96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB5213

 

Introduced 2/3/2010, by Rep. Michael W. Tryon

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/12-30
35 ILCS 200/12-50
35 ILCS 200/16-25
35 ILCS 200/16-55
35 ILCS 200/16-160
35 ILCS 200/16-185

    Amends the Property Tax Code. Extends by 30 days the deadline for filing certain appeals with a board of review or the Property Tax Appeals Board. Makes corresponding changes in several provisions concerning the form of notices that must be given.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Property Tax Code is amended by changing
5 Sections 12-30, 12-50, 16-25, 16-55, 16-160, and 16-185 as
6 follows:
 
7     (35 ILCS 200/12-30)
8     Sec. 12-30. Mailed notice of changed assessments; counties
9 of less than 3,000,000.
10     (a) In every county with less than 3,000,000 inhabitants,
11 in addition to the publication of the list of assessments in
12 each year of a general assessment and of the list of property
13 for which assessments have been added or changed, as provided
14 above, a notice shall be mailed by the chief county assessment
15 officer to each taxpayer whose assessment has been changed
16 since the last preceding assessment, using the address as it
17 appears on the assessor's records, except in the case of
18 changes caused by a change in the county equalization factor by
19 the Department or in the case of changes resulting from
20 equalization by the chief county assessment officer under
21 Section 9-210, during any year such change is made. The notice
22 may, but need not be, sent by a township assessor.
23     (b) The notice sent under this Section shall include the

 

 

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1 following:
2         (1) The previous year's assessed value after board of
3     review equalization.
4         (2) Current assessed value and the date of that
5     valuation.
6         (3) The percentage change from the previous assessed
7     value to the current assessed value.
8         (4) The full fair market value (as indicated by
9     dividing the current assessed value by the median level of
10     assessment in the assessment district as determined by the
11     most recent 3 year assessment to sales ratio study adjusted
12     to take into account any changes in assessment levels since
13     the data for the studies were collected).
14         (5) A statement advising the taxpayer that assessments
15     of property, other than farm land and coal, are required by
16     law to be assessed at 33 1/3% of fair market value.
17         (6) The name, address, phone number, office hours, and,
18     if one exists, the website address of the assessor.
19         (7) Where practicable, the notice shall include the
20     reason for any increase in the property's valuation.
21         (8) The name and price per copy by mail of the
22     newspaper in which the list of assessments will be
23     published and the scheduled publication date.
24         (9) A statement advising the taxpayer of the steps to
25     follow if the taxpayer believes the full fair market value
26     of the property is incorrect or believes the assessment is

 

 

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1     not uniform with other comparable properties in the same
2     neighborhood. The statement shall also (i) advise all
3     taxpayers to contact the township assessor's office, in
4     those counties under township organization, first to
5     review the assessment, (ii) advise all taxpayers to file an
6     appeal with the board of review if not satisfied with the
7     assessor review, and (iii) give the phone number to call
8     for a copy of the board of review rules.
9         (10) A statement advising the taxpayer that there is a
10     deadline date for filing an appeal with the board of review
11     and indicating that deadline date (60 30 days following the
12     scheduled publication date).
13         (11) A brief explanation of the relationship between
14     the assessment and the tax bill (including an explanation
15     of the equalization factors) and an explanation that the
16     assessment stated for the preceding year is the assessment
17     after equalization by the board of review in the preceding
18     year.
19         (12) In bold type, a notice of possible eligibility for
20     the various homestead exemptions as provided in Section
21     15-165 through Section 15-175 and Section 15-180.
22     (c) In addition to the requirements of subsection (b) of
23 this Section, in every county with less than 3,000,000
24 inhabitants, where the chief county assessment officer
25 maintains and controls an electronic database containing the
26 physical characteristics of the property, the notice shall

 

 

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1 include the following:
2         (1) The physical characteristics of the taxpayer's
3     property that are available from that database; or
4         (2) A statement advising the taxpayer that detailed
5     property characteristics are available on the county
6     website and the URL address of that website.
7     (d) In addition to the requirements of subsection (b) of
8 this Section, in every county with less than 3,000,000
9 inhabitants, where the chief county assessment officer does not
10 maintain and control an electronic database containing the
11 physical characteristics of the property, and where one or more
12 townships in the county maintain and control an electronic
13 database containing the physical characteristics of the
14 property and some or all of the database is available on a
15 website that is maintained and controlled by the township, the
16 notice shall include a statement advising the taxpayer that
17 detailed property characteristics are available on the
18 township website and the URL address of that website.
19     (e) Except as provided in this Section, the form and manner
20 of providing the information and explanations required to be in
21 the notice shall be prescribed by the Department.
22 (Source: P.A. 96-122, eff. 1-1-10.)
 
