IL SB3454

Amends the Property Tax Code to require boards of review to serve copies of complaints on each taxing district in which the property is located at least 90 days prior to the board of review hearing.

Changes the notice period for taxing districts from 14 days to 90 days in cases where a change in assessed valuation of $100,000 or more is sought under Section 16-55.

Applies the 90-day notice requirement to all taxing districts shown on the last available tax bill, with service allowed electronically if the taxing district consents.

Makes identical changes to Section 16-95 covering counties with 3,000,000 or more inhabitants, requiring the board of review to serve petition copies on each taxing district at least 90 days before the hearing.

Takes effect immediately upon enactment.