IL HB1109

Amends the Property Tax Code provisions governing certificates of error in counties with 3,000,000 or more inhabitants (Cook County)

Clarifies that county assessors must execute certificates of error to correct assessment mistakes discovered after certification, unless the applicable time limitation has expired

Streamlines endorsement requirements by specifying that certificates need board of review endorsement only when the assessment was subject to a complaint filed with the board of review for that tax year

Expands the exception to the 3-year time limitation for certificates correcting assessments to $1 under Section 10-35, now including associations alongside subdivisions and planned developments that use parcels as common area

Removes the December 1, 1997 application deadline for certificates of error related to common area parcels, and applies changes to certificates issued for taxable years 2003 or later