23     (35 ILCS 200/12-50)
24     Sec. 12-50. Mailed notice to taxpayer after change by board
25 of review or board of appeals. If final board of review or

 

 

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1 board of appeals action regarding any property, including
2 equalization under Section 16-60 or Section 16-65, results in
3 an increased or decreased assessment, the board shall mail a
4 notice to the taxpayer, at his or her address as it appears in
5 the assessment records, whose property is affected by such
6 action, and in the case of a complaint filed with a board of
7 review under Section 16-25 or 16-115, to the taxing body filing
8 the complaint. A copy shall be given to the assessor or chief
9 county assessment officer if his or her assessment was reversed
10 or modified by the board. Written notice shall also be given to
11 any taxpayer who filed a complaint in writing with the board
12 and whose assessment was not changed. The notice shall set
13 forth the assessed value prior to board action; the assessed
14 value after final board action but prior to any equalization;
15 and the assessed value as equalized by the board, if the board
16 equalizes. This notice shall state that the value as certified
17 to the county clerk by the board will be the locally assessed
18 value of the property for that year and each succeeding year,
19 unless revised in a succeeding year in the manner provided in
20 this Code. The written notice shall also set forth specifically
21 the facts upon which the board's decision is based. In counties
22 with less than 3,000,000 inhabitants, the notice shall also
23 contain the following statement: "You may appeal this decision
24 to the Property Tax Appeal Board by filing a petition for
25 review with the Property Tax Appeal Board within 60 30 days
26 after this notice is mailed to you or your agent, or is

 

 

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1 personally served upon you or your agent". In counties with
2 3,000,000 or more inhabitants, the notice shall also contain
3 the following statement: "You may appeal this decision to the
4 Property Tax Appeal Board by filing a petition for review with
5 the Property Tax Appeal Board within 60 30 days after the date
6 of this notice or within 60 30 days after the date that the
7 Board of Review transmits to the county assessor pursuant to
8 Section 16-125 its final action on the township in which your
9 property is located, whichever is later". The Board shall
10 publish its transmittal date of final action on each township
11 in at least one newspaper of general circulation in the county.
12 The changes made by this amendatory Act of the 91st General
13 Assembly apply to the 1999 assessment year and thereafter.
14 (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
15     (35 ILCS 200/16-25)
16     Sec. 16-25. Review after complaint by taxing bodies. Any
17 taxing body that has an interest in an assessment made by any
18 local assessment officer or officers may have the assessment
19 reviewed by the board of review by filing a complaint in
20 writing with the board within 60 30 calendar days after
21 publication of the assessment list under Section 12-10. All
22 complaints shall identify and describe the particular property
23 and shall be filed with the board in duplicate. The board shall
24 make a determination as to the correct amount of the
25 assessment, but the board shall not increase the amount of the

 

 

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1 assessment without first giving due notice and an opportunity
2 to be heard to the taxpayer affected.
3 (Source: P.A. 78-450; 88-455.)
 
4     (35 ILCS 200/16-55)
5     Sec. 16-55. Complaints. On written complaint that any
6 property is overassessed or underassessed, the board shall
7 review the assessment, and correct it, as appears to be just,
8 but in no case shall the property be assessed at a higher
9 percentage of fair cash value than other property in the
10 assessment district prior to equalization by the board or the
11 Department. A complaint to affect the assessment for the
12 current year shall be filed on or before the 10th day of August
13 in counties with less than 150,000 inhabitants and on or before
14 the 10th day of September in counties with 150,000 or more but
15 less than 3,000,000 inhabitants, except if the assessment books
16 containing the assessment complained of are not filed with the
17 board of review by the 10th day of July in a county with fewer
18 than 150,000 inhabitants or by the 10th day of August in a
19 county with 150,000 or more but less than 3,000,000
20 inhabitants, then the complaint shall be filed on or before 60
21 30 calendar days after the date of publication of the
22 assessment list under Section 12-10. The board may also, at any
23 time before its revision of the assessments is completed in
24 every year, increase, reduce or otherwise adjust the assessment
25 of any property, making changes in the valuation as may be

 

 

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1 just, and shall have full power over the assessment of any
2 person and may do anything in regard thereto that it may deem
3 necessary to make a just assessment, but the property shall not
4 be assessed at a higher percentage of fair cash value than the
5 assessed valuation of other property in the assessment district
6 prior to equalization by the board or the Department. No
7 assessment shall be increased until the person to be affected
8 has been notified and given an opportunity to be heard, except
9 as provided below. Before making any reduction in assessments
10 of its own motion, the board of review shall give notice to the
11 assessor or chief county assessment officer who certified the
12 assessment, and give the assessor or chief county assessment
13 officer an opportunity to be heard thereon. All complaints of
14 errors in assessments of property shall be in writing, and
15 shall be filed by the complaining party with the board of
16 review, in duplicate. The duplicate shall be filed by the board
17 of review with the assessor or chief county assessment officer
18 who certified the assessment. In all cases where a change in
19 assessed valuation of $100,000 or more is sought, the board of
20 review shall also serve a copy of the petition on all taxing
21 districts as shown on the last available tax bill at least 14
22 days prior to the hearing on the complaint. All taxing
23 districts shall have an opportunity to be heard on the
24 complaint. Complaints shall be classified by townships or
25 taxing districts by the clerk of the board of review. All
26 classes of complaints shall be docketed numerically, each in

