SB2797 EnrolledLRB096 18007 RLJ 33379 b

1    AN ACT concerning local government.
 
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 9-260, 9-265, 9-270, 15-20, 16-95, 16-135, and 16-140
6as follows:
 
7    (35 ILCS 200/9-260)
8    Sec. 9-260. Assessment of omitted property; counties of
93,000,000 or more.
10    (a) After signing the affidavit, the county assessor shall
11have power, when directed by the board of appeals (until the
12first Monday in December 1998 and the board of review beginning
13the first Monday in December 1998 and thereafter), or on his or
14her own initiative, subject to the limitations of Sections
159-265 and 9-270, to assess properties which may have been
16omitted from assessments for the current year and not more than
173 years prior to the current year or during any year or years
18for which the property was liable to be taxed, and for which
19the tax has not been paid, but only on notice and an
20opportunity to be heard in the manner and form required by law,
21and shall enter the assessments upon the assessment books. Any
22notice shall include (i) a request that a person receiving the
23notice who is not the current taxpayer contact the office of

 

 

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1the county assessor and explain that the person is not the
2current taxpayer, which contact may be made on the telephone,
3in writing, or in person upon receipt of the notice, and (ii)
4the name, address, and telephone number of the appropriate
5personnel in the office of the county assessor to whom the
6response should be made. Any time period for the review of an
7omitted assessment included in the notice shall be consistent
8with the time period established by the assessor in accordance
9with subsection (a) of Section 12-55. No charge for tax of
10previous years shall be made against any property if (1) the
11assessor failed to notify the board of review of the omitted
12assessment in accordance with subsection (a-1) of this Section;
13(2) (a) the property was last assessed as unimproved, (b) the
14owner of such property gave notice of subsequent improvements
15and requested a reassessment as required by Section 9-180, and
16(c) reassessment of the property was not made within the 16
17month period immediately following the receipt of that notice;
18(3) the owner of the property gave notice as required by
19Section 9-265; (4) the assessor received a building permit for
20the property evidencing that new construction had occurred or
21was occurring on the property but failed to list the
22improvement on the tax rolls; (5) the assessor received a plat
23map, plat of survey, ALTA survey, mortgage survey, or other
24similar document containing the omitted property but failed to
25list the improvement on the tax rolls; (6) the assessor
26received a real estate transfer declaration indicating a sale

 

 

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1from an exempt property owner to a non-exempt property owner
2but failed to list the property on the tax rolls; or (7) the
3property was the subject of an assessment appeal before the
4assessor or the board of review that had included the intended
5omitted property as part of the assessment appeal and provided
6evidence of its market value.
7    (a-1) After providing notice and an opportunity to be heard
8as required by subsection (a) of this Section, the assessor
9shall render a decision on the omitted assessment, whether or
10not the omitted assessment was contested, and shall mail a
11notice of the decision to the taxpayer of record or to the
12party that contested the omitted assessment. The notice of
13decision shall contain a statement that the decision may be
14appealed to the board of review. The decision and all evidence
15used in the decision shall be transmitted by the assessor to
16the board of review on or before the dates specified in
17accordance with Section 16-110.
18    (b) Any taxes based on the omitted assessment of a property
19pursuant to Sections 9-260 through 9-270 and Sections 16-135
20and 16-140 shall be prepared and mailed at the same time as the
21estimated first installment property tax bill for the preceding
22year (as described in Section 21-30) is prepared and mailed.
23The omitted assessment tax bill is not due until the date on
24which the second installment property tax bill for the
25preceding year becomes due. The omitted assessment tax bill
26shall be deemed delinquent and shall bear interest beginning on

 

 

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1the day after the due date of the second installment (as
2described in Section 21-25). Any taxes for omitted assessments
3deemed delinquent after the due date of the second installment
4tax bill shall bear interest at the rate of 1.5% per month or
5portion thereof until paid or forfeited (as described in
6Section 21-25).
7    (c) The assessor shall have no power to change the
8assessment or alter the assessment books in any other manner or
9for any other purpose so as to change or affect the taxes in
10that year, except as ordered by the board of appeals (until the
11first Monday in December 1998 and the board of review beginning
12the first Monday in December 1998 and thereafter). The county
13assessor shall make all changes and corrections ordered by the
14board of appeals (until the first Monday in December 1998 and
15the board of review beginning the first Monday in December 1998
16and thereafter). The county assessor may for the purpose of
17revision by the board of appeals (until the first Monday in
18December 1998 and the board of review beginning the first
19Monday in December 1998 and thereafter) certify the assessment
20books for any town or taxing district after or when such books
21are completed.
22(Source: P.A. 93-560, eff. 8-20-03.)
 
