Bill Text: IL HB1818 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, where assessment records are presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall make those records available for immediate public inspection through Internet access. Provides that where assessment records, or some of them, are not presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall convert all assessment records into electronic format and maintain those records in that format. Provides that those records shall be made available for immediate public inspection, preferably through Internet access. Contains provisions concerning requests for assessment records. In provisions providing that property records shall contain the elements (or basis) of valuation and computations that are taken into consideration by the chief county assessment officer in determining the fair cash value of property, provides that those elements include, but are not limited to, capitalization rates and tax loads, rental income data and any adjustments thereto, ratios of expenses to income, net income, vacancy and collection loss, reproduction or replacement cost calculators or manuals, physical, functional, and economic depreciation or obsolescence, and comparable sales and sales adjustment factors. Contains provisions concerning tax objections in the circuit court. Repeals provisions providing that the circuit court shall consider tax objections concerning valuation without regard to the correctness of any practice, procedure, or method of valuation followed by the assessor, board of appeals, or board of review in making or reviewing the assessment, and without regard to the intent or motivation of any assessing official. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-02-25 - Assigned to Revenue & Finance Committee [HB1818 Detail]

Download: Illinois-2025-HB1818-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1818 Introduced , by Rep. Curtis J. Tarver, II SYNOPSIS AS INTRODUCED:
35 ILCS 200/9-20
35 ILCS 200/16-8
35 ILCS 200/16-105
35 ILCS 200/23-15
Amends the Property Tax Code. Provides that, where assessment records are presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall make those records available for immediate public inspection through Internet access. Provides that where assessment records, or some of them, are not presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall convert all assessment records into electronic format and maintain those records in that format. Provides that those records shall be made available for immediate public inspection, preferably through Internet access. Contains provisions concerning requests for assessment records. In provisions providing that property records shall contain the elements (or basis) of valuation and computations that are taken into consideration by the chief county assessment officer in determining the fair cash value of property, provides that those elements include, but are not limited to, capitalization rates and tax loads, rental income data and any adjustments thereto, ratios of expenses to income, net income, vacancy and collection loss, reproduction or replacement cost calculators or manuals, physical, functional, and economic depreciation or obsolescence, and comparable sales and sales adjustment factors. Contains provisions concerning tax objections in the circuit court. Repeals provisions providing that the circuit court shall consider tax objections concerning valuation without regard to the correctness of any practice, procedure, or method of valuation followed by the assessor, board of appeals, or board of review in making or reviewing the assessment, and without regard to the intent or motivation of any assessing official. Effective immediately.
LRB104 08839 HLH 18894 b
A BILL FOR
HB1818 LRB104 08839 HLH 18894 b
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 9-20, 16-8, 16-105, and 23-15 as follows:
(35 ILCS 200/9-20)
Sec. 9-20. Property assessment records record cards.
(a) In all counties, all property records record cards
maintained by a township assessor, multi-township assessor, or
chief county assessment officer shall be public records, and
shall be available for public inspection during business
hours, subject to reasonable rules and regulations of the
custodian of the records. Upon request and payment of such
reasonable fee established by the custodian, a copy or
printout shall be provided to any person.
(b) Property assessment records record cards may be
established and maintained on electronic equipment or
microfiche, and that system may be the exclusive record of
property information. Where assessment records are presently
maintained in electronic format, the township assessor,
multi-township assessor, or chief county assessment officer
shall make those records available for immediate public
inspection through Internet access. Where assessment records,

HB1818 - 2 - LRB104 08839 HLH 18894 b
or some of them, are not presently maintained in electronic
format, the township assessor, multi-township assessor, or
chief county assessment officer shall, as soon as may be
feasible, convert all assessment records into electronic
format and maintain those records in that format thereafter,
and shall, as soon as feasible, make those records available
for immediate public inspection, preferably through Internet
access.
(c) When a person requests a copy of a record maintained in
an electronic format, the custodian of the records shall
furnish it in the electronic format specified by the
requester, if feasible. If it is not feasible to furnish the
records in the specified electronic format, then the custodian
shall furnish it in the format in which it is maintained by the
assessor or chief county assessment officer or in paper format
at the option of the requester. The assessor or chief county
assessment officer may charge the requester for the actual
cost of purchasing the recording medium, whether disc,
diskette, tape or other medium. The requester may not be
charged for the costs of any search and review of the records
or other personnel costs associated with reproducing the
records, except that charges may be made in cases of
commercial requests as provided in subsection (f) of Section 6
of the Freedom of Information Act.
(d) "Commercial request" has the meaning provided in the
Freedom of Information Act, provided that any request made by

