Full Text of SB1612 99th General Assembly
SB1612eng 99TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 6-10, 6-60, and 16-55 and by adding Sections 2-85, | 6 | | 9-17, 9-147, 9-163, and 16-86 as follows: | 7 | | (35 ILCS 200/2-85 new) | 8 | | Sec. 2-85. Taxpayer entitled to statement of assessment | 9 | | process. In a county with a population of more than 300,000 but | 10 | | less than 3,000,000 inhabitants, the township assessor or chief | 11 | | county assessment officer, when requested, shall deliver to any | 12 | | person a copy of the description or statement of property | 13 | | assessed in his or her name or in which he or she holds | 14 | | ownership interest, and the valuation placed thereon by the | 15 | | assessor for the most recent taxable year. The description | 16 | | shall include the method by which the assessment was derived, | 17 | | comparable properties used to reach the assessment or to | 18 | | substantiate the assessment given, and other information which | 19 | | explains the method in which the assessment was reached. A copy | 20 | | of the statement shall serve as the township assessor's | 21 | | evidence at any appeal the taxpayer brings before the board of | 22 | | review. The assessor may submit further evidence in response to | 23 | | an appeal filed before the board of review. In lieu of a |
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| 1 | | description of the method by which the assessment was derived, | 2 | | the township assessor may include the equalization factors | 3 | | applied to the property and an explanation of how equalization | 4 | | affects the assessment. If the township assessor includes the | 5 | | equalization factors applied to the property and an explanation | 6 | | of how equalization affects the assessment, the person | 7 | | requesting the statement may request an additional statement | 8 | | setting forth the method by which the assessment was derived. A | 9 | | copy of the statement shall serve as the township assessor's | 10 | | initial evidence at any appeal the taxpayer brings before the | 11 | | board of review. The assessor may submit further evidence in | 12 | | response to an appeal filed before the board of review. Notice | 13 | | of the requesting party's right to obtain a statement under | 14 | | this Section shall be included with the assessment notice | 15 | | provided under Sections 12-30 or 12-55.
| 16 | | (35 ILCS 200/6-10)
| 17 | | Sec. 6-10. Examination requirement ; counties - Counties of | 18 | | 100,000 or more. In
any county to which Section 6-5 applies and | 19 | | which has 100,000 or more
inhabitants, no person may serve on | 20 | | the board of review who has not passed an
examination prepared | 21 | | and administered by the Department to determine his or her
| 22 | | competence to hold the office. The examination shall be | 23 | | conducted by the
Department at some convenient location in the | 24 | | county. The Department may
provide by rule the maximum time | 25 | | that the name of a person who has passed the
examination will |
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| 1 | | be included on a list of persons eligible for appointment or
| 2 | | election. The county board of any other county may, by | 3 | | resolution, impose a
like requirement in its county. In | 4 | | counties with less than 100,000 inhabitants,
the members of the | 5 | | board of review shall within one year of taking office
| 6 | | successfully complete a basic course in assessment practice | 7 | | approved by the
Department.
In counties with 3,000,000 or more | 8 | | inhabitants, the members of the
board of
review shall | 9 | | successfully complete a basic
course in
assessment practice, | 10 | | approved by the Department, within one year after taking
| 11 | | office. The county board may, by ordinance or resolution, | 12 | | determine other qualifications a person shall possess prior to | 13 | | their appointment to a board of review above and beyond the | 14 | | requirements of this Section.
| 15 | | (Source: P.A. 88-455; incorporates 88-221; 88-670, eff. | 16 | | 12-2-94; 89-126,
eff. 7-11-95; 89-671, eff. 8-14-96.)
| 17 | | (35 ILCS 200/6-60)
| 18 | | Sec. 6-60. Rules and procedures. The board of review in | 19 | | every county with less than 3,000,000 inhabitants must make | 20 | | available to the public a detailed description of the rules and | 21 | | procedures for hearings before the board. This description must | 22 | | include an explanation of any applicable burdens of proof, | 23 | | rules of evidence, timelines, the method by which a member or | 24 | | additional member is assigned to a hearing, and any other | 25 | | procedures that will allow the taxpayer to effectively present |
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| 1 | | his or her case before the board. If a county Internet website | 2 | | exists, the rules and procedures must also be published on that | 3 | | website.
