Bill
SR 318
Directs Illinois Auditor General to audit IDR's valuation of railroad operating property, assess transparency, classifications, and how values are allocated to local districts.
Note on source material: The submitted text appears to combine two different Senate resolutions both labeled “SR 318.” One is an Illinois-style resolution directing an audit of the Illinois Department of Revenue’s (IDR) valuation/assessment of railroad operating property. The other is a Georgia Senate resolution recognizing the Islamic holy month of Ramadan. Below are concise, separate summaries of each resolution, plus a short note about the textual conflict and procedural status information provided.
Purpose
- Directs the Illinois Auditor General to perform a performance audit of the Illinois Department of Revenue’s (IDR) valuation and assessment of railroad companies’ properties under the Illinois Property Tax Code.
Key provisions / scope of the audit
- Assess IDR’s procedures and transparency for publishing annual data, processes and guidance used to value railroad operating property.
- Evaluate how IDR annually determines which properties qualify as railroad “operating property” versus “non-carrier real estate,” and processes for reclassification.
- Review IDR notification procedures to local assessing officials, county treasurers, and the public when property ceases to be operating property so local assessors can assume assessment responsibility.
- Determine whether railroads adequately inform IDR and county assessors about status changes requiring reclassification from operating to non‑operating property, and whether IDR informs local assessors timely.
- Review methods, deadlines and incentives IDR uses to annually obtain and set values for each railroad in Illinois, and the process for allocating statewide equalized assessed value (EAV) to local taxing districts (including examination of Sec. 11‑110 proportional allocation by track miles).
- Evaluate notice and deadline sufficiency for filing classification challenges and requests for hearings; analyze administrative hearing procedures, selection and independence of IDR administrative law judges (ALJs).
- Determine public access to ALJ pleadings and hearings, whether statutory language (e.g., “any aggrieved person” in 35 ILCS 200/8‑35) is clear, and whether additional rules/regulations are needed to explain IDR procedures.
- Survey stakeholders (county assessors, clerks, treasurers, members of the public) for input on the system and its clarity.
- Provide findings and recommendations per the Illinois State Auditing Act; IDR and other relevant entities must cooperate fully and promptly.
Who would be affected
- Illinois Department of Revenue (subject of audit)
- Illinois Auditor General (responsible for audit)
- Railroad companies operating in Illinois
- County assessors, county clerks, county treasurers, local taxing bodies, and taxpayers affected by classification and allocation of railroad property assessments
Procedural / timeline notes
- Resolution requests the Auditor General commence the audit “as soon as possible” and report findings and recommendations in accordance with the Illinois State Auditing Act.
- The bill header lists introduction on March 20, 2025 and status “Referred to Assignments.” (See note below about mixed text.)
Potential impacts
- Could lead to recommendations for procedural or statutory changes to improve transparency, timeliness, and accuracy of railroad property classification and EAV allocation; may affect local tax bases and assessment responsibilities.
Purpose
- A ceremonial resolution recognizing the Islamic holy month of Ramadan, offering best wishes for a meaningful observance of Ramadan and Eid al‑Fitr to Muslims in Georgia, the U.S., and worldwide.
Key provisions / content
- Recognizes Ramadan as a month of fasting, spiritual renewal, charity, self‑discipline, worship, and Quranic study.
- Notes estimated populations: ~1.8 billion Muslims worldwide, ~3.5 million Muslims in the U.S., and “over 100,000” in Georgia.
- Acknowledges the contributions of Georgian Muslims across fields (medicine, science, engineering, education, law, military, etc.).
- Extends best wishes for Eid al‑Fitr at the conclusion of Ramadan.
- Directs the Secretary of the Senate to make copies available to the public and press.
Who would be affected
- Primarily symbolic/ceremonial; intended to recognize and honor Georgia’s Muslim community and inform the public.
Procedural / timeline notes (from provided actions)
- Text shows reading and adoption dates around March 25, 2025, and lists multiple Georgia senators as sponsors (e.g., Rahman, Islam Parkes, Orrock, Harrell, James, and others).
Potential impacts
- Symbolic recognition intended to promote inclusion and public awareness; no regulatory or fiscal effects.
Compiled from official sources — confirm details with the bill’s official record.
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