Relating to state financial administration; declaring an emergency.

2025 Regular Session Introduced by Tom Andersen and 2 co-sponsors

In large Illinois counties, boards of review must issue a written certificate of error for incorrect assessments (not valuation judgments) to formalize corrections and aid tax refu

In committee upon adjournment.

Summary / Purpose

HB 3775 amends Section 16‑95 of the Illinois Property Tax Code (35 ILCS 200/16‑95) to require that, in counties with 3,000,000 or more inhabitants, the county board of review issue a written "certificate of error" when it determines an assessment contains an error or mistake — other than an error of judgment as to property valuation. The certificate is intended to formalize administrative corrections and to serve as evidence in court and as notice to county officials responsible for tax administration.

Key provisions

Applies to counties with 3,000,000 or more inhabitants (e.g., Cook County).

When the board of review determines an assessment contains an error or mistake (but not an error of judgment on valuation), it must issue a certificate of error to the person erroneously assessed.

Two copies of the certificate must be made: one provided to the county clerk and one to the county treasurer.

The certificate may be used as evidence in any court of competent jurisdiction.

Existing procedural protections remain: the board may not change an assessment on its own motion until the taxpayer and the chief county assessment officer who certified the assessment have been notified and given an opportunity to be heard; taxing districts must be given an opportunity to be heard.

Who is affected

Taxpayers in large counties (3,000,000+ population) who receive incorrect assessments.

County board(s) of review, county clerks, and county treasurers in those counties — responsible for issuing, receiving, recording, and using certificates for tax accounting and potential refunds/adjustments.

Courts adjudicating tax disputes may receive certificates as admissible evidence.

Practical impact

Creates a formal, documentary mechanism to record administrative assessment errors and to facilitate correction, tax accounting, and litigation.

Likely to streamline evidence in court and help county officials adjust tax rolls and process refunds or credits more promptly.

Does not change standards for valuation disputes (errors of judgment remain excluded).

Legislative status (selected actions)

Introduced: 2/18/2025 by Rep. Hoan Huynh.

Assigned to committees (Revenue & Finance; Elections; Rules).

Committee activity in March–April 2025 (public hearing, substitute considered); committee report sent to Calendars on 2025‑04‑22.

Current status noted earlier as Rule 19(a) / Re‑referred to Rules Committee (3/21/2025).

Sponsor: Rep. Hoan Huynh.

Bill