Full Text of SB0666 99th General Assembly
SB0666sam001 99TH GENERAL ASSEMBLY | Sen. Pamela J. Althoff Filed: 3/24/2015
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| 1 | | AMENDMENT TO SENATE BILL 666
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 666 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 16-180 and 16-185 as follows:
| 6 | | (35 ILCS 200/16-180)
| 7 | | Sec. 16-180. Procedure for determination of correct | 8 | | assessment. The Property
Tax Appeal Board shall establish by | 9 | | rules an informal procedure for the
determination of the | 10 | | correct assessment of property which is the subject of an
| 11 | | appeal. The procedure, to the extent that the Board considers | 12 | | practicable,
shall eliminate formal rules of pleading, | 13 | | practice and evidence, and except
for any reasonable filing fee | 14 | | determined by the Board, may provide that costs
shall be in the | 15 | | discretion of the Board. A copy of the appellant's petition
| 16 | | shall be mailed or sent by electronic means by the clerk of the |
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| 1 | | Property Tax Appeal Board to the board
of review whose decision | 2 | | is being appealed. In all
cases where a change in
assessed | 3 | | valuation of $100,000 or more is sought, the board of review
| 4 | | shall
serve a copy of the petition on all taxing districts as | 5 | | shown on the last
available tax bill. The chairman of the | 6 | | Property Tax Appeal Board shall
provide for the speedy hearing | 7 | | of all such appeals. Each appeal shall be
limited to the | 8 | | grounds listed in the petition filed with the Property Tax
| 9 | | Appeal Board. All appeals shall be
considered de novo and the | 10 | | Property Tax Appeal Board shall not be limited to the evidence | 11 | | presented to the board of review of the county. A party | 12 | | participating in the hearing before the Property Tax Appeal | 13 | | Board is entitled to introduce evidence that is otherwise | 14 | | proper and admissible without regard to whether that evidence | 15 | | has previously been introduced at a hearing before the board of | 16 | | review of the county. Where no complaint has been made to the | 17 | | board
of review of the county where the property is located
and | 18 | | the appeal is
based solely on the effect of an equalizing | 19 | | factor assigned to all property
or to a class of property by | 20 | | the board of review, the
Property Tax Appeal
Board shall not | 21 | | grant a reduction in assessment greater than the
amount that | 22 | | was added as the result of the equalizing factor.
| 23 | | The provisions added to this Section by this amendatory Act | 24 | | of the 93rd
General Assembly shall be construed as declaratory | 25 | | of existing law and not as a
new enactment.
| 26 | | (Source: P.A. 93-248, eff. 7-22-03; 93-758, eff. 7-16-04.)
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| 1 | | (35 ILCS 200/16-185)
| 2 | | Sec. 16-185. Decisions. The Board shall make a decision in | 3 | | each appeal or
case appealed to it, and the decision shall be | 4 | | based upon equity and the weight
of evidence and not upon | 5 | | constructive fraud, and shall be binding upon
appellant and | 6 | | officials of government. The extension of taxes on any
| 7 | | assessment so appealed shall not be delayed by any proceeding | 8 | | before the Board,
and, in case the assessment is altered by the | 9 | | Board, any taxes extended upon
the unauthorized assessment or | 10 | | part thereof shall be abated, or, if already
paid, shall be | 11 | | refunded with interest as provided in Section 23-20.
| 12 | | The decision or order of the Property Tax Appeal Board in | 13 | | any such
appeal, shall, within 10 days thereafter, be certified | 14 | | at no charge to
the appellant and to the proper authorities, | 15 | | including the board of
review or board of appeals whose | 16 | | decision was appealed, the county clerk
who extends taxes
upon | 17 | | the assessment in question, and the county collector who | 18 | | collects
property taxes upon such assessment. The final | 19 | | administrative decision of the Property Tax Appeal Board shall | 20 | | be deemed served when a copy of the decision is: (1) deposited | 21 | | in the United States mail, in a sealed envelope or package, | 22 | | with postage prepaid, addressed to the party affected by the | 23 | | decision at his or her last known residence or place of | 24 | | business, or (2) sent electronically to the party affected by | 25 | | the decision at his or her last known e-mail address.
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| 1 | | If the Property Tax Appeal Board renders a decision | 2 | | lowering the
assessment of a particular parcel after the | 3 | | deadline for filing complaints
with the board of review or | 4 | | board of appeals or after adjournment of the
session of
the | 5 | | board of review or board of appeals at which assessments for | 6 | | the
subsequent year are
being considered, the taxpayer may, | 7 | | within 30 days after the date of
written notice of the Property | 8 | | Tax Appeal Board's decision, appeal the
assessment for the | 9 | | subsequent year directly to the Property Tax
Appeal Board.
| 10 | | If the Property Tax Appeal Board renders a decision | 11 | | lowering the
assessment of a particular parcel on which a | 12 | | residence
occupied by the
owner is situated, such reduced | 13 | | assessment, subject to equalization, shall
remain in effect for | 14 | | the remainder of the general assessment period as provided
in | 15 | | Sections 9-215 through 9-225, unless that parcel is | 16 | | subsequently sold in
an arm's length transaction establishing a | 17 | | fair cash value for the parcel that
is different from the fair | 18 | | cash value on which the Board's assessment is
based, or unless | 19 | | the decision of the Property Tax Appeal Board is reversed
or | 20 | | modified upon review.
| 21 | | (Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff. | 22 | | 8-14-96.)
| 23 | | Section 99. Effective date. This Act takes effect upon | 24 | | becoming law.".
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