Bill Text: IL SB2030 | 2025-2026 | 104th General Assembly | Introduced

---

Bill Title: Amends the Property Tax Code. Provides that, in counties in which the county board so provides, by ordinance or resolution, owners of income-producing properties in the county shall file physical descriptions of their properties with the chief county assessment officer upon request of the chief county assessment officer. Sets forth the period of time during which those provisions apply. Provides that the request for information shall include an individualized statement specifying all physical description information that the assessor's office has on record or recorded against the property and shall contain a statement that the owner may confirm the information if no changes are required. Imposes certain penalties if the property owner fails to respond to a request for information. Amends the Freedom of Information Act to provide that financial records and data related to real estate income, expenses, and occupancy submitted by or on behalf of a property owner to a chief county assessment officer, except if submitted as part of an assessment appeal, are exempt from disclosure. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-02-06 - Referred to Assignments [SB2030 Detail]

Download: Illinois-2025-SB2030-Introduced.html

---

104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2030 Introduced 2/6/2025, by Sen. Celina Villanueva SYNOPSIS AS INTRODUCED:
5 ILCS 140/7
35 ILCS 200/Art. 9 Div. 6 heading new
35 ILCS 200/9-280 new
35 ILCS 200/9-290 new
Amends the Property Tax Code. Provides that, in counties in which the county board so provides, by ordinance or resolution, owners of income-producing properties in the county shall file physical descriptions of their properties with the chief county assessment officer upon request of the chief county assessment officer. Sets forth the period of time during which those provisions apply. Provides that the request for information shall include an individualized statement specifying all physical description information that the assessor's office has on record or recorded against the property and shall contain a statement that the owner may confirm the information if no changes are required. Imposes certain penalties if the property owner fails to respond to a request for information. Amends the Freedom of Information Act to provide that financial records and data related to real estate income, expenses, and occupancy submitted by or on behalf of a property owner to a chief county assessment officer, except if submitted as part of an assessment appeal, are exempt from disclosure. Effective immediately.
LRB104 09312 HLH 19370 b
A BILL FOR
SB2030 LRB104 09312 HLH 19370 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Freedom of Information Act is amended by
changing Section 7 as follows:
(5 ILCS 140/7)
Sec. 7. Exemptions.
(1) When a request is made to inspect or copy a public
record that contains information that is exempt from
disclosure under this Section, but also contains information
that is not exempt from disclosure, the public body may elect
to redact the information that is exempt. The public body
shall make the remaining information available for inspection
and copying. Subject to this requirement, the following shall
be exempt from inspection and copying:
(a) Information specifically prohibited from
disclosure by federal or State law or rules and
regulations implementing federal or State law.
(b) Private information, unless disclosure is required
by another provision of this Act, a State or federal law,
or a court order.
(b-5) Files, documents, and other data or databases
maintained by one or more law enforcement agencies and

SB2030 - 2 - LRB104 09312 HLH 19370 b
specifically designed to provide information to one or
more law enforcement agencies regarding the physical or
mental status of one or more individual subjects.
(c) Personal information contained within public
records, the disclosure of which would constitute a
clearly unwarranted invasion of personal privacy, unless
the disclosure is consented to in writing by the
individual subjects of the information. "Unwarranted
invasion of personal privacy" means the disclosure of
information that is highly personal or objectionable to a
reasonable person and in which the subject's right to
privacy outweighs any legitimate public interest in
obtaining the information. The disclosure of information
that bears on the public duties of public employees and
officials shall not be considered an invasion of personal
privacy.
(d) Records in the possession of any public body
created in the course of administrative enforcement
proceedings, and any law enforcement or correctional
agency for law enforcement purposes, but only to the
extent that disclosure would:
(i) interfere with pending or actually and
reasonably contemplated law enforcement proceedings
conducted by any law enforcement or correctional
agency that is the recipient of the request;
(ii) interfere with active administrative

