Sen. Linda Holmes

Filed: 4/18/2013





09800SB1657sam002LRB098 07357 HLH 44830 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. The third member shall
14not be affiliated with that same party. Each member of the
15board of review shall receive an annual salary to be fixed by
16the county board and paid out of the county treasury.



09800SB1657sam002- 2 -LRB098 07357 HLH 44830 a

1(Source: P.A. 86-905; 87-1189; 88-455.)
2    (35 ILCS 200/9-5)
3    Sec. 9-5. Rules. Each county assessor, board of appeals,
4and board of review shall make and publish reasonable rules for
5the guidance of persons doing business with them and for the
6orderly dispatch of business.
7    In counties with fewer than 3,000,000 inhabitants, these
8rules shall not require specific proof to be offered nor limit
9the nature of evidence which may be offered as a condition of
10filing an assessment complaint under Section 16-55.
11    In counties with 3,000,000 or more inhabitants, the county
12assessor and board of appeals (ending the first Monday in
13December 1998 and the board of review beginning the first
14Monday in December 1998 and thereafter), jointly shall make and
15prescribe rules for the assessment of property and the
16preparation of the assessment books by the township assessors
17in their respective townships and for the return of those books
18to the county assessor.
19(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
21    (35 ILCS 200/16-55)
22    Sec. 16-55. Complaints.
23    (a) On written complaint that any property is overassessed
24or underassessed, the board shall review the assessment, and



09800SB1657sam002- 3 -LRB098 07357 HLH 44830 a

1correct it, as appears to be just, but in no case shall the
2property be assessed at a higher percentage of fair cash value
3than other property in the assessment district prior to
4equalization by the board or the Department.
5    (b) The board shall include compulsory sales in reviewing
6and correcting assessments, including, but not limited to,
7those compulsory sales submitted by the taxpayer, if the board
8determines that those sales reflect the same property
9characteristics and condition as those originally used to make
10the assessment. The board shall also consider whether the
11compulsory sale would otherwise be considered an arm's length
13    (c) If a complaint is filed by an attorney on behalf of a
14taxpayer, all notices and correspondence from the board
15relating to the appeal shall be directed to the attorney. The
16board may require proof of the attorney's authority to
17represent the taxpayer. If the attorney fails to provide proof
18of authority within the compliance period granted by the board
19pursuant to subsection (d), the board may dismiss the
20complaint. The Board shall send, electronically or by mail,
21notice of the dismissal to the attorney and taxpayer.
22    (d) A complaint to affect the assessment for the current
23year shall be filed on or before 30 calendar days after the
24date of publication of the assessment list under Section 12-10.
25Upon receipt of a written complaint that is timely filed under
26this Section, the board of review shall docket the complaint.



09800SB1657sam002- 4 -LRB098 07357 HLH 44830 a

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



09800SB1657sam002- 5 -LRB098 07357 HLH 44830 a

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



09800SB1657sam002- 6 -LRB098 07357 HLH 44830 a

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