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a taxpayer or the taxpayer's legal representative for purposes
of reviewing or challenging the accuracy, legality, or
constitutionality of the taxpayer's assessment or other
assessments in relation to such a review or challenge shall
not be considered to be a commercial request.
(Source: P.A. 83-1312; 88-455.)
(35 ILCS 200/16-8)
Sec. 16-8. Books and records of chief county assessment
officer.
(a) In counties with 3,000,000 or more inhabitants, the
chief county assessment officer shall maintain records of the
assessed value of each parcel of property and shall enter upon
appropriate the property records record card of each town or
city lot or parcel of land the elements (or basis) of valuation
and computations that are taken into consideration by the
chief county assessment officer in ascertaining and
determining the fair cash value of each town or city lot or
parcel of land and improvements of each improvement thereon,
including the basic approach (cost, sales comparison, or
income) used to estimate the value of the property, and all
other elements or factors (shown by percentages or otherwise)
that were taken into consideration in determining the fair
cash value of each parcel of property, including, but not
limited to, capitalization rates and tax loads, rental income
data and any adjustments thereto, ratios of expenses to

HB1818 - 4 - LRB104 08839 HLH 18894 b
income, net income, vacancy and collection loss, reproduction
or replacement cost calculators or manuals, physical,
functional, and economic depreciation or obsolescence, and
comparable sales and sales adjustment factors. The disclosure
of the elements (or basis) of valuation on the assessment
records shall be sufficient to explain how the fair cash value
and the assessment of each parcel of property was estimated
and determined by the chief county assessment officer as
enhancing or detracting elements (such as depth, corner,
alley, railway or other elements). The assessment officer
shall maintain the records for at least 10 years. Upon request
by 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), the officer shall immediately
furnish all of the requested records to the board. The records
shall be available, on request, to the taxpayer at any time, as
provided in Section 9-20. The chief county assessment officer
shall certify, in writing, the amount of the assessment to the
board. If the records maintained by the chief county
assessment officer at the time the assessment is certified to
the board and at all times thereafter do not disclose under
subsection (a) contain none of the elements (or basis) of
valuation for the parcel sufficiently to explain how the
valuation of that parcel was determined, then any increase by
the chief county assessment officer shall be considered
invalid by the board of review, the Property Tax Appeal Board,

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or the circuit court acting on a complaint under this Code
Section 16-120; and no action by the board of review under
Section 16-120 shall result in an increase in the valuation
for the parcel for the current assessment year.
(b) In counties with 3,000,000 or more inhabitants, the
notice given by the chief county assessment officer to a
taxpayer of a proposed increase in assessment shall designate
the reason for the increase. If a taxpayer files an assessment
complaint with the chief county assessment officer, the
notification to the taxpayer of a determination on the
assessment complaint shall designate the reason for the
result.
(c) The provisions of this Section shall be applicable
beginning with the assessment for the 1997 tax year.
(Source: P.A. 89-718, eff. 3-7-97; 90-4, eff. 3-7-97.)
(35 ILCS 200/16-105)
Sec. 16-105. Time of meeting - Public records. In counties
with 3,000,000 or more inhabitants, 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) shall meet on or before the second Monday in
September in each year for the purpose of revising the
assessment of property as provided for in this Code. The
meeting may be adjourned from day to day as may be necessary.
All hearings conducted by the board under this Code shall

