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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3471

Introduced 2/5/2026, by Sen. Linda Holmes

SYNOPSIS AS INTRODUCED:

35 ILCS 200/6-5
35 ILCS 200/6-25

Amends the Property Tax Code. In provisions concerning appointed
boards of review in counties under township organization with less than
3,000,000 inhabitants, provides that 3 citizens of the State shall
comprise the board of review (currently, 3 citizens of the county).
Effective immediately.
LRB104 16375 HLH 33800 b

A BILL FOR

SB3471
LRB104 16375 HLH 33800 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 6-5 and 6-25 as follows:

6

(35 ILCS 200/6-5)
7

Sec. 6-5.
Appointed boards of review.
In counties under
8
township organization with less than 3,000,000 inhabitants in
9
which no board of review is elected under Section 6-35, there
10
shall be an appointed board of review to review the
11
assessments made by the supervisor of assessments. When there
12
is no existing appointed board of review, the chairman of the
13
county board shall appoint, with approval of the county board,
14
3 citizens of
any county (other than a county of 3,000,000 or
15
more inhabitants)

the county
to comprise the board of review
16
for that county, 2 to serve for a
one-year

one year
term
17
commencing on the following June 1, and one to serve for a
18
2-year

2 year
term commencing on the same date. When an
19
appointed board of review already exists, successors shall be
20
appointed and qualified to serve for terms of 2 years
21
commencing on June 1 of the year of appointment and until their
22
successors are appointed and qualified. Vacancies shall be
23
filled in like manner as original appointments, for the

SB3471
- 2 -
LRB104 16375 HLH 33800 b
1
balance of the unexpired term. Members of the county board may
2
be appointed to the board of review. A member of the board of
3
review may be reappointed. No person may serve on the board of
4
review who is not qualified by experience and training in
5
property appraisal and property tax administration.
6
(Source: P.A. 86-905; 87-1189; 88-455.)

7

(35 ILCS 200/6-25)
8

Sec. 6-25.
Additional members.
In counties with a board of
9
review appointed under Section 6-5, when the county board
10
declares by resolution that the number of complaints filed
11
with the board of review has created an emergency situation
12
and caused a need for an expanded board of review, the chairman
13
of the county board may appoint additional qualified members
14
to the board of review for the sole purpose of holding separate
15
hearings on complaints. The additional members shall not take
16
part in the intracounty equalization process of the board of
17
review under Section 16-60 or Section 16-65.
If a board of
18
review is expanded under this Section in Lake, DuPage,
19
McHenry, or Kane County, then the chairman of that county
20
board may appoint qualified residents of counties that are
21
directly adjacent to that chairman's county to serve as
22
additional members of the expanded board of review.
23
(Source: P.A. 96-825, eff. 11-25-09.)

24

Section 99.
Effective date.
This Act takes effect upon
25
becoming law.

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