Bill > SB2964

This bill makes several changes to property tax appeal procedures, primarily allowing taxpayers more flexibility in representation and shifting the burden of proof in certain cases. It clarifies that individuals can represent themselves (appear "pro se") or designate someone other than an attorney, such as an accountant or tax representative, to act on their behalf before the board of review or the Property Tax Appeal Board, which is an administrative body that hears appeals of property tax assessments. The bill also mandates that public descriptions of board of review rules must explicitly state this right to representation. Crucially, for contested matters of fact, the bill shifts the burden of proof from the taxpayer having to prove their case by "clear and convincing evidence" to the assessor or board of review needing to prove their case by a "preponderance of the evidence," meaning they must show it's more likely than not that their position is correct. This change aims to make the appeals process more accessible and equitable for property owners.

Justice

https://www.ilga.gov/Legislation/BillStatus?DocNum=2964&GAID=18&DocTypeID=SB&SessionID=114&GA=104