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IL SB2964
Bill
Status
Introduced
1/27/2026
Primary Sponsor
Cristina Castro
Click for details
AI Summary
- Allows property tax complainants to represent themselves or designate any representative (attorney, accountant, or other tax representative) to appear before the board of review or Property Tax Appeal Board on their behalf
- Requires boards of review in counties with fewer than 3,000,000 inhabitants to inform taxpayers in their public rules and procedures that they may appear pro se or use any representative
- Shifts the burden of proof in contested property tax matters from the taxpayer proving their case by clear and convincing evidence to requiring the assessor or board of review to prove contested facts by preponderance of the evidence
- Updates notice requirements so that when a taxpayer is represented, correspondence goes to their designated representative rather than only to attorneys as under current law
- Amends multiple sections of the Property Tax Code (35 ILCS 200) including Sections 6-60, 12-50, 16-55, 16-115, 16-180, 16-185, and 23-15
Legislative Description
PROP TX-APPEALS
Last Action
Rule 2-10 Committee Deadline Established As March 27, 2026
3/13/2026
Committee Referrals
Judiciary2/3/2026
Assignments1/27/2026
Full Bill Text
No bill text available