Bill Text: IL HB1377 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. In provisions concerning appraisals, provides that the appraisals submitted by the owner and occupant of the property must be prepared for ad valorem purposes, must estimate the value of the property as of January 1 of the assessment year at issue, and must comply with all rules of the chief county assessment officer or the board of review concerning the submission of appraisals. Provides that, if the chief county assessment officer renders a decision lowering the assessed valuation of the property, the county shall reimburse the property owner for the cost of the appraisal.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-02-11 - Assigned to Revenue & Finance Committee [HB1377 Detail]

Download: Illinois-2025-HB1377-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1377 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED:
35 ILCS 200/14-30
35 ILCS 200/16-55
35 ILCS 200/16-115
Amends the Property Tax Code. In provisions concerning appraisals, provides that the appraisals submitted by the owner and occupant of the property must be prepared for ad valorem purposes, must estimate the value of the property as of January 1 of the assessment year at issue, and must comply with all rules of the chief county assessment officer or the board of review concerning the submission of appraisals. Provides that, if the chief county assessment officer renders a decision lowering the assessed valuation of the property, the county shall reimburse the property owner for the cost of the appraisal.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 14-30, 16-55, and 16-115 as follows:
(35 ILCS 200/14-30)
Sec. 14-30. Hearings on revisions or corrections; public
records. In all counties, all hearings held by the chief
county assessment officer in support of or in opposition to a
proposed revision or correction in assessed valuation shall be
open to the public. All files maintained by the chief county
assessment officer relating to the assessed valuation of any
property, and all complaints, supporting documents, and other
evidence submitted by the complainant shall be available for
public inspection during regular office hours of the chief
county assessment officer.
Beginning with the 2026 assessment year, in counties with
3,000,000 or more inhabitants, if the owner and occupant of
property containing a single family residence wishes to
support a request for a revision or correction of the
valuation of the property by facts set forth in an appraisal
report of the property prepared by an Illinois Certified Real
Estate Appraiser in conformance with the Uniform Standards of

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Professional Appraisal Practice as currently adopted by the
Appraisal Standards Board, the property owner shall submit the
appraisal to the chief county assessment officer. The
submitted appraisal must be prepared for ad valorem purposes,
estimate the value of the property as of January 1 of the
assessment year at issue, and comply with all rules of the
chief county assessment officer concerning the submission of
appraisals. If the chief county assessment officer renders a
decision lowering the assessed valuation of the property, the
county shall reimburse the property owner for the cost of the
appraisal.
If a property owner wishes to support his or her request
for a revision or correction of valuation by facts set forth in
income tax returns, he or she shall submit the entire return to
the chief county assessment officer. However, only the
portions of the return relating to the property for which a
revision or correction is requested shall be a public record.
If requested by the chief county assessment officer, the
property owner shall execute a consent in favor of the chief
county assessment officer instructing the taxing body with
which the income tax return was filed to furnish a certified
copy of the return so that the accuracy of the copy submitted
to the chief county assessment officer may be verified.
The chief county assessment officer shall promptly furnish
to any person copies of all complaints, supporting documents
and other evidence submitted by a complainant, subject to the

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foregoing qualification, and all public records of the chief
county assessment officer for a fee of 35 cents per page of
legal size or smaller and $1 for each larger page.
(Source: P.A. 77-1709; 88-455.)
(35 ILCS 200/16-55)
Sec. 16-55. Complaints.
(a) On written complaint that any property is overassessed
or underassessed, the board shall review the assessment, and
correct it, as appears to be just, but in no case shall the
property be assessed at a higher percentage of fair cash value
than other property in the assessment district prior to
equalization by the board or the Department.
(b) The board shall include compulsory sales in reviewing
and correcting assessments, including, but not limited to,
those compulsory sales submitted by the complainant, if the
board determines that those sales reflect the same property
characteristics and condition as those originally used to make
the assessment. The board shall also consider whether the
compulsory sale would otherwise be considered an arm's length
transaction.
(c) If a complaint is filed by an attorney on behalf of a
complainant, all notices and correspondence from the board
relating to the appeal shall be directed to the attorney. The
board may require proof of the attorney's authority to
represent the taxpayer. If the attorney fails to provide proof

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of authority within the compliance period granted by the board
pursuant to subsection (d), the board may dismiss the
complaint. The Board shall send, electronically or by mail,
notice of the dismissal to the attorney and complainant.
(d) A complaint to affect the assessment for the current
year shall be filed on or before 30 calendar days after the
date of publication of the assessment list under Section
12-10. Beginning with the 2026 assessment year, if the
complainant is the owner and occupant of property containing a
single family residence and wishes to support the complaint
that the property is overassessed by facts set forth in an
appraisal report of the property prepared by an Illinois
Certified Real Estate Appraiser in conformance with the
Uniform Standards of Professional Appraisal Practice as
currently adopted by the Appraisal Standards Board, the
property owner shall submit the appraisal to the board of
review. The submitted appraisal must be prepared for ad
valorem purposes, estimate the value of the property as of
January 1 of the assessment year at issue, and comply with all
rules of the board of review concerning the submission of
appraisals. If the board of review renders a decision lowering
the assessed valuation of the property, the county shall
reimburse the complainant for the cost of the appraisal. Upon
receipt of a written complaint that is timely filed under this
Section, the board of review shall docket the complaint. If
the complaint does not comply with the board of review rules

