SB3187 100TH GENERAL ASSEMBLY

LRB100 17014 HLH 32162 b

100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB3187

Introduced 2/15/2018, by Sen. Terry Link

SYNOPSIS AS INTRODUCED:

35 ILCS 200/16-160
35 ILCS 200/21-387 new
35 ILCS 200/23-5
35 ILCS 200/23-7 new
35 ILCS 200/23-20

Amends the Property Tax Code. Provides that, beginning with the 2020 tax year, if a tax objection complaint has been filed, or when a petition filed with the Property Tax Appeal Board remains pending at the time the tax is due, the taxpayer may elect to (i) pay all of the tax due or (ii) pay the amount of tax due for the immediately preceding tax year. Contains provisions requiring the taxpayer to notify all taxing districts if the taxpayer elects to make a partial payment.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing Sections 16-160, 23-5, and 23-20 and by adding Sections 21-387 and 23-7 as follows:

(35 ILCS 200/16-160)

Sec. 16-160. Property Tax Appeal Board; process. In counties with 3,000,000 or more inhabitants, beginning with assessments made for the 1996 assessment year for residential property of 6 units or less and beginning with assessments made for the 1997 assessment year for all other property, and for all property in any county other than a county with 3,000,000 or more inhabitants, any taxpayer dissatisfied with the decision of a board of review or board of appeals as such decision pertains to the assessment of his or her property for taxation purposes, or any taxing body that has an interest in the decision of the board of review or board of appeals on an assessment made by any local assessment officer, may, (i) in counties with less than 3,000,000 inhabitants within 30 days after the date of written notice of the decision of the board of review or (ii) in assessment year 1999 and thereafter in counties with 3,000,000 or more inhabitants within 30 days after the date of the board of review notice or within 30 days after the date that the board of review transmits to the county assessor pursuant to Section 16-125 its final action on the township in which the property is located, whichever is later, appeal the decision to the Property Tax Appeal Board for review. In any appeal where the board of review or board of appeals has given written notice of the hearing to the taxpayer 30 days before the hearing, failure to appear at the board of review or board of appeals hearing shall be grounds for dismissal of the appeal unless a continuance is granted to the taxpayer. If an appeal is dismissed for failure to appear at a board of review or board of appeals hearing, the Property Tax Appeal Board shall have no jurisdiction to hear any subsequent appeal on that taxpayer's complaint. Such taxpayer or taxing body, hereinafter called the appellant, shall file a petition with the clerk of the Property Tax Appeal Board, setting forth the facts upon which he or she bases the objection, together with a statement of the contentions of law which he or she desires to raise, and the relief requested. If a taxpayer elects to make a partial payment of the tax due, as provided in Section 21-387, the taxpayer shall notify all taxing districts listed on the last available tax bill of the taxpayer's intent to pay the amount of tax due for the immediately preceding tax year or the amount of tax due for the year in which the appeal is made, minus the amount of tax attributable to any portion of the amount of the requested reduction in assessed valuation. If a petition is filed by a taxpayer, the taxpayer is precluded from filing objections based upon valuation, as may otherwise be permitted by Sections 21-175 and 23-5. However, any taxpayer not satisfied with the decision of the board of review or board of appeals as such decision pertains to the assessment of his or her property need not appeal the decision to the Property Tax Appeal Board before seeking relief in the courts. The changes made by this amendatory Act of the 91st General Assembly shall be effective beginning with the 1999 assessment year.

(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)

(35 ILCS 200/21-387 new)

Sec. 21-387. Partial payment of tax due. Beginning with the 2020 tax year, when a petition filed by a taxpayer pursuant to Section 16-160 of this Code remains pending at the time the tax is due, the taxpayer may elect to (i) pay all of the tax due or (ii) pay the amount of tax due for the immediately preceding tax year. If the tax due for the immediately preceding tax year exceeds the amount of tax due for the year in which the petition is filed, the taxpayer may elect to pay the amount of tax due for the year in which the petition is filed minus the amount attributable to any portion of the amount of the requested reduction in assessed valuation. For the 2020 tax year, the provisions of this Section apply to property with an assessed valuation of less than $300,000; for tax year 2021, the provisions of this Section apply to property with an assessed valuation of less than $600,000; for tax year 2022, the provisions of this Section apply to property with an assessed valuation less than $1,200,000; for tax year 2023, the provisions of this Section apply to property with an assessed valuation of less than $2,400,000; for tax year 2024 and thereafter, the provisions of this Section apply to property with an assessed value of less than $8,000,000. The taxpayer shall notify all taxing districts, as shown on the current tax bill, of the amount of tax paid.