SB2030 - 3 - LRB104 09312 HLH 19370 b
enforcement proceedings conducted by the public body
that is the recipient of the request;
(iii) create a substantial likelihood that a
person will be deprived of a fair trial or an impartial
hearing;
(iv) unavoidably disclose the identity of a
confidential source, confidential information
furnished only by the confidential source, or persons
who file complaints with or provide information to
administrative, investigative, law enforcement, or
penal agencies; except that the identities of
witnesses to traffic crashes, traffic crash reports,
and rescue reports shall be provided by agencies of
local government, except when disclosure would
interfere with an active criminal investigation
conducted by the agency that is the recipient of the
request;
(v) disclose unique or specialized investigative
techniques other than those generally used and known
or disclose internal documents of correctional
agencies related to detection, observation, or
investigation of incidents of crime or misconduct, and
disclosure would result in demonstrable harm to the
agency or public body that is the recipient of the
request;
(vi) endanger the life or physical safety of law

SB2030 - 4 - LRB104 09312 HLH 19370 b
enforcement personnel or any other person; or
(vii) obstruct an ongoing criminal investigation
by the agency that is the recipient of the request.
(d-5) A law enforcement record created for law
enforcement purposes and contained in a shared electronic
record management system if the law enforcement agency
that is the recipient of the request did not create the
record, did not participate in or have a role in any of the
events which are the subject of the record, and only has
access to the record through the shared electronic record
management system.
(d-6) Records contained in the Officer Professional
Conduct Database under Section 9.2 of the Illinois Police
Training Act, except to the extent authorized under that
Section. This includes the documents supplied to the
Illinois Law Enforcement Training Standards Board from the
Illinois State Police and Illinois State Police Merit
Board.
(d-7) Information gathered or records created from the
use of automatic license plate readers in connection with
Section 2-130 of the Illinois Vehicle Code.
(e) Records that relate to or affect the security of
correctional institutions and detention facilities.
(e-5) Records requested by persons committed to the
Department of Corrections, Department of Human Services
Division of Mental Health, or a county jail if those

SB2030 - 5 - LRB104 09312 HLH 19370 b
materials are available in the library of the correctional
institution or facility or jail where the inmate is
confined.
(e-6) Records requested by persons committed to the
Department of Corrections, Department of Human Services
Division of Mental Health, or a county jail if those
materials include records from staff members' personnel
files, staff rosters, or other staffing assignment
information.
(e-7) Records requested by persons committed to the
Department of Corrections or Department of Human Services
Division of Mental Health if those materials are available
through an administrative request to the Department of
Corrections or Department of Human Services Division of
Mental Health.
(e-8) Records requested by a person committed to the
Department of Corrections, Department of Human Services
Division of Mental Health, or a county jail, the
disclosure of which would result in the risk of harm to any
person or the risk of an escape from a jail or correctional
institution or facility.
(e-9) Records requested by a person in a county jail
or committed to the Department of Corrections or
Department of Human Services Division of Mental Health,
containing personal information pertaining to the person's
victim or the victim's family, including, but not limited

SB2030 - 6 - LRB104 09312 HLH 19370 b
to, a victim's home address, home telephone number, work
or school address, work telephone number, social security
number, or any other identifying information, except as
may be relevant to a requester's current or potential case
or claim.
(e-10) Law enforcement records of other persons
requested by a person committed to the Department of
Corrections, Department of Human Services Division of
Mental Health, or a county jail, including, but not
limited to, arrest and booking records, mug shots, and
crime scene photographs, except as these records may be
relevant to the requester's current or potential case or
claim.
(f) Preliminary drafts, notes, recommendations,
memoranda, and other records in which opinions are
expressed, or policies or actions are formulated, except
that a specific record or relevant portion of a record
shall not be exempt when the record is publicly cited and
identified by the head of the public body. The exemption
provided in this paragraph (f) extends to all those
records of officers and agencies of the General Assembly
that pertain to the preparation of legislative documents.
(g) Trade secrets and commercial or financial
information obtained from a person or business where the
trade secrets or commercial or financial information are
furnished under a claim that they are proprietary,

