Bill Text: IL SB0215 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. In provisions concerning notices of increased assessments, provides that the chief county assessment officer shall continue to accept appeals from the taxpayer for a period of not less than 30 business days from the later of the date the assessment notice is mailed or is published on the assessor's website. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-01-28 - Assigned to Revenue [SB0215 Detail]

Download: Illinois-2025-SB0215-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0215 Introduced 1/22/2025, by Sen. Andrew S. Chesney SYNOPSIS AS INTRODUCED:
35 ILCS 200/12-30
Amends the Property Tax Code. In provisions concerning notices of increased assessments, provides that the chief county assessment officer shall continue to accept appeals from the taxpayer for a period of not less than 30 business days from the later of the date the assessment notice is mailed or is published on the assessor's website. Effective immediately.
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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
Section 12-30 as follows:
(35 ILCS 200/12-30)
Sec. 12-30. Mailed notice of changed assessments; counties
of less than 3,000,000.
(a) In every county with less than 3,000,000 inhabitants,
in addition to the publication of the list of assessments in
each year of a general assessment and of the list of property
for which assessments have been added or changed, as provided
above, a notice shall be mailed by the chief county assessment
officer to each taxpayer whose assessment has been changed
since the last preceding assessment, using the address as it
appears on the assessor's records, except in the case of
changes caused by a change in the county equalization factor
by the Department or in the case of changes resulting from
equalization by the chief county assessment officer under
Section 9-210, during any year such change is made. The chief
county assessment officer shall continue to accept appeals
from the taxpayer for a period of not less than 30 business
days from the later of the date the assessment notice is mailed

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as provided in this subsection or is published on the
assessor's website. The notice may, but need not be, sent by a
township assessor.
(b) The notice sent under this Section shall include the
following:
(1) The previous year's assessed value after board of
review equalization.
(2) Current assessed value and the date of that
valuation.
(3) The percentage change from the previous assessed
value to the current assessed value.
(4) The full fair market value (as indicated by
dividing the current assessed value by the median level of
assessment in the assessment district as determined by the
most recent 3 year assessment to sales ratio study
adjusted to take into account any changes in assessment
levels since the data for the studies were collected).
(5) A statement advising the taxpayer that assessments
of property, other than farm land and coal, are required
by law to be assessed at 33 1/3% of fair market value.
(6) The name, address, phone number, office hours,
and, if one exists, the website address of the assessor.
(7) Where practicable, the notice shall include the
reason for any increase in the property's valuation.
(8) The name and price per copy by mail of the
newspaper in which the list of assessments will be

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published and the scheduled publication date.
(9) A statement advising the taxpayer of the steps to
follow if the taxpayer believes the full fair market value
of the property is incorrect or believes the assessment is
not uniform with other comparable properties in the same
neighborhood. The statement shall also (i) advise all
taxpayers to contact the township assessor's office, in
those counties under township organization, first to
review the assessment, (ii) advise all taxpayers to file
an appeal with the board of review if not satisfied with
the assessor review, and (iii) give the phone number to
call for a copy of the board of review rules.
(10) A statement advising the taxpayer that there is a
deadline date for filing an appeal with the board of
review and indicating that deadline date (30 business days
following the scheduled publication date).
(11) A brief explanation of the relationship between
the assessment and the tax bill (including an explanation
of the equalization factors) and an explanation that the
assessment stated for the preceding year is the assessment
after equalization by the board of review in the preceding
year.
(12) In bold type, a notice of possible eligibility
for the various homestead exemptions as provided in
Section 15-165 through Section 15-175 and Section 15-180.
(c) In addition to the requirements of subsection (b) of

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this Section, in every county with less than 3,000,000
inhabitants, where the chief county assessment officer
maintains and controls an electronic database containing the
physical characteristics of the property, the notice shall
include the following:
(1) The physical characteristics of the taxpayer's
property that are available from that database; or
(2) A statement advising the taxpayer that detailed
property characteristics are available on the county
website and the URL address of that website.
(d) In addition to the requirements of subsection (b) of
this Section, in every county with less than 3,000,000
inhabitants, where the chief county assessment officer does
not maintain and control an electronic database containing the
physical characteristics of the property, and where one or
more townships in the county maintain and control an
electronic database containing the physical characteristics of
the property and some or all of the database is available on a
website that is maintained and controlled by the township, the
notice shall include a statement advising the taxpayer that
detailed property characteristics are available on the
township website and the URL address of that website.
(e) Except as provided in this Section, the form and
manner of providing the information and explanations required
to be in the notice shall be prescribed by the Department.
(Source: P.A. 96-122, eff. 1-1-10.)

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Section 99. Effective date. This Act takes effect upon
becoming law.