102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB5335

 

Introduced 1/31/2022, by Rep. Kambium Buckner

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-120
35 ILCS 200/16-160
35 ILCS 200/16-185

    Amends the Property Tax Code. Provides that the Property Tax Appeal Board shall not accept or consider any appraisal that does not meet the Uniform Standards of Professional Appraisal Practice as promulgated by The Appraisal Foundation at the time the appeal was filed. Provides that the Property Tax Appeal Board Process ends in counties with 3,000,000 or more inhabitants for all property with the 2022 assessment year. Provides that the Property Tax Appeal Board may retain jurisdiction over any appeal properly filed with respect to a property in a county of 3,000,000 or more inhabitants before the last day of calendar year 2023, provided that any such appeal that is not resolved by the last day of 2024 shall be dismissed without a decision, notwithstanding the other provisions. Such a dismissal may not be appealed, but a tax objection case may be filed pursuant to Article 23 of the Property Tax Code in the circuit court of the county in which the property involved in the dismissed case is situated for a period of one year after the date of the dismissal, notwithstanding any temporal filing limitations in the provisions of Article 23. Effective immediately.


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A BILL FOR

 

HB5335LRB102 23500 HLH 32679 b

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
5Sections 16-120, 16-160, and 16-185 as follows:
 
6    (35 ILCS 200/16-120)
7    Sec. 16-120. Decision on complaints. In counties with
83,000,000 or more inhabitants, at its meeting for the purpose
9of revising and correcting the assessments, the board of
10appeals (until the first Monday in December 1998 and the board
11of review beginning the first Monday in December 1998 and
12thereafter), upon complaint filed by a taxpayer or taxing
13district as prescribed in this Code, may revise the entire
14assessment of any taxpayer, or any part thereof, and correct
15the same as shall appear to the board to be just. The
16assessment of the property of any taxpayer shall not be
17increased unless that taxpayer or his agent shall first have
18been notified in writing and been given an opportunity to be
19heard. The Property Tax Appeal Board shall not accept or
20consider any appraisal that does not meet the Uniform
21Standards of Professional Appraisal Practice (USPAP) as
22promulgated by The Appraisal Foundation at the time the appeal
23was filed.

 

 

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1(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
28-14-96.)
 
3    (35 ILCS 200/16-160)
4    Sec. 16-160. Property Tax Appeal Board; process. In
5counties with 3,000,000 or more inhabitants, beginning with
6assessments made for the 1996 assessment year for residential
7property of 6 units or less and beginning with assessments
8made for the 1997 assessment year for all other property, but
9ending for all property with the 2022 assessment year and for
10all property in any county other than a county with 3,000,000
11or more inhabitants, any taxpayer dissatisfied with the
12decision of a board of review or board of appeals as such
13decision pertains to the assessment of his or her property for
14taxation purposes, or any taxing body that has an interest in
15the decision of the board of review or board of appeals on an
16assessment made by any local assessment officer, may, (i) in
17counties with less than 3,000,000 inhabitants within 30 days
18after the date of written notice of the decision of the board
19of review or (ii) in assessment year 1999 and thereafter in
20counties with 3,000,000 or more inhabitants within 30 days
21after the date of the board of review notice or within 30 days
22after the date that the board of review transmits to the county
23assessor pursuant to Section 16-125 its final action on the
24township in which the property is located, whichever is later,
25appeal the decision to the Property Tax Appeal Board for

 

 

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1review. In any appeal where the board of review or board of
2appeals has given written notice of the hearing to the
3taxpayer 30 days before the hearing, failure to appear at the
4board of review or board of appeals hearing shall be grounds
5for dismissal of the appeal unless a continuance is granted to
6the taxpayer. If an appeal is dismissed for failure to appear
7at a board of review or board of appeals hearing, the Property
8Tax Appeal Board shall have no jurisdiction to hear any
9subsequent appeal on that taxpayer's complaint. Such taxpayer
10or taxing body, hereinafter called the appellant, shall file a
11petition with the clerk of the Property Tax Appeal Board,
12setting forth the facts upon which he or she bases the
13objection, together with a statement of the contentions of law
14which he or she desires to raise, and the relief requested. If
15a petition is filed by a taxpayer, the taxpayer is precluded
16from filing objections based upon valuation, as may otherwise
17be permitted by Sections 21-175 and 23-5. However, any
18taxpayer not satisfied with the decision of the board of
19review or board of appeals as such decision pertains to the
20assessment of his or her property need not appeal the decision
21to the Property Tax Appeal Board before seeking relief in the
22courts. The changes made by this amendatory Act of the 91st
23General Assembly shall be effective beginning with the 1999
24assessment year. The Board may retain jurisdiction over any
25appeal properly filed with respect to a property in a county of
263,000,000 or more inhabitants before the last day of calendar

