Sen. Robert F. Martwick

Filed: 5/3/2024

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 809

2    AMENDMENT NO. ______. Amend Senate Bill 809 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 16-185 as follows:
 
6    (35 ILCS 200/16-185)
7    Sec. 16-185. Decisions.
8    (a) The Board shall make a decision in each appeal or case
9appealed to it, and the decision shall be based upon equity and
10the weight of evidence and not upon constructive fraud, and
11shall be binding upon appellant and officials of government.
12The extension of taxes on any assessment so appealed shall not
13be delayed by any proceeding before the Board, and, in case the
14assessment is altered by the Board, any taxes extended upon
15the unauthorized assessment or part thereof shall be abated,
16or, if already paid, shall be refunded with interest as

 

 

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1provided in Section 23-20.
2    (b) The decision or order of the Property Tax Appeal Board
3in any such appeal, shall, within 10 days thereafter, be
4certified at no charge to the appellant and to the proper
5authorities, including the board of review or board of appeals
6whose decision was appealed, the county clerk who extends
7taxes upon the assessment in question, and the county
8collector who collects property taxes upon such assessment.
9    (c) The final administrative decision of the Property Tax
10Appeal Board shall be deemed served on a party when a copy of
11the decision is:
12        (1) deposited in the United States Mail, in a sealed
13    package, with postage prepaid, addressed to that party at
14    the address listed for that party in the pleadings; except
15    that, if the party is represented by an attorney, the
16    notice shall go to the attorney at the address listed in
17    the pleadings; or
18        (2) sent electronically to the party at the e-mail
19    addresses provided for that party in the pleadings.
20    The Property Tax Appeal Board shall allow each party to
21designate one or more individuals to receive electronic
22correspondence on behalf of that party and shall allow each
23party to change, add, or remove designees selected by that
24party during the course of the proceedings. Decisions and all
25electronic correspondence shall be directed to each individual
26so designated.

 

 

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1    (d) If the Property Tax Appeal Board renders a decision
2lowering the assessment of a particular parcel after the
3deadline for filing complaints with the board of review or
4board of appeals or after adjournment of the session of the
5board of review or board of appeals at which assessments for
6the subsequent year or years of the same general assessment
7period, as provided in Sections 9-215 through 9-225, are being
8considered, the taxpayer may, within 30 days after the date of
9written notice of the Property Tax Appeal Board's decision,
10appeal the assessment for such subsequent year or years
11directly to the Property Tax Appeal Board.
12    (e) Subject to subsection (f) of this Section, if the
13Property Tax Appeal Board renders a decision lowering the
14assessment of a particular parcel on which a residence
15occupied by the owner is situated, that reduced assessment,
16subject to equalization, shall remain in effect for the
17remainder of the general assessment period, as provided in
18Sections 9-215 through 9-225, except that, if, as a result of
19one or more of the factors described in subsection (f), the
20assessed value of the parcel in any subsequent assessment year
21during the general assessment period is less than the
22assessment determined by the Property Tax Appeal Board in its
23decision lowering the assessment of the parcel, then the
24assessed value for that subsequent assessment year shall be
25maintained for the remainder of the general assessment period,
26subject to equalization.

 

 

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1    (f) Notwithstanding subsection (e) of this Section, if the
2Property Tax Appeal Board renders a decision lowering the
3assessment of a particular parcel on which a residence
4occupied by the owner is situated, then the Property Tax
5Appeal Board shall determine the correct assessment, subject
6to equalization, for that parcel for the remainder of the
7general assessment period, as provided in Sections 9-215
8through 9-225, only if the correct assessment can be
9determined based on one or more of the following factors:
10        (1) the parcel is subsequently sold in an arm's length
11    transaction establishing a fair cash value for the parcel
12    that is different from the fair cash value on which the
13    Property Tax Appeal Board's assessment is based;
14        (2) the parcel or the improvements on the parcel were
15    substantially changed in any way contemplated by Section
16    9-160 or Section 9-180 so that the fair cash value on which
17    the Property Tax Appeal Board's assessment is based no
18    longer fairly represents the parcel's fair cash value, in
19    which case competent evidence of the parcel's fair cash
20    value shall be submitted to the Property Tax Appeal Board;
21        (3) the Property Tax Appeal Board's assessment would
22    not be uniform, or its assessment would otherwise not be
23    in conformance with Section 4 of Article XI of the
24    Illinois Constitution of 1970, in which case competent
25    evidence of the parcel's lack of uniformity shall be
26    submitted to the Property Tax Appeal Board; or

 

 

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1        (4) the decision of the Property Tax Appeal Board is
2    reversed or modified upon review.
3    If the Property Tax Appeal Board cannot determine the
4parcel's correct assessment based on any of the factors
5provided for in this subsection, then the provisions of
6subsection (e) of this Section shall apply.
7    If the Property Tax Appeal Board renders a decision
8lowering the assessment of a particular parcel on which a
9residence occupied by the owner is situated, such reduced
10assessment, subject to equalization, shall remain in effect
11for the remainder of the general assessment period as provided
12in Sections 9-215 through 9-225, unless that parcel is
13subsequently sold in an arm's length transaction establishing
14a fair cash value for the parcel that is different from the
15fair cash value on which the Board's assessment is based, or
16unless the decision of the Property Tax Appeal Board is
17reversed or modified upon review.
18(Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)
 
19    Section 99. Effective date. This Act takes effect upon
20becoming law.".