97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB1113
 
Introduced 02/07/11, by Rep. Sidney H. Mathias
 
SYNOPSIS AS INTRODUCED:
 


  
35 ILCS 200/9-85
30 ILCS 805/8.35 new
    Amends the Property Tax Code. Requires that, in counties with 3,000,000 or more inhabitants, on or before October 1, 2011, the county assessor shall reassess all property in the county for which 2011 is not the general assessment year. Provides that the reassessments may not be done through the application of one or more factors, mathematical or otherwise. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.



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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT
 
 
A BILL FOR
 


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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 
5Section 9-85 as follows:
 



6    (35 ILCS 200/9-85)



7    Sec. 9-85. Revision of assessments by county assessor and 
8board of
review;
Counties of 3,000,000
or more.   
9    (a) In counties with 3,000,000 or more inhabitants, the 
10county assessor
shall have authority annually to revise the 
11assessment books and correct them
as appears to be just; and on 
12complaint in writing in proper form by any
taxpayer, and after 
13affording the taxpayer an opportunity to be heard thereon,
he 
14or she shall do so at any time, until the assessment is 
15verified. An entry
upon the assessment books does not 
16constitute an assessment until the
assessment is verified. When 
17a notice is to be mailed under Section 12-55 and
the address 
18that appears on the assessor's records is the address of a 
19mortgage
lender or the trustee, where title to the property is 
20held in a land trust, or
in any event whenever the notice is 
21mailed by the assessor to a taxpayer at or
in care of the 
22address of a mortgage lender or a trustee where the title to 
23the
property is held in a land trust, the mortgage lender or 
 
 
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1the trustee within 15
days of the mortgage lender's or the 
2trustee's receipt of such notice shall
mail a copy of the 
3notice to each mortgagor of the property referred to in the

4notice at the last known address of each mortgagor as shown on 
5the records of
the mortgage lender, or to each beneficiary as 
6shown on the records of the
trustee. 

7    (b) On or before October 1, 2011, the county assessor shall 
8reassess all property in the county for which 2011 is not the 
9general assessment year. The reassessments may not be done 
10through the application of one or more factors, mathematical or 
11otherwise. 
12    (c) All changes and alterations pursuant to Section 16-95 
13or Section 16-120 in
the assessment
of
property shall be 
14subject
to
revision and entry into the assessment books by the 
15board of appeals (until
the first Monday in December 1998 and 
16the board of review beginning the
first Monday in December 1998 
17and thereafter) in the same manner
as the original assessments.

18(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 
198-14-96.)

 
20    Section 90. The State Mandates Act is amended by adding 
21Section 8.35 as follows:
 
22    (30 ILCS 805/8.35 new)
23    Sec. 8.35. Exempt mandate. Notwithstanding Sections 6 and 8 
24of this Act, no reimbursement by the State is required for the 
 
 
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1implementation of any mandate created by this amendatory Act of 
2the 97th General Assembly.
 

3    Section 99. Effective date. This Act takes effect upon 
4becoming law.