Independent tax tribunal faces elimination by Pritzker budget proposal

By Jim Talamonti | The Center Square
The Center Square

(The Center Square) – The chief judge of the Illinois Independent Tax Tribunal says it will be bad for taxpayers if his agency is eliminated on July 1, as proposed by Gov. J.B. Pritzker.

The General Assembly created the independent tribunal in 2013, with the stated purposes of increasing fairness in the tax system and resolving disputes between taxpayers and the Illinois Department of Revenue.

The tribunal’s jurisdiction is limited to certain Illinois statutes and it generally hears cases involving more than $15,000 of interest and penalties.

Illinois Independent Tax Tribunal Chief Administrative Judge James Conway told the Illinois Senate Appropriations Committee that Gov. J.B. Pritzker’s budget proposal for fiscal year 2027 would eliminate the tribunal.

“Everyone I’ve talked to thinks this is a terrible idea, except the budget people at the governor’s office who won’t answer my questions about what it all means,” Conway said.

Conway said the tribunal’s budget request was under $700,000.

Illinois Department of Revenue Director David Harris told the appropriations committee that Pritzker recommended transferring the tribunal’s responsibilities back to IDOR.

Conway said anyone who disagrees with his tribunal’s decision can appeal for free, but people have to pay tax amounts up front if they appeal a decision by the Department of Revenue.

“So that is really bad for every taxpayer and businessman who is trying to survive out there and figure out their tax bill,” Conway said.

The judge said the Council on State Taxation gave Illinois a D grade for tax administration before the tribunal was created, but the grade has been an A since the tribunal was established.

State Sen. Chapin Rose, R-Mahomet, said the Illinois Department of Revenue should not have the final say.

“The state of Illinois should not be judge, jury and executioner. The whole point of the independent tax tribunal was the first word in that sentence, independent,” Rose said.

Rose noted that he and Harris, a former state rep, both voted for the tribunal to be created.

“It’s absolutely nuts, and there’s going to be additional budget costs. It proves again that the governor doesn’t care one whit about the people of this state,” Rose said.