Full Text of SB1403 98th General Assembly
SB1403sam002 98TH GENERAL ASSEMBLY | Sen. Michael Noland Filed: 4/15/2013
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| 1 | | AMENDMENT TO SENATE BILL 1403
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 1403 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 16-160, 23-5, and 23-20 and by adding Sections 21-387 | 6 | | and 23-7 as follows:
| 7 | | (35 ILCS 200/16-160)
| 8 | | Sec. 16-160. Property Tax Appeal Board; process. In | 9 | | counties with
3,000,000 or more inhabitants, beginning with | 10 | | assessments made for the 1996
assessment year for residential | 11 | | property of 6 units or less and beginning with
assessments made | 12 | | for the 1997 assessment year for all other property, and for
| 13 | | all property in any county
other than a county with 3,000,000 | 14 | | or more inhabitants, any taxpayer
dissatisfied with the | 15 | | decision of a board of review or board of appeals as
such
| 16 | | decision pertains to the assessment of his or her property for |
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| 1 | | taxation
purposes, or any taxing body that has an interest in | 2 | | the decision of the board
of
review or board of appeals on an | 3 | | assessment made by any local assessment
officer,
may, (i) in | 4 | | counties with less than 3,000,000 inhabitants within 30 days
| 5 | | after the date of written notice of the decision of
the board | 6 | | of review or (ii) in assessment year 1999 and thereafter
in | 7 | | counties with 3,000,000 or more inhabitants within 30 days | 8 | | after the
date of the board of review notice or within 30 days
| 9 | | after the date that the board of review transmits to the
county | 10 | | assessor pursuant to Section 16-125 its final action on
the | 11 | | township
in which the property is located, whichever is later,
| 12 | | appeal the
decision to the
Property Tax Appeal Board for | 13 | | review. In any appeal where the board of review
or board of | 14 | | appeals has given written
notice of the hearing to the taxpayer | 15 | | 30 days before the hearing, failure to
appear at the board of | 16 | | review or board of appeals hearing shall be grounds
for | 17 | | dismissal of the
appeal unless a continuance is granted to the | 18 | | taxpayer. If an appeal is
dismissed for failure to appear at a | 19 | | board of review or board of appeals
hearing, the Property Tax
| 20 | | Appeal Board shall have no jurisdiction to hear any subsequent | 21 | | appeal on that
taxpayer's complaint. Such taxpayer or taxing | 22 | | body, hereinafter called the
appellant, shall file a petition | 23 | | with the clerk of the Property Tax Appeal
Board, setting forth | 24 | | the facts upon which he or she bases the objection,
together | 25 | | with a statement of the contentions of law which he or she | 26 | | desires to
raise, and the relief requested. If a taxpayer |
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| 1 | | elects to make a partial payment of the tax due, as provided in | 2 | | Section 21-387, the taxpayer shall notify all taxing districts | 3 | | listed on the last available tax bill of the taxpayer's intent | 4 | | to pay the amount of tax due for the immediately preceding tax | 5 | | year or the amount of tax due for the year in which the appeal | 6 | | is made, minus the amount of tax attributable to any portion of | 7 | | the amount of the requested reduction in assessed valuation. If | 8 | | a petition is filed by a taxpayer, the
taxpayer is precluded | 9 | | from filing objections based upon valuation, as may
otherwise | 10 | | be permitted by Sections 21-175 and 23-5. However, any taxpayer | 11 | | not
satisfied with the decision of the board of review or board | 12 | | of appeals as
such decision pertains to
the assessment of his | 13 | | or her property need not appeal the decision to the
Property | 14 | | Tax Appeal Board before seeking relief in the courts.
The | 15 | | changes made by this amendatory Act of the 91st General | 16 | | Assembly shall be
effective beginning
with the 1999 assessment | 17 | | year.
| 18 | | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
| 19 | | (35 ILCS 200/21-387 new) | 20 | | Sec. 21-387. Partial payment of tax due. Beginning with the | 21 | | 2015 tax year, when a petition filed by a taxpayer pursuant to | 22 | | Section 16-160 of this Code remains pending at the time the tax | 23 | | is due, the taxpayer may elect to (i) pay all of the tax due or | 24 | | (ii) pay the amount of tax due for the immediately preceding | 25 | | tax year. If the tax due for the immediately preceding tax year |
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| 1 | | exceeds the amount of tax due for the year in which the | 2 | | petition is filed, the taxpayer may elect to pay the amount of | 3 | | tax due for the year in which the petition is filed minus the | 4 | | amount attributable to any portion of the amount of the | 5 | | requested reduction in assessed valuation. For the 2015 tax | 6 | | year, the provisions of this section apply to property with an | 7 | | assessed valuation of less than $300,000; for tax year 2016, | 8 | | the provisions of this section apply to property with an | 9 | | assessed valuation of less than $600,000; for tax year 2017, | 10 | | the provisions of this section apply to property with an | 11 | | assessed valuation less than $1,200,000; for tax year 2018, the | 12 | | provisions of this section apply to property with an assessed | 13 | | valuation of less than $2,400,000: for tax year 2019 and | 14 | | thereafter, the provisions of this section apply to property | 15 | | with an assessed value of less than $8,000,000. The taxpayer | 16 | | shall notify all taxing districts, as shown on the current tax | 17 | | bill, of the amount of tax paid.
