IL SB1743

Amends Section 16-55 of the Property Tax Code concerning property tax assessment complaints and appeals procedures.

If board of review rules require appellants to submit evidence in advance of a hearing, failure to submit that evidence by the required deadline or any granted extension results in dismissal of the appeal with prejudice.

Requires assessors to submit evidence supporting their opinion of assessed value to the board of review and complainant no later than five calendar days prior to hearing if board rules require advance evidence submission.

Establishes that complaints and correspondence filed by mail are considered filed on the postmark date, by delivery service on the date shown on tracking label, and by electronic transmission on the date received (if allowed by board rules).

Maintains existing provisions allowing board of review to consider compulsory sales in assessments, requiring proof of attorney authority to represent complainants, and requiring notice to taxing districts for assessment changes of $100,000 or more.