IL SB2182

Amends the State Comptroller Act to require the Comptroller to maintain a registry of all units of local government and school districts within Illinois, including their names, addresses, types, and names of current office holders.

Requires county clerks to notify the Comptroller when any local government unit or school district is created or dissolved.

Mandates Tax Increment Financing (TIF) reports be filed electronically with the Comptroller within 180 days after the close of the municipal fiscal year or when the audit becomes available.

Authorizes the Comptroller to grant extensions for TIF report filing if the Tax Increment Finance administrator provides evidence the audit is being completed.

Establishes late filing penalties for TIF reports: $5 per day for first 15 days late, $10 per day for days 16-30, $15 per day for days 31-45, and $20 per day for day 46 and beyond, with collected fees deposited into the Comptroller's Administrative Fund.