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| | 97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB5634 Introduced 2/15/2012, by Rep. Kay Hatcher SYNOPSIS AS INTRODUCED:
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| 35 ILCS 200/6-60 | | 35 ILCS 200/16-172 new | | 35 ILCS 200/16-185 | |
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Amends the Property Tax Code. Provides that the board of review in every county (instead of every county with less than 3,000,000 inhabitants) must make available to the public a detailed description of the rules and procedures for hearings before the board. Limits the concurrent exercise of home rule powers. Provides that decisions of the Property Tax Appeal Board shall be made within 365 days after the date the appeal was received by the Board. Provides that the Property Tax Appeal Board shall maintain an electronic database containing (i) all evidence submitted to the Board by an interested party and (ii) a description of the physical characteristics of the taxpayer's property. Effective January 1, 2013.
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| | | FISCAL NOTE ACT MAY APPLY | HOME RULE NOTE ACT MAY APPLY | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| | HB5634 | | LRB097 20483 HLH 66027 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Property Tax Code is amended by changing |
| 5 | | Sections 6-60 and 16-185 and by adding Section 16-172 as |
| 6 | | follows:
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| 7 | | (35 ILCS 200/6-60)
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| 8 | | Sec. 6-60. Rules and procedures. The board of review in |
| 9 | | every county with less than 3,000,000 inhabitants must make |
| 10 | | available to the public a detailed description of the rules and |
| 11 | | procedures for hearings before the board. This description must |
| 12 | | include an explanation of any applicable burdens of proof, |
| 13 | | rules of evidence, timelines, and any other procedures that |
| 14 | | will allow the taxpayer to effectively present his or her case |
| 15 | | before the board. If a county Internet website exists, the |
| 16 | | rules and procedures must also be published on that website. |
| 17 | | This Section is a limitation under
subsection (i) of Section 6 |
| 18 | | of Article VII of the Illinois Constitution on
the concurrent |
| 19 | | exercise by home rule units of powers and functions exercised |
| 20 | | by
the State.
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| 21 | | (Source: P.A. 96-122, eff. 1-1-10.)
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| 22 | | (35 ILCS 200/16-172 new) |
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| | HB5634 | - 2 - | LRB097 20483 HLH 66027 b |
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| 1 | | Sec. 16-172. Rules and procedures. The Board must make |
| 2 | | available to the public a detailed description of the rules and |
| 3 | | procedures for hearings before the Board. This description must |
| 4 | | include an explanation of any applicable burdens of proof, |
| 5 | | rules of evidence, timelines, and any other procedures that |
| 6 | | will allow the taxpayer to effectively present his or her case |
| 7 | | before the Board. Those rules and procedures must also be |
| 8 | | published on the Board's website.
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| 9 | | (35 ILCS 200/16-185)
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| 10 | | Sec. 16-185. Decisions. The Board shall make a decision in |
| 11 | | each appeal or
case appealed to it, and the decision shall be |
| 12 | | based upon equity and the weight
of evidence and not upon |
| 13 | | constructive fraud, and shall be binding upon
appellant and |
| 14 | | officials of government. The decision shall be made within 365 |
| 15 | | days after the date the appeal was received by the Board. The |
| 16 | | extension of taxes on any
assessment so appealed shall not be |
| 17 | | delayed by any proceeding before the Board,
and, in case the |
| 18 | | assessment is altered by the Board, any taxes extended upon
the |
| 19 | | unauthorized assessment or part thereof shall be abated, or, if |
| 20 | | already
paid, shall be refunded with interest as provided in |
| 21 | | Section 23-20.
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| 22 | | The decision or order of the Property Tax Appeal Board in |
| 23 | | any such
appeal, shall, within 10 days thereafter, be certified |
| 24 | | at no charge to
the appellant and to the proper authorities, |
| 25 | | including the board of
review or board of appeals whose |
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| | HB5634 | - 3 - | LRB097 20483 HLH 66027 b |
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| 1 | | decision was appealed, the county clerk
who extends taxes
upon |
| 2 | | the assessment in question, and the county collector who |
| 3 | | collects
property taxes upon such assessment.
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| 4 | | In addition, the Board shall maintain an electronic |
| 5 | | database containing (i) all evidence submitted to the Board by |
| 6 | | an interested party and (ii) a description of the physical |
| 7 | | characteristics of the taxpayer's property. The database shall |
| 8 | | be available on the Board's website. |
| 9 | | If the Property Tax Appeal Board renders a decision |
| 10 | | lowering the
assessment of a particular parcel after the |
| 11 | | deadline for filing complaints
with the board of review or |
| 12 | | board of appeals or after adjournment of the
session of
the |
| 13 | | board of review or board of appeals at which assessments for |
| 14 | | the
subsequent year are
being considered, the taxpayer may, |
| 15 | | within 30 days after the date of
written notice of the Property |
| 16 | | Tax Appeal Board's decision, appeal the
assessment for the |
| 17 | | subsequent year directly to the Property Tax
Appeal Board.
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| 18 | | If the Property Tax Appeal Board renders a decision |
| 19 | | lowering the
assessment of a particular parcel on which a |
| 20 | | residence
occupied by the
owner is situated, such reduced |
| 21 | | assessment, subject to equalization, shall
remain in effect for |
| 22 | | the remainder of the general assessment period as provided
in |
| 23 | | Sections 9-215 through 9-225, unless that parcel is |
| 24 | | subsequently sold in
an arm's length transaction establishing a |
| 25 | | fair cash value for the parcel that
is different from the fair |
| 26 | | cash value on which the Board's assessment is
based, or unless |