HB3466 94TH GENERAL ASSEMBLY

LRB094 08249 BDD 38437 b

94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB3466

Introduced 02/23/05, by Rep. Joseph M. Lyons

SYNOPSIS AS INTRODUCED:

35 ILCS 200/12-20
35 ILCS 200/12-55

Amends the Property Tax Code. Provides that in counties with 3,000,000 or more inhabitants, the publication of assessment changes may be published as a class (rather than individually) if the changes result from application by the county assessor of a factor to all assessments in a particular major class in any township or assessment district within the county. Sets forth the form for publishing the class of assessment changes. Provides that in counties with 3,000,000 or more inhabitants, a revision by the county assessor that causes a change in all assessments in a particular major class in any township or assessment district within the county by the application of a factor shall not require notice to the person to whom the most recent tax bill was mailed. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

AN ACT in relation to taxation.

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 12-20 and 12-55 as follows:

(35 ILCS 200/12-20)

Sec. 12-20. Publication of assessments; counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, in each year of a general assessment, for each county or assessment district therein if the county is divided into assessment districts as provided in Section 9-220, the county assessor shall publish a complete assessment list as soon as the assessment is completed as required under this Section. If the county assessor revises the assessment after the complete assessment list is published, then the county assessor must publish a subsequent list of all the revised assessments for that year. In years other than years of a general assessment or reassessment, the county assessor shall cause to be published, within the time and in the manner described here, a complete list of assessments in which changes are made together with the changes made in the valuation or assessment of property since the last preceding assessment. The publication of individual assessment changes, however, is not required if the changes result from application by the county assessor of a factor to all assessments in a particular major class in any township or assessment district within the county, in which case the list shall include a general statement indicating that all assessments in a particular major class in certain townships or assessment districts have been changed because of an application of a factor and shall set forth the percentage of increase or decrease represented by the factor. The publication shall contain a copy of the land value map for the township, if required by the Department.

The publication of the assessments or the changes shall be printed in some newspaper or newspapers of general circulation published in the county except that, in every township or incorporated town which has superseded a civil township, in which there is published one or more newspapers of general circulation, the assessment list of each township shall be published in one of the newspapers. In cities of more than 2,000,000 inhabitants, the assessment list of the city shall be printed in one or more newspapers of general circulation published in the township assessment district within the city or, in the event a newspaper of general circulation is not published within the township assessment district, in one or more newspapers of general circulation published within the city.

Any newspaper publishing an assessment list under this Section is entitled to a fee of 40¢ per column line for publishing the list.

At the top of the list of assessments there shall be a notice in substantially the following form printed in type no smaller than eleven point:

NOTICE TO TAXPAYERS

(insert here the township or assessment district)

(insert here the particular major class)

All assessments for (insert here particular major class) in (insert here township or assessment district) have been revised by the county assessor through the application of a factor. The factor (insert here increases or decreases) your assessment by (insert here percentage of increase or decrease represented by the factor).

(Source: P.A. 93-759, eff. 1-1-05.)

(35 ILCS 200/12-55)

Sec. 12-55. Notice requirement if assessment is increased; counties of 3,000,000 or more.

(a) In counties with 3,000,000 or more inhabitants, a revision by the county assessor, except where such revision is made on complaint of the owner, shall not increase an assessment without notice to the person to whom the most recent tax bill was mailed and an opportunity to be heard before the assessment is verified. When a notice is mailed by the county assessor to the address of a mortgagee, the mortgagee, within 7 business days after the mortgagee receives the notice, shall forward a copy of the notice to each mortgagor of the property referred to in the notice at the last known address of each mortgagor as shown on the records of the mortgagee. There shall be no liability for the failure of the mortgagee to forward the notice to each mortgagor. The assessor may provide for the filing of complaints and make revisions at times other than those dates published under Section 14-35. When the county assessor has completed the revision and correction and entered the changes and revision in the assessment books, an affidavit shall be attached to the assessment books in the form required by law, signed by the county assessor.

(a-5) In counties with 3,000,000 or more inhabitants, however, and beginning with the 2005 assessment year, a revision by the county assessor that causes a change in all assessments in a particular major class in any township or assessment district within the county by the application of a factor shall not require notice to the person to whom the most recent tax bill was mailed as provided in subsection (a).

(b) In counties with 3,000,000 or more inhabitants, for parcels, other than parcels in the class that includes the majority of the single-family residential parcels under a county ordinance adopted in accordance with Section 4 of Article IX of the Illinois Constitution, located in the assessment district for which the current assessment year is a general assessment year, within 30 days after sending the required notices under this Section, the county assessor shall file with the board of appeals (until the first Monday in December 1998, and the board of review beginning the first Monday in December 1998 and thereafter) a list of the parcels for which the notices under this Section were sent, showing the following information for each such parcel: the parcel index number, the township in which the parcel is located, the class for the current year, the previous year's final total assessed value, the total assessed value proposed by the county assessor, and the name of the person to whom the notice required under this Section was sent. The list shall be available for public inspection at the office of the board during the regular office hours of the board. The list shall be retained by the board for at least 10 years after the date it is initially filed by the county assessor.

(c) The provisions of subsection (b) of this Section shall be applicable beginning with the assessment for the 1997 tax year.

(Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)

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