23    (35 ILCS 200/9-265)
24    Sec. 9-265. Omitted property; interest; change in exempt
25use or ownership. If any property is omitted in the assessment

 

 

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1of any year or years, not to exceed the current assessment year
2and 3 prior years, so that the taxes, for which the property
3was liable, have not been paid, or if by reason of defective
4description or assessment, taxes on any property for any year
5or years have not been paid, or if any taxes are refunded under
6subsection (b) of Section 14-5 because the taxes were assessed
7in the wrong person's name, the property, when discovered,
8shall be listed and assessed by the board of review or, in
9counties with 3,000,000 or more inhabitants, by the county
10assessor either on his or her own initiative or when so
11directed by the board of appeals or board of review. The board
12of review in counties with less than 3,000,000 inhabitants or
13the county assessor in counties with 3,000,000 or more
14inhabitants may develop reasonable procedures for contesting
15the listing of omitted property under this Division. For
16purposes of this Section, "defective description or
17assessment" includes a description or assessment which omits
18all the improvements thereon as a result of which part of the
19taxes on the total value of the property as improved remain
20unpaid. In the case of property subject to assessment by the
21Department, the property shall be listed and assessed by the
22Department. All such property shall be placed on the assessment
23and tax books. The arrearages of taxes which might have been
24assessed, with 10% interest thereon for each year or portion
25thereof from 2 years after the time the first correct tax bill
26ought to have been received, shall be charged against the

 

 

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1property by the county clerk.
2    When property or acreage omitted by either incorrect survey
3or other ministerial assessor error is discovered and the owner
4has paid its tax bills as received for the year or years of
5omission of the parcel, then the interest authorized by this
6Section shall not be chargeable to the owner. However, nothing
7in this Section shall prevent the collection of the principal
8amount of back taxes due and owing.
9    If any property listed as exempt by the chief county
10assessment officer has a change in use, a change in leasehold
11estate, or a change in titleholder of record by purchase,
12grant, taking or transfer, it shall be the obligation of the
13transferee to notify the chief county assessment officer in
14writing within 90 30 days of the change. If mailed, the The
15notice shall be sent by certified mail, return receipt
16requested, and shall include the name and address of the
17taxpayer, the legal description of the property, and the
18property index number of the property when an index number
19exists. If notice is provided in person, it shall be provided
20on a form prescribed by the chief county assessment officer,
21and the chief county assessment officer shall provide a date
22stamped copy of the notice. Except as provided in item (6) of
23subsection (a) of Section 9-260, item (6) of Section 16-135,
24and item (6) of Section 16-140 of this Code, if If the failure
25to give the notification results in the assessing official
26continuing to list the property as exempt in subsequent years,

 

 

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1the property shall be considered omitted property for purposes
2of this Code.
3(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
48-14-96.)
 
5    (35 ILCS 200/9-270)
6    Sec. 9-270. Omitted property; limitations on assessment. A
7charge for tax and interest for previous years, as provided in
8Sections 9-265 or 14-40, shall not be made against any property
9for years prior to the date of ownership of the person owning
10the property at the time the liability for the omitted tax was
11first ascertained. Ownership as used in this section shall be
12held to refer to bona fide legal and equitable titles or
13interests acquired for value and without notice of the tax, as
14may appear by deed, deed of trust, mortgage, certificate of
15purchase or sale, or other form of contract. No charge for tax
16of previous years, as provided in Section 9-265, shall be made
17against any property if (1) the assessor failed to notify the
18board of review of an omitted assessment in accordance with
19subsection (a-1) of Section 9-260; (2) (a) the property was
20last assessed as unimproved, (b) the owner of the property gave
21notice of subsequent improvements and requested a reassessment
22as required by Section 9-180, and (c) reassessment of the
23property was not made within the 16 month period immediately
24following the receipt of that notice; (3) the owner of the
25property gave notice as required by Section 9-265; (4) the

 

 

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1assessor received a building permit for the property evidencing
2that new construction had occurred or was occurring on the
3property but failed to list the improvement on the tax rolls;
4(5) the assessor received a plat map, plat of survey, ALTA
5survey, mortgage survey, or other similar document containing
6the omitted property but failed to list the improvement on the
7tax rolls; (6) the assessor received a real estate transfer
8declaration indicating a sale from an exempt property owner to
9a non-exempt property owner but failed to list the property on
10the tax rolls; or (7) the property was the subject of an
11assessment appeal before the assessor or the board of review
12that had included the intended omitted property as part of the
13assessment appeal and provided evidence of its market value.
14The owner of property, if known, assessed under this and the
15preceding section shall be notified by the county assessor,
16board of review or Department, as the case may require.
17(Source: P.A. 86-359; 88-455.)
 
