Budget Season Reminder: Electronic Filing Is an Option

As a reminder, Senate Bill 2102, now Public Act 104-0623, amends Section 18-50 of the Illinois Property Tax Code to permit public bodies to file their annual budget and appropriation ordinance and estimate of revenues, electronically with the county clerk rather than solely through paper submission. If filed electronically, the county clerk must accept the filing and provide an acknowledgment of receipt. The amendment does not otherwise alter the procedural or substantive requirements applicable to a public body’s budget and appropriation ordinance.