IL SB3499

Allows taxpayers in Illinois counties with fewer than 3,000,000 residents to be represented before the board of review by a tax representative.

Defines "tax representative" as a person with power of attorney from the taxpayer who meets at least one qualification: attorney licensed in Illinois, Certified Public Accountant, licensed Illinois real estate agent, Certified Illinois Assessing Officer, Certified Assessment Evaluator, or certified member of the Appraisal Institute.

Permits counties to designate additional qualifications by ordinance but prohibits counties from restricting qualifications beyond those listed in the statute.

Requires the power of attorney for tax representatives to be given on a form determined by the board of review.

Takes effect immediately upon becoming law.