(35 ILCS 200/23-5)

Sec. 23-5. Payment under protest. Except as provided in Section 23-7, beginning Beginning with the 1994 tax year in counties with 3,000,000 or more inhabitants, and beginning with the 1995 tax year in all other counties, if any person desires to object to all or any part of a property tax for any year, for any reason other than that the property is exempt from taxation, he or she shall pay all of the tax due within 60 days from the first penalty date of the final installment of taxes for that year. Whenever taxes are paid in compliance with this Section and a tax objection complaint is filed in compliance with Section 23-10, 100% of the taxes shall be deemed paid under protest without the filing of a separate letter of protest with the county collector.

(Source: P.A. 88-455; 89-126, eff. 7-1195.)

(35 ILCS 200/23-7 new)

Sec. 23-7. Partial payment of tax due. Beginning with the 2020 tax year, if a taxpayer objects to all or any part of a property tax for any year based on an assessment, the taxpayer may elect to (i) pay all of the tax due or (ii) pay the amount of tax due for the immediately preceding tax year. If the tax due for the immediately preceding tax year exceeds the amount of tax due for the year for which the tax objection complaint will be filed in compliance with Section 23-10, the taxpayer may elect to pay the amount of tax due for the year in which the tax objection complaint will be filed, minus the amount attributable to any portion of the amount of the requested reduction in assessed valuation. For the 2020 tax year, the provisions of this Section apply to property with an assessed valuation of less than $300,000; for tax year 2021, the provisions of this Section apply to property with an assessed valuation of less than $600,000; for tax year 2022, the provisions of this Section apply to property with an assessed valuation of less than $1,200,000; for tax year 2023, the provisions of this Section apply to property with an assessed valuation of less than $2,4000,000; for tax years 2024 and thereafter, the provisions of this Section apply to property with an assessed value of less than $5,000,000. If a taxpayer elects to make a partial payment of the tax due, the taxpayer shall notify all taxing districts listed on the current tax bill of the amount paid. Payment shall be made within 60 days from the first penalty date of the final installment of taxes for the year for which a tax objection complaint will be filed.

(35 ILCS 200/23-20)

Sec. 23-20. Effect of protested payments; refunds. No protest shall prevent or be a cause of delay in the distribution of tax collections to the taxing districts of any taxes collected which were not paid under protest. If the final order of the Property Tax Appeal Board or of a court results in a refund to the taxpayer, refunds shall be made by the collector from funds remaining in the Protest Fund until such funds are exhausted and thereafter from the next funds collected after entry of the final order until full payment of the refund and interest thereon has been made. Interest from the date of payment, regardless of whether the payment was made before the effective date of this amendatory Act of 1997, or from the date payment is due, whichever is later, to the date of refund shall also be paid to the taxpayer at the annual rate of the lesser of (i) 5% or (ii) the percentage increase in the Consumer Price Index For All Urban Consumers during the 12-month calendar year preceding the levy year for which the refund was made, as published by the federal Bureau of Labor Statistics. If the final order of the Property Tax Appeal Board or of a court results in a payment due, the taxpayer shall pay the amount due and interest thereon. Interest shall accrue from the date payment was made in accordance with Section 21 –387 or Section 23 –7 to the date payment, as ordered by the Property Tax Appeal Board or a court, is made at the annual rate of the lesser of (i) 5% or (ii) the percentage increase in the Consumer Price Index for All Urban Consumers, as issued by the United states Department of Labor, Bureau of Labor Statistics, during the 12-month calendar year preceding the levy year for which the payment is made.

(Source: P.A. 94-558, eff. 1-1-06.)