Illinois HB 1846: PROP TX-COMPLAINTS

Status: Rule 19(a) / Re-referred to Rules Committee (as of 2026-03-27)

State: Illinois · Session: 104th · Bill: HB 1846

Sponsors: John M. Cabello

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 Full Text of HB1846

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB1846

Introduced 1/29/2025, by Rep. John M. Cabello 

SYNOPSIS AS INTRODUCED:

35 ILCS 200/16-25

35 ILCS 200/16-55

 Amends the Property Tax Code. Provides that assessment complaints shall be filed with the board of review within 60 calendar days (currently, 30 calendar days) after publication of the assessment list.

LRB104 07445 HLH 17486 b

A BILL FOR

HB1846LRB104 07445 HLH 17486 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Property Tax Code is amended by changing 

5Sections 16-25 and 16-55 as follows:

6 (35 ILCS 200/16-25)

7 Sec. 16-25. Review after complaint by taxing bodies. Any 

8taxing body that has an interest in an assessment made by any 

9local assessment officer or officers may have the assessment 

10reviewed by the board of review by filing a complaint in 

11writing with the board within 60 30 calendar days after 

12publication of the assessment list under Section 12-10. All 

13complaints shall identify and describe the particular property 

14and shall be filed with the board in duplicate. The board shall 

15make a determination as to the correct amount of the 

16assessment, but the board shall not increase the amount of the 

17assessment without first giving due notice and an opportunity 

18to be heard to the taxpayer affected.

19(Source: P.A. 78-450; 88-455.)

20 (35 ILCS 200/16-55)

21 Sec. 16-55. Complaints. 

22 (a) On written complaint that any property is overassessed 

HB1846- 2 -LRB104 07445 HLH 17486 b

1or underassessed, the board shall review the assessment, and 

2correct it, as appears to be just, but in no case shall the 

3proper

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