, 2026
Rule 2-10 Committee Deadline Established As March 27, 2026
To Government Operations
Re-assigned to Executive
Senate Committee Amendment No. 1 Re-assigned to Executive
Rule 3-9(a) / Re-referred to Assignments
Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025
Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025
Rule 2-10 Committee/3rd Reading Deadline Established As May 9, 2025
Rule 2-10 Committee Deadline Established As April 11, 2025
Rule 2-10 Committee Deadline Established As April 4, 2025
Senate Committee Amendment No. 1 Assignments Refers to Executive
Senate Committee Amendment No. 1 Filed with Secretary by Sen. Julie A. Morrison
Senate Committee Amendment No. 1 Referred to Assignments
Assigned to Executive
Filed with Secretary by Sen. Julie A. Morrison
First Reading
Referred to Assignments
PROP TX-PTAB HEARINGS
Illinois General Assembly - Full Text of SB1326 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 SB1326 Home Legislation Full Text SB1326 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Senate Amendment 001 Printer Friendly Version Introduced Senate Amendment 001 Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1326 Introduced 1/28/2025, by Sen. Julie A. Morrison SYNOPSIS AS INTRODUCED: 35 ILCS 200/16-170 5 ILCS 100/5-45.62 new Amends the Property Tax Code. Provides that, in counties with a population of more than 700,000 residents and fewer than 725,000 residents, upon motion of any party and provided that other parties to the appeal do not object, hearings upon appeal to the Property Tax Appeal Board shall be heard online with parties to the appeal participating in the hearing remotely. Requires the Property Tax Appeal Board to amend its rules of practice and procedure within 60 days after the effective date of the amendatory Act to accommodate the remote hearings. Amends the Illinois Administrative Procedure Act. Authorizes the Property Tax Appeal Board to adopt emergency rules to implement the amendatory Act. Effective immediately. LRB104 02974 HLH 12991 b A BILL FOR SB1326 LRB104 02974 HLH 12991 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 16-170 as follows: 6 (35 ILCS 200/16-170) 7 Sec. 16-170. Hearings. 8 (a) A hearing shall be granted if any party to the appeal 9 so requests, and, upon motion of any party to the appeal or by 10 direction of the Property Tax Appeal Board, any appeal may be 11 set down for a hearing, with proper notice to the interested 12 parties. Notice to all interested taxing bodies shall be 13 deemed to have been given when served upon the State's 14 Attorney of the county from which the appeal has been taken. 15 Hearings may be held before less than a majority of the members 16 of the Board, and the chairman may assign members or hearing 17 officers to hold hearings. Such hearings shall be open to the 18 public and shall be conducted in accordance with the rules of 19 practice and procedure promulgated by the Board. The Board, 20 any member or hearing officer may require the production of 21 any books, records, papers or documents that may be material 22 or relevant as evidence in any matter pending before it and 23 necessary for the making of a just decision. SB1326 - 2 - LRB104 02974 HLH 12991 b 1 (b) In counties with a population of more than 700,000 2 residents and fewer than 725,000 residents according to the 3 most recent federal decennial census, upon motion of any party 4 and provided that other parties to the appeal do not object, 5 the hearing described in this Section shall be heard online 6 with parties to the appeal participating in the hearing 7 remotely. A party that participates remotely in a hearing as 8 provided in this subsection (b) shall be considered present 9 for purposes of the hearing. Within 60 days after the 10 effective date of this amendatory Act of the 104th General 11 Assembly, the Board shall amend the rules of practice and 12 procedure adopted by the Board to accommodate online hearings 13 required by this Section. 14 (Source: P.A. 76-689; 88-455.) 15 Section 10. The Illinois Administrative Procedure Act is 16 amended by adding Section 5-45.62 as follows: 17 (5 ILCS 100/5-45.62 new) 18 Sec. 5-45.62. Emergency rulemaking; Property Tax Appeal 19 Board. To provide for the expeditious and timely 20 implementation of this amendatory Act of the 104th General 21 Assembly, emergency rules implementing this amendatory Act may 22 be adopted in accordance with Section 5-45 by the Property Tax 23 Appeal Board. The adoption of emergency rules authorized by 24 Section 5-45 and this Section is deemed to be necessary for the SB1326 - 3 - LRB104 02974 HLH 12991 b 1 public interest, safety, and welfare. 2 This Section is repealed one year after the effective date 3 of this amendatory Act of the 104th General Assembly. 4 Section 99. Effective date. This Act takes effect upon 5 becoming law. 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. 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