Illinois General Assembly - Full Text of SB3069
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Full Text of SB3069  102nd General Assembly

SB3069ham001 102ND GENERAL ASSEMBLY

Rep. Margaret Croke

Filed: 3/21/2022

 

 


 

 


 
10200SB3069ham001LRB102 20868 HLH 37747 a

1
AMENDMENT TO SENATE BILL 3069

2    AMENDMENT NO. ______. Amend Senate Bill 3069 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 16-160 as follows:
 
6    (35 ILCS 200/16-160)
7    Sec. 16-160. Property Tax Appeal Board; process. In
8counties with 3,000,000 or more inhabitants, beginning with
9assessments made for the 1996 assessment year for residential
10property of 6 units or less and beginning with assessments
11made for the 1997 assessment year for all other property, and
12for all property in any county other than a county with
133,000,000 or more inhabitants, any taxpayer dissatisfied with
14the decision of a board of review or board of appeals as such
15decision pertains to the assessment of his or her property for
16taxation purposes, or any taxing body that has an interest in

 

 

10200SB3069ham001- 2 -LRB102 20868 HLH 37747 a

1the decision of the board of review or board of appeals on an
2assessment made by any local assessment officer, may, (i) in
3counties with less than 3,000,000 inhabitants within 30 days
4after the date of written notice of the decision of the board
5of review or (ii) in assessment year 1999 and thereafter in
6counties with 3,000,000 or more inhabitants within 30 days
7after the date of the board of review notice or within 30 days
8after the date that the board of review transmits to the county
9assessor pursuant to Section 16-125 its final action on the
10township in which the property is located, whichever is later,
11appeal the decision to the Property Tax Appeal Board for
12review. In any appeal where the board of review or board of
13appeals has given written notice of the hearing to the
14taxpayer 30 days before the hearing, failure to appear at the
15board of review or board of appeals hearing shall be grounds
16for dismissal of the appeal unless a continuance is granted to
17the taxpayer. If an appeal is dismissed for failure to appear
18at a board of review or board of appeals hearing, the Property
19Tax Appeal Board shall have no jurisdiction to hear any
20subsequent appeal on that taxpayer's complaint. Such taxpayer
21or taxing body, hereinafter called the appellant, shall file a
22petition with the clerk of the Property Tax Appeal Board,
23setting forth the facts upon which he or she bases the
24objection, together with a statement of the contentions of law
25which he or she desires to raise, and the relief requested. If
26a petition is filed by a taxpayer, the taxpayer is precluded

 

 

10200SB3069ham001- 3 -LRB102 20868 HLH 37747 a

1from filing objections based upon valuation, as may otherwise
2be permitted by Sections 21-175 and 23-5. However, any
3taxpayer not satisfied with the decision of the board of
4review or board of appeals as such decision pertains to the
5assessment of his or her property need not appeal the decision
6to the Property Tax Appeal Board before seeking relief in the
7courts. The changes made by this amendatory Act of the 91st
8General Assembly shall be effective beginning with the 1999
9assessment year.
10    An association may, on behalf of all or several of the
11owners that constitute the association, file an appeal to the
12Property Tax Appeal Board or intervene in an appeal to the
13Property Tax Appeal Board filed by a taxing body. For purposes
14of this Section, "association" means: (1) a common interest
15community association, as that term is defined in Section 1-5
16of the Common Interest Community Association Act; (2) a unit
17owners' association, as that term is defined in subsection (o)
18of Section 2 of the Condominium Property Act; or (3) a master
19association, as that term is defined in subsection (u) of
20Section 2 of the Condominium Property Act.
21(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)".