Illinois General Assembly - Full Text of SB0666
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Full Text of SB0666  99th General Assembly


Sen. Pamela J. Althoff

Filed: 3/24/2015





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2    AMENDMENT NO. ______. Amend Senate Bill 666 by replacing
3everything after the enacting clause with the following:
4    "Section 5. The Property Tax Code is amended by changing
5Sections 16-180 and 16-185 as follows:
6    (35 ILCS 200/16-180)
7    Sec. 16-180. Procedure for determination of correct
8assessment. The Property Tax Appeal Board shall establish by
9rules an informal procedure for the determination of the
10correct assessment of property which is the subject of an
11appeal. The procedure, to the extent that the Board considers
12practicable, shall eliminate formal rules of pleading,
13practice and evidence, and except for any reasonable filing fee
14determined by the Board, may provide that costs shall be in the
15discretion of the Board. A copy of the appellant's petition
16shall be mailed or sent by electronic means by the clerk of the



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1Property Tax Appeal Board to the board of review whose decision
2is being appealed. In all cases where a change in assessed
3valuation of $100,000 or more is sought, the board of review
4shall serve a copy of the petition on all taxing districts as
5shown on the last available tax bill. The chairman of the
6Property Tax Appeal Board shall provide for the speedy hearing
7of all such appeals. Each appeal shall be limited to the
8grounds listed in the petition filed with the Property Tax
9Appeal Board. All appeals shall be considered de novo and the
10Property Tax Appeal Board shall not be limited to the evidence
11presented to the board of review of the county. A party
12participating in the hearing before the Property Tax Appeal
13Board is entitled to introduce evidence that is otherwise
14proper and admissible without regard to whether that evidence
15has previously been introduced at a hearing before the board of
16review of the county. Where no complaint has been made to the
17board of review of the county where the property is located and
18the appeal is based solely on the effect of an equalizing
19factor assigned to all property or to a class of property by
20the board of review, the Property Tax Appeal Board shall not
21grant a reduction in assessment greater than the amount that
22was added as the result of the equalizing factor.
23    The provisions added to this Section by this amendatory Act
24of the 93rd General Assembly shall be construed as declaratory
25of 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
3each appeal or case appealed to it, and the decision shall be
4based upon equity and the weight of evidence and not upon
5constructive fraud, and shall be binding upon appellant and
6officials of government. The extension of taxes on any
7assessment so appealed shall not be delayed by any proceeding
8before the Board, and, in case the assessment is altered by the
9Board, any taxes extended upon the unauthorized assessment or
10part thereof shall be abated, or, if already paid, shall be
11refunded with interest as provided in Section 23-20.
12    The decision or order of the Property Tax Appeal Board in
13any such appeal, shall, within 10 days thereafter, be certified
14at no charge to the appellant and to the proper authorities,
15including the board of review or board of appeals whose
16decision was appealed, the county clerk who extends taxes upon
17the assessment in question, and the county collector who
18collects property taxes upon such assessment. The final
19administrative decision of the Property Tax Appeal Board shall
20be deemed served when a copy of the decision is: (1) deposited
21in the United States mail, in a sealed envelope or package,
22with postage prepaid, addressed to the party affected by the
23decision at his or her last known residence or place of
24business, or (2) sent electronically to the party affected by
25the decision at his or her last known e-mail address.



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1    If the Property Tax Appeal Board renders a decision
2lowering the assessment of a particular parcel after the
3deadline for filing complaints with the board of review or
4board of appeals or after adjournment of the session of the
5board of review or board of appeals at which assessments for
6the subsequent year are being considered, the taxpayer may,
7within 30 days after the date of written notice of the Property
8Tax Appeal Board's decision, appeal the assessment for the
9subsequent year directly to the Property Tax Appeal Board.
10    If the Property Tax Appeal Board renders a decision
11lowering the assessment of a particular parcel on which a
12residence occupied by the owner is situated, such reduced
13assessment, subject to equalization, shall remain in effect for
14the remainder of the general assessment period as provided in
15Sections 9-215 through 9-225, unless that parcel is
16subsequently sold in an arm's length transaction establishing a
17fair cash value for the parcel that is different from the fair
18cash value on which the Board's assessment is based, or unless
19the decision of the Property Tax Appeal Board is reversed or
20modified upon review.
21(Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff.
23    Section 99. Effective date. This Act takes effect upon
24becoming law.".