House bill establishes an Illinois tax tribunal

May 2012


Update:  Illinois – Tax Tribunal delayed until 2014

Enacted on June 19, 2013, S.B. 1329 provides that the Illinois Independent Tax Tribunal will exercise jurisdiction on and after January 1, 2014.  The Tribunal previously had been authorized to exercise its jurisdiction on and after July 1, 2013. All taxpayers that file an administrative protest with the Department of Revenue after June 1, 2013, that would been subject to the jurisdiction of the Tax Tribunal had it been operational on July 1, 2013, may elect to move their case to the Tax Tribunal.  The election to move to the Tax Tribunal must take place after January 1, 2014, but no later than February 1, 2014.

Update: On August 28, 2012, Governor Quinn signed H.B. 5192. Since the May filing of H.B. 5192 summarized below, House Amendment 3 enacted the following minor amendments to H.B. 5192:

  • Limits the Tribunal's authority filing final decisions, the original version of bill allowed for the Tribunal to issue final and interlocutory decisions;
  • Removes of date-specific references for matters not under jurisdiction of the Tribunal; and
  • Clarifies that a taxpayer may file either a petition or a protest.

On May 22, 2012, House Amendment #1 was filed to H.B. 5192, which establishes the Illinois tax Tribunal Act of 2012. This Act will fulfill the mandate to establish a Tax Tribunal as authorized by Public Act 097-0636, enacted December 16, 2011.

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Peter Michalowski
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