SB2030 - 7 - LRB104 09312 HLH 19370 b
privileged, or confidential, and that disclosure of the
trade secrets or commercial or financial information would
cause competitive harm to the person or business, and only
insofar as the claim directly applies to the records
requested.
The information included under this exemption includes
all trade secrets and commercial or financial information
obtained by a public body, including a public pension
fund, from a private equity fund or a privately held
company within the investment portfolio of a private
equity fund as a result of either investing or evaluating
a potential investment of public funds in a private equity
fund. The exemption contained in this item does not apply
to the aggregate financial performance information of a
private equity fund, nor to the identity of the fund's
managers or general partners. The exemption contained in
this item does not apply to the identity of a privately
held company within the investment portfolio of a private
equity fund, unless the disclosure of the identity of a
privately held company may cause competitive harm.
Nothing contained in this paragraph (g) shall be
construed to prevent a person or business from consenting
to disclosure.
(h) Proposals and bids for any contract, grant, or
agreement, including information which if it were
disclosed would frustrate procurement or give an advantage

SB2030 - 8 - LRB104 09312 HLH 19370 b
to any person proposing to enter into a contractor
agreement with the body, until an award or final selection
is made. Information prepared by or for the body in
preparation of a bid solicitation shall be exempt until an
award or final selection is made.
(i) Valuable formulae, computer geographic systems,
designs, drawings, and research data obtained or produced
by any public body when disclosure could reasonably be
expected to produce private gain or public loss. The
exemption for "computer geographic systems" provided in
this paragraph (i) does not extend to requests made by
news media as defined in Section 2 of this Act when the
requested information is not otherwise exempt and the only
purpose of the request is to access and disseminate
information regarding the health, safety, welfare, or
legal rights of the general public.
(j) The following information pertaining to
educational matters:
(i) test questions, scoring keys, and other
examination data used to administer an academic
examination;
(ii) information received by a primary or
secondary school, college, or university under its
procedures for the evaluation of faculty members by
their academic peers;
(iii) information concerning a school or

SB2030 - 9 - LRB104 09312 HLH 19370 b
university's adjudication of student disciplinary
cases, but only to the extent that disclosure would
unavoidably reveal the identity of the student; and
(iv) course materials or research materials used
by faculty members.
(k) Architects' plans, engineers' technical
submissions, and other construction related technical
documents for projects not constructed or developed in
whole or in part with public funds and the same for
projects constructed or developed with public funds,
including, but not limited to, power generating and
distribution stations and other transmission and
distribution facilities, water treatment facilities,
airport facilities, sport stadiums, convention centers,
and all government owned, operated, or occupied buildings,
but only to the extent that disclosure would compromise
security.
(l) Minutes of meetings of public bodies closed to the
public as provided in the Open Meetings Act until the
public body makes the minutes available to the public
under Section 2.06 of the Open Meetings Act.
(m) Communications between a public body and an
attorney or auditor representing the public body that
would not be subject to discovery in litigation, and
materials prepared or compiled by or for a public body in
anticipation of a criminal, civil, or administrative

SB2030 - 10 - LRB104 09312 HLH 19370 b
proceeding upon the request of an attorney advising the
public body, and materials prepared or compiled with
respect to internal audits of public bodies.
(n) Records relating to a public body's adjudication
of employee grievances or disciplinary cases; however,
this exemption shall not extend to the final outcome of
cases in which discipline is imposed.
(o) Administrative or technical information associated
with automated data processing operations, including, but
not limited to, software, operating protocols, computer
program abstracts, file layouts, source listings, object
modules, load modules, user guides, documentation
pertaining to all logical and physical design of
computerized systems, employee manuals, and any other
information that, if disclosed, would jeopardize the
security of the system or its data or the security of
materials exempt under this Section.
(p) Records relating to collective negotiating matters
between public bodies and their employees or
representatives, except that any final contract or
agreement shall be subject to inspection and copying.
(q) Test questions, scoring keys, and other
examination data used to determine the qualifications of
an applicant for a license or employment.
(r) The records, documents, and information relating
to real estate purchase negotiations until those

