PROP TX-TAXING DIST NOTICE

104th Regular Session Introduced by Rob Martwick

SB 1890 requires 90 days’ notice to taxing districts for assessment changes of $100,000+ and lets districts participate, be heard, and intervene in Board of Review hearings.

Referred to Assignments

Overview

Bill: SB 1890

Title: PROP TX-TAXING DIST NOTICE

Sponsor: Sen. Robert F. Martwick (primary)

Introduced: February 6, 2025

Status: Referred to Assignments; subsequently listed with actions (first reading March 17, 2025; referenced to Local Government). Companion bill: HB 875.

Effective date: Immediate upon enactment.

Purpose and intent

SB 1890 amends the Illinois Property Tax Code to strengthen notice and participation rights for taxing districts when a property assessment is challenged. The core change requires additional notice to taxing districts for substantial assessment changes, ensuring districts have an opportunity to participate and be heard in the Board of Review process.

Key provisions and changes

Notice to taxing districts (primary change): For changes in assessed valuation of $100,000 or more, the Board of Review must serve a copy of the petition on all taxing districts in which the property is located at least 90 days prior to the hearing on the complaint. Service may be electronic if the taxing district consents and provides a valid email address.

Opportunity to be heard: All taxing districts served under this provision will have an opportunity to be heard on the complaint.

Intervention rights: A taxing district may intervene with the Board of Review at least five days in advance of a scheduled hearing.

Evidence submission if intervention is involved: If the board requires the appellant to submit evidence in advance, any evidence supporting the intervenor’s position must be submitted to the board and the complainant at least five calendar days before the hearing.

Filing and service rules maintained: The bill retains existing rules for filing complaints, notices of hearing, and the processing timeline, including rules on electronic service and postmark/tracking-date filings.

Administrative mechanics: In cases involving large valuation changes, the amendment adds a formal mechanism for broader notice and participation, without altering the fundamental authority of the Board of Review to adjust assessments justly.

Who is affected

Property owners/complainants: Individuals or entities filing complaints regarding assessments remain subject to existing procedures; those seeking large changes (> $100,000) gain enhanced notice requirements.

Taxing districts (e.g., municipalities, school districts, parks, etc.): Now must be served with petitions for large-change complaints and are given an explicit right to be heard and to intervene.

Board of Review and assessors: New notice obligations and potential procedural steps (interventions) to manage.

Timelines and procedural notes

Notice timing: 90 days before hearing for large-change complaints.

Intervention timing: Intervenors must file or indicate participation at least five days before the hearing.

Electronic service: Permitted if districts consent and provide an email address.

Filing mechanics: Aligns with existing postmark/date-of-filing rules; electronic filings treated as received on the date of transmission when allowed by rule.

Practical impact

Increases transparency and district participation in property tax appeals with significant impact.

Potentially improves district budgeting and oversight by providing formal input on large assessment changes.

Creates additional coordination requirements for property owners, boards of review, and taxing districts during the hearing process.

Bill