Full Text of HB5441 100th General Assembly
HB5441 100TH GENERAL ASSEMBLY |
| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018 HB5441 Introduced , by Rep. Joe Sosnowski SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that no assessment publication is required of a property if there has been no change in the assessment of that property. Provides that a complete record of all assessments shall be kept by the Supervisor of Assessments and shall be available for inspection upon request. Provides that the Supervisor shall maintain a website of a complete record of assessments if the Supervisor maintains an online database of assessments.
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| | A BILL FOR |
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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 | | Section 12-10 as follows:
| 6 | | (35 ILCS 200/12-10)
| 7 | | Sec. 12-10. Publication of assessments; counties of less | 8 | | than 3,000,000. In
counties with less than 3,000,000 | 9 | | inhabitants, as soon as the chief county
assessment officer has | 10 | | completed the assessment in the county or in the
assessment | 11 | | district, he or she shall, in each year of a general | 12 | | assessment,
publish for the county or assessment district a | 13 | | complete list of the
assessment, by townships if so organized. | 14 | | However, if there has been no change in the assessment of a | 15 | | property during that year, no publication of the assessment of | 16 | | that property is required. The Supervisor of Assessments shall | 17 | | continue to maintain a complete record of all assessments which | 18 | | shall be made available for inspection upon request. If the | 19 | | Supervisor of Assessments maintains an online database of | 20 | | assessments, a complete record of assessments shall be | 21 | | available via a website. In years other than years of a
general | 22 | | assessment, the chief county assessment officer shall publish a | 23 | | list of
property for which assessments have been added or |
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| 1 | | changed since the preceding
assessment, together with the | 2 | | amounts of the assessments, except that
publication of | 3 | | individual assessment changes shall not be required if the
| 4 | | changes result from equalization by the supervisor of | 5 | | assessments under Section
9-210, or Section 10-200, in which | 6 | | case the list shall include a general
statement indicating that | 7 | | assessments have been changed because of the
application of an | 8 | | equalization factor and shall set forth the percentage of
| 9 | | increase or decrease represented by the factor. The publication | 10 | | shall be made
on or before December 31 of that year, and shall | 11 | | be printed in some public
newspaper or newspapers published in | 12 | | the county. In every township or
assessment district in which | 13 | | there is published one or more newspapers of
general | 14 | | circulation, the list of that township shall be published in | 15 | | one of the
newspapers.
| 16 | | At the top of the list of assessments there shall be a | 17 | | notice in
substantially the following form printed in type no | 18 | | smaller than eleven point:
| 19 | | "NOTICE TO TAXPAYERS
| 20 | | Median Level of Assessment--(insert here the median level | 21 | | of assessment
for the assessment district)
| 22 | | Your property is to be assessed at the above listed median | 23 | | level of
assessment for the assessment district. You may check | 24 | | the accuracy of your
assessment by dividing your assessment by | 25 | | the median level of assessment. The
resulting value should | 26 | | equal the estimated fair cash value of your property.
If the |
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| 1 | | resulting value is greater than the estimated fair cash value | 2 | | of your
property, you may be over-assessed. If the resulting | 3 | | value is less than the
fair cash value of your property, you | 4 | | may be under-assessed. You may appeal
your assessment to the | 5 | | Board of Review."
| 6 | | The notice published under this Section shall also include | 7 | | the following: | 8 | | (1) A statement advising the taxpayer that assessments | 9 | | of property, other than farm land and coal, are required by | 10 | | law to be assessed at 33 1/3% of fair market value. | 11 | | (2) The name, address, phone number, office hours, and, | 12 | | if one exists, the website address of the assessor. | 13 | | (3) A statement advising the taxpayer of the steps to | 14 | | follow if the taxpayer believes the full fair market value | 15 | | of the property is incorrect or believes the assessment is | 16 | | not uniform with other comparable properties in the same | 17 | | neighborhood. The statement shall also (i) advise all | 18 | | taxpayers to contact the township assessor's office, in | 19 | | those counties under township organization, first to | 20 | | review the assessment, (ii) advise all taxpayers to file an | 21 | | appeal with the board of review if not satisfied with the | 22 | | assessor review, and (iii) give the phone number to call | 23 | | for a copy of the board of review rules; if the Board of | 24 | | Review maintains a web site, the notice must also include | 25 | | the address of the website where the Board of Review rules | 26 | | can be viewed. |
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| 1 | | (4) A statement advising the taxpayer that there is a | 2 | | deadline date for filing an appeal with the board of review | 3 | | and indicating that deadline date (30 days following the | 4 | | scheduled publication date). | 5 | | (5) A brief explanation of the relationship between the | 6 | | assessment and the tax bill. | 7 | | (6) In bold type, a notice of possible eligibility for | 8 | | the various homestead exemptions as provided in Section | 9 | | 15-165 through Section 15-175 and Section 15-180. | 10 | | The newspaper shall furnish to the local assessment | 11 | | officers as many
copies of the paper containing the assessment | 12 | | list as they may require.
| 13 | | (Source: P.A. 97-146, eff. 7-14-11.)
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