| 4 | | The board of review shall publish guidelines for | 5 | | residential property appeals. Those guidelines shall provide | 6 | | information about the most appropriate types of evidence that | 7 | | may be used to support an appeal, the process and timeline for | 8 | | appeals, and how the board conducts appeals. These guidelines | 9 | | shall be published on the board's website or on the county | 10 | | website if no board of review website exists. | 11 | | (Source: P.A. 96-122, eff. 1-1-10.) | 12 | | (35 ILCS 200/9-17 new) | 13 | | Sec. 9-17. Annual meeting with the Department. | 14 | | (a) The Department shall, in each year, assemble all | 15 | | supervisors of assessment who have been appointed or elected | 16 | | under Section 3-5 or 3-45 for consultation and shall instruct | 17 | | them in the uniformity of their functions. The instructions | 18 | | shall be in writing and shall be available to the public. | 19 | | Notice of the annual assembly shall be published on the | 20 | | Department's website. The assembly may be held concurrently | 21 | | with the assembly for board of review members under subsection | 22 | | (b) and shall be open to the public. | 23 | | (b) The Department shall, in each year, assemble all board | 24 | | of review members who have been appointed or elected under | 25 | | Section 6-5, 6-30, or 6-35, and all county commissioners |
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| 1 | | constituting a board of review under Section 6-30, for | 2 | | consultation and shall instruct them in the uniformity of their | 3 | | functions. The instructions shall be in writing and shall be | 4 | | available to the public. Notice of the annual assembly shall be | 5 | | published on the Department's website. The assembly may be held | 6 | | concurrently with the assembly for supervisors of assessments | 7 | | under subsection (a) and shall be open to the public. | 8 | | (c) This Section does not apply to supervisors of | 9 | | assessment or board of review members in counties with more | 10 | | than 3,000,000 inhabitants. | 11 | | (35 ILCS 200/9-147 new) | 12 | | Sec. 9-147. Method of assessment. Township assessors shall | 13 | | inform the supervisor of assessments of the type of software or | 14 | | other method by which assessments are conducted in the | 15 | | township. If a township Internet website exists, this | 16 | | information shall be published on that website. If a township | 17 | | Internet website does not exist and a county Internet website | 18 | | exists, the supervisor of assessments shall publish this | 19 | | information on the county website. This Section does not apply | 20 | | in any county with more than 3,000,000 residents. | 21 | | (35 ILCS 200/9-163 new) | 22 | | Sec. 9-163. Increase in equalized assessed value. | 23 | | Notwithstanding any other provision of law, in a county of more | 24 | | than 300,000 but less than 3,000,000 residents, if the |
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| 1 | | equalized assessed value of any property increases by more than | 2 | | 15% over the equalized assessed value of that property in the | 3 | | previous assessment year, and if that increase is not | 4 | | attributable to new construction or improvements on the | 5 | | property, then the assessor shall include that property on a | 6 | | list maintained by the assessor of all such properties for the | 7 | | taxable year. That list shall be transmitted to the chief | 8 | | county assessment officer with the assessment books for that | 9 | | taxable year.
| 10 | | (35 ILCS 200/16-55)
| 11 | | Sec. 16-55. Complaints. | 12 | | (a) On written complaint that any property is
overassessed | 13 | | or underassessed, the board shall review the assessment, and
| 14 | | correct it, as appears to be just, but in no case shall the | 15 | | property be
assessed at a higher percentage of fair cash value | 16 | | than other property in the
assessment district prior to | 17 | | equalization by the board or the Department. | 18 | | (b) The board shall include compulsory sales in reviewing | 19 | | and correcting assessments, including, but not limited to, | 20 | | those compulsory sales submitted by the taxpayer, if the board | 21 | | determines that those sales reflect the same property | 22 | | characteristics and condition as those originally used to make | 23 | | the assessment. The board shall also consider whether the | 24 | | compulsory sale would otherwise be considered an arm's length | 25 | | transaction. |
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| 1 | | (c) If a complaint is filed by an attorney on behalf of a | 2 | | taxpayer, all notices and correspondence from the board | 3 | | relating to the appeal shall be directed to the attorney. The | 4 | | board may require proof of the attorney's authority to | 5 | | represent the taxpayer. If the attorney fails to provide proof | 6 | | of authority within the compliance period granted by the board | 7 | | pursuant to subsection (d), the board may dismiss the | 8 | | complaint. The Board shall send, electronically or by mail, | 9 | | notice of the dismissal to the attorney and taxpayer. | 10 | | (d) A
complaint to affect the assessment for the current | 11 | | year shall be filed on or before 30 calendar days after the | 12 | | date
