Full Text of SB2820 95th General Assembly
SB2820sam001 95TH GENERAL ASSEMBLY
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Sen. Michael Bond
Filed: 4/11/2008
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09500SB2820sam001 |
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LRB095 19074 HLH 49461 a |
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| AMENDMENT TO SENATE BILL 2820
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| AMENDMENT NO. ______. Amend Senate Bill 2820 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Property Tax Code is amended by changing | 5 |
| Section 12-30 as follows:
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| (35 ILCS 200/12-30)
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| Sec. 12-30. Mailed notice of changed assessments; counties | 8 |
| of less than
3,000,000. | 9 |
| (a) In every county with less than 3,000,000 inhabitants, | 10 |
| in addition to
the publication of the list of assessments in | 11 |
| each year of a general assessment
and of the list of property | 12 |
| for which assessments have been added or changed,
as provided | 13 |
| above, a notice shall be mailed by the chief county assessment
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| officer to each taxpayer whose assessment has been changed | 15 |
| since the last
preceding assessment, using the address as it | 16 |
| appears on the assessor's
records, except in the case of |
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LRB095 19074 HLH 49461 a |
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| changes caused by a change in the county
equalization factor by | 2 |
| the Department or in the case of changes resulting
from | 3 |
| equalization by the chief county assessment officer supervisor | 4 |
| of assessments under Section 9-210,
during any year such change | 5 |
| is made. The notice may, but need not be, sent by a
township | 6 |
| assessor. | 7 |
| (b) The notice sent under this Section shall include the | 8 |
| following: | 9 |
| (1) The previous year's assessed value after board of | 10 |
| review equalization. | 11 |
| (2) Current assessed value and the date of that | 12 |
| valuation. | 13 |
| (3) The percentage change from the previous assessed | 14 |
| value to the current assessed value. | 15 |
| (4) The full fair market value (as indicated by | 16 |
| dividing the current assessed value by the median level of | 17 |
| assessment in the assessment district as determined by the | 18 |
| most recent 3 year assessment to sales ratio study adjusted | 19 |
| to take into account any changes in assessment levels since | 20 |
| the data for the studies were collected). | 21 |
| (5) A statement advising the taxpayer that assessments | 22 |
| of property, other than farm land and coal, are required by | 23 |
| law to be assessed at 33 1/3% of fair market value. | 24 |
| (6) The name, address, phone number, office hours, and, | 25 |
| if one exists, the web site address of the assessor. | 26 |
| (7) Where practicable, the notice shall include the |
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| reason for any increase in the property's valuation. | 2 |
| (8) The name and price per copy by mail of the | 3 |
| newspaper in which the list of assessments will be | 4 |
| published and the scheduled publication date. | 5 |
| (9) A statement advising the taxpayer of the steps to | 6 |
| follow if the taxpayer believes the full fair market value | 7 |
| of the property is incorrect or believes the assessment is | 8 |
| not uniform with other comparable properties in the same | 9 |
| neighborhood. The statement shall also (i) advise all | 10 |
| taxpayers to contact the township assessor's office first | 11 |
| to review the assessment, (ii) advise all taxpayers to file | 12 |
| an appeal with the board of review if not satisfied with | 13 |
| the assessor review, and (iii) give the phone number to | 14 |
| call for a copy of the board of review rules. | 15 |
| (10) A statement advising the taxpayer that there is a | 16 |
| deadline date for filing an appeal with the board of review | 17 |
| and indicating that deadline date (30 days following the | 18 |
| scheduled publication date). | 19 |
| (11) A brief explanation of the relationship between | 20 |
| the assessment and the tax bill (including an explanation | 21 |
| of the equalization factors) and an explanation that the | 22 |
| assessment stated for the preceding year is the assessment | 23 |
| after equalization by the board of review in the preceding | 24 |
| year. | 25 |
| (12) In bold type, a notice of possible eligibility for | 26 |
| the
various homestead exemptions as provided in Section |
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| 15-165
through Section 15-175 and Section 15-180. | 2 |
| (c) In addition to the requirements of subsection (b) of | 3 |
| this Section, in every county with less than 3,000,000 | 4 |
| inhabitants, where the chief county assessment officer | 5 |
| maintains and controls an electronic database containing the | 6 |
| physical characteristics of the property, the notice shall | 7 |
| include following: | 8 |
| (1) The physical characteristics of the taxpayer's | 9 |
