PROP TX-NOTICE

Illinois General Assembly - Full Text of SB3065

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.

Choose Language

English

Afrikaans

Albanian

Arabic

Armenian

Azerbaijani

Basque

Bengali

Bosnian

Catalan

Croatian

Czech

Danish

Dutch

Esperanto

Estonian

Filipino

Finnish

French

Galician

Georgian

German

Greek

Gujarati

Haitian Creole

Hausa

Hawaiian

Hebrew

Hindi

Hungarian

Icelandic

Indonesian

Interlingua

Interlingue

Inuktitut

Irish

Italian

Japanese

Javanese

Kannada

Khmer

Korean

Latin

Latvian

Lithuanian

Luxembourgish

Macedonian

Malagasy

Malayalam

Maltese

Maori

Marathi

Myanmar

Nepali

Norwegian

Odia

Pashto

Punjabi

Romanian

Russian

Samoan

Sango

Sanskrit

Sardinian

Sindhi

Sinhala

Slovak

Slovenian

Somali

Southern Sotho

Spanish

Sundanese

Swahili

Swedish

Tamil

Telugu

Thai

Tigrinya

Tonga

Turkish

Ukrainian

Urdu

Vietnamese

Welsh

Xhosa

Yiddish

Yoruba

Zulu

Powered by
Translate

Close

Illinois General Assembly

Top Navigation Bar

Translate

Learn

Select General Assembly

Search the 104th General Assembly

Enter search terms for legislation, members, committees, or schedules.

ILGA.GOV

LEGISLATION & LAWS

Bills & Resolutions

Public Acts

Illinois Compiled Statutes

Illinois Constitution

Search Legislation

Glossary

Guide

Reports & Inquiry

Legislative Reports

Special Reports

FTP Site

Legislator Lookup

Capitol Complex Phone Numbers

Rules & Regulations

Illinois Register

Administrative Rules

Senate

Members

Schedules

Committees

Request for Remote Testimony

Journals

Transcripts

Rules

Audio/Video

FOIA Information

Senate Employment Opportunities

Media Guidelines

House

Members

Schedules

Committees

Submit testimony for House Committees

Journals

Transcripts

Rules

Audio/Video

FOIA Information

House Employment Opportunities

Log In

Mobile Top Bar

Search the 104th General Assembly

Enter keywords to search the Illinois General Assembly website.

Full Text of SB3065

Home

Legislation

Full Text

SB3065 - 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
SB3065

Introduced 1/28/2026, by Sen. Andrew S. Chesney

SYNOPSIS AS INTRODUCED:

35 ILCS 200/12-30

Amends the Property Tax Code. In provisions concerning notices of
increased assessments, provides that the chief county assessment officer
shall continue to accept appeals from the taxpayer for a period of not less
than 30 business days from the later of the date the assessment notice is
mailed or is published on the assessor's website. Effective immediately.
LRB104 19187 HLH 32632 b

A BILL FOR

SB3065
LRB104 19187 HLH 32632 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 12-30 as follows:

6

(35 ILCS 200/12-30)
7

Sec. 12-30.
Mailed notice of changed assessments; counties
8
of less than 3,000,000.

9

(a) In every county with less than 3,000,000 inhabitants,
10
in addition to the publication of the list of assessments in
11
each year of a general assessment and of the list of property
12
for which assessments have been added or changed, as provided
13
above, a notice shall be mailed by the chief county assessment
14
officer to each taxpayer whose assessment has been changed
15
since the last preceding assessment, using the address as it
16
appears on the assessor's records, except in the case of
17
changes caused by a change in the county equalization factor
18
by the Department or in the case of changes resulting from
19
equalization by the chief county assessment officer under
20
Section 9-210, during any year such change is made.
The chief
21
county assessment officer shall continue to accept appeals
22
from the taxpayer for a period of not less than 30 business
23
days from the later of the date the assessment notice is mailed

SB3065
- 2 -
LRB104 19187 HLH 32632 b
1
as provided in this subsection or is published on the
2
assessor's website.
The notice may, but need not be, sent by a
3
township assessor.
4

(b) The notice sent under this Section shall include the
5
following:
6

(1) The previous year's assessed value after board of
7

review equalization.
8

(2) Current assessed value and the date of that
9

valuation.
10

(3) The percentage change from the previous assessed
11

value to the current assessed value.
12

(4) The full fair market value (as indicated by
13

dividing the current assessed value by the median level of
14

assessment in the assessment district as determined by the
15

most recent 3 year assessment to sales ratio study
16

adjusted to take into account any changes in assessment
17

levels since the data for the studies were collected).
18

(5) A statement advising the taxpayer that assessments
19

of property, other than farm land and coal, are required
20

by law to be assessed at 33 1/3% of fair market value.
21

(6) The name, address, phone number, office hours,
22

and, if one exists, the website address of the assessor.
23

(7) Where practicable, the notice shall include the
24

reason for any increase in the property's valuation.
25

(8) The name and price per copy by mail of the
26

newspaper in which the list of assessments will be

SB3065
- 3 -
LRB104 19187 HLH 32632 b
1

published and the scheduled publication date.
2

(9) A statement advising the taxpayer of the steps to
3

follow if the taxpayer believes the full fair market value
4

of the property is incorrect or believes the assessment is
5

not uniform with other comparable properties in the same
6

neighborhood. The statement shall also (i) advise all
7

taxpayers to contact the township assessor's office, in
8

those counties under township organization, first to
9

review the assessment, (ii) advise all taxpayers to file
10

an appeal with the board of review if not satisfied with
11

the assessor review, and (iii) give the phone number to
12

call for a copy of the board of review rules.
13

(10) A statement advising the taxpayer that there is a
14

deadline date for filing an appeal with the board of
15

review and indicating that deadline date (30
business
days
16

following the scheduled publication date).
17

(11) A brief explanation of the relationship between
18

the assessment and the tax bill (including an explanation
19

of the equalization factors) and an explanation that the
20

assessment stated for the preceding year is the assessment
21

after equalization by the board of review in the preceding
22

year.
23

(12) In bold type, a notice of possible eligibility
24

for the various homestead exemptions as provided in
25

Section 15-165 through Section 15-175 and Section 15-180.
26

(c) In addition to the requirements of subsection (b) of

SB3065
- 4 -
LRB104 19187 HLH 32632 b
1
this Section, in every county with less than 3,000,000
2
inhabitants, where the chief county assessment officer
3
maintains and controls an electronic database containing the
4
physical characteristics of the property, the notice shall
5
include the following:
6

(1) The physical characteristics of the taxpayer's
7

property that are available from that database; or
8

(2) A statement advising the taxpayer that detailed
9

property characteristics are available on the county
10

website and the URL address of that website.
11

(d) In addition to the requirements of subsection (b) of
12
this Section, in every county with less than 3,000,000
13
inhabitants, where the chief county assessment officer does
14
not maintain and control an electronic database containing the
15
physical characteristics of the property, and where one or
16
more townships in the county maintain and control an
17
electronic database containing the physical characteristics of
18
the property and some or all of the database is available on a
19
website that is maintained and controlled by the township, the
20
notice shall include a statement advising the taxpayer that
21
detailed property characteristics are available on the
22
township website and the URL address of that website.
23

(e) Except as provided in this Section, the form and
24
manner of providing the information and explanations required
25
to be in the notice shall be prescribed by the Department.
26
(Source: P.A. 96-122, eff. 1-1-10.)

SB3065
- 5 -
LRB104 19187 HLH 32632 b
1

Section 99.
Effective date.
This Act takes effect upon
2
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. 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. 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