SB2030 - 11 - LRB104 09312 HLH 19370 b
negotiations have been completed or otherwise terminated.
With regard to a parcel involved in a pending or actually
and reasonably contemplated eminent domain proceeding
under the Eminent Domain Act, records, documents, and
information relating to that parcel shall be exempt except
as may be allowed under discovery rules adopted by the
Illinois Supreme Court. The records, documents, and
information relating to a real estate sale shall be exempt
until a sale is consummated.
(s) Any and all proprietary information and records
related to the operation of an intergovernmental risk
management association or self-insurance pool or jointly
self-administered health and accident cooperative or pool.
Insurance or self-insurance (including any
intergovernmental risk management association or
self-insurance pool) claims, loss or risk management
information, records, data, advice, or communications.
(t) Information contained in or related to
examination, operating, or condition reports prepared by,
on behalf of, or for the use of a public body responsible
for the regulation or supervision of financial
institutions, insurance companies, or pharmacy benefit
managers, unless disclosure is otherwise required by State
law.
(u) Information that would disclose or might lead to
the disclosure of secret or confidential information,

SB2030 - 12 - LRB104 09312 HLH 19370 b
codes, algorithms, programs, or private keys intended to
be used to create electronic signatures under the Uniform
Electronic Transactions Act.
(v) Vulnerability assessments, security measures, and
response policies or plans that are designed to identify,
prevent, or respond to potential attacks upon a
community's population or systems, facilities, or
installations, but only to the extent that disclosure
could reasonably be expected to expose the vulnerability
or jeopardize the effectiveness of the measures, policies,
or plans, or the safety of the personnel who implement
them or the public. Information exempt under this item may
include such things as details pertaining to the
mobilization or deployment of personnel or equipment, to
the operation of communication systems or protocols, to
cybersecurity vulnerabilities, or to tactical operations.
(w) (Blank).
(x) Maps and other records regarding the location or
security of generation, transmission, distribution,
storage, gathering, treatment, or switching facilities
owned by a utility, by a power generator, or by the
Illinois Power Agency.
(y) Information contained in or related to proposals,
bids, or negotiations related to electric power
procurement under Section 1-75 of the Illinois Power
Agency Act and Section 16-111.5 of the Public Utilities

SB2030 - 13 - LRB104 09312 HLH 19370 b
Act that is determined to be confidential and proprietary
by the Illinois Power Agency or by the Illinois Commerce
Commission.
(z) Information about students exempted from
disclosure under Section 10-20.38 or 34-18.29 of the
School Code, and information about undergraduate students
enrolled at an institution of higher education exempted
from disclosure under Section 25 of the Illinois Credit
Card Marketing Act of 2009.
(aa) Information the disclosure of which is exempted
under the Viatical Settlements Act of 2009.
(bb) Records and information provided to a mortality
review team and records maintained by a mortality review
team appointed under the Department of Juvenile Justice
Mortality Review Team Act.
(cc) Information regarding interments, entombments, or
inurnments of human remains that are submitted to the
Cemetery Oversight Database under the Cemetery Care Act or
the Cemetery Oversight Act, whichever is applicable.
(dd) Correspondence and records (i) that may not be
disclosed under Section 11-9 of the Illinois Public Aid
Code or (ii) that pertain to appeals under Section 11-8 of
the Illinois Public Aid Code.
(ee) The names, addresses, or other personal
information of persons who are minors and are also
participants and registrants in programs of park

SB2030 - 14 - LRB104 09312 HLH 19370 b
districts, forest preserve districts, conservation
districts, recreation agencies, and special recreation
associations.
(ff) The names, addresses, or other personal
information of participants and registrants in programs of
park districts, forest preserve districts, conservation
districts, recreation agencies, and special recreation
associations where such programs are targeted primarily to
minors.
(gg) Confidential information described in Section
1-100 of the Illinois Independent Tax Tribunal Act of
2012.
(hh) The report submitted to the State Board of
Education by the School Security and Standards Task Force
under item (8) of subsection (d) of Section 2-3.160 of the
School Code and any information contained in that report.
(ii) Records requested by persons committed to or
detained by the Department of Human Services under the
Sexually Violent Persons Commitment Act or committed to
the Department of Corrections under the Sexually Dangerous
Persons Act if those materials: (i) are available in the
library of the facility where the individual is confined;
(ii) include records from staff members' personnel files,
staff rosters, or other staffing assignment information;
or (iii) are available through an administrative request
to the Department of Human Services or the Department of

