Relating to wildfire; prescribing an effective date; and providing for revenue raising that requires approval by a three-fifths majority.

2025 Regular Session Introduced by Anthony Broadman and 3 co-sponsors

Funds the Illinois Property Tax Appeal Board for FY 2025 with a $13,716,800 appropriation from the Personal Property Tax Replacement Fund to cover salaries, benefits, and operation

Chapter 581, (2025 Laws): Effective date September 26, 2025.

Summary — HB 3940: Property Tax Appeal Board Appropriation (104th Gen. Assembly)

Status
- Introduced by Rep. Robyn Gabel (first reading 2/25/2025; filed 3/6/2025).
- Passed both chambers (May 26, 2025), enrolled and sent to Governor (5/28/2025).
- Signed by the Governor (6/20/2025). Legislative actions list an effective date of 9/1/2025; the bill text includes a Section 99 stating “This Act takes effect July 1, 2025.” (See note below.)
- Companion bill: SB 2728.

Purpose
- Appropriates funding to cover the ordinary and contingent expenses of the Illinois Property Tax Appeal Board (PTAB) for the fiscal year beginning July 1, 2025. This is an agency appropriation bill (not a change in tax law or appeal procedures).

Key provisions — appropriation details
- Total appropriation: $13,716,800
- Source: Payable from the Personal Property Tax Replacement Fund
- Major line-item breakdown:
- Personal services (salaries/wages): $6,292,000
- Contributions to State Employees' Retirement System: $3,206,800
- State contributions to Social Security: $481,400
- Group insurance: $2,158,000
- Contractual services: $725,000
- Electronic data processing: $336,000
- Costs associated with the appeal process and office relocation: $400,000
- Travel: $39,000
- Telecommunications: $45,500
- Operation of auto equipment: $9,100
- Commodities, printing, equipment, refunds and small other items totaling the remainder

Who is affected / impact
- Directly affects the Property Tax Appeal Board by funding its operations, staffing, employee benefits, IT systems, contractual needs, and a specified relocation/appeal-process fund.
- Indirectly affects taxpayers and local governments in that PTAB’s capacity to process appeals, maintain staff, and operate its office influences the timeliness and administration of property tax appeals.
- Funds are drawn from the Personal Property Tax Replacement Fund, so appropriations impact that fund’s allocations.

Procedural/timing notes
- The bill’s synopsis and text reference the fiscal year beginning July 1, 2025.
- The enacted bill text contains an effective date clause (Section 99) stating July 1, 2025, while legislative action records indicate the law’s effective date as September 1, 2025. Interested parties should consult the enrolled act posted by the Secretary of State or the Illinois Compiled Statutes for the official effective date.