Sen. Michael Bond

Filed: 4/11/2008

 

 


 

 


 
09500SB2820sam001 LRB095 19074 HLH 49461 a

1
AMENDMENT TO SENATE BILL 2820

2     AMENDMENT NO. ______. Amend Senate Bill 2820 by replacing
3 everything after the enacting clause with the following:
 
4     "Section 5. The Property Tax Code is amended by changing
5 Section 12-30 as follows:
 
6     (35 ILCS 200/12-30)
7     Sec. 12-30. Mailed notice of changed assessments; counties
8 of less than 3,000,000.
9     (a) In every county with less than 3,000,000 inhabitants,
10 in addition to the publication of the list of assessments in
11 each year of a general assessment and of the list of property
12 for which assessments have been added or changed, as provided
13 above, a notice shall be mailed by the chief county assessment
14 officer to each taxpayer whose assessment has been changed
15 since the last preceding assessment, using the address as it
16 appears on the assessor's records, except in the case of

 

 

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1 changes caused by a change in the county equalization factor by
2 the Department or in the case of changes resulting from
3 equalization by the chief county assessment officer supervisor
4 of assessments under Section 9-210, during any year such change
5 is made. The notice may, but need not be, sent by a township
6 assessor.
7     (b) The notice sent under this Section shall include the
8 following:
9         (1) The previous year's assessed value after board of
10     review equalization.
11         (2) Current assessed value and the date of that
12     valuation.
13         (3) The percentage change from the previous assessed
14     value to the current assessed value.
15         (4) The full fair market value (as indicated by
16     dividing the current assessed value by the median level of
17     assessment in the assessment district as determined by the
18     most recent 3 year assessment to sales ratio study adjusted
19     to take into account any changes in assessment levels since
20     the data for the studies were collected).
21         (5) A statement advising the taxpayer that assessments
22     of property, other than farm land and coal, are required by
23     law to be assessed at 33 1/3% of fair market value.
24         (6) The name, address, phone number, office hours, and,
25     if one exists, the web site address of the assessor.
26         (7) Where practicable, the notice shall include the

 

 

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1     reason for any increase in the property's valuation.
2         (8) The name and price per copy by mail of the
3     newspaper in which the list of assessments will be
4     published and the scheduled publication date.
5         (9) A statement advising the taxpayer of the steps to
6     follow if the taxpayer believes the full fair market value
7     of the property is incorrect or believes the assessment is
8     not uniform with other comparable properties in the same
9     neighborhood. The statement shall also (i) advise all
10     taxpayers to contact the township assessor's office first
11     to review the assessment, (ii) advise all taxpayers to file
12     an appeal with the board of review if not satisfied with
13     the assessor review, and (iii) give the phone number to
14     call for a copy of the board of review rules.
15         (10) A statement advising the taxpayer that there is a
16     deadline date for filing an appeal with the board of review
17     and indicating that deadline date (30 days following the
18     scheduled publication date).
19         (11) A brief explanation of the relationship between
20     the assessment and the tax bill (including an explanation
21     of the equalization factors) and an explanation that the
22     assessment stated for the preceding year is the assessment
23     after equalization by the board of review in the preceding
24     year.
25         (12) In bold type, a notice of possible eligibility for
26     the various homestead exemptions as provided in Section

 

 

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1     15-165 through Section 15-175 and Section 15-180.
2     (c) In addition to the requirements of subsection (b) of
3 this Section, in every county with less than 3,000,000
4 inhabitants, where the chief county assessment officer
5 maintains and controls an electronic database containing the
6 physical characteristics of the property, the notice shall
7 include following:
8         (1) The physical characteristics of the taxpayer's
9     property that are available from that database; or
10         (2) A statement advising the taxpayer that detailed
11     property characteristics are available on the county
12     website and the URL address of that website.
13     (d) In addition to the requirements of subsection (b) of
14 this Section, in every county with less than 3,000,000
15 inhabitants, where the chief county assessment officer does not
16 maintain and control an electronic database containing the
17 physical characteristics of the property, and where one or more
18 townships in the county maintain and control an electronic
19 database containing the physical characteristics of the
20 property, the notice shall include a statement advising the
21 taxpayer that detailed property characteristics are available
22 on the township website and the URL address of that website.
23     (e) Except as provided in this Section, the form and manner
24 of providing the information and explanations required to be in
25 the notice shall be prescribed by the Department.
26     (f) The chief county assessment officer in every county

 

 

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1 with less than 3,000,000 inhabitants must provide a
2 plain-English explanation of all township, county, and State
3 equalization factors, including the rationale and methods used
4 to determine the equalizations. If a county Internet website
5 exists, this explanation must be published thereon, otherwise
6 it must be available to the public upon request at the office
7 of the chief county assessment officer.
8     (g) In addition, the board of review in every county with
9 less than 3,000,000 inhabitants must make available to the
10 public a detailed description of the rules and procedures for
11 hearings before the board. This description must include an
12 explanation of any applicable burdens of proof, rules of
13 evidence, time lines, and any other procedures that will allow
14 the taxpayer to effectively present his or her case before the
15 board. If a county Internet website exists, the rules and
16 procedures must also be published on that website. The notice
17 shall include the median level of assessment in the assessment
18 district (as determined by the most recent 3 year assessment to
19 sales ratio study adjusted to take into account any changes in
20 assessment levels since the data for the studies were
21 collected), the previous year's assessed value after board of
22 review equalization, current assessed value and, in bold type,
23 a notice of possible eligibility for a homestead improvement
24 exemption as provided in Section 15-180.
25     The notice shall include a statement in substantially the
26 following form:

 

 

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1
"NOTICE TO TAXPAYER
2     Your property is to be assessed at the median level of
3 assessment for your assessment district. You may check the
4 accuracy of your assessment by dividing your assessment by the
5 median level of assessment for your assessment district. If the
6 resulting value is greater than the estimated fair cash value
7 of your property, you may be over-assessed. If the resulting
8 value is less than the estimated fair cash value of your
9 property, you may be under-assessed. You may appeal your
10 assessment to the Board of Review in the manner described
11 elsewhere in this notice."
12     The notice shall contain a brief explanation of the
13 relationship between the assessment and the tax bill (including
14 an explanation of the equalization factors) and an explanation
15 that the assessment stated for the preceding year is the
16 assessment after equalization by the board of review in the
17 preceding year, and shall set forth the procedures and time
18 limits for appealing assessments and that assessments of
19 property, other than farm land and coal, are required by law to
20 be 33 1/3% of value. Where practicable, the notice shall
21 include the reason for any increase in the property's
22 valuation. The notice must also state the name and price per
23 copy by mail of the newspaper in which the list of assessments
24 will be published. The form and manner of providing the
25 information and explanations required to be in the notice shall
26 be prescribed by the Department.

 

 

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1 (Source: P.A. 87-1189; 88-455; incorporates 88-321; 88-670,
2 eff. 12-2-94.)
 
3     Section 99. Effective date. This Act takes effect upon
4 becoming law.".