18    (35 ILCS 200/15-20)
19    Sec. 15-20. Notification requirements after change in use
20or ownership. If any property listed as exempt by the chief
21county assessment officer has a change in use, a change in
22leasehold estate, or a change in titleholder of record by
23purchase, grant, taking or transfer, it is the obligation of
24the transferee to notify the chief county assessment officer in
25writing within 90 30 days of the change. If mailed, the The

 

 

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1notice shall be sent by certified mail, return receipt
2requested, and shall include the name and address of the
3taxpayer, the legal description of the property, the address of
4the property, and the permanent index number of the property
5where such number exists. If notice is provided in person, it
6shall be provided on a form prescribed by the chief county
7assessment officer, and the chief county assessment officer
8shall provide a date stamped copy of the notice. Except as
9provided in item (6) of subsection (a) of Section 9-260, item
10(6) of Section 16-135, and item (6) of Section 16-140 of this
11Code, if If the failure to give such notification results in
12the assessment officer listing the property as exempt in
13subsequent years, the property shall be considered omitted
14property for purposes of this Code.
15(Source: P.A. 87-895; 87-1189; 88-455; incorporates 88-221;
1688-670, eff. 12-2-94.)
 
17    (35 ILCS 200/16-95)
18    Sec. 16-95. Powers and duties of board of appeals or
19review; complaints. In counties with 3,000,000 or more
20inhabitants, until the first Monday in December 1998, the board
21of appeals in any year shall, on complaint that any property is
22overassessed or underassessed, or is exempt, review and order
23the assessment corrected.
24    Beginning the first Monday in December 1998 and thereafter,
25in counties with 3,000,000 or more inhabitants, the board of

 

 

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1review:
2        (1) shall, on written complaint of any taxpayer or any
3    taxing district that has an interest in the assessment that
4    any property is overassessed, underassessed, or exempt,
5    review the assessment and confirm, revise, correct, alter,
6    or modify the assessment, as appears to be just; and
7        (2) may, upon written motion of any one or more members
8    of the board that is made on or before the dates specified
9    in notices given under Section 16-110 for each township and
10    upon good cause shown, revise, correct, alter, or modify
11    any assessment (or part of an assessment) of real property
12    regardless of whether the taxpayer or owner of the property
13    has filed a complaint with the board; and
14        (3) shall, after the effective date of this amendatory
15    Act of the 96th General Assembly, pursuant to the
16    provisions of Sections 9-260, 9-265, 2-270, 16-135, and
17    16-140, review any omitted assessment proposed by the
18    county assessor and confirm, revise, correct, alter, or
19    modify the proposed assessment, as appears to be just.
20        No assessment may be changed by the board on its own
21    motion until the taxpayer in whose name the property is
22    assessed and the chief county assessment officer who
23    certified the assessment have been notified and given an
24    opportunity to be heard thereon. All taxing districts shall
25    have an opportunity to be heard on the matter.
26(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 

 

 

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1    (35 ILCS 200/16-135)
2    Sec. 16-135. Omitted property; Notice provisions. In
3counties with 3,000,000 or more inhabitants, the owner of
4property and the executor, administrator, or trustee of a
5decedent whose property has been omitted in the assessment in
6any year or years or on which a tax for which the property was
7liable has not been paid, and the several taxing bodies
8interested therein, shall be given at least 30 5 days notice in
9writing by the board of appeals (until the first Monday in
10December 1998 and the board of review beginning the first
11Monday in December 1998 and thereafter) or county assessor of
12the hearing on the proposed assessments of the omitted
13property. The board or assessor shall have full power to
14examine the owner, or the executor, administrator, trustee,
15legatee, or heirs of the decedent, or other person concerning
16the ownership, kind, character, amount and the value of the
17omitted property.
18    If the board determines that the property of any decedent
19was omitted from assessment during any year or years, or that a
20tax for which the property was liable, has not been paid, the
21board shall direct the county assessor to assess the property.
22However, if the county assessor, on his or her own initiative,
23makes such a determination, then the assessor shall assess the
24property. No charge for tax of previous years shall be made
25against any property prior to the date of ownership of the

 

 

