IL SB1326

Allows property tax appeal hearings to be conducted online with remote participation in counties with populations between 700,000 and 725,000 residents, upon motion of any party if no other parties object

Remote hearing participants are considered legally present for purposes of the hearing

Requires the Property Tax Appeal Board to amend its rules of practice and procedure within 60 days of the act's effective date to accommodate online hearings

Authorizes the Property Tax Appeal Board to adopt emergency rules to implement the changes, with this emergency rulemaking authority expiring one year after the effective date

Takes effect immediately upon becoming law