Sen. Linda Holmes

Filed: 4/15/2013





09800SB1657sam001LRB098 07357 HLH 44682 a


2    AMENDMENT NO. ______. Amend Senate Bill 1657 by replacing
3everything after the enacting clause with the following:
4    "Section 5. The Property Tax Code is amended by changing
5Sections 6-15, 9-5, and 16-55 as follows:
6    (35 ILCS 200/6-15)
7    Sec. 6-15. Political makeup and compensation. The board of
8review appointed under Section 6-5 shall consist of 3 2
9members, 2 of whom are affiliated with the political party
10polling the highest vote for any county office in the county,
11and one member of the party polling the second highest vote for
12the same county office at the last general election prior to
13any appointment made under this Section. Each member of the
14board of review shall receive an annual salary to be fixed by
15the county board and paid out of the county treasury.
16(Source: P.A. 86-905; 87-1189; 88-455.)



09800SB1657sam001- 2 -LRB098 07357 HLH 44682 a

1    (35 ILCS 200/9-5)
2    Sec. 9-5. Rules. Each county assessor, board of appeals,
3and board of review shall make and publish reasonable rules for
4the guidance of persons doing business with them and for the
5orderly dispatch of business.
6    In counties with fewer than 3,000,000 inhabitants, these
7rules shall not require specific proof to be offered nor limit
8the nature of evidence which may be offered as a condition of
9filing an assessment complaint under Section 16-55.
10    In counties with 3,000,000 or more inhabitants, the county
11assessor and board of appeals (ending the first Monday in
12December 1998 and the board of review beginning the first
13Monday in December 1998 and thereafter), jointly shall make and
14prescribe rules for the assessment of property and the
15preparation of the assessment books by the township assessors
16in their respective townships and for the return of those books
17to the county assessor.
18(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
20    (35 ILCS 200/16-55)
21    Sec. 16-55. Complaints.
22    (a) On written complaint that any property is overassessed
23or underassessed, the board shall review the assessment, and
24correct it, as appears to be just, but in no case shall the



09800SB1657sam001- 3 -LRB098 07357 HLH 44682 a

1property be assessed at a higher percentage of fair cash value
2than other property in the assessment district prior to
3equalization by the board or the Department.
4    (b) The board shall include compulsory sales in reviewing
5and correcting assessments, including, but not limited to,
6those compulsory sales submitted by the taxpayer, if the board
7determines that those sales reflect the same property
8characteristics and condition as those originally used to make
9the assessment. The board shall also consider whether the
10compulsory sale would otherwise be considered an arm's length
12    (c) If a complaint is filed by an attorney on behalf of a
13taxpayer, all notices and correspondence from the board
14relating to the appeal shall be directed to the attorney. The
15board may require proof of the attorney's authority to
16represent the taxpayer. If the attorney fails to provide proof
17of authority within the compliance period granted by the board
18pursuant to subsection (d), the board may dismiss the
19complaint. The Board shall send, electronically or by mail,
20notice of the dismissal to the attorney and taxpayer.
21    (d) A complaint to affect the assessment for the current
22year shall be filed on or before 30 calendar days after the
23date of publication of the assessment list under Section 12-10.
24Upon receipt of a written complaint that is timely filed under
25this Section, the board of review shall docket the complaint.
26If the complaint does not comply with the board of review rules



09800SB1657sam001- 4 -LRB098 07357 HLH 44682 a

1adopted under Section 9-5 entitling the complainant to a
2hearing, the board shall send, electronically or by mail,
3notification acknowledging receipt of the complaint. The
4notification must identify which rules have not been complied
5with and provide the complainant with not less than 10 business
6days to bring the complaint into compliance with those rules.
7If the complainant complies with the board of review rules
8either upon the initial filing of a complaint or within the
9time as extended by the board of review for compliance, then
10the board of review shall send, electronically or by mail, a
11notice of hearing and the board shall hear the complaint and
12shall issue and send, electronically or by mail, a decision
13upon resolution. Except as otherwise provided in subsection
14(c), if the complainant has not complied with the rules within
15the time as extended by the board of review, the board shall
16nonetheless issue and send a decision. The board of review may
17adopt rules allowing any party to attend and participate in a
18hearing by telephone or electronically.
19    (e) The board may also, at any time before its revision of
20the assessments is completed in every year, increase, reduce or
21otherwise adjust the assessment of any property, making changes
22in the valuation as may be just, and shall have full power over
23the assessment of any person and may do anything in regard
24thereto that it may deem necessary to make a just assessment,
25but the property shall not be assessed at a higher percentage
26of fair cash value than the assessed valuation of other



09800SB1657sam001- 5 -LRB098 07357 HLH 44682 a

1property in the assessment district prior to equalization by
2the board or the Department.
3    (f) No assessment shall be increased until the person to be
4affected has been notified and given an opportunity to be
5heard, except as provided below.
6    (g) Before making any reduction in assessments of its own
7motion, the board of review shall give notice to the assessor
8or chief county assessment officer who certified the
9assessment, and give the assessor or chief county assessment
10officer an opportunity to be heard thereon.
11    (h) All complaints of errors in assessments of property
12shall be in writing, and shall be filed by the complaining
13party with the board of review, in duplicate. The duplicate
14shall be filed by the board of review with the assessor or
15chief county assessment officer who certified the assessment.
16    (i) In all cases where a change in assessed valuation of
17$100,000 or more is sought, the board of review shall also
18serve a copy of the petition on all taxing districts as shown
19on the last available tax bill at least 14 days prior to the
20hearing on the complaint. All taxing districts shall have an
21opportunity to be heard on the complaint.
22    (j) Complaints shall be classified by townships or taxing
23districts by the clerk of the board of review. All classes of
24complaints shall be docketed numerically, each in its own
25class, in the order in which they are presented, in books kept
26for that purpose, which books shall be open to public



09800SB1657sam001- 6 -LRB098 07357 HLH 44682 a

1inspection. Complaints shall be considered by townships or
2taxing districts until all complaints have been heard and
3passed upon by the board.
4(Source: P.A. 96-1083, eff. 7-16-10; 97-812, eff. 7-13-12.)".
5    Section 99. Effective date. This Act takes effect upon
6becoming law.".