Bill > SB1890

This bill amends the Property Tax Code to modify how property tax assessment complaints are processed, specifically expanding the notice requirements for taxing districts. Under the new provisions, when a complaint seeks a change in assessed valuation of $100,000 or more, the board of review must serve a copy of the complaint on all taxing districts in which the property is located at least 90 days before the hearing (previously only 14 days). The service can be electronic if the taxing district consents and provides a valid email address. Taxing districts will have the opportunity to intervene in the complaint process by filing a request at least five days before the scheduled hearing and submitting supporting evidence at least five calendar days prior to the hearing. This change aims to provide taxing districts with more comprehensive and timely information about property tax assessment complaints that could significantly impact their tax revenues, giving them more opportunity to review and potentially contest proposed assessment changes. The bill is effective immediately upon passage.

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=1890&GAID=18&DocTypeID=SB&SessionID=114&GA=104