103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB4012

 

Introduced 3/8/2023, by Rep. Marcus C. Evans, Jr.

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-167 new
35 ILCS 200/16-180
30 ILCS 105/5.990 new

    Amends the State Finance Act. Creates the Property Tax Appeal Board Supplemental Fund. Amends the Property Tax Code. Provides that all filing fees collected by the Board shall be deposited into that Fund. Provides that all moneys in the Property Tax Appeal Board Supplemental Fund shall be appropriated to the Property Tax Appeal Board, on an annual basis, to be used in enhancing the Property Tax Appeal Board's operations. Provides that the taxpayer filing an appeal with the Property Tax Appeal Board must have evidence that a mistake of fact or law was made in the assessment of his or her property. Provides that the chief county assessment officer, rather than the board of review, shall defend the assessment in any proceeding before the Property Tax Appeal Board. Provides that the board of review decision shall be presumed correct unless the Property Tax Appeal Board finds that the board of review decision is clearly erroneous. Effective immediately.


LRB103 31196 HLH 58086 b

 

 

A BILL FOR

 

HB4012LRB103 31196 HLH 58086 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 16-180 and by adding Section 16-167 as follows:
 
6    (35 ILCS 200/16-167 new)
7    Sec. 16-167. Property Tax Appeal Board Supplemental Fund.
8The Property Tax Appeal Board Supplemental Fund is created as
9a special fund in the State treasury. All filing fees
10collected by the Board shall be deposited into the Property
11Tax Appeal Board Supplemental Fund. All moneys in the Property
12Tax Appeal Board Supplemental Fund shall be appropriated to
13the Board, on an annual basis, to be used in enhancing the
14Board's operations, including, but not limited to, information
15technology initiatives, personnel, and office equipment for
16increasing the Board's efficiency in rendering final
17administrative decisions in a timely fashion.
 
18    (35 ILCS 200/16-180)
19    Sec. 16-180. Procedure for determination of correct
20assessment. The Property Tax Appeal Board shall establish by
21rules an informal procedure for the determination of the
22correct assessment of property which is the subject of an

 

 

HB4012- 2 -LRB103 31196 HLH 58086 b

1appeal. The procedure, to the extent that the Board considers
2practicable, shall eliminate formal rules of pleading,
3practice and evidence, and except for any reasonable filing
4fee determined by the Board, may provide that costs shall be in
5the discretion of the Board. A copy of the appellant's
6petition shall be mailed or sent by electronic means by the
7clerk of the Property Tax Appeal Board to the chief county
8assessment officer and the board of review whose decision is
9being appealed. The chief county assessment officer, rather
10than the board of review, shall defend the assessment in any
11proceeding before the Property Tax Appeal Board. The board of
12review shall not be required to submit a copy of the property
13record card for the subject property. In all cases where a
14change in assessed valuation of $100,000 or more is sought,
15the appellant board of review shall serve a copy of the
16petition on all taxing districts as shown on the last
17available tax bill. The chairman of the Property Tax Appeal
18Board shall provide for the speedy hearing of all such
19appeals. Each appeal shall be limited to the grounds listed in
20the petition filed with the Property Tax Appeal Board. The
21board of review decision shall be presumed correct unless the
22Property Tax Appeal Board finds that the board of review
23decision is clearly erroneous. All appeals shall be considered
24de novo and the Property Tax Appeal Board shall not be limited
25to the evidence presented to the board of review of the county.
26A party participating in the hearing before the Property Tax

 

 

HB4012- 3 -LRB103 31196 HLH 58086 b

1Appeal Board is entitled to introduce evidence that is
2otherwise proper and admissible without regard to whether that
3evidence has previously been introduced at a hearing before
4the board of review of the county. Where no complaint has been
5made to the board of review of the county where the property is
6located and the appeal is based solely on the effect of an
7equalizing factor assigned to all property or to a class of
8property by the board of review, the Property Tax Appeal Board
9shall not grant a reduction in assessment greater than the
10amount that was added as the result of the equalizing factor.
11    The provisions added to this Section by this amendatory
12Act of the 93rd General Assembly shall be construed as
13declaratory of existing law and not as a new enactment.
14    The changes made to this Section by this amendatory Act of
15the 103rd General Assembly apply to appeals filed with the
16Property Tax Appeal Board on or after January 1, 2024.
17(Source: P.A. 99-626, eff. 7-22-16.)
 
18    Section 10. The State Finance Act is amended by adding
19Section 5.990 as follows:
 
20    (30 ILCS 105/5.990 new)
21    Sec. 5.990. The Property Tax Appeal Board Supplemental
22Fund.
 
23    Section 99. Effective date. This Act takes effect upon
24becoming law.