SB2030 - 15 - LRB104 09312 HLH 19370 b
Corrections.
(jj) Confidential information described in Section
5-535 of the Civil Administrative Code of Illinois.
(kk) The public body's credit card numbers, debit card
numbers, bank account numbers, Federal Employer
Identification Number, security code numbers, passwords,
and similar account information, the disclosure of which
could result in identity theft or impression or defrauding
of a governmental entity or a person.
(ll) Records concerning the work of the threat
assessment team of a school district, including, but not
limited to, any threat assessment procedure under the
School Safety Drill Act and any information contained in
the procedure.
(mm) Information prohibited from being disclosed under
subsections (a) and (b) of Section 15 of the Student
Confidential Reporting Act.
(nn) Proprietary information submitted to the
Environmental Protection Agency under the Drug Take-Back
Act.
(oo) Records described in subsection (f) of Section
3-5-1 of the Unified Code of Corrections.
(pp) Any and all information regarding burials,
interments, or entombments of human remains as required to
be reported to the Department of Natural Resources
pursuant either to the Archaeological and Paleontological

SB2030 - 16 - LRB104 09312 HLH 19370 b
Resources Protection Act or the Human Remains Protection
Act.
(qq) Reports described in subsection (e) of Section
16-15 of the Abortion Care Clinical Training Program Act.
(rr) Information obtained by a certified local health
department under the Access to Public Health Data Act.
(ss) For a request directed to a public body that is
also a HIPAA-covered entity, all information that is
protected health information, including demographic
information, that may be contained within or extracted
from any record held by the public body in compliance with
State and federal medical privacy laws and regulations,
including, but not limited to, the Health Insurance
Portability and Accountability Act and its regulations, 45
CFR Parts 160 and 164. As used in this paragraph,
"HIPAA-covered entity" has the meaning given to the term
"covered entity" in 45 CFR 160.103 and "protected health
information" has the meaning given to that term in 45 CFR
160.103.
(tt) Proposals or bids submitted by engineering
consultants in response to requests for proposal or other
competitive bidding requests by the Department of
Transportation or the Illinois Toll Highway Authority.
(uu) Financial records and data related to real estate
income, expenses, and occupancy submitted by or on behalf
of a property owner to a chief county assessment officer,

SB2030 - 17 - LRB104 09312 HLH 19370 b
except if submitted as part of an assessment appeal.
However, nothing in this paragraph (uu) prohibits a chief
county assessment officer from disclosing compiled and
anonymized data, and nothing in this paragraph (uu) shall
be construed to permit the chief county assessment officer
to withhold from public disclosure methodologies and
compiled and anonymized data used by any assessing
official in the valuation of property for assessment
purposes.
(1.5) Any information exempt from disclosure under the
Judicial Privacy Act shall be redacted from public records
prior to disclosure under this Act.
(2) A public record that is not in the possession of a
public body but is in the possession of a party with whom the
agency has contracted to perform a governmental function on
behalf of the public body, and that directly relates to the
governmental function and is not otherwise exempt under this
Act, shall be considered a public record of the public body,
for purposes of this Act.
(3) This Section does not authorize withholding of
information or limit the availability of records to the
public, except as stated in this Section or otherwise provided
in this Act.
(Source: P.A. 102-38, eff. 6-25-21; 102-558, eff. 8-20-21;
102-694, eff. 1-7-22; 102-752, eff. 5-6-22; 102-753, eff.
1-1-23; 102-776, eff. 1-1-23; 102-791, eff. 5-13-22; 102-982,

SB2030 - 18 - LRB104 09312 HLH 19370 b
eff. 7-1-23; 102-1055, eff. 6-10-22; 103-154, eff. 6-30-23;
103-423, eff. 1-1-24; 103-446, eff. 8-4-23; 103-462, eff.
8-4-23; 103-540, eff. 1-1-24; 103-554, eff. 1-1-24; 103-605,
eff. 7-1-24; 103-865, eff. 1-1-25.)
Section 10. The Property Tax Code is amended by adding
Division 6 to Article 9 as follows:
(35 ILCS 200/Art. 9 Div. 6 heading new)
Division 6. Physical Descriptions of Income-Producing Property
(35 ILCS 200/9-280 new)
Sec. 9-280. Definitions. As used in this Division:
"Income" means revenue generated by the real property and
directed to or received by the property owner in the form of
rent from unrelated persons or entities and ancillary revenue
payable to the owner from unrelated persons or entities and
generated exclusively from the operation of the real property.
"Income" includes revenue from parking or other amenities
provided to or for the benefit of the property's tenants.
"Income" does not include revenue generated from personal
property, including, but not limited to, revenue from a
business enterprise that is operated on the real property or
improvements made to the property by a tenant.
"Income-producing property" means property that is not
owner-occupied property, as defined in this Section, and that

