Bill Text: IL HB2345 | 2025-2026 | 104th General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that, in counties with a population of more than 700,000 residents and fewer than 725,000 residents, upon motion of any party and provided that other parties to the appeal do not object, hearings upon appeal to the Property Tax Appeal Board shall be heard online with parties to the appeal participating in the hearing remotely. Requires the Property Tax Appeal Board to amend its rules of practice and procedure within 60 days after the effective date of the amendatory Act to accommodate the remote hearings. Amends the Illinois Administrative Procedure Act. Authorizes the Property Tax Appeal Board to adopt emergency rules to implement the amendatory Act. Effective immediately.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced) 2025-02-04 - Referred to Rules Committee [HB2345 Detail]
Download: Illinois-2025-HB2345-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | |||||||||||||||||||||
5 | Section 16-170 as follows:
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6 | (35 ILCS 200/16-170) | |||||||||||||||||||||
7 | Sec. 16-170. Hearings. | |||||||||||||||||||||
8 | (a) A hearing shall be granted if any party to the appeal | |||||||||||||||||||||
9 | so requests, and, upon motion of any party to the appeal or by | |||||||||||||||||||||
10 | direction of the Property Tax Appeal Board, any appeal may be | |||||||||||||||||||||
11 | set down for a hearing, with proper notice to the interested | |||||||||||||||||||||
12 | parties. Notice to all interested taxing bodies shall be | |||||||||||||||||||||
13 | deemed to have been given when served upon the State's | |||||||||||||||||||||
14 | Attorney of the county from which the appeal has been taken. | |||||||||||||||||||||
15 | Hearings may be held before less than a majority of the members | |||||||||||||||||||||
16 | of the Board, and the chairman may assign members or hearing | |||||||||||||||||||||
17 | officers to hold hearings. Such hearings shall be open to the | |||||||||||||||||||||
18 | public and shall be conducted in accordance with the rules of | |||||||||||||||||||||
19 | practice and procedure promulgated by the Board. The Board, | |||||||||||||||||||||
20 | any member or hearing officer may require the production of | |||||||||||||||||||||
21 | any books, records, papers or documents that may be material | |||||||||||||||||||||
22 | or relevant as evidence in any matter pending before it and | |||||||||||||||||||||
23 | necessary for the making of a just decision. |
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1 | (b) In counties with a population of more than 700,000 | ||||||
2 | residents and fewer than 725,000 residents according to the | ||||||
3 | most recent federal decennial census, upon motion of any party | ||||||
4 | and provided that other parties to the appeal do not object, | ||||||
5 | the hearing described in this Section shall be heard online | ||||||
6 | with parties to the appeal participating in the hearing | ||||||
7 | remotely. A party that participates remotely in a hearing as | ||||||
8 | provided in this subsection (b) shall be considered present | ||||||
9 | for purposes of the hearing. Within 60 days after the | ||||||
10 | effective date of this amendatory Act of the 104th General | ||||||
11 | Assembly, the Board shall amend the rules of practice and | ||||||
12 | procedure adopted by the Board to accommodate online hearings | ||||||
13 | required by this Section. | ||||||
14 | (Source: P.A. 76-689; 88-455.)
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15 | Section 10. The Illinois Administrative Procedure Act is | ||||||
16 | amended by adding Section 5-45.62 as follows:
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17 | (5 ILCS 100/5-45.62 new) | ||||||
18 | Sec. 5-45.62. Emergency rulemaking; Property Tax Appeal | ||||||
19 | Board. To provide for the expeditious and timely | ||||||
20 | implementation of this amendatory Act of the 104th General | ||||||
21 | Assembly, emergency rules implementing this amendatory Act may | ||||||
22 | be adopted in accordance with Section 5-45 by the Property Tax | ||||||
23 | Appeal Board. The adoption of emergency rules authorized by | ||||||
24 | Section 5-45 and this Section is deemed to be necessary for the |
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1 | public interest, safety, and welfare. | ||||||
2 | This Section is repealed one year after the effective date | ||||||
3 | of this amendatory Act of the 104th General Assembly.
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