| property that are available from that database; or | 10 |
| (2) A statement advising the taxpayer that detailed | 11 |
| property characteristics are available on the county | 12 |
| website and the URL address of that website. | 13 |
| (d) In addition to the requirements of subsection (b) of | 14 |
| this Section, in every county with less than 3,000,000 | 15 |
| inhabitants, where the chief county assessment officer does not | 16 |
| maintain and control an electronic database containing the | 17 |
| physical characteristics of the property, and where one or more | 18 |
| townships in the county maintain and control an electronic | 19 |
| database containing the physical characteristics of the | 20 |
| property, the notice shall include a statement advising the | 21 |
| taxpayer that detailed property characteristics are available | 22 |
| on the township website and the URL address of that website. | 23 |
| (e) Except as provided in this Section, the form and manner | 24 |
| of
providing the information and explanations required to be in | 25 |
| the notice shall
be prescribed by the Department. | 26 |
| (f) The chief county assessment officer in every county |
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| with less than 3,000,000 inhabitants must provide a | 2 |
| plain-English explanation of all township, county, and State | 3 |
| equalization factors, including the rationale and methods used | 4 |
| to determine the equalizations. If a county Internet website | 5 |
| exists, this explanation must be published thereon, otherwise | 6 |
| it must be available to the public upon request at the office | 7 |
| of the chief county assessment officer. | 8 |
| (g) In addition, the board of review in every county with | 9 |
| less than 3,000,000 inhabitants must make available to the | 10 |
| public a detailed description of the rules and procedures for | 11 |
| hearings before the board. This description must include an | 12 |
| explanation of any applicable burdens of proof, rules of | 13 |
| evidence, time lines, and any other procedures that will allow | 14 |
| the taxpayer to effectively present his or her case before the | 15 |
| board. If a county Internet website exists, the rules and | 16 |
| procedures must also be published on that website. The notice | 17 |
| shall include the median level of assessment in
the assessment | 18 |
| district (as determined by the most recent 3 year assessment to
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| sales ratio study adjusted to take into account any changes in | 20 |
| assessment
levels since the data for the studies were | 21 |
| collected), the previous year's
assessed value after board of | 22 |
| review equalization, current assessed value and,
in bold type, | 23 |
| a notice of possible eligibility for a homestead improvement
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| exemption as provided in Section 15-180.
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| The notice shall include a statement in substantially the | 26 |
| following form:
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| "NOTICE TO TAXPAYER
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| Your property is to be assessed at the median level of | 3 |
| assessment for
your assessment district. You may check the | 4 |
| accuracy of your assessment
by dividing your assessment by the | 5 |
| median level of assessment for your
assessment district. If the | 6 |
| resulting value is greater than the estimated fair
cash value | 7 |
| of your property, you may be over-assessed. If the resulting | 8 |
| value
is less than the estimated fair cash value of your | 9 |
| property, you may be
under-assessed. You may appeal your | 10 |
| assessment to the Board of Review in the
manner described | 11 |
| elsewhere in this notice."
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| The notice shall contain a brief explanation of the | 13 |
| relationship between the
assessment and the tax bill (including | 14 |
| an explanation of the equalization
factors) and an explanation | 15 |
| that the assessment stated for the preceding year
is the | 16 |
| assessment after equalization by the board of review in the | 17 |
| preceding
year, and shall set forth the procedures and time | 18 |
| limits for appealing
assessments and that assessments of | 19 |
| property, other than farm land and coal,
are required by law to | 20 |
| be 33 1/3% of value. Where practicable, the notice
shall | 21 |
| include the reason for any increase in the property's | 22 |
| valuation. The
notice must also state the name and price per | 23 |
| copy by mail of the newspaper in
which the list of assessments | 24 |
| will be published. The form and manner of
providing the | 25 |
| information and explanations required to be in the notice shall
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| be prescribed by the Department.
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| (Source: P.A. 87-1189; 88-455; incorporates 88-321; 88-670, | 2 |
| eff. 12-2-94.)
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| Section 99. Effective date. This Act takes effect upon | 4 |
| becoming law.".
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