SB2030 - 19 - LRB104 09312 HLH 19370 b
is owned for the purpose of generating income from the
property itself, regardless of whether the property actually
generates income in a particular year. "Income-producing
property" does not include:
(1) property with a market value of $500,000 or less
in the most recent assessment year for which an assessment
is certified;
(2) residential property containing fewer than 7
residential units;
(3) property assessed under Article 10 of this Code
and stadiums that are not qualified property under Section
10-215 that have a seating capacity of 20,000 or more and
host major professional sporting events;
(4) property assessed by the Department under Article
11 of this Code;
(5) property that is owned or leased by a hospital
licensed under the Hospital Licensing Act or operated
under the University of Illinois Hospital Act, including
any hospital affiliate that directly or indirectly
controls, is controlled by, or is under common control
with a hospital; and
(6) property that is owned or leased by a facility
licensed under the Nursing Home Care Act that is an
intermediate or skilled facility.
"Owner-occupied property" means real property that is used
or occupied by its owner or by a related person or entity as

SB2030 - 20 - LRB104 09312 HLH 19370 b
described in subsection (b) of Section 267 of the Internal
Revenue Code.
"Physical description" means the land size and information
about the construction type, year built, total development
size, number of buildings, number of stories in each building,
and the capacity of structured parking garages, measured in
the number of parking spaces. "Physical description" also
includes the following:
(1) for residential property of 7 or more units:
(A) whether any rented area is below grade;
(B) the number of studio, 1-bedroom, 2-bedroom,
3-bedroom, and larger units;
(C) whether or not the property offers tenants
access to a pool area;
(D) whether or not the property offers tenants
access to an exercise area; and
(E) whether any units in the building are enrolled
in any government-administered affordable housing
program.
(2) for office properties, a description of the net
rentable area of the property and a statement indicating
whether the owner represents to actual or prospective
tenants that the office space can accommodate x-ray or
magnetic resonance imaging (MRI) equipment or surgical
procedures;
(3) for retail properties, a description of the net

SB2030 - 21 - LRB104 09312 HLH 19370 b
rentable area;
(4) for industrial properties:
(A) the size and location of any office area or
areas on the property;
(B) the number of loading bay doors;
(C) whether the clear ceiling height on the first
floor is at least 18 feet but less than 24 feet, at
least 24 feet but less than 30 feet, or at least 30
feet;
(D) whether the property provides refrigerated
storage; and
(E) if the property is a data center, whether the
total electrical capacity in the property is: (i) less
than 250 megawatts; (ii) at least 250 megawatts but
less than 500 megawatts; (iii) at least 500 megawatts
but less than one gigawatt; (iv) at least one gigawatt
but less than 5 gigawatts; or (v) 5 or more gigawatts;
and
(5) for hospitality properties, a statement indicating
whether the property has more than 10,000 square feet of
conference area and the room count.
"Property" has the meaning set forth in Section 1-130 of
this Code and includes contiguous parcels or property index
numbers that comprise one functional property location.
(35 ILCS 200/9-290 new)

SB2030 - 22 - LRB104 09312 HLH 19370 b
Sec. 9-290. Real property descriptions.
(a) This Section applies to all counties in which the
county board provides, by ordinance or resolution, that owners
of income-producing properties must comply with this Section.
Any ordinance or resolution providing that owners of
income-producing properties must comply with this Section
shall be adopted no later than December 31, 2029.
(b) In counties with 3,000,000 or more inhabitants, the
provisions of this Section apply as follows:
(1) if the general assessment year for the property is
2027, this Section applies from the effective date of the
ordinance or resolution adopted by the county board under
subsection (a) until December 31, 2029;
(2) if the general assessment year for the property is
2028, this Section applies from the effective date of the
ordinance or resolution adopted by the county board under
subsection (a) until December 31, 2030; and
(3) if the general assessment year for the property is
2029, this Section applies from the effective date of the
ordinance or resolution adopted by the county board under
subsection (a) until December 31, 2031.
In counties with fewer than 3,000,000 inhabitants, the
provisions of this Section apply on and after the effective
date of the ordinance or resolution adopted by the county
board under subsection (a) and until December 31 of the fourth
year following the adoption of the ordinance or resolution.

