IL HB2400

Limits board of review decisions to evidence presented by the complainant or their agent, and restricts complaints to grounds listed in the petition and supporting documents filed with the board.

Requires the board of review to make and sign a brief written statement of the reason for its decision on complaints, beginning with the 2024 assessment year.

Changes the required statement from explaining "the reason for the change and the manner in which the method used by the assessor in making the assessment was erroneous" to simply stating "the reason for the decision."

Requires the board to deliver a copy of the written decision statement to both the county assessor and the complainant.

Applies to counties with 3,000,000 or more inhabitants and takes effect immediately upon becoming law.