093_HB2567enr HB2567 Enrolled LRB093 07275 SJM 07434 b 1 AN ACT concerning taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Property Tax Code is amended by changing 5 Sections 16-180, 16-190, and 16-191 as follows: 6 (35 ILCS 200/16-180) 7 Sec. 16-180. Procedure for determination of correct 8 assessment. The Property Tax Appeal Board shall establish by 9 rules an informal procedure for the determination of the 10 correct assessment of property which is the subject of an 11 appeal. The procedure, to the extent that the Board 12 considers practicable, shall eliminate formal rules of 13 pleading, practice and evidence, and except for any 14 reasonable filing fee determined by the Board, may provide 15 that costs shall be in the discretion of the Board. A copy of 16 the appellant's petition shall be mailed by the clerk of the 17 Property Tax Appeal Board to the board of reviewor board of18appealswhose decision is being appealed. In all cases where 19 a change in assessed valuation of $100,000 or more is sought, 20 the board of reviewor board of appealsshall serve a copy of 21 the petition on all taxing districts as shown on the last 22 available tax bill. The chairman of the Property Tax Appeal 23 Board shall provide for the speedy hearing of all such 24 appeals. Each appeal shall be limited to the grounds listed 25 in the petition filed with the Property Tax Appeal Board. 26 All appeals shall be considered de novo. Where no complaint 27 has been made to the board of review of the county where the 28 property is located and the appeal is based solely on the 29 effect of an equalizing factor assigned to all property or to 30 a class of property by the board of review, the Property Tax 31 Appeal Board shall not grant a reduction in assessment HB2567 Enrolled -2- LRB093 07275 SJM 07434 b 1 greater than the amount that was added as the result of the 2 equalizing factor. 3 (Source: P.A. 88-455; 89-671, eff. 8-14-96.) 4 (35 ILCS 200/16-190) 5 Sec. 16-190. Record of proceedings and orders. 6 (a) The Property Tax Appeal Board shall keep a record of 7 its proceedings and orders and the record shall be a public 8 record. In all cases where the contesting party is seeking a 9 change of $100,000 or more in assessed valuation, the 10 contesting party must provide a court reporter at his or her 11 own expense. The original certified transcript of such 12 hearing shall be forwarded to the Springfield office of the 13 Property Tax Appeal Board and shall become part of the 14 Board's official record of the proceeding on appeal. Each 15 year the Property Tax Appeal Board shall publish a volume 16 containing a synopsis of representative cases decided by the 17 Board during that year. The publication shall be organized by 18 or cross-referenced by the issue presented before the Board 19 in each case contained in the publication. The publication 20 shall be available for inspection by the public at the 21 Property Tax Appeal Board offices and copies shall be 22 available for a reasonable cost, except as provided in 23 Section 16-191. 24 (b) The Property Tax Appeal Board shall provide 25 annually, no later than February 1, to the Governor and the 26 General Assembly a report that contains for each county the 27 following: 28 (1) the total number of cases for commercial and 29 industrial property requesting a reduction in assessed 30 value of $100,000 or more for each of the last 5 years; 31 (2) the total number of cases for commercial and 32 industrial property decided by the Property Tax Appeal 33 Board for each of the last 5 years; and HB2567 Enrolled -3- LRB093 07275 SJM 07434 b 1 (3) the total change in assessed value based on the 2 Property Tax Appeal Board decisions for commercial 3 property and industrial property for each of the last 5 4 years. 5 (c) The requirement for providing a report to the General 6 Assembly shall be satisfied by filing copies of the report 7 with the following: 8 (1) the Speaker of the House of Representatives; 9 (2) the Minority Leader of the House of 10 Representatives; 11 (3) the Clerk of the House of Representatives; 12 (4) the President of the Senate; 13 (5) the Minority Leader of the Senate; 14 (6) the Secretary of the Senate; 15 (7) the Legislative Research Unit, as required by 16 Section 3.1 of the General Assembly Organization Act; and 17 (8) the State Government Report Distribution Center 18 for the General Assembly, as required by subsection (t) 19 of Section 320 of the State Library Act. 20 (Source: P.A. 90-770, eff. 8-14-98.) 21 (35 ILCS 200/16-191) 22 Sec. 16-191. Publications for Chief County Assessment 23 Officers. The Property Tax Appeal Board shall annually 24 distribute to each chief county assessment officer, free of 25 charge, one copy of the volume published pursuant to Section 26 16-190 and one copy of any other publication produced by the 27 Property Tax Appeal Board, upon request. 28 In addition, in counties with 3,000,000 or more 29 inhabitants, the Property Tax Appeal Board shall 30 electronically distribute every 30 days to the chief county 31 assessment officer, free of charge, appeal information 32 containing the following: 33 (1) appeal year and appeal docket number; HB2567 Enrolled -4- LRB093 07275 SJM 07434 b 1 (2) Property Tax Appeal Board class and requested 2 level of reduction; 3 (3) appellant name; 4 (4) permanent index number or numbers; 5 (5) scheduled hearing dates; 6 (6) final assessed value determined by the Property 7 Tax Appeal Board; 8 (7) date case closed at Property Tax Appeal Board; 9 (8) reason for action; 10 (9) intervenor name; and 11 (10) intervenor representatives. 12 (Source: P.A. 90-770, eff. 8-14-98.) 13 Section 99. Effective date. This Act takes effect upon 14 becoming law.