HB5086 104TH GENERAL ASSEMBLY

LRB104 19302 HLH 32748 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5086

Introduced 2/10/2026, by Rep. Natalie A. Manley

SYNOPSIS AS INTRODUCED:

35 ILCS 200/9-230

Amends the Property Tax Code. In provisions concerning township or multi-township assessment books, provides that, if the supervisor of assessments determines that the township or multi-township assessor has not completed the assessments as required by law before returning the assessment books, then the supervisor of assessments (rather than the county board) may submit a bill to the township board of trustees for the reasonable costs incurred by the supervisor of assessments in completing the assessments. Provides that, if the supervisor of assessments determines that the township or multi-township assessor has provided incomplete books or workbooks within the prior quadrennial assessment cycle, then the supervisor of assessments may give notice to the township assessor or multi-township assessor and shall receive the assessment books or workbooks up to 90 days in advance of the deadlines if either (1) the township or multi-township has omitted new construction in the prior year for more than 6 months; or (2) at least 20% of any property class fails to be changed in the township or multi-township assessment books in the prior general assessment year. Provides that, if the supervisor of assessments determines that a review of the books of the township or multi-township is necessary, then the year the review takes place, the revaluation powers of the supervisor of assessments shall be the same as in the general assessment year and the supervisor of assessments shall have the authority to value omitted property. Provides that, if any valuation changes occur as the result of the provisions, then the county treasurer shall keep a list of the properties identified by the supervisor of assessments on the county's website. Provides that, if the township maintains a website, then the information shall be posted on the township's website. Effective immediately.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing Section 9-230 as follows:

(35 ILCS 200/9-230)

Sec. 9-230. Return of township or multi-township assessment books.

(a) The township or multi-township assessors in counties with less than 600,000 inhabitants, based on the 2000 federal decennial census, shall, on or before June 15 of the assessment year, return the assessment books or workbooks to the supervisor of assessments. The township or multi-township assessors in counties with 600,000 or more but no more than 700,000 inhabitants, based on the 2000 federal decennial census, shall, on or before July 15 of the assessment year, return the assessment books or workbooks to the supervisor of assessments. The township or multi-township assessors in counties with less than 3,000,000 inhabitants, but more than 700,000 inhabitants, based on the 2000 federal decennial census, shall, on or before November 15 of the assessment year, return the assessment books or workbooks to the supervisor of assessments. If a township or multi-township assessor in a county with less than 3,000,000 inhabitants, based on the 2000 federal decennial census, does not return completed the assessment books or work books within the required time, the supervisor of assessments may take possession of the books and complete the assessments pursuant to law. Each of the books shall be verified by affidavit by the assessor substantially as follows: State of Illinois) )ss. County of .......)

I do solemnly swear that the book or books .... in number, to which this affidavit is attached, contains a complete list of all of the property in the township or multi-township or assessment district herein described subject to taxation for the year .... so far as I have been able to ascertain, and that the assessed value set down in the proper column opposite the descriptions of property is a just and equal assessment of the property according to law.

Dated ...............

(b) If the supervisor of assessments determines that the township or multi-township assessor has not completed the assessments as required by law before returning the assessment books under this Section, then the supervisor of assessments the county board may submit a bill to the township board of trustees for the reasonable costs incurred by the supervisor of assessments in completing the assessments. The moneys collected under this subsection may be used by the supervisor of assessments only for the purpose of recouping costs incurred in completing the assessments.

(c) If the supervisor of assessments determines that the township or multi-township assessor has provided incomplete books or workbooks within the prior quadrennial assessment cycle, then the supervisor of assessments may give notice to the township assessor or multi-township assessor and shall receive the assessment books or workbooks up to 90 days in advance of the deadlines under subsection (a) if either:

(1) the township or multi-township has omitted new construction in the prior year for more than 6 months; or

(2) at least 20% of any property class fails to be changed in the township or multi-township assessment books in the prior general assessment year.

(d) If the supervisor of assessments determines that a review of the books of the township or multi-township is necessary, then the year the review takes place, the revaluation powers of the supervisor of assessments shall be the same as in the general assessment year under section 9-155 and the supervisor of assessments shall have the authority to value omitted property under Sections 9-265 and 9-270.

(e) If any valuation changes occur as the result of this Section, then the county treasurer shall keep a list of the properties identified by the supervisor of assessments on the county's website indicating the property tax identification number, the costs incurred by the supervisor of assessments due to the reassessment, the total change in valuation, and the township in which the property is located. If the township maintains a website, then the information shall be posted on the township's website.

(Source: P.A. 96-486, eff. 8-14-09; 97-797, eff. 1-1-13.)

Section 99. Effective date. This Act takes effect upon becoming law.