PROP TAX-OMITTED PROPERTY

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB2929

Introduced 1/27/2026, by Sen. Mike Simmons

SYNOPSIS AS INTRODUCED:

35 ILCS 200/9-260
35 ILCS 200/16-135

Amends the Property Tax Code. Provides that notice of omitted
assessment shall be delivered via certified mail, return receipt
requested, to both the property address and the owner of the property at
the owner's current address based on a search of ownership-related
documents and a search of the Illinois Secretary of State Department of
Business Services database.
LRB104 19056 HLH 32501 b

A BILL FOR

SB2929
LRB104 19056 HLH 32501 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 9-260 and 16-135 as follows:

6

(35 ILCS 200/9-260)
7

Sec. 9-260.
Assessment of omitted property; counties of
8
3,000,000 or more.
9

(a) After signing the affidavit, the county assessor shall
10
have power, when directed by the board of appeals (until the
11
first Monday in December 1998 and the board of review
12
beginning the first Monday in December 1998 and thereafter),
13
or on his or her own initiative, subject to the limitations of
14
Sections 9-265 and 9-270, to assess properties which may have
15
been omitted from assessments for the current year and not
16
more than 3 years prior to the current year for which the
17
property was liable to be taxed, and for which the tax has not
18
been paid, but only on notice and an opportunity to be heard in
19
the manner and form required by law, and shall enter the
20
assessments upon the assessment books.
Notice shall be
21
delivered via certified mail, return receipt requested, to
22
both the property address and the owner of the property at the
23
owner's current address based on a search of ownership-related

SB2929
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LRB104 19056 HLH 32501 b
1
documents and a search of the Illinois Secretary of State
2
Department of Business Services database.
Any notice shall
3
include (i) a request that a person receiving the notice who is
4
not the current taxpayer contact the office of the county
5
assessor and explain that the person is not the current
6
taxpayer, which contact may be made on the telephone, in
7
writing, or in person upon receipt of the notice, and (ii) the
8
name, address, and telephone number of the appropriate
9
personnel in the office of the county assessor to whom the
10
response should be made. Any time period for the review of an
11
omitted assessment included in the notice shall be consistent
12
with the time period established by the assessor in accordance
13
with subsection (a) of Section 12-55. No charge for tax of
14
previous years shall be made against any property if (1) the
15
assessor failed to notify the board of review of the omitted
16
assessment in accordance with subsection (a-1) of this
17
Section; (2) the property was last assessed as unimproved, the
18
owner of such property gave notice of subsequent improvements
19
and requested a reassessment as required by Section 9-180, and
20
reassessment of the property was not made within the 16-month
21
period immediately following the receipt of that notice; (3)
22
the owner of the property gave notice as required by Section
23
9-265; (4) the assessor received a building permit for the
24
property evidencing that new construction had occurred or was
25
occurring on the property but failed to list the improvement
26
on the tax rolls; (5) the assessor received a plat map, plat of

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LRB104 19056 HLH 32501 b
1
survey, ALTA survey, mortgage survey, or other similar
2
document containing the omitted property but failed to list
3
the improvement on the tax rolls; (6) the assessor received a
4
real estate transfer declaration indicating a sale from an
5
exempt property owner to a non-exempt property owner but
6
failed to list the property on the tax rolls; or (7) the
7
property was the subject of an assessment appeal before the
8
assessor or the board of review that had included the intended
9
omitted property as part of the assessment appeal and provided
10
evidence of its market value.
11

(a-1) After providing notice and an opportunity to be
12
heard as required by subsection (a) of this Section, the
13
assessor shall render a decision on the omitted assessment,
14
whether or not the omitted assessment was contested, and shall
15
mail a notice of the decision to the taxpayer of record or to
16
the party that contested the omitted assessment. The notice of
17
decision shall contain a statement that the decision may be
18
appealed to the board of review. The decision and all evidence
19
used in the decision shall be transmitted by the assessor to
20
the board of review on or before the dates specified in
21
accordance with Section 16-110.
22

(b) Any taxes based on the omitted assessment of a
23
property pursuant to Sections 9-260 through 9-270 and Sections
24
16-135 and 16-140 shall be prepared and mailed at the same time
25
as the estimated first installment property tax bill for the
26
preceding year (as described in Section 21-30) is prepared and

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LRB104 19056 HLH 32501 b
1
mailed. The omitted assessment tax bill is not due until the
2
date on which the second installment property tax bill for the
3
preceding year becomes due. The omitted assessment tax bill
4
shall be deemed delinquent and shall bear interest beginning
5
on the day after the due date of the second installment (as
6
described in Section 21-25). In counties with 3,000,000 or
7
more inhabitants, any taxes for omitted assessments for a tax
8
year before tax year 2023 that are deemed delinquent after the
9
due date of the second installment tax bill shall bear
10
interest at the rate of 1.5% per month, or portion thereof,
11
until paid or forfeited (as described in Section 21-25). In
12
counties with 3,000,000 or more inhabitants, any taxes for
13
omitted assessments for tax year 2023 or thereafter that are
14
deemed delinquent after the due date of the second installment
15
tax bill shall bear interest at the rate of 0.75% per month, or
16
portion thereof, until paid or forfeited (as described in
17
Section 21-25).
18