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adopted under Section 9-5 entitling the complainant to a
hearing, the board shall send, electronically or by mail,
notification acknowledging receipt of the complaint. The
notification must identify which rules have not been complied
with and provide the complainant with not less than 10
business days to bring the complaint into compliance with
those rules. If the complainant complies with the board of
review rules either upon the initial filing of a complaint or
within the time as extended by the board of review for
compliance, then the board of review shall send,
electronically or by mail, a notice of hearing and the board
shall hear the complaint and shall issue and send,
electronically or by mail, a decision upon resolution. Except
as otherwise provided in subsection (c), if the complainant
has not complied with the rules within the time as extended by
the board of review, the board shall nonetheless issue and
send a decision. The board of review may adopt rules allowing
any party to attend and participate in a hearing by telephone
or electronically.
(d-5) Complaints and other written correspondence sent by
the United States mail shall be considered filed as of the
postmark date in accordance with Section 1.25 of the Statute
on Statutes. Complaints and other written correspondence sent
by a delivery service other than the United States Postal
System shall be considered as filed as of the date sent as
indicated by the shipper's tracking label. If allowed by board

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of review rule, complaints and other written correspondence
transmitted electronically shall be considered filed as of the
date received.
(e) The board may also, at any time before its revision of
the assessments is completed in every year, increase, reduce
or otherwise adjust the assessment of any property, making
changes in the valuation as may be just, and shall have full
power over the assessment of any person and may do anything in
regard thereto that it may deem necessary to make a just
assessment, but the property shall not be assessed at a higher
percentage of fair cash value than the assessed valuation of
other property in the assessment district prior to
equalization by the board or the Department.
(f) No assessment shall be increased until the person to
be affected has been notified and given an opportunity to be
heard, except as provided below.
(g) Before making any reduction in assessments of its own
motion, the board of review shall give notice to the assessor
or chief county assessment officer who certified the
assessment, and give the assessor or chief county assessment
officer an opportunity to be heard thereon.
(h) All complaints of errors in assessments of property
shall be in writing, and shall be filed by the complaining
party with the board of review, in the number of copies
required by board of review rule. A copy shall be filed by the
board of review with the assessor or chief county assessment

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officer who certified the assessment.
(i) In all cases where a change in assessed valuation of
$100,000 or more is sought, the board of review shall also
serve a copy of the petition on all taxing districts as shown
on the last available tax bill at least 14 days prior to the
hearing on the complaint. Service may be by electronic means
if the taxing district consents to electronic service and
provides the board of review with a valid e-mail address for
the purpose of receiving service. All taxing districts shall
have an opportunity to be heard on the complaint. A taxing
district wishing to intervene shall file a request to
intervene with the board of review at least five days in
advance of a scheduled hearing. If board of review rules
require the appellant to submit evidence in advance of a
hearing, then any evidence in support of the intervenor's
opinion of assessed value must be submitted to the board of
review and complainant no later than five calendar days prior
to the hearing. Service shall be made as set forth in
subsection (d-5), but if board of review rules allow
complaints and correspondence to be transmitted
electronically, then the intervenor's evidence shall be
transmitted electronically.
(i-5) If board of review rules require the appellant to
submit evidence in advance of a hearing, then any evidence to
support the assessor's opinion of assessed value must be
submitted to the board of review and the complainant (or, if

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represented by an attorney, to the attorney) no later than
five calendar days prior to the hearing. Service shall be made
as set forth in subsection (d-5), but if board of review rules
allow complaints and correspondence to be transmitted
electronically, then the assessor's evidence shall be
transmitted electronically.
(j) Complaints shall be classified by townships or taxing
districts by the clerk of the board of review. All classes of
complaints shall be docketed numerically, each in its own
class, in the order in which they are presented, in books kept
for that purpose, which books shall be open to public
inspection. Complaints shall be considered by townships or
taxing districts until all complaints have been heard and
passed upon by the board.
(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16;
99-579, eff. 7-15-16.)
(35 ILCS 200/16-115)
Sec. 16-115. Filing complaints. In counties with 3,000,000
or more inhabitants, complaints that any property is
overassessed or underassessed or is exempt may be made by any
taxpayer. Complaints that any property is overassessed or
underassessed or is exempt may be made by a taxing district
that has an interest in the assessment to a board of review.
All complaints shall be in writing, identify and describe the
particular property, otherwise comply with the rules in force,

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be either signed by the complaining party or his or her
attorney or, if filed electronically, signed with the
electronic signature of the complaining party or his or her
attorney, and be filed with the board of appeals (until the
first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter) in
at least duplicate. The board shall forward one copy of each
complaint to the county assessor. Beginning with the 2026
assessment year, if the complainant is the owner and occupant
of property containing a single family residence and wishes to
support the complaint that the property is overassessed by
facts set forth in an appraisal report of the property
prepared by an Illinois Certified Real Estate Appraiser in
conformance with the Uniform Standards of Professional
Appraisal and Practice as currently adopted by the Appraisal
Standards Board, the property owner shall submit the appraisal
to the board of review. The submitted appraisal must be
prepared for ad valorem purposes, estimate the value the
property as of January 1 of the assessment year at issue, and
comply with all rules of the board of review concerning the
submission of appraisals. If the board of review renders a
decision lowering the assessed valuation of the property, the
county shall reimburse the complainant for the cost of the
appraisal.
Complaints by taxpayers and taxing districts and
certificates of correction by the county assessor as provided

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in this Code shall be filed with the board according to
townships on or before the dates specified in the notices
given in Section 16-110.
(Source: P.A. 97-1054, eff. 1-1-13.)