97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB1113

 

Introduced 02/07/11, by Rep. Sidney H. Mathias

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/9-85
30 ILCS 805/8.35 new

    Amends the Property Tax Code. Requires that, in counties with 3,000,000 or more inhabitants, on or before October 1, 2011, the county assessor shall reassess all property in the county for which 2011 is not the general assessment year. Provides that the reassessments may not be done through the application of one or more factors, mathematical or otherwise. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 9-85 as follows:
 
6    (35 ILCS 200/9-85)
7    Sec. 9-85. Revision of assessments by county assessor and
8board of review; Counties of 3,000,000 or more.
9    (a) In counties with 3,000,000 or more inhabitants, the
10county assessor shall have authority annually to revise the
11assessment books and correct them as appears to be just; and on
12complaint in writing in proper form by any taxpayer, and after
13affording the taxpayer an opportunity to be heard thereon, he
14or she shall do so at any time, until the assessment is
15verified. An entry upon the assessment books does not
16constitute an assessment until the assessment is verified. When
17a notice is to be mailed under Section 12-55 and the address
18that appears on the assessor's records is the address of a
19mortgage lender or the trustee, where title to the property is
20held in a land trust, or in any event whenever the notice is
21mailed by the assessor to a taxpayer at or in care of the
22address of a mortgage lender or a trustee where the title to
23the property is held in a land trust, the mortgage lender or

 

 

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1the trustee within 15 days of the mortgage lender's or the
2trustee's receipt of such notice shall mail a copy of the
3notice to each mortgagor of the property referred to in the
4notice at the last known address of each mortgagor as shown on
5the records of the mortgage lender, or to each beneficiary as
6shown on the records of the trustee.
7    (b) On or before October 1, 2011, the county assessor shall
8reassess all property in the county for which 2011 is not the
9general assessment year. The reassessments may not be done
10through the application of one or more factors, mathematical or
11otherwise.
12    (c) All changes and alterations pursuant to Section 16-95
13or Section 16-120 in the assessment of property shall be
14subject to revision and entry into the assessment books by the
15board of appeals (until the first Monday in December 1998 and
16the board of review beginning the first Monday in December 1998
17and thereafter) in the same manner as the original assessments.
18(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
198-14-96.)
 
20    Section 90. The State Mandates Act is amended by adding
21Section 8.35 as follows:
 
22    (30 ILCS 805/8.35 new)
23    Sec. 8.35. Exempt mandate. Notwithstanding Sections 6 and 8
24of this Act, no reimbursement by the State is required for the

 

 

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1implementation of any mandate created by this amendatory Act of
2the 97th General Assembly.
 
3    Section 99. Effective date. This Act takes effect upon
4becoming law.