 

 

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1 its own class, in the order in which they are presented, in
2 books kept for that purpose, which books shall be open to
3 public inspection. Complaints shall be considered by townships
4 or taxing districts until all complaints have been heard and
5 passed upon by the board.
6 (Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
 
7     (35 ILCS 200/16-160)
8     Sec. 16-160. Property Tax Appeal Board; process. In
9 counties with 3,000,000 or more inhabitants, beginning with
10 assessments made for the 1996 assessment year for residential
11 property of 6 units or less and beginning with assessments made
12 for the 1997 assessment year for all other property, and for
13 all property in any county other than a county with 3,000,000
14 or more inhabitants, any taxpayer dissatisfied with the
15 decision of a board of review or board of appeals as such
16 decision pertains to the assessment of his or her property for
17 taxation purposes, or any taxing body that has an interest in
18 the decision of the board of review or board of appeals on an
19 assessment made by any local assessment officer, may, (i) in
20 counties with less than 3,000,000 inhabitants within 60 30 days
21 after the date of written notice of the decision of the board
22 of review or (ii) in assessment year 1999 and thereafter in
23 counties with 3,000,000 or more inhabitants within 60 30 days
24 after the date of the board of review notice or within 60 30
25 days after the date that the board of review transmits to the

 

 

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1 county assessor pursuant to Section 16-125 its final action on
2 the township in which the property is located, whichever is
3 later, appeal the decision to the Property Tax Appeal Board for
4 review. In any appeal where the board of review or board of
5 appeals has given written notice of the hearing to the taxpayer
6 60 30 days before the hearing, failure to appear at the board
7 of review or board of appeals hearing shall be grounds for
8 dismissal of the appeal unless a continuance is granted to the
9 taxpayer. If an appeal is dismissed for failure to appear at a
10 board of review or board of appeals hearing, the Property Tax
11 Appeal Board shall have no jurisdiction to hear any subsequent
12 appeal on that taxpayer's complaint. Such taxpayer or taxing
13 body, hereinafter called the appellant, shall file a petition
14 with the clerk of the Property Tax Appeal Board, setting forth
15 the facts upon which he or she bases the objection, together
16 with a statement of the contentions of law which he or she
17 desires to raise, and the relief requested. If a petition is
18 filed by a taxpayer, the taxpayer is precluded from filing
19 objections based upon valuation, as may otherwise be permitted
20 by Sections 21-175 and 23-5. However, any taxpayer not
21 satisfied with the decision of the board of review or board of
22 appeals as such decision pertains to the assessment of his or
23 her property need not appeal the decision to the Property Tax
24 Appeal Board before seeking relief in the courts. The changes
25 made by this amendatory Act of the 91st General Assembly shall
26 be effective beginning with the 1999 assessment year.

 

 

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1 (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
2     (35 ILCS 200/16-185)
3     Sec. 16-185. Decisions. The Board shall make a decision in
4 each appeal or case appealed to it, and the decision shall be
5 based upon equity and the weight of evidence and not upon
6 constructive fraud, and shall be binding upon appellant and
7 officials of government. The extension of taxes on any
8 assessment so appealed shall not be delayed by any proceeding
9 before the Board, and, in case the assessment is altered by the
10 Board, any taxes extended upon the unauthorized assessment or
11 part thereof shall be abated, or, if already paid, shall be
12 refunded with interest as provided in Section 23-20.
13     The decision or order of the Property Tax Appeal Board in
14 any such appeal, shall, within 10 days thereafter, be certified
15 at no charge to the appellant and to the proper authorities,
16 including the board of review or board of appeals whose
17 decision was appealed, the county clerk who extends taxes upon
18 the assessment in question, and the county collector who
19 collects property taxes upon such assessment.
20     If the Property Tax Appeal Board renders a decision
21 lowering the assessment of a particular parcel after the
22 deadline for filing complaints with the board of review or
23 board of appeals or after adjournment of the session of the
24 board of review or board of appeals at which assessments for
25 the subsequent year are being considered, the taxpayer may,

 

 

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1 within 60 30 days after the date of written notice of the
2 Property Tax Appeal Board's decision, appeal the assessment for
3 the subsequent year directly to the Property Tax Appeal Board.
4     If the Property Tax Appeal Board renders a decision
5 lowering the assessment of a particular parcel on which a
6 residence occupied by the owner is situated, such reduced
7 assessment, subject to equalization, shall remain in effect for
8 the remainder of the general assessment period as provided in
9 Sections 9-215 through 9-225, unless that parcel is
10 subsequently sold in an arm's length transaction establishing a
11 fair cash value for the parcel that is different from the fair
12 cash value on which the Board's assessment is based, or unless
13 the decision of the Property Tax Appeal Board is reversed or
14 modified upon review.
15 (Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff.
16 8-14-96.)