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1person owning the property at the time the liability for such
2omitted tax is first ascertained. Ownership as used in this
3Section refers to bona fide legal and equitable titles or
4interests acquired for value and without notice of the tax, as
5may appear by deed, deed of trust, mortgage, certificate of
6purchase or sale, or other form of contract. No such charge for
7tax of previous years shall be made against any property if:
8        (1) the assessor failed to notify the board of review
9    of an omitted assessment in accordance with subsection
10    (a-1) of Section 9-260 of this Code; or
11        (2) (a) the property was last assessed as unimproved,
12    (b) the owner of the property, gave notice of subsequent
13    improvements and requested a reassessment as required by
14    Section 9-180, and (c) reassessment of the property was not
15    made within 16 months of receipt of that notice; or
16        (3) the owner of the property gave notice as required
17    by Section 9-265; or
18        (4) the assessor received a building permit for the
19    property evidencing that new construction had occurred or
20    was occurring on the property but failed to list the
21    improvement on the tax rolls; or
22        (5) the assessor received a plat map, plat of survey,
23    ALTA survey, mortgage survey, or other similar document
24    containing the omitted property but failed to list the
25    improvement on the tax rolls; or
26        (6) the assessor received a real estate transfer

 

 

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1    declaration indicating a sale from an exempt property owner
2    to a non-exempt property owner but failed to list the
3    property on the tax rolls; or
4        (7) the property was the subject of an assessment
5    appeal before the assessor or the board of review that had
6    included the intended omitted property as part of the
7    assessment appeal and provided evidence of its market
8    value.
9    The assessment of omitted property by the county assessor
10may be reviewed by the board in the same manner as other
11assessments are reviewed under the provisions of this Code and
12when so reviewed, the assessment shall not thereafter be
13subject to review by any succeeding board.
14    For the purpose of enforcing the provisions of this Code,
15relating to property omitted from assessment, the taxing bodies
16interested therein are hereby empowered to employ counsel to
17appear before the board or assessor (as the case may be) and
18take all necessary steps to enforce the assessment on the
19omitted property.
20(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
218-14-96.)
 
22    (35 ILCS 200/16-140)
23    Sec. 16-140. Omitted property. In counties with 3,000,000
24or more inhabitants, the board of appeals (until the first
25Monday in December 1998 and the board of review beginning the

 

 

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1first Monday in December 1998 and thereafter) in any year shall
2direct the county assessor, in accordance with Section 16-135,
3when he or she fails to do so on his or her own initiative, to
4assess all property which has not been assessed, for any
5reason, and enter the same upon the assessment books and to
6list and assess all property that has been omitted in the
7assessment for the current year and not more than 3 years prior
8to the current year of any year or years. If the tax for which
9that property was liable has not been paid or if any property,
10by reason of defective description or assessment thereof, fails
11to pay taxes for any year or years, the property, when
12discovered by the board shall be listed and assessed by the
13county assessor. The board may order the county assessor to
14make such alterations in the description of property as it
15deems necessary. No charge for tax of previous years shall be
16made against any property if:
17        (1) the assessor failed to notify the board of review
18    of an omitted assessment in accordance with subsection
19    (a-1) of Section 9-260 of this Code; or
20        (2) (a) the property was last assessed as unimproved,
21    (b) the owner of the property gave notice of subsequent
22    improvements and requested a reassessment as required by
23    Section 9-180, and (c) reassessment of the property was not
24    made within 16 months of receipt of that notice; or
25        (3) the owner of the property gave notice as required
26    by Section 9-265; or

 

 

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1        (4) the assessor received a building permit for the
2    property evidencing that new construction had occurred or
3    was occurring on the property but failed to list the
4    improvement on the tax rolls; or
5        (5) the assessor received a plat map, plat of survey,
6    ALTA survey, mortgage survey, or other similar document
7    containing the omitted property but failed to list the
8    improvement on the tax rolls; or
9        (6) the assessor received a real estate transfer
10    declaration indicating a sale from an exempt property owner
11    to a non-exempt property owner but failed to list the
12    property on the tax rolls; or
13        (7) the property was the subject of an assessment
14    appeal before the assessor or the board of review that had
15    included the intended omitted property as part of the
16    assessment appeal and provided evidence of its market
17    value.
18    The board shall hear complaints and revise assessments of
19any particular parcel of property of any person identified and
20described in a complaint filed with the board and conforming to
21the requirements of Section 16-115. The board shall make
22revisions in no other cases.
23(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
248-14-96.)
 
25    Section 99. Effective date. This Act takes effect upon
26becoming law.