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SB 3108

PROP TX-STATEMENT OF EXEMPTION

104th Regular Session Introduced by Steve McClure

Illinois property tax bills must prominently display any exemption from last year that is not granted this year.

Rule 3-9(a) / Re-referred to Assignments
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Bill Summary · SB 3108

Summary of SB3108 (104th General Assembly, Illinois)

Purpose and intent

  • This bill adds a new requirement to property tax bills to improve transparency for taxpayers.
  • Specifically, it requires a statement on each property tax bill of any exemption that was granted to the property in the immediately preceding tax year but was not granted in the current tax year.
  • Effective date: upon becoming law (immediate effectiveness).

Key provisions and changes

  • Section amended: 35 ILCS 200/20-15 (Information on bill or separate statement).
  • On every property tax bill (or a separate slip mailed with the bill), the following must be shown:
    • (a) Itemized tax rates and dollar amounts for each taxing district in the county where the property is located, including amounts allocable to
    • Library districts or other library levies
    • (b) Separate statements for the portion of tax due under the Illinois Pension Code or other public pension/retirement levies
    • (b-5) A list of each Tax Increment Financing (TIF) district in which the property is located, the dollar amount allocable to the TIF, and each redevelopment project associated with the TIF that has been completed, is undergoing completion, or is in progress during the tax year
    • (c) The total tax rate
    • (d) The total amount of tax due
    • (e) The amount by which the total tax and the tax allocable to each district differs from the taxpayer’s last prior tax bill
    • (f) A prominent statement of any exemption that was granted to the property in the previous tax year but not granted in the current year (bold and prominently displayed)
  • Additional county-level requirements on the bill:
    • The county treasurer must list only those taxing districts in which the parcel is located.
    • The statement must include:
    • (1) Property index number or suitable description
    • (2) Property assessment
    • (3) Statutory amount of each homestead exemption applied
    • (4) Assessed value after homestead exemptions
    • (5) Equalization factors imposed by the county and by the Department
    • (6) Equalized assessment after applying equalization factors
  • Special notes for differing county classifications:
    • In counties that do not classify property for taxation, the statement must reflect the fair cash value for single-family residences.
    • In counties that classify property under Article IX Section 4, residential parcels in the lowest assessment classification must include fair cash value.
  • Additional guidance and consumer information:
    • The statement must include information about eligibility for exemptions, abatements, and other assistance programs, and advise taxpayers to consult their township/county assessor and the Department of Revenue.
    • For bills mailed on or after January 1, 2026, the statement must include, in bold, a list of exemptions available to taxpayers and contact information for the chief county assessment officer.
  • Billing methods:
    • In counties using estimated or accelerated billing methods, the exemption statement is provided only with the final installment.
  • Legal note:
    • The changes create a mandatory statutory duty for collectors; failure to mail the bill or for a taxpayer not to receive it does not affect the validity of the tax or the tax liability.

Who/what is affected

  • Property taxpayers receiving real estate tax bills in Illinois counties.
  • County treasurers/collectors responsible for printing and mailing tax bills.
  • Local taxing districts (municipalities, libraries, pension districts, and TIF districts) as information appears on tax bills.
  • Chief county assessment officers, who may be referred to via the bold exemptions list introduced in the bill.

Procedural and timeline aspects

  • Status: Introduced February 2, 2026; assigned to Revenue; includes committee deadlines for Rule 2-10 (with dates in 2026).
  • Effective date: Immediate upon becoming law.
  • The bill references data for the current and immediately preceding tax year (to identify exemptions lost or not granted year-over-year).

Practical impact

  • Increases transparency by showing lost or non-granted exemptions on current-year bills.
  • Requires enhanced formatting (bold, prominent display) of exemption-change information.
  • Adds substantial tax bill disclosure details (TIFs, homestead exemptions, equalization metrics, etc.).
  • May improve taxpayer awareness of exemptions and available relief programs, potentially affecting taxpayer decisions or inquiries to assessors and the Department of Revenue.

Compiled from official sources — confirm details with the bill’s official record.

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