103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2107

 

Introduced 2/7/2023, by Rep. Daniel Didech

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/23-10
35 ILCS 200/23-15
35 ILCS 200/23-30

    Amends the Property Tax Code. Provides that, in a county with 3,000,000 or more inhabitants, a person filing a tax objection complaint shall serve a copy of the tax objection complaint by electronic mail upon the applicable municipality and the school district. Provides that an objection to an assessment shall not be allowed by the court in a county with 3,000,000 or more inhabitants if the person paying the taxes is unable to provide written evidence to the State's Attorney that a copy of the tax objection complaint was served on the municipality and the school district. Provides that, if an objection is made claiming incorrect valuation, the complaint shall specify the current assessment and the assessment alleged by the plaintiff to be correct. Provides that, when a taxing district has intervened in a tax objection proceeding and filed its appearance, compromise agreements shall not be accepted by the court over the objection of the intervening taxing district.


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A BILL FOR

 

HB2107LRB103 04743 HLH 49752 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 23-10, 23-15, and 23-30 as follows:
 
6    (35 ILCS 200/23-10)
7    Sec. 23-10. Tax objections and copies. Beginning with the
82003 tax year, in counties with 3,000,000 or more inhabitants,
9the person paying the taxes due as provided in Section 23-5 may
10file a tax objection complaint under Section 23-15 within 165
11days after the first penalty date of the final installment of
12taxes for the year in question. In counties with 3,000,000 or
13more inhabitants, within 30 days of the filing of the tax
14objection complaint, the person filing the tax objection
15complaint shall serve a copy of the tax objection complaint by
16electronic mail upon the municipality and the school districts
17whose tax moneys may be affected by the tax objection
18complaint. The person providing a copy of the tax objection
19complaint shall send such copy to the electronic mail address
20for the municipality and school districts used by the local
21county clerk for tax extension purposes. The local county
22clerk shall make such electronic mail addresses readily
23available. Beginning with the 2003 tax year, in counties with

 

 

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1less than 3,000,000 inhabitants, the person paying the taxes
2due as provided in Section 23-5 may file a tax objection
3complaint under Section 23-15 within 75 days after the first
4penalty date of the final installment of taxes for the year in
5question. However, in all counties in cases in which the
6complaint is permitted to be filed without payment under
7Section 23-5, it must be filed prior to the entry of judgment
8under Section 21-175. In addition, the time specified for
9payment of the tax provided in Section 23-5 shall not be
10construed to delay or prevent the entry of judgment against,
11or the sale of, tax delinquent property if the taxes have not
12been paid prior to the entry of judgment under Section 21-175.
13However, an An objection to an assessment for any year shall
14not be allowed by the court, however, if (i) an administrative
15remedy was available by complaint to the board of appeals or
16board of review under Section 16-55 or Section 16-115 and ,
17unless that remedy was not exhausted prior to the filing of the
18tax objection complaint or (ii) in counties with 3,000,000 or
19more inhabitants, the person paying the taxes is unable to
20provide written evidence to the State's Attorney that a copy
21of the tax objection complaint was served by electronic mail
22on the municipality and school district.
23    When any complaint is filed with the court in a county with
24less than 3,000,000 inhabitants, the plaintiff shall file 3
25copies of the complaint with the clerk of the circuit court.
26Any complaint or amendment thereto shall contain (i) on the

 

 

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1first page a listing of the taxing districts against which the
2complaint is directed and (ii) a summary of the reasons for the
3tax objections set forth in the complaint with enough copies
4of the summary to be distributed to each of the taxing
5districts against which the complaint is directed. Within 10
6days after the complaint is filed, the clerk of the circuit
7court shall deliver one copy to the State's Attorney and one
8copy to the county clerk, taking their receipts therefor. The
9county clerk shall, within 30 days from the last day for the
10filing of complaints, notify the duly elected or appointed
11custodian of funds for each taxing district that may be
12affected by the complaint, stating (i) that a complaint has
13been filed and (ii) the summary of the reasons for the tax
14objections set forth in the complaint. Any amendment to a
15complaint, except any amendment permitted to be made in open
16court during the course of a hearing on the complaint, shall
17also be filed in triplicate, with one copy delivered to the
18State's Attorney and one copy delivered to the county clerk by
19the clerk of the circuit court. The State's Attorney shall
20within 10 days of receiving his or her copy of the amendment
21notify the duly elected or appointed custodian of funds for
22each taxing district whose tax monies may be affected by the
23amendment, stating (i) that the amendment has been filed and
24(ii) the summary of the reasons for the tax objections set
25forth in the amended complaint. The State's Attorney shall
26also notify the custodian and the county clerk in writing of

 

 

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1the date, time, and place of any hearing before the court to be
2held upon the complaint or amended complaint not later than 4
3days prior to the hearing. The notices provided in this
4Section shall be by letter addressed to the custodian or the
5county clerk and may be mailed by regular mail, postage
6prepaid, postmarked within the required period, but not less
7than 4 days before a hearing.
8(Source: P.A. 93-378, eff. 7-24-03.)
 
