SB2524 101ST GENERAL ASSEMBLY

LRB101 17598 HLH 67019 b

101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
SB2524

Introduced 1/28/2020, by Sen. Linda Holmes

SYNOPSIS AS INTRODUCED:

35 ILCS 200/6-5
35 ILCS 200/6-15

Amends the Property Tax Code. Provides that, in a county under township organization with less than 3,000,000 inhabitants and an appointed board of review, the county board may, by resolution, require that members of the board of review have certain professional assessment designations. Provides that, if the county board requires those designations, then provisions of the Code concerning the political makeup of the board of review do not apply to that county. Effective immediately.

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 6-5 and 6-15 as follows:

(35 ILCS 200/6-5)

Sec. 6-5. Appointed boards of review. In counties under township organization with less than 3,000,000 inhabitants in which no board of review is elected under Section 6-35, there shall be an appointed board of review to review the assessments made by the supervisor of assessments. When there is no existing appointed board of review, the chairman of the county board shall appoint, with approval of the county board, 3 citizens of the county to comprise the board of review for that county, 2 to serve for a one year term commencing on the following June 1, and one to serve for a 2 year term commencing on the same date. When an appointed board of review already exists, successors shall be appointed and qualified to serve for terms of 2 years commencing on June 1 of the year of appointment and until their successors are appointed and qualified. Vacancies shall be filled in like manner as original appointments, for the balance of the unexpired term. Members of the county board may be appointed to the board of review. A member of the board of review may be reappointed. No person may serve on the board of review who is not qualified by experience and training in property appraisal and property tax administration.

(Source: P.A. 86-905; 87-1189; 88-455.)

(35 ILCS 200/6-15)

Sec. 6-15. Qualifications; political Political makeup; and compensation; counties appointing a board of review under Section 6-5.

(a) No person may serve on the board of review who is not qualified by experience and training in property appraisal and property tax administration.

(b) Except in such counties where the county board has by resolution adopted the provisions of subsection (c), the The board of review appointed under Section 6-5 shall consist of 3 members, 2 of whom are affiliated with the political party polling the highest vote for any county office in the county at the last general election prior to any appointment made under this Section. The third member shall not be affiliated with that same party.

(c) A county board may, by resolution, require that no person may be appointed under Section 6-5 unless that person has one of the following qualifications:

(1) any of the professional assessment designations listed in subsection (c) of Section 2-45; or

(2) a certified residential real estate appraiser license or a certified general real estate appraiser license issued under the Real Estate Appraiser Licensing Act of 2002 or any successor real estate appraiser licensing Act.

(d) Each member of the board of review shall receive an annual salary to be fixed by the county board and paid out of the county treasury.

(Source: P.A. 98-322, eff. 8-12-13.)

Section 99. Effective date. This Act takes effect upon becoming law.