Bill
SB 1326
SB 1326 allows PTAB remote (online) hearings in select counties with populations over 700k and under 725k, upon motion without objecting parties.
Status (as provided)
- Bill Number: SB 1326
- Short title: PROP TX — PTAB HEARINGS
- Introduced: January–February 2025 (documents show introduction Jan 28 & Feb 14, 2025)
- Current procedural note: Senate Committee Amendment No. 1 (Rule 3‑9(a)) — re‑referred to Assignments
- Primary sponsor: Sen. Julie A. Morrison (with listed cosponsors)
Purpose
- To authorize the Property Tax Appeal Board (PTAB) to hold appeals by remote (online) hearing in specified counties, to require PTAB rule changes to accommodate remote hearings, and to permit emergency rulemaking to implement those changes.
Key provisions
- Statutory amendment: Modifies Section 16‑170 of the Property Tax Code (35 ILCS 200/16‑170) to allow hearings to be held online in a narrowly defined set of counties.
- Applicability: Remote hearings are permitted in counties with a population of more than 700,000 and fewer than 725,000 residents according to the most recent federal decennial census.
- Trigger/consent: Remote hearing will be held upon motion of any party, provided the other parties to the appeal do not object. A party participating remotely is considered present for purposes of the hearing.
- Rule changes: PTAB is required to amend its rules of practice and procedure within 60 days after the amendatory Act’s effective date to accommodate online hearings.
- Emergency rulemaking: Adds a new provision to the Illinois Administrative Procedure Act (5 ILCS 100/5‑45.62) authorizing PTAB to adopt emergency rules (under Section 5‑45) to implement the statute expeditiously. That emergency rule authority is temporary (the provision is repealed one year after the Act’s effective date).
- Effective date: The bill takes effect upon becoming law (text specifies immediate effectiveness).
Who is affected
- Parties to property tax appeals in the limited counties identified by population (i.e., litigants, their attorneys, and witnesses).
- The Property Tax Appeal Board (PTAB), which must modify its rules and may adopt emergency rules to implement remote hearings.
- Local taxing bodies and county officials who interact with PTAB proceedings in the affected counties.
Procedural/timeline notes
- PTAB must amend its rules within 60 days of the statute’s effective date to provide for remote hearings.
- Emergency rulemaking authority is available immediately and is repealed one year after enactment.
- Senate Amendment 001 modified wording to clarify the procedure begins “upon motion of any party.”
Related/companion measures
- Companion or related house bills are listed in the materials (e.g., HB 865, HB 1217, HB 1007). Review of the companion measures is recommended to track parallel action in the House.
Limitations and scope
- The authorization is geographically and numerically narrow (counties with population >700,000 and <725,000 per the decennial census), not a statewide or general authorization for online PTAB hearings.
- Remote hearings are permitted only when no party objects (i.e., not mandatory).
For further tracking
- Check PTAB rulemaking notices and the Illinois Register for any emergency or permanent rules issued under this authority and monitor committee calendars for subsequent legislative action.
Compiled from official sources — confirm details with the bill’s official record.
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