IL SB3069

Allows associations (common interest communities, unit owners' associations, and master associations) to file appeals to the Property Tax Appeal Board on behalf of their members or to intervene in appeals filed by taxing bodies

Applies to property tax appeals in counties with 3,000,000 or more inhabitants beginning with the 1999 assessment year

Requires taxpayers to file appeals within 30 days after written notice of the board of review decision or within 30 days after the board transmits final action to the county assessor, whichever is later

Dismisses appeals if the taxpayer fails to appear at the board of review or board of appeals hearing (unless a continuance is granted), and bars the Property Tax Appeal Board from hearing any subsequent appeal on that complaint

Allows taxpayers to proceed directly to court without appealing to the Property Tax Appeal Board first