September 30: Illinois Chamber of Commerce Annual meeting. We will be holding our annual meeting at the Palmer House Hilton Chicago from 11:00 - 1:30. Registration is available at this link
October 19-21: First week of the House and Senate fall veto session.
October 26-28: Second week of the House and Senate fall veto session.
September 23, 2021
State and Local Tax
This Week
Illinois General Assembly
The House and Senate are not scheduled to return to Springfield until October 19 for the first week of the veto session.
Illinois Department of Revenue
The Department published the the modified Leveling the Playing Field emergency rules on the Department website.
Rulemaking
The September 23 edition of the was not published by the time I finalized this newsletter. I'll send out a supplement later today if any rulemakings of consequence are published.
Court cases
The Illinois Supreme Court issued THE BOARD OF EDUCATION OF RICHLAND SCHOOL DISTRICT NO. 88A v. THE CITY OF CREST HILL The Board of Education of Richland School District No. 88A (School Board), sought equitable relief in the Will County circuit court from ordinances enacted by the appellant, the City of Crest Hill (Crest Hill), creating a real property tax increment financing (TIF) district and attendant redevelopment plan and project, pursuant to the Tax Increment Allocation Redevelopment Act. The School Board complained that Crest Hill created the district in violation of the TIF Act by, among other things, including parcels of realty in the redevelopment project area that were not contiguous. Both parties filed cross-motions for summary judgment, and the circuit court granted summary judgment in favor of Crest Hill. The School Board appealed, and the Appellate Court, Third District, reversed the circuit court’s order. The Supreme Court affirmed the appellate court.
Tax Tribunal
No new decisions have been posted by the Tribunal this week. None of the new cases filed with the Tribunal this week raise unique issues.