 

 

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1year 2023, provided that any such appeal that is not resolved
2by the last day of 2024 shall be dismissed without a decision,
3notwithstanding the provisions of Section 16-185. Such a
4dismissal may not be appealed, but a tax objection case may be
5filed pursuant to Article 23 of the Property Tax Code in the
6circuit court of the county in which the property involved in
7the dismissed case is situated for a period of one year after
8the date of the dismissal, notwithstanding any temporal filing
9limitations in the provisions of Article 23.
10(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
11    (35 ILCS 200/16-185)
12    Sec. 16-185. Decisions. The Board shall make a decision in
13each appeal or case appealed to it, and the decision shall be
14based upon equity and the weight of evidence and not upon
15constructive fraud, and shall be binding upon appellant and
16officials of government. The extension of taxes on any
17assessment so appealed shall not be delayed by any proceeding
18before the Board, and, in case the assessment is altered by the
19Board, any taxes extended upon the unauthorized assessment or
20part thereof shall be abated, or, if already paid, shall be
21refunded with interest as provided in Section 23-20.
22    The Board shall not accept or consider any appraisal that
23does not meet the Uniform Standards of Professional Appraisal
24Practice (USPAP) as promulgated by The Appraisal Foundation at
25the time the appeal was filed.

 

 

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1    The decision or order of the Property Tax Appeal Board in
2any such appeal, shall, within 10 days thereafter, be
3certified at no charge to the appellant and to the proper
4authorities, including the board of review or board of appeals
5whose decision was appealed, the county clerk who extends
6taxes upon the assessment in question, and the county
7collector who collects property taxes upon such assessment.
8    The final administrative decision of the Property Tax
9Appeal Board shall be deemed served on a party when a copy of
10the decision is: (1) deposited in the United States Mail, in a
11sealed package, with postage prepaid, addressed to that party
12at the address listed for that party in the pleadings; except
13that, if the party is represented by an attorney, the notice
14shall go to the attorney at the address listed in the
15pleadings; or (2) sent electronically to the party at the
16e-mail addresses provided for that party in the pleadings. The
17Property Tax Appeal Board shall allow each party to designate
18one or more individuals to receive electronic correspondence
19on behalf of that party and shall allow each party to change,
20add, or remove designees selected by that party during the
21course of the proceedings. Decisions and all electronic
22correspondence shall be directed to each individual so
23designated.
24    If the Property Tax Appeal Board renders a decision
25lowering the assessment of a particular parcel after the
26deadline for filing complaints with the board of review or

 

 

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1board of appeals or after adjournment of the session of the
2board of review or board of appeals at which assessments for
3the subsequent year or years of the same general assessment
4period, as provided in Sections 9-215 through 9-225, are being
5considered, the taxpayer may, within 30 days after the date of
6written notice of the Property Tax Appeal Board's decision,
7appeal the assessment for such subsequent year or years
8directly to the Property Tax Appeal Board.
9    If the Property Tax Appeal Board renders a decision
10lowering the assessment of a particular parcel on which a
11residence occupied by the owner is situated, such reduced
12assessment, subject to equalization, shall remain in effect
13for the remainder of the general assessment period as provided
14in Sections 9-215 through 9-225, unless that parcel is
15subsequently sold in an arm's length transaction establishing
16a fair cash value for the parcel that is different from the
17fair cash value on which the Board's assessment is based, or
18unless the decision of the Property Tax Appeal Board is
19reversed or modified upon review.
20(Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)
 
21    Section 99. Effective date. This Act takes effect upon
22becoming law.