| 18 | | (35 ILCS 200/23-5)
| 19 | | Sec. 23-5. Payment under protest. Except as provided in | 20 | | Section 23-7, beginning Beginning with the 1994 tax year in
| 21 | | counties with 3,000,000 or more inhabitants, and beginning with | 22 | | the 1995 tax
year in all other counties, if
any person desires | 23 | | to object to all or any part of a property tax for any year,
for | 24 | | any
reason other than that the property is exempt from | 25 | | taxation, he or she shall
pay all of the tax due
within 60 days |
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| 1 | | from the first penalty date of the final installment of taxes
| 2 | | for that year. Whenever taxes are paid in compliance with this | 3 | | Section and a
tax objection complaint is filed in compliance | 4 | | with Section 23-10, 100% of the
taxes shall be deemed paid | 5 | | under protest without the filing of a separate
letter of | 6 | | protest with the county collector.
| 7 | | (Source: P.A. 88-455; 89-126, eff. 7-1195.)
| 8 | | (35 ILCS 200/23-7 new) | 9 | | Sec. 23-7. Partial payment of tax due. Beginning with the | 10 | | 2015 tax year, if a taxpayer objects to all or any part of a | 11 | | property tax for any year based on an assessment, the taxpayer | 12 | | may elect to (i) pay all of the tax due or (ii) pay the amount | 13 | | of tax due for the immediately preceding tax year. If the tax | 14 | | due for the immediately preceding tax year exceeds the amount | 15 | | of tax due for the year for which the tax objection complaint | 16 | | will be filed in compliance with Section 23-10, the taxpayer | 17 | | may elect to pay the amount of tax due for the year in which the | 18 | | tax objection complaint will be filed, minus the amount | 19 | | attributable to any portion of the amount of the requested | 20 | | reduction in assessed valuation. For the 2015 tax year, the | 21 | | provisions of this section apply to property with an assessed | 22 | | valuation of less than $300,000; for tax year 2016, the | 23 | | provisions of this section apply to property with an assessed | 24 | | valuation of less than $600,000; for tax year 2017, the | 25 | | provisions of this section apply to property with an assessed |
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| 1 | | valuation of less than $1,200,000; for tax year 2018, the | 2 | | provisions of this section apply to property with an assessed | 3 | | valuation of less than $2,4000,000; for tax years 2019 and | 4 | | thereafter, the provisions of this section apply to property | 5 | | with an assessed value of less than $5,000,000. If a taxpayer | 6 | | elects to make a partial payment of the tax due, the taxpayer | 7 | | shall notify all taxing districts listed on the current tax | 8 | | bill of the amount paid. Payment shall be made within 60 days | 9 | | from the first penalty date of the final installment of taxes | 10 | | for the year for which a tax objection complaint will be filed.
| 11 | | (35 ILCS 200/23-20)
| 12 | | Sec. 23-20. Effect of protested payments; refunds. No | 13 | | protest shall
prevent or be a cause of delay in the | 14 | | distribution of
tax collections to the taxing districts of any | 15 | | taxes collected which were
not paid under protest.
If the final | 16 | | order of the Property Tax Appeal Board or of a court results
in | 17 | | a refund to the taxpayer, refunds shall be made by the | 18 | | collector from
funds
remaining in the Protest Fund until such | 19 | | funds are exhausted and
thereafter from the next funds | 20 | | collected after entry of the final order until
full payment of | 21 | | the refund and interest thereon has been made. Interest from | 22 | | the date of payment, regardless of whether the
payment was made | 23 | | before the effective date of
this
amendatory Act of 1997, or | 24 | | from the date payment is due,
whichever is
later, to the date | 25 | | of refund shall also be paid
to
the taxpayer at the annual rate |
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| 1 | | of the lesser of (i) 5% or (ii) the percentage increase in the | 2 | | Consumer Price Index For All Urban Consumers during the | 3 | | 12-month calendar year preceding the levy year for which the | 4 | | refund was made, as published by the federal Bureau of Labor | 5 | | Statistics. If the final order of the Property Tax Appeal Board | 6 | | or of a court results in a payment due, the taxpayer shall pay | 7 | | the amount due and interest thereon. Interest shall accrue from | 8 | | the date payment was made in accordance with Section 21 –387 or | 9 | | Section 23 –7 to the date payment, as ordered by the Property | 10 | | Tax Appeal Board or a court, is made at the annual rate of the | 11 | | lesser of (i) 5% or (ii) the percentage increase in the | 12 | | Consumer Price Index for All Urban Consumers, as issued by the | 13 | | United states Department of Labor, Bureau of Labor Statistics, | 14 | | during the 12-month calendar year preceding the levy year for | 15 | | which the payment is made.
| 16 | | (Source: P.A. 94-558, eff. 1-1-06.)".
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