Bill Text: IL SB2102 | 2025-2026 | 104th General Assembly | Enrolled

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Bill Title: Amends the Property Tax Code. Provides that a taxing district's budget and appropriation ordinance and estimate of revenues may be filed electronically with the county clerk. Provides that, if a taxing district's budget and appropriation ordinance and estimate of revenues are filed electronically with the county clerk, the county clerk shall accept and acknowledge that electronic filing by providing a receipt to the taxing district. Effective immediately.

Sponsorship: Moderate Partisan Bill (Republican 16-3)

Status: (Enrolled) 2026-05-21 - Added Alternate Co-Sponsor Rep. Brandun Schweizer [SB2102 Detail]

Download: Illinois-2025-SB2102-Enrolled.html

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SB2102 Enrolled LRB104 06125 HLH 16158 b
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 18-50 as follows:
(35 ILCS 200/18-50)
Sec. 18-50. Filing of budget and appropriation ordinance.
The governing authority of each taxing district shall file
with the county clerk, either electronically or with a paper
submission, within 30 days of their adoption a certified copy
of its appropriation and budget ordinances or resolutions, as
well as an estimate, certified by its chief fiscal officer, of
revenues, by source, anticipated to be received by the taxing
district in the following fiscal year. If the governing
authority fails to file the required documents, the county
clerk shall have the authority, after giving timely notice of
the failure to the taxing district, to refuse to extend the tax
levy until the documents are so filed.
If the budget and appropriation ordinance and estimate of
revenues under this Section is filed electronically, the
county clerk shall accept and acknowledge that electronic
filing by providing a receipt to the taxing district.
In determining the amount of maximum tax authorized to be

SB2102 Enrolled - 2 - LRB104 06125 HLH 16158 b
levied by any statute of this State, the assessed valuation of
the current year of property as assessed and reviewed by the
local assessment officials or the Department, and as equalized
or confirmed by the Department, shall be used.
(Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477;
87-895; 88-455.)
Section 99. Effective date. This Act takes effect upon
becoming law.