Full Text of HB2554 99th General Assembly
HB2554enr 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 | | Section 16-55 as follows:
| 6 | | (35 ILCS 200/16-55)
| 7 | | Sec. 16-55. Complaints. | 8 | | (a) On written complaint that any property is
overassessed | 9 | | or underassessed, the board shall review the assessment, and
| 10 | | correct it, as appears to be just, but in no case shall the | 11 | | property be
assessed at a higher percentage of fair cash value | 12 | | than other property in the
assessment district prior to | 13 | | equalization by the board or the Department. | 14 | | (b) The board shall include compulsory sales in reviewing | 15 | | and correcting assessments, including, but not limited to, | 16 | | those compulsory sales submitted by the complainant taxpayer , | 17 | | if the board determines that those sales reflect the same | 18 | | property characteristics and condition as those originally | 19 | | used to make the assessment. The board shall also consider | 20 | | whether the compulsory sale would otherwise be considered an | 21 | | arm's length transaction. | 22 | | (c) If a complaint is filed by an attorney on behalf of a | 23 | | complainant taxpayer , all notices and correspondence from the |
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| 1 | | board relating to the appeal shall be directed to the attorney. | 2 | | The board may require proof of the attorney's authority to | 3 | | represent the taxpayer. If the attorney fails to provide proof | 4 | | of authority within the compliance period granted by the board | 5 | | pursuant to subsection (d), the board may dismiss the | 6 | | complaint. The Board shall send, electronically or by mail, | 7 | | notice of the dismissal to the attorney and complainant | 8 | | taxpayer . | 9 | | (d) A
complaint to affect the assessment for the current | 10 | | year shall be filed on or before 30 calendar days after the | 11 | | date
of publication of the assessment list under Section 12-10. | 12 | | Upon receipt of a written complaint that is timely filed under | 13 | | this Section, the board of review shall docket the complaint. | 14 | | If the complaint does not comply with the board of review rules | 15 | | adopted under Section 9-5 entitling the complainant to a | 16 | | hearing, the board shall send, electronically or by mail, | 17 | | notification acknowledging receipt of the complaint. The | 18 | | notification must identify which rules have not been complied | 19 | | with and provide the complainant with not less than 10 business | 20 | | days to bring the complaint into compliance with those rules. | 21 | | If the complainant complies with the board of review rules | 22 | | either upon the initial filing of a complaint or within the | 23 | | time as extended by the board of review for compliance, then | 24 | | the board of review shall send, electronically or by mail, a | 25 | | notice of hearing and the board shall hear the complaint and | 26 | | shall issue and send, electronically or by mail, a decision |
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| 1 | | upon resolution. Except as otherwise provided in subsection | 2 | | (c), if the complainant has not complied with the rules within | 3 | | the time as extended by the board of review, the board shall | 4 | | nonetheless issue and send a decision. The board of review may | 5 | | adopt rules allowing any party to attend and participate in a | 6 | | hearing by telephone or electronically. | 7 | | (d-5) Complaints and other written correspondence sent by | 8 | | the United States mail shall be considered filed as of the | 9 | | postmark date in accordance with Section 1.25 of the Statute on | 10 | | Statutes. Complaints and other written correspondence sent by a | 11 | | delivery service other than the United States Postal System | 12 | | shall be considered as filed as of the date sent as indicated | 13 | | by the shipper's tracking label. If allowed by board of review | 14 | | rule, complaints and other written correspondence transmitted | 15 | | electronically shall be considered filed as of the date | 16 | | received. | 17 | | (e) The board may also,
at any time before its revision of | 18 | | the assessments is completed in every year,
increase, reduce or | 19 | | otherwise adjust the assessment of any property, making
changes | 20 | | in the valuation as may be just, and shall have full power over | 21 | | the
assessment of any person and may do anything in regard | 22 | | thereto that it may deem
necessary to make a just assessment, | 23 | | but the property shall not be assessed at
a higher percentage | 24 | | of fair cash value than the assessed valuation of other
| 25 | | property in the assessment district prior to equalization by | 26 | | the board or the
Department. |
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| 1 | | (f) No assessment shall be increased until the person to be | 2 | | affected
has been notified and given an opportunity to be | 3 | | heard, except as provided
below. | 4 | