96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB0207

 

Introduced 2/3/2009___________, by

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/6-60 new
35 ILCS 200/9-213 new
35 ILCS 200/12-30

    Amends the Property Tax Code. For counties under 3,000,000 inhabitants, sets forth specific items that must be included in the notice sent to taxpayers whose assessment has changed. Requires disclosure of information concerning access to databases containing the physical characteristics of the property. Requires the board of review in those counties to make its rules and procedures publicly available, and requires the chief county assessment officer to provide a plain-English explanation of equalization factors. Effective January 1, 2010.


LRB096 04809 RCE 14873 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

 

 

A BILL FOR

 

SB0207 LRB096 04809 RCE 14873 b

1     AN ACT concerning revenue, which may be cited as the
2 Homestead Assessment Transparency Act.
 
3     Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
 
5     Section 5. The Property Tax Code is amended by changing
6 Section 12-30 and by adding Sections 6-60 and 9-213 as follows:
 
7     (35 ILCS 200/6-60 new)
8     Sec. 6-60. Rules and procedures. The board of review in
9 every county with less than 3,000,000 inhabitants must make
10 available to the public a detailed description of the rules and
11 procedures for hearings before the board. This description must
12 include an explanation of any applicable burdens of proof,
13 rules of evidence, timelines, and any other procedures that
14 will allow the taxpayer to effectively present his or her case
15 before the board. If a county Internet website exists, the
16 rules and procedures must also be published on that website.
 
17     (35 ILCS 200/9-213 new)
18     Sec. 9-213. Explanation of equalization factors. The chief
19 county assessment officer in every county with less than
20 3,000,000 inhabitants must provide a plain-English explanation
21 of all township, county, and State equalization factors,
22 including the rationale and methods used to determine the

 

 

SB0207 - 2 - LRB096 04809 RCE 14873 b

1 equalizations. If a county Internet website exists, this
2 explanation must be published thereon, otherwise it must be
3 available to the public upon request at the office of the chief
4 county assessment officer.
 
5     (35 ILCS 200/12-30)
6     Sec. 12-30. Mailed notice of changed assessments; counties
7 of less than 3,000,000.
8     (a) In every county with less than 3,000,000 inhabitants,
9 in addition to the publication of the list of assessments in
10 each year of a general assessment and of the list of property
11 for which assessments have been added or changed, as provided
12 above, a notice shall be mailed by the chief county assessment
13 officer to each taxpayer whose assessment has been changed
14 since the last preceding assessment, using the address as it
15 appears on the assessor's records, except in the case of
16 changes caused by a change in the county equalization factor by
17 the Department or in the case of changes resulting from
18 equalization by the chief county assessment officer supervisor
19 of assessments under Section 9-210, during any year such change
20 is made. The notice may, but need not be, sent by a township
21 assessor.
22     (b) The notice sent under this Section shall include the
23 following:
24         (1) The previous year's assessed value after board of
25     review equalization.

 

 

SB0207 - 3 - LRB096 04809 RCE 14873 b

1         (2) Current assessed value and the date of that
2     valuation.
3         (3) The percentage change from the previous assessed
4     value to the current assessed value.
5         (4) The full fair market value (as indicated by
6     dividing the current assessed value by the median level of
7     assessment in the assessment district as determined by the
8     most recent 3 year assessment to sales ratio study adjusted
9     to take into account any changes in assessment levels since
10     the data for the studies were collected).
11         (5) A statement advising the taxpayer that assessments
12     of property, other than farm land and coal, are required by
13     law to be assessed at 33 1/3% of fair market value.
14         (6) The name, address, phone number, office hours, and,
15     if one exists, the website address of the assessor.
16         (7) Where practicable, the notice shall include the
17     reason for any increase in the property's valuation.
18         (8) The name and price per copy by mail of the
19     newspaper in which the list of assessments will be
20     published and the scheduled publication date.
21         (9) A statement advising the taxpayer of the steps to
22     follow if the taxpayer believes the full fair market value
23     of the property is incorrect or believes the assessment is
24     not uniform with other comparable properties in the same
25     neighborhood. The statement shall also (i) advise all
26     taxpayers to contact the township assessor's office, in

 

 

SB0207 - 4 - LRB096 04809 RCE 14873 b

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

 

 

SB0207 - 5 - LRB096 04809 RCE 14873 b

1         (2) A statement advising the taxpayer that detailed
2     property characteristics are available on the county
3     website and the URL address of that website.
4     (d) In addition to the requirements of subsection (b) of
5 this Section, in every county with less than 3,000,000
6 inhabitants, where the chief county assessment officer does not
7 maintain and control an electronic database containing the
8 physical characteristics of the property, and where one or more
9 townships in the county maintain and control an electronic
10 database containing the physical characteristics of the
11 property and some or all of the database is available on a
12 website that is maintained and controlled by the township, the
13 notice shall include a statement advising the taxpayer that
14 detailed property characteristics are available on the
15 township website and the URL address of that website.
16     (e) Except as provided in this Section, the form and manner
17 of providing the information and explanations required to be in
18 the notice shall be prescribed by the Department.
19     The notice shall include the median level of assessment in
20 the assessment district (as determined by the most recent 3
21 year assessment to sales ratio study adjusted to take into
22 account any changes in assessment levels since the data for the
23 studies were collected), the previous year's assessed value
24 after board of review equalization, current assessed value and,
25 in bold type, a notice of possible eligibility for a homestead
26 improvement exemption as provided in Section 15-180.

 

 

SB0207 - 6 - LRB096 04809 RCE 14873 b

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

 

 

SB0207 - 7 - LRB096 04809 RCE 14873 b

1 information and explanations required to be in the notice shall
2 be prescribed by the Department.
3 (Source: P.A. 87-1189; 88-455; incorporates 88-321; 88-670,
4 eff. 12-2-94.)
 
5     Section 99. Effective date. This Act takes effect January
6 1, 2010.