FOLLOW US

The Illinois Department of Revenue announced Monday that it has begun a comprehensive study of the state’s sprawling, often-criticized property tax structure — a review mandated under a law enacted last year, one that has fueled scrutiny across communities and ignited debate over whether the current system is overdue for an overhaul.

The department said in a news release that it is working alongside the Department of Commerce and Economic Opportunity, as required by S.B. 3455, legislation signed by Democratic Gov. J.B. Pritzker in August. The statute tasks state officials with evaluating whether Illinois’ levy, assessment, appeal and collection processes are “reasonable and fair,” a standard that has become increasingly contested by taxpayers and municipalities alike.

Cook County’s Classification System Under the Microscope

Under the law, officials must examine Cook County’s unique property classification system, comparing how the county assesses real estate with approaches used elsewhere in Illinois — a contrast that has historically sparked debate over equity, consistency and uniformity.

The study must also survey the state’s legal framework governing property tax appeals at both the local and state levels, mapping how those statutes operate in practice and whether they contribute to procedural bottlenecks.

Addressing Delays, Appeals and Collection Problems

The legislation further directs the department to evaluate the state’s property tax collection mechanisms, including recurring issues that have slowed the release of tax bills — delays that have frustrated homeowners, strained county budgets and disrupted municipal forecasting.

Revenue officials said the study may solicit comments from residents, commercial property interests, local governments and labor unions, allowing a broad cross-section of Illinois stakeholders to weigh in on a system that touches nearly every community.

Final Report Due This Summer

Under S.B. 3455, the department must deliver a final report — complete with recommendations to improve efficiency and fairness — to both the governor and the Illinois General Assembly by July 1.

The findings are expected to shape future legislative debates and could set the stage for structural changes that ripple across the state’s tax landscape.