IL HB3105

Property Tax Appeal Board shall not accept or consider any appraisal that does not meet the Uniform Standards of Professional Appraisal Practice (USPAP) as promulgated by The Appraisal Foundation at the time the appeal was filed.

Property Tax Appeal Board process ends for all property with the 2023 assessment year in counties with 3,000,000 or more inhabitants.

Board may retain jurisdiction over appeals properly filed before the last day of calendar year 2024 in counties with 3,000,000 or more inhabitants, but must dismiss unresolved appeals by the last day of 2025 without a decision.

Dismissed appeals from counties with 3,000,000 or more inhabitants may not be appealed to the Board, but taxpayers may file a tax objection case in circuit court pursuant to Article 23 within one year of dismissal, notwithstanding standard filing limitations.

This Act takes effect upon becoming law.