SB1657 EnrolledLRB098 07357 HLH 37420 b

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
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.
17(Source: P.A. 86-905; 87-1189; 88-455.)
18    (35 ILCS 200/9-5)
19    Sec. 9-5. Rules. Each county assessor, board of appeals,
20and board of review shall make and publish reasonable rules for
21the guidance of persons doing business with them and for the
22orderly dispatch of business.



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1    In counties with fewer than 3,000,000 inhabitants, these
2rules shall not require specific proof to be offered nor limit
3the nature of evidence which may be offered as a condition of
4filing an assessment complaint under Section 16-55.
5    In counties with 3,000,000 or more inhabitants, the county
6assessor and board of appeals (ending the first Monday in
7December 1998 and the board of review beginning the first
8Monday in December 1998 and thereafter), jointly shall make and
9prescribe rules for the assessment of property and the
10preparation of the assessment books by the township assessors
11in their respective townships and for the return of those books
12to the county assessor.
13(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
15    (35 ILCS 200/16-55)
16    Sec. 16-55. Complaints.
17    (a) On written complaint that any property is overassessed
18or underassessed, the board shall review the assessment, and
19correct it, as appears to be just, but in no case shall the
20property be assessed at a higher percentage of fair cash value
21than other property in the assessment district prior to
22equalization by the board or the Department.
23    (b) The board shall include compulsory sales in reviewing
24and correcting assessments, including, but not limited to,
25those compulsory sales submitted by the taxpayer, if the board



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1determines that those sales reflect the same property
2characteristics and condition as those originally used to make
3the assessment. The board shall also consider whether the
4compulsory sale would otherwise be considered an arm's length
6    (c) If a complaint is filed by an attorney on behalf of a
7taxpayer, all notices and correspondence from the board
8relating to the appeal shall be directed to the attorney. The
9board may require proof of the attorney's authority to
10represent the taxpayer. If the attorney fails to provide proof
11of authority within the compliance period granted by the board
12pursuant to subsection (d), the board may dismiss the
13complaint. The Board shall send, electronically or by mail,
14notice of the dismissal to the attorney and taxpayer.
15    (d) A complaint to affect the assessment for the current
16year shall be filed on or before 30 calendar days after the
17date of publication of the assessment list under Section 12-10.
18Upon receipt of a written complaint that is timely filed under
19this Section, the board of review shall docket the complaint.
20If the complaint does not comply with the board of review rules
21adopted under Section 9-5 entitling the complainant to a
22hearing, the board shall send, electronically or by mail,
23notification acknowledging receipt of the complaint. The
24notification must identify which rules have not been complied
25with and provide the complainant with not less than 10 business
26days to bring the complaint into compliance with those rules.



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1If the complainant complies with the board of review rules
2either upon the initial filing of a complaint or within the
3time as extended by the board of review for compliance, then
4the board of review shall send, electronically or by mail, a
5notice of hearing and the board shall hear the complaint and
6shall issue and send, electronically or by mail, a decision
7upon resolution. Except as otherwise provided in subsection
8(c), if the complainant has not complied with the rules within
9the time as extended by the board of review, the board shall
10nonetheless issue and send a decision. The board of review may
11adopt rules allowing any party to attend and participate in a
12hearing by telephone or electronically.
13    (e) The board may also, at any time before its revision of
14the assessments is completed in every year, increase, reduce or
15otherwise adjust the assessment of any property, making changes
16in the valuation as may be just, and shall have full power over
17the assessment of any person and may do anything in regard
18thereto that it may deem necessary to make a just assessment,
19but the property shall not be assessed at a higher percentage
20of fair cash value than the assessed valuation of other
21property in the assessment district prior to equalization by
22the board or the Department.
23    (f) No assessment shall be increased until the person to be
24affected has been notified and given an opportunity to be
25heard, except as provided below.
26    (g) Before making any reduction in assessments of its own



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1motion, the board of review shall give notice to the assessor
2or chief county assessment officer who certified the
3assessment, and give the assessor or chief county assessment
4officer an opportunity to be heard thereon.
5    (h) All complaints of errors in assessments of property
6shall be in writing, and shall be filed by the complaining
7party with the board of review, in duplicate. The duplicate
8shall be filed by the board of review with the assessor or
9chief county assessment officer who certified the assessment.
10    (i) In all cases where a change in assessed valuation of
11$100,000 or more is sought, the board of review shall also
12serve a copy of the petition on all taxing districts as shown
13on the last available tax bill at least 14 days prior to the
14hearing on the complaint. All taxing districts shall have an
15opportunity to be heard on the complaint.
16    (j) Complaints shall be classified by townships or taxing
17districts by the clerk of the board of review. All classes of
18complaints shall be docketed numerically, each in its own
19class, in the order in which they are presented, in books kept
20for that purpose, which books shall be open to public
21inspection. Complaints shall be considered by townships or
22taxing districts until all complaints have been heard and
23passed upon by the board.
24(Source: P.A. 96-1083, eff. 7-16-10; 97-812, eff. 7-13-12.)
25    Section 99. Effective date. This Act takes effect upon
26becoming law.