103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2400

 

Introduced 2/15/2023, by Rep. Robert "Bob" Rita

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-120
35 ILCS 200/16-125

    Amends the Property Tax Code. In provisions concerning decisions on complaints, provides that, in making its decision, the board of review shall be limited to the evidence presented by the complainant or the complainant's agent, and each complaint shall be limited to the grounds listed in the petition and supporting documents filed with the board. Provides that, when a decision is made on a complaint, the board of review shall make and sign a brief written statement of the reason for the decision (currently, the reason for the change and the manner in which the method used by the assessor in making the assessment was erroneous). Effective immediately.


LRB103 25573 HLH 51922 b

 

 

A BILL FOR

 

HB2400LRB103 25573 HLH 51922 b

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
5Sections 16-120 and 16-125 as follows:
 
6    (35 ILCS 200/16-120)
7    Sec. 16-120. Decision on complaints. In counties with
83,000,000 or more inhabitants, at its meeting for the purpose
9of revising and correcting the assessments, the board of
10appeals (until the first Monday in December 1998 and the board
11of review beginning the first Monday in December 1998 and
12thereafter), upon complaint filed by a taxpayer or taxing
13district as prescribed in this Code, may revise the entire
14assessment of any taxpayer, or any part thereof, and correct
15the same as shall appear to the board to be just. The
16assessment of the property of any taxpayer shall not be
17increased unless that taxpayer or his or her agent shall first
18have been notified in writing and been given an opportunity to
19be heard. In making its decision, the board shall be limited to
20the evidence presented by the complainant or the complainant's
21agent, and each complaint shall be limited to the grounds
22listed in the petition and supporting documents filed with the
23board.

 

 

HB2400- 2 -LRB103 25573 HLH 51922 b

1(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
28-14-96.)
 
3    (35 ILCS 200/16-125)
4    Sec. 16-125. Hearings. In counties with 3,000,000 or more
5inhabitants, complaints filed with the board of appeals (until
6the first Monday in December 1998 and the board of review
7beginning the first Monday in December 1998 and thereafter)
8shall be classified by townships. All complaints shall be
9docketed numerically, in the order in which they are
10presented, as nearly as possible, in books or computer records
11kept for that purpose, which shall be open to public
12inspection. The complaints shall be considered by townships
13until they have been heard and passed upon by the board. After
14completing final action on all matters in a township, the
15board shall transmit such final actions to the county
16assessor.
17    A hearing upon any complaint shall not be held until the
18taxpayer affected and the county assessor have each been
19notified and have been given an opportunity to be heard. All
20hearings shall be open to the public and the board shall sit
21together and hear the representations of the interested
22parties or their representatives. An order for a correction of
23any assessment shall not be made unless both commissioners of
24the board, or a majority of the members in the case of a board
25of review, concur therein, in which case, an order for

 

 

HB2400- 3 -LRB103 25573 HLH 51922 b

1correction shall be made in open session and entered in the
2records of the board. Beginning with the 2024 assessment year,
3when a decision is made on a complaint When an assessment is
4ordered corrected, the board shall transmit a computer
5printout of the results, shall or make and sign a brief written
6statement of the reason for the decision change and the manner
7in which the method used by the assessor in making the
8assessment was erroneous, and shall deliver a copy of the
9statement to the county assessor and the complainant. Upon
10request the board shall hear any taxpayer in opposition to a
11proposed reduction in any assessment.
12    The board may destroy or otherwise dispose of complaints
13and records pertaining thereto after the lapse of 5 years from
14the date of filing.
15(Source: P.A. 97-1054, eff. 1-1-13.)
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.