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be open to the public. All files maintained by the board
relating to the matters specified in Sections 16-95, 16-100,
and 16-140 shall be available for public inspection during
regular office hours. However, only the actual portions of the
income tax return relating to the property for which a
complaint has been filed shall be a public record. Copies of
such records shall be furnished upon request in the same
manner and upon the same terms as is provided with respect to
assessment records under Section 9-20. Whenever possible, all
such records shall be maintained by the board of review in
electronic format and shall be made available for immediate
public inspection, preferably through internet access. The
board may charge for the costs of copying, at 35¢ per page of
legal size or smaller and $1 for each larger page.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
8-14-96.)
(35 ILCS 200/23-15)
Sec. 23-15. Tax objection procedure and hearing.
(a) A tax objection complaint under Section 23-10 shall be
filed in the circuit court of the county in which the subject
property is located. Joinder of plaintiffs shall be permitted
to the same extent permitted by law in any personal action
pending in the court and shall be in accordance with Section
2-404 of the Code of Civil Procedure; provided, however, that
no complaint shall be filed as a class action. The complaint

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shall name the county collector as defendant and may name
additional defendants as appropriate to the issues, and shall
specify any objections that the plaintiff may have to the
taxes in question. No appearance or answer by the county
collector to the tax objection complaint, nor any further
pleadings, need be filed. Amendments to the complaint may be
made to the same extent which, by law, could be made in any
personal action pending in the court. Answers, motions, and
other matters related to pleadings shall be in accordance with
the Code of Civil Procedure, provided that: (1) the county
collector need not appear or answer or otherwise plead in
response to the complaint except by order of the court; (2) the
court shall set by rule or order the initial time for other
defendants to answer or otherwise plead in response to the
complaint; and (3) in all cases in which the issues require the
collector to answer or otherwise plead in response to the
complaint, the court shall set by order the initial time for
such answer or other response. The time set for answers or
other responses shall be no later than 30 days after the
court's entry of the first case management order or after
joinder of a defendant subsequent to the first case management
order.
(b) (1) The court, sitting without a jury, shall hear and
determine all objections specified to the taxes, assessments,
or levies in question. This Section shall be construed to
provide a complete remedy for any claims with respect to those

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taxes, assessments, or levies, excepting only matters for
which an exclusive remedy is provided elsewhere in this Code.
(2) The taxes, assessments, and levies that are the
subject of the objection shall be presumed correct and legal,
but the presumption is rebuttable. The plaintiff has the
burden of proving any contested matter of fact is by clear and
convincing evidence.
(3) Objections to assessments shall be heard de novo by
the court. The court shall grant relief in the cases in which
the objector meets the burden of proof under this Section and
shows an assessment to be incorrect or illegal. If an
objection is made claiming incorrect valuation, the court
shall consider the objection without regard to the correctness
of any practice, procedure, or method of valuation followed by
the assessor, board of appeals, or board of review in making or
reviewing the assessment, and without regard to the intent or
motivation of any assessing official. The doctrine known as
constructive fraud is hereby abolished for purposes of all
challenges to taxes, assessments, or levies.
(c) If the court orders a refund of any part of the taxes
paid, it shall also order the payment of interest as provided
in Section 23-20. Appeals may be taken from final judgments as
in other civil cases.
(d) This amendatory Act of 1995 shall apply to all tax
objection matters still pending for any tax year, except as
provided in Sections 23-5 and 23-10 regarding procedures and

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time limitations for payment of taxes and filing tax objection
complaints.
(e) In counties with less than 3,000,000 inhabitants, if
the court renders a decision lowering the assessment of a
particular parcel on which a residence occupied by the owner
is situated, the reduced assessment, subject to equalization,
shall remain in effect for the remainder of the general
assessment period as provided in Sections 9-215 through 9-225,
unless that parcel is subsequently sold in an arm's length
transaction establishing a fair cash value for the parcel that
is different from the fair cash value on which the court's
assessment is based, or unless the decision of the court is
reversed or modified upon review.
(Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff.
7-11-95; 89-290, eff. 1-1-96; 89-593, eff. 8-1-96; 89-626,
eff. 8-9-96.)
Section 99. Effective date. This Act takes effect upon
becoming law.