IL SB2546

Allows complainants unable to personally attend property tax assessment hearings to be represented by a relative, friend, or real estate agent, regardless of whether they are licensed attorneys.

Requires a written statement signed by both the complainant and their representative granting permission for representation and establishing a fiduciary obligation on the representative.

Maintains existing procedures for attorney representation, including requirements to provide proof of authority and comply with board of review rules.

Preserves all other provisions regarding complaint filing deadlines (30 days after assessment list publication), hearing procedures, and board of review authority to adjust assessments.