Policy Goals for 2025

1. Expand CCBOR's Statutory Authority

Proactive Assessment Corrections: Amend the Property Tax Code to authorize CCBOR to identify and correct assessment errors without requiring taxpayer appeals. This proactive approach would address inaccuracies promptly, reducing the burden on taxpayers to initiate corrections.

Omitted Property Identification: Grant CCBOR the authority to identify and assess omitted properties, ensuring equitable tax distribution and preventing revenue loss due to unassessed properties.

2. Implement a Comprehensive Taxpayer Assistance Program

Educational Outreach: Mandate CCBOR to conduct regular workshops and provide resources to educate taxpayers on the assessment process, appeal rights, and available exemptions. This initiative would empower taxpayers with knowledge to navigate the property tax system effectively.

Assistance Clinics: Establish clinics staffed with experts to assist taxpayers in preparing appeals and understanding their assessments, particularly targeting underserved communities.

3. Enhance Transparency and Accessibility

Online Portal Improvements: Require the development of a user-friendly online platform where taxpayers can access assessment information, track appeal status, and receive notifications about important deadlines.

Publication of Assessment Criteria: Oblige CCBOR to publish clear guidelines on assessment criteria and the appeals process, ensuring taxpayers understand how property values are determined and how to contest discrepancies.

4. Strengthen Interagency Collaboration

Data Sharing Agreements: Facilitate formal data-sharing agreements between CCBOR, the Assessor's Office, and other relevant agencies to ensure consistency and accuracy in property assessments. Tie this to the PTAX report.

Joint Task Forces: Create task forces to address systemic issues in property taxation, such as disparities in assessments and the impact of tax policies on different communities. Tie this to the PTAX report.

5. Advocate for Legislative Support for Property Tax Relief Measures

Support for Property Tax Relief Amendment: Advocate for the passage of amendments that provide direct property tax relief to homeowners, such as the proposed Illinois Property Tax Relief Amendment, which aims to create an additional tax on income over $1 million to fund property tax refunds for residential taxpayers.

Implementation of Circuit Breaker Programs: Promote legislation to introduce circuit breaker programs that cap property taxes based on a percentage of household income, providing relief to low and middle-income homeowners.

6. Regular Review and Update of Assessment Practices

Assessment Equity Studies: Mandate periodic studies to assess the equity and fairness of property assessments, ensuring that similar properties are assessed uniformly, and adjustments are made where disparities are found.