99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB2554

 

Introduced , by Rep. Michael J. Zalewski

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-55

    Amends the Property Tax Code. Provides that complaints and other written correspondence concerning any property that is overassessed or underassessed sent by the United States mail shall be considered filed as of the postmark date. Provides that complaints and other written correspondence sent by a delivery service other than United States mail shall be considered as filed as of the date sent. Provides that a taxing district wishing to intervene shall file a request with the board of review at least five days in advance of a scheduled hearing. Makes related changes.


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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,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 16-55 as follows:
 
6    (35 ILCS 200/16-55)
7    Sec. 16-55. Complaints.
8    (a) On written complaint that any property is overassessed
9or underassessed, the board shall review the assessment, and
10correct it, as appears to be just, but in no case shall the
11property be assessed at a higher percentage of fair cash value
12than other property in the assessment district prior to
13equalization by the board or the Department.
14    (b) The board shall include compulsory sales in reviewing
15and correcting assessments, including, but not limited to,
16those compulsory sales submitted by the complainant taxpayer,
17if the board determines that those sales reflect the same
18property characteristics and condition as those originally
19used to make the assessment. The board shall also consider
20whether the compulsory sale would otherwise be considered an
21arm's length transaction.
22    (c) If a complaint is filed by an attorney on behalf of a
23complainant taxpayer, all notices and correspondence from the

 

 

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1board relating to the appeal shall be directed to the attorney.
2The board may require proof of the attorney's authority to
3represent the taxpayer. If the attorney fails to provide proof
4of authority within the compliance period granted by the board
5pursuant to subsection (d), the board may dismiss the
6complaint. The Board shall send, electronically or by mail,
7notice of the dismissal to the attorney and complainant
8taxpayer.
9    (d) A complaint to affect the assessment for the current
10year shall be filed on or before 30 calendar days after the
11date of publication of the assessment list under Section 12-10.
12Upon receipt of a written complaint that is timely filed under
13this Section, the board of review shall docket the complaint.
14If the complaint does not comply with the board of review rules
15adopted under Section 9-5 entitling the complainant to a
16hearing, the board shall send, electronically or by mail,
17notification acknowledging receipt of the complaint. The
18notification must identify which rules have not been complied
19with and provide the complainant with not less than 10 business
20days to bring the complaint into compliance with those rules.
21If the complainant complies with the board of review rules
22either upon the initial filing of a complaint or within the
23time as extended by the board of review for compliance, then
24the board of review shall send, electronically or by mail, a
25notice of hearing and the board shall hear the complaint and
26shall issue and send, electronically or by mail, a decision

 

 

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1upon resolution. Except as otherwise provided in subsection
2(c), if the complainant has not complied with the rules within
3the time as extended by the board of review, the board shall
4nonetheless issue and send a decision. The board of review may
5adopt rules allowing any party to attend and participate in a
6hearing by telephone or electronically.
7    (d-5) Complaints and other written correspondence sent by
8the United States mail shall be considered filed as of the
9postmark date in accordance with Section 1.25 of the Statute on
10Statutes. Complaints and other written correspondence sent by a
11delivery service other than United States Postal System shall
12be considered as filed as of the date sent as indicated by the
13shipper's tracking label. If allowed by board of review rule,
14complaints and other written correspondence transmitted
15electronically shall be considered filed as of the date
16received.
17    (e) The board may also, at any time before its revision of
18the assessments is completed in every year, increase, reduce or
19otherwise adjust the assessment of any property, making changes
20in the valuation as may be just, and shall have full power over
21the assessment of any person and may do anything in regard
22thereto that it may deem necessary to make a just assessment,
23but the property shall not be assessed at a higher percentage
24of fair cash value than the assessed valuation of other
25property in the assessment district prior to equalization by
26the board or the Department.

 

 

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1    (f) No assessment shall be increased until the person to be
2affected has been notified and given an opportunity to be
3heard, except as provided below.
4    (g) Before making any reduction in assessments of its own
5motion, the board of review shall give notice to the assessor
6or chief county assessment officer who certified the
7assessment, and give the assessor or chief county assessment
8officer an opportunity to be heard thereon.
9    (h) All complaints of errors in assessments of property
10shall be in writing, and shall be filed by the complaining
11party with the board of review, in the number of copies
12required by board of review rule in duplicate. A copy The
13duplicate shall be filed by the board of review with the
14assessor or chief county assessment officer who certified the
15assessment.
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. A taxing district
22wishing to intervene shall file a request to intervene with the
23board of review at least five days in advance of a scheduled
24hearing. If board of review rules require the appellant to
25submit evidence in advance of a hearing, then any evidence in
26support of the intervenor's opinion of assessed value must be

 

 

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1submitted to the board of review and complainant no later than
2five calendar days prior to the hearing. Service shall be made
3as set forth in subsection (d-5), but if board of review rules
4allow complaints and correspondence to be transmitted
5electronically, then the intervenor's evidence shall be
6transmitted electronically.
7    (i-5) If board of review rules require the appellant to
8submit evidence in advance of a hearing, then any evidence to
9support the assessor's opinion of assessed value must be
10submitted to the board of review and the complainant (or, if
11represented by an attorney, to the attorney) no later than five
12calendar days prior to the hearing. Service shall be made as
13set forth in subsection (d-5), but if board of review rules
14allow complaints and correspondence to be transmitted
15electronically, then the assessor's evidence shall be
16transmitted electronically.
17    (j) Complaints shall be classified by townships or taxing
18districts by the clerk of the board of review. All classes of
19complaints shall be docketed numerically, each in its own
20class, in the order in which they are presented, in books kept
21for that purpose, which books shall be open to public
22inspection. Complaints shall be considered by townships or
23taxing districts until all complaints have been heard and
24passed upon by the board.
25(Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)