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Public Act 103-1002: Property Tax System Study

News – Monday, December 1, 2025

The Illinois Department of Revenue (IDOR), in consultation with the Department of Commerce and Economic Opportunity, is conducting a study to evaluate the property tax system in Illinois, as required by Public Act 103-1002.

In completing the study, IDOR may accept comments from individuals, organizations or associations representing residential and commercial property owners, units of local government and labor unions in Illinois.

Please note: IDOR will not accept comments related to individual property assessment or billing complaints. These should be addressed locally through the appeal process.

Deadline for Comments

To ensure inclusion in the final report, comments must be submitted no later than December 1, 2025.

IDOR will make every effort to include relevant comments received after this date, but due to the time required to draft, review, and finalize the report by July 1, 2026, this may not be possible in all cases.
 

Submission Guidelines