(c) The assessor shall have no power to change the
19
assessment or alter the assessment books in any other manner
20
or for any other purpose so as to change or affect the taxes in
21
that year, except as ordered by the board of appeals (until the
22
first Monday in December 1998 and the board of review
23
beginning the first Monday in December 1998 and thereafter).
24
The county assessor shall make all changes and corrections
25
ordered by the board of appeals (until the first Monday in
26
December 1998 and the board of review beginning the first

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LRB104 19056 HLH 32501 b
1
Monday in December 1998 and thereafter). The county assessor
2
may for the purpose of revision by the board of appeals (until
3
the first Monday in December 1998 and the board of review
4
beginning the first Monday in December 1998 and thereafter)
5
certify the assessment books for any town or taxing district
6
after or when such books are completed.
7
(Source: P.A. 103-555, eff. 1-1-24
.)

8

(35 ILCS 200/16-135)
9

Sec. 16-135.
Omitted property; Notice provisions.
In
10
counties with 3,000,000 or more inhabitants, the owner of
11
property and the executor, administrator, or trustee of a
12
decedent whose property has been omitted in the assessment in
13
any year or years or on which a tax for which the property was
14
liable has not been paid, and the several taxing bodies
15
interested therein, shall be given at least 30 days notice in
16
writing by the board of appeals (until the first Monday in
17
December 1998 and the board of review beginning the first
18
Monday in December 1998 and thereafter) or county assessor of
19
the hearing on the proposed assessments of the omitted
20
property.
Notice shall be delivered via certified mail, return
21
receipt requested, to both the property address and the owner
22
of the property at the owner's current address based on a
23
search of ownership-related documents and a search of the
24
Illinois Secretary of State Department of Business Services
25
database.
The board or assessor shall have full power to

SB2929
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LRB104 19056 HLH 32501 b
1
examine the owner, or the executor, administrator, trustee,
2
legatee, or heirs of the decedent, or other person concerning
3
the ownership, kind, character, amount and the value of the
4
omitted property.
5

If the board determines that the property of any decedent
6
was omitted from assessment during any year or years, or that a
7
tax for which the property was liable, has not been paid, the
8
board shall direct the county assessor to assess the property.
9
However, if the county assessor, on his or her own initiative,
10
makes such a determination, then the assessor shall assess the
11
property. No charge for tax of previous years shall be made
12
against any property prior to the date of ownership of the
13
person owning the property at the time the liability for such
14
omitted tax is first ascertained. Ownership as used in this
15
Section refers to bona fide legal and equitable titles or
16
interests acquired for value and without notice of the tax, as
17
may appear by deed, deed of trust, mortgage, certificate of
18
purchase or sale, or other form of contract. No such charge for
19
tax of previous years shall be made against any property if:
20

(1) the assessor failed to notify the board of review
21

of an omitted assessment in accordance with subsection
22

(a-1) of Section 9-260 of this Code; or

23

(2) the property was last assessed as unimproved, the
24

owner of the property, gave notice of subsequent
25

improvements and requested a reassessment as required by
26

Section 9-180, and reassessment of the property was not

SB2929
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LRB104 19056 HLH 32501 b
1

made within 16 months of receipt of that notice; or
2

(3) the owner of the property gave notice as required
3

by Section 9-265; or
4

(4) the assessor received a building permit for the
5

property evidencing that new construction had occurred or
6

was occurring on the property but failed to list the
7

improvement on the tax rolls; or
8

(5) the assessor received a plat map, plat of survey,
9

ALTA survey, mortgage survey, or other similar document
10

containing the omitted property but failed to list the
11

improvement on the tax rolls; or
12

(6) the assessor received a real estate transfer
13

declaration indicating a sale from an exempt property
14

owner to a non-exempt property owner but failed to list
15

the property on the tax rolls; or
16

(7) the property was the subject of an assessment
17

appeal before the assessor or the board of review that had
18

included the intended omitted property as part of the
19

assessment appeal and provided evidence of its market
20

value.
21

The assessment of omitted property by the county assessor
22
may be reviewed by the board in the same manner as other
23
assessments are reviewed under the provisions of this Code and
24
when so reviewed, the assessment shall not thereafter be
25
subject to review by any succeeding board.
26

For the purpose of enforcing the provisions of this Code,

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LRB104 19056 HLH 32501 b
1
relating to property omitted from assessment, the taxing
2
bodies interested therein are hereby empowered to employ
3
counsel to appear before the board or assessor (as the case may
4
be) and take all necessary steps to enforce the assessment on
5
the omitted property.
6
(Source: P.A. 96-1553, eff. 3-10-11.)

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