Bill Text: IL SB3043 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall conduct a study to evaluate the assessment of real property in Will County and shall analyze any information collected in connection with that study. Effective immediately.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced) 2026-05-22 - Rule 3-9(a) / Re-referred to Assignments [SB3043 Detail]

Download: Illinois-2025-SB3043-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026SB3043 Introduced 1/28/2026, by Sen. Rachel Ventura SYNOPSIS AS INTRODUCED:
20 ILCS 2505/2505-817 new
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall conduct a study to evaluate the assessment of real property in Will County and shall analyze any information collected in connection with that study. Effective immediately.
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A BILL FOR
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AN ACT concerning State government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Department of Revenue Law of the Civil
Administrative Code of Illinois is amended by adding Section
2505-817 as follows:
(20 ILCS 2505/2505-817 new)
Sec. 2505-817. Independent study of the uniformity of
assessment of real property in Will County.
(a) The Department of Revenue shall conduct a study to
evaluate the assessment of real property in Will County and
shall analyze any information collected in connection with
that study.
(b) The study shall include, but need not be limited to,
the following:
(1) a comprehensive review of the assessment of real
property in Will County, including an analysis of the
uniformity of assessment of that real property; the review
shall include, but need not be limited to, the
administration and application of preferential
assessments, exemptions, or other incentives throughout
all parts of Will County;
(2) a comprehensive review of Will County's assessment

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practices and procedures for the valuation of real
property and how those practices and procedures compare to
practices and procedures used by other counties and
statewide;
(3) a comprehensive review of preferential
assessments, exemptions, or other incentives that reduce
the assessed valuation of real property in Will County,
including the administration and application of those
preferential assessments, exemptions, or other incentives,
whether those preferential assessments, exemptions, or
other incentives are provided for uniformly and granted
consistently throughout all parts of Will County, and the
resultant economic impact, if any, from a lack of
uniformity and consistency in the administration or
application of preferential assessments, exemptions, or
other incentives; and
(4) a comprehensive review of State laws, ethics, and
best practices concerning the appeal of an assessment of
real property in Will County, including, but not limited
to, the appointment and removal of members to the local
Board of Review, current conflict of interest procedures
for Board members, the duration of an appointment to the
Board of Review, the validity of a determination by the
Board of Review after a member's term has expired, and how
Will County's current practices and procedures compare to
any professionally recommended best practices and

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procedures, as well as the practices and procedures used
by other counties and statewide.
(c) The Department may also examine whether Will County's
existing property tax assessment, valuation, and appeal
process is reasonable and fair and may issue recommendations
to improve that process.
(d) The Department may consult with units of local
government and Illinois institutions of higher education in
conducting this study.
(e) To the extent practicable and where applicable, the
Department may request relevant, publicly available property
tax information from units of local government, including
counties and municipalities, that is deemed necessary to
complete the study required under this Section. Units of local
government that are required to submit property tax
information to the Department must do so in a reasonably
expedient manner, to the extent possible, but in no event
later than 60 days after the date upon which the Department
requests that relevant information.
(f) For the purposes of conducting the study and analyzing
the data required under this Section, the Department may
determine the scope of the historical data necessary to
complete the study, but in no event shall the scope or time
period be less than the 10 most recent tax years for which the
Department has complete data.
(g) The Department may complete a preliminary report that

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may be made available for public inspection via electronic
means prior to the publication of the final report under this
Section. The Department shall complete and submit the final
report under this Section to the Governor and the General
Assembly by December 31, 2027. A copy of both the preliminary
report, if made available by the Department, and the final
report shall be made available to the public via electronic
means.
(h) Prior to finalizing the report under this Section or
after publication of the final report under this Section, the
Department may allow for the submission of public comments
from individuals, organizations, or associations representing
residential property owners, commercial property owners, or
units of local government in Illinois. If the Department
allows for the submission of public comments, the Department
shall publish via electronic means any and all materials
submitted to the Department.
(i) This Section is repealed on January 1, 2029.
Section 99. Effective date. This Act takes effect upon
becoming law.