Sales tax; providing exemption for certain organizations providing support for first responders. Effective date.

2026 Regular Session

Eliminates the cross-county appointment option for emergency expanded boards of review in Lake, DuPage, McHenry, and Kane counties, restricting appointments to local residents.

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

SB 1396 — Property Tax Code: Board of Review Appointments (Summary)

Note: The provided packet contains multiple, unrelated bills and versions from different jurisdictions (including drafts addressing pharmacy regulation and Hawaii transient accommodations tax). This summary focuses on the provision that matches the title "PROP TX‑BOARD APPOINTMENTS" and the Property Tax Code language appearing in the document (35 ILCS 200/6‑25).

Main purpose

Amend the Illinois Property Tax Code to remove a special allowance that, in certain counties, permitted the county board chairman to appoint residents of directly adjacent counties to serve temporarily as additional members of an expanded board of review during emergency situations (high complaint volume).

Key provisions / changes

Amends Section 6‑25 of the Property Tax Code (35 ILCS 200/6‑25).

Eliminates the sentence (or clause) that, in Lake, DuPage, McHenry, or Kane County, allowed the county board chairman to appoint qualified residents of adjacent counties as additional members of an expanded board of review convened to handle emergency increases in complaints.

Retains the broader authority to appoint additional qualified members to an expanded board of review in emergency situations, but removes the specific cross‑county appointment exception for those four named counties.

Effective date: the act takes effect upon becoming law (immediate effect).

Who is affected

County boards of review and county board chairs in Illinois — specifically practices in Lake, DuPage, McHenry, and Kane counties will be affected, as the cross‑county appointment option is removed.

Potentially affected parties also include property taxpayers who seek hearings: changes could affect the composition and availability of hearing panels used during high‑volume complaint periods.

Local officials and clerks who manage board of review appointments and hearing schedules.

Potential impact / implications

Narrows who may be appointed to emergency expanded boards of review in the named counties, restricting the pool to county residents (or to whatever other statutory rules remain).

May make it harder for some counties to secure additional qualified members quickly in an emergency if they previously relied on adjacent‑county appointees, potentially affecting hearing capacity and timelines.

Could modestly change administrative practices for county boards and county chairs in the specified counties.

Procedural / timeline notes

Text shows the change to 35 ILCS 200/6‑25 and an effective‑date provision stating the act takes effect upon becoming law.

The document includes legislative action entries (multiple jurisdictions). The specific Property Tax Code amendment included here lists an effective date of immediate enactment; readers should consult the relevant state legislature’s bill tracking (or enacted laws) for the official bill number, sponsor, exact final language, and final enactment status.

If you want, I can:
- Locate the enacted Public Act number and the official effective date for your state, or
- Produce a redline showing the exact statutory language removed and retained.