Ad Hoc Committee Finalizes Recommendations for State Property Tax Study

Montgomery County Board Meeting | December 9, 2025

Article Summary: The Montgomery County Board approved five specific recommendations to be submitted to the State of Illinois regarding a mandated study of the property tax system. The recommendations stem from the work of the Ad Hoc Committee to Address SB3455 Wooded Acreage Assessments.

Property Tax Recommendations Key Points:

• Market Value: The committee recommends a statewide assessment process that is less reliant on market values, noting that volatility hinders economic development.

• Truth in Taxation: The county suggests requiring Truth in Taxation hearings when a levy increase exceeds the percentage of assessed value increase from new construction.

• Education Funding: The recommendations call for the state to statutorily lessen the reliance of education funding on local property tax levies.

The Montgomery County Board on Tuesday, December 9, 2025, formally adopted five recommendations regarding the state’s property tax system, concluding the work of a special Ad Hoc Committee.

Board Chairman Doug Donaldson reported that the committee, chaired by Board Member Russell Beason, was tasked with providing input for a study to evaluate the property tax system required by Public Act 103-1002.

The board voted unanimously to submit the following recommendations to the State of Illinois:

• Legal notice publication of the local and state appeal process should be included with the required annual assessment change publication and quadrennial publication.

• The state should move toward an assessment process less reliant on market values to reduce variability that hampers economic development.

• “Truth in Taxation” public hearings should be required when a percentage levy increase exceeds the percentage of assessed value increase generated by new construction.

• The state should reexamine requirements for units of local government to extend and increase debt ceilings.

• The state should statutorily lessen the reliance on local property tax levies for education funding.

Donaldson praised the committee’s work, noting that positive outcomes occur when government and the public work together.