SB2030 - 23 - LRB104 09312 HLH 19370 b
(c) For the applicable period set forth in subsection (b),
owners of income-producing properties in the county shall file
physical descriptions of their properties with the chief
county assessment officer in the form and manner determined by
the chief county assessment officer. Such a filing by the
owner is required only after the chief county assessment
officer notifies the owner of the property of the request for
information. That notice shall include an individualized
statement specifying all physical description information that
the assessor's office has on record or recorded against the
property and shall contain a statement that the owner may
confirm the information if no changes are required. A filing
by the owner that no changes are required is compliance with
the request for information. The notice shall include
description records or a link to an Internet resource of
description records for that property.
(d) A request for information under subsection (c) may be
issued with respect to a property only once during one general
reassessment cycle for the property. A response to the request
for information shall be submitted to the chief county
assessment officer within 90 days after the chief county
assessment officer mails the notice to the property owner
under subsection (c).
(e) If, upon receiving a request for information under
this Section, the owner of a property fails to submit the
required physical description within 90 days after the chief

SB2030 - 24 - LRB104 09312 HLH 19370 b
county assessment officer mails the notice to the property
owner and fails to adequately explain why no submission is
required, the owner shall pay a penalty to the chief county
assessment officer as determined by the chief county
assessment officer of up to 0.025% of the prior year's market
value for the property at issue, as indicated by the most
recent certified assessed value, but in no case shall the
owner be required to pay more than a maximum penalty of $1,000
per property. All penalties under this Section shall be
deposited into the county's general fund or as otherwise
allocated by the county board. The penalty under this Section
shall be waived if, upon notice of failure to file and the
imposition of the penalty, the owner provides the requested
physical descriptions within 30 days after the postmark date
of the notice of failure to file and the imposition of the
penalty. An owner who responds to a request for information
received under this Section with good faith efforts based on
reasonable information and belief, or who, upon diligent
investigation, is unable to provide specific requested
information and provides an answer to this effect, shall be
determined to be in substantial compliance with this Section
and shall not be subject to a penalty. Responses to requests
for information under this Section consistent with documents
from the sale or transfer of the property to the current owner
or with published advertisements made by the owner to current
or prospective tenants, unless the owner has modified those

SB2030 - 25 - LRB104 09312 HLH 19370 b
particular aspects of the property since the sale, transfer,
lease, or lease proffer, shall be deemed to be made in good
faith. The owner may explain the reasons for any
inconsistencies and be deemed to have responded in good faith,
and any inconsistencies related to documents from the sale or
transfer of the property prepared by a prior owner shall not be
attributable to the current owner. The chief county assessment
officer shall review all submissions and determine whether the
owner provided sufficient evidence that the owner was not
required to report a property description or that the
submission complies based on available documentation.
(f) If a party is dissatisfied with a decision of the chief
county assessment officer, the party may request review of
that decision. Upon such a request, at least 30 days' notice
shall be provided to the party of a hearing to be conducted by
a hearing officer designated by the chief county assessment
officer. If a party is dissatisfied with a hearing officer's
decision, the party may appeal that decision to the circuit
court of the county in which the property is located as a final
administrative decision under the Administrative Review Law.
If a party is unsuccessful at hearing, the penalty imposed
under this Section shall bear interest at 0.05% per month
thereafter, beginning 21 days after the date of the decision
or 21 days after the date of the issuance of a final decision
on administrative review, as applicable.
Section 99. Effective date. This Act takes effect upon

SB2030 - 26 - LRB104 09312 HLH 19370 b
becoming law.