§ 2505-560 — Taxpayer Action Boards

(a) The purpose of this Section is to advance the health, welfare, and prosperity of all citizens of this State by promoting "sunshine in assessments" and transparency reforms. This purpose shall be deemed a statewide interest and not a private or special concern. (b) There are hereby created 7 Taxpayer Action Boards within the Department of Revenue, one for each of the following counties: Cook, DuPage, Kane, Kendall, Lake, McHenry, and Will. The Governor shall name 7 people to be members of each board. These members shall serve 2-year terms. Members shall serve without compensation, except to the extent those members are employees of the Department of Revenue. The boards shall exist and function at no additional cost to the State. (c) Each board shall perform the following functions: (1) oversee the implementation of Public Act 96-122, with particular emphasis on the transparency and disclosure provisions of that Public Act; (2) make recommendations about other useful disclosures in addition to those required by P.A. 96-122; (3) make recommendations concerning the implementation of the transparency reform provisions of P.A. 96-122 in its county; (4) conduct a study that (i) critically evaluates the manner in which its county assesses residential property and (ii) examines the accuracy of computer-assisted mass appraisal; as part of its study, each board shall conduct at least 2 public hearings; (5) issue a report summarizing its findings within 180 days after the effective date of this amendatory Act of the 96th General Assembly and submit this report to the Governor and General Assembly; (6) maintain and administer a website cataloguing taxpayer assistance information linked to the Department of Revenue's website; (7) propose to its county government changes, if appropriate, to property tax policies and procedures; and (8) propose to the Department of Revenue changes, if appropriate, to property tax policies and procedures. (d) The Department of Revenue shall oversee implementation of P.A. 96-122 in all counties other than Cook, DuPage, Kane, Kendall, Lake, McHenry, and Will.

Legislative History

(Source: P.A. 96-1418, eff. 8-2-10.)