of publication of the assessment list under Section 12-10. | 13 | | Upon receipt of a written complaint that is timely filed under | 14 | | this Section, the board of review shall docket the complaint. | 15 | | If the complaint does not comply with the board of review rules | 16 | | adopted under Section 9-5 entitling the complainant to a | 17 | | hearing, the board shall send, electronically or by mail, | 18 | | notification acknowledging receipt of the complaint. The | 19 | | notification must identify which rules have not been complied | 20 | | with and provide the complainant with not less than 10 business | 21 | | days to bring the complaint into compliance with those rules. | 22 | | If the complainant complies with the board of review rules | 23 | | either upon the initial filing of a complaint or within the | 24 | | time as extended by the board of review for compliance, then | 25 | | the board of review shall send, electronically or by mail, a | 26 | | notice of hearing and the board shall hear the complaint and |
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| 1 | | shall issue and send, electronically or by mail, a decision | 2 | | upon resolution. Except as otherwise provided in subsection | 3 | | (c), if the complainant has not complied with the rules within | 4 | | the time as extended by the board of review, the board shall | 5 | | nonetheless issue and send a decision. The board of review may | 6 | | adopt rules allowing any party to attend and participate in a | 7 | | hearing by telephone or electronically. | 8 | | (e) The board may also,
at any time before its revision of | 9 | | the assessments is completed in every year,
increase, reduce or | 10 | | otherwise adjust the assessment of any property, making
changes | 11 | | in the valuation as may be just, and shall have full power over | 12 | | the
assessment of any person and may do anything in regard | 13 | | thereto that it may deem
necessary to make a just assessment, | 14 | | but the property shall not be assessed at
a higher percentage | 15 | | of fair cash value than the assessed valuation of other
| 16 | | property in the assessment district prior to equalization by | 17 | | the board or the
Department. | 18 | | (f) No assessment shall be increased until the person to be | 19 | | affected
has been notified and given an opportunity to be | 20 | | heard, except as provided
below. | 21 | | (g) Before making any reduction in assessments of its own | 22 | | motion, the board
of review shall give notice to the assessor | 23 | | or chief county assessment officer
who certified the | 24 | | assessment, and give the assessor or chief county assessment
| 25 | | officer an opportunity to be heard thereon. | 26 | | (g-10) Upon request of the assessor or chief county |
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| 1 | | assessment officer who made the original assessment, the board | 2 | | of review shall provide a written explanation to that assessor | 3 | | or chief county assessment officer setting forth the board's | 4 | | reasoning for an assessment reduction for reductions that occur | 5 | | as a result of an appeal. | 6 | | (h) All complaints of errors in
assessments of property | 7 | | shall be in writing, and shall be filed by the
complaining | 8 | | party with the board of review, in duplicate. The duplicate | 9 | | shall
be filed by the board of review with the assessor or | 10 | | chief county assessment
officer who certified the assessment. | 11 | | (i) In all cases where a change in assessed
valuation of | 12 | | $100,000 or more is sought, the board of review shall also | 13 | | serve a
copy of the petition on all taxing districts as shown | 14 | | on the last available tax
bill at least 14 days prior to the | 15 | | hearing on the complaint. All taxing
districts shall have an | 16 | | opportunity to be heard on the complaint. | 17 | | (j) Complaints
shall be classified by townships or taxing | 18 | | districts by the clerk of the board
of review. All classes of | 19 | | complaints shall be docketed numerically, each in its
own | 20 | | class, in the order in which they are presented, in books kept | 21 | | for that
purpose, which books shall be open to public | 22 | | inspection. Complaints shall be
considered by townships or | 23 | | taxing districts until all complaints have been
heard and | 24 | | passed upon by the board.
| 25 | | (Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)
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| 1 | | (35 ILCS 200/16-86 new) | 2 | | Sec. 16-86. List of reduced assessments. At the time of the | 3 | | certification of the assessment books as provided under Section | 4 | | 16-85, the chief county assessment officer shall cause to be | 5 | | published on the county's website a report of all equalized | 6 | | assessed valuations reduced from the township assessor's | 7 | | valuation in the aggregate by class of property, organized by | 8 | | township if the county is so organized.
| 9 | | Section 99. Effective date. This Act takes effect upon | 10 | | becoming law.
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| 1 | |
INDEX
| 2 | |
Statutes amended in order of appearance
| | 3 | | 35 ILCS 200/2-85 new | | | 4 | | 35 ILCS 200/6-10 | | | 5 | | 35 ILCS 200/6-60 | | | 6 | | 35 ILCS 200/9-17 new | | | 7 | | 35 ILCS 200/9-147 new | | | 8 | | 35 ILCS 200/9-163 new | | | 9 | | 35 ILCS 200/16-55 | | | 10 | | 35 ILCS 200/16-86 new | |
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