9    (35 ILCS 200/23-15)
10    Sec. 23-15. Tax objection procedure and hearing.
11    (a) A tax objection complaint under Section 23-10 shall be
12filed in the circuit court of the county in which the subject
13property is located. Joinder of plaintiffs shall be permitted
14to the same extent permitted by law in any personal action
15pending in the court and shall be in accordance with Section
162-404 of the Code of Civil Procedure; provided, however, that
17no complaint shall be filed as a class action. If an objection
18is made claiming incorrect valuation, the complaint shall
19specify the current assessment and the assessment alleged by
20the plaintiff to be correct. The complaint shall name the
21county collector as defendant and shall specify any objections
22that the plaintiff may have to the taxes in question. No
23appearance or answer by the county collector to the tax
24objection complaint, nor any further pleadings, need be filed.
25Amendments to the complaint may be made to the same extent

 

 

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1which, by law, could be made in any personal action pending in
2the court.
3    (b) (1) The court, sitting without a jury, shall hear and
4determine all objections specified to the taxes, assessments,
5or levies in question. This Section shall be construed to
6provide a complete remedy for any claims with respect to those
7taxes, assessments, or levies, excepting only matters for
8which an exclusive remedy is provided elsewhere in this Code.
9    (2) The taxes, assessments, and levies that are the
10subject of the objection shall be presumed correct and legal,
11but the presumption is rebuttable. The plaintiff has the
12burden of proving any contested matter of fact by clear and
13convincing evidence.
14    (3) Objections to assessments shall be heard de novo by
15the court. The court shall grant relief in the cases in which
16the objector meets the burden of proof under this Section and
17shows an assessment to be incorrect or illegal. If an
18objection is made claiming incorrect valuation, the court
19shall consider the objection without regard to the correctness
20of any practice, procedure, or method of valuation followed by
21the assessor, board of appeals, or board of review in making or
22reviewing the assessment, and without regard to the intent or
23motivation of any assessing official. The doctrine known as
24constructive fraud is hereby abolished for purposes of all
25challenges to taxes, assessments, or levies.
26    (c) If the court orders a refund of any part of the taxes

 

 

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1paid, it shall also order the payment of interest as provided
2in Section 23-20. Appeals may be taken from final judgments as
3in other civil cases.
4    (d) This amendatory Act of 1995 shall apply to all tax
5objection matters still pending for any tax year, except as
6provided in Sections 23-5 and 23-10 regarding procedures and
7time limitations for payment of taxes and filing tax objection
8complaints.
9    (e) In counties with less than 3,000,000 inhabitants, if
10the court renders a decision lowering the assessment of a
11particular parcel on which a residence occupied by the owner
12is situated, the reduced assessment, subject to equalization,
13shall remain in effect for the remainder of the general
14assessment period as provided in Sections 9-215 through 9-225,
15unless that parcel is subsequently sold in an arm's length
16transaction establishing a fair cash value for the parcel that
17is different from the fair cash value on which the court's
18assessment is based, or unless the decision of the court is
19reversed or modified upon review.
20(Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff.
217-11-95; 89-290, eff. 1-1-96; 89-593, eff. 8-1-96; 89-626,
22eff. 8-9-96.)
 
23    (35 ILCS 200/23-30)
24    Sec. 23-30. Conference on tax objection. Following the
25filing of an objection under Section 23-10, the court may hold

 

 

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1a conference with the objector and the State's Attorney.
2Compromise agreements on tax objections reached by conference
3shall be filed with the court, and the parties shall prepare an
4order covering the settlement and submit the order to the
5court for entry. When a taxing district has intervened in a tax
6objection proceeding and filed its appearance, compromise
7agreements shall not be accepted by the court over the
8objection of the intervening taxing district.
9(Source: P.A. 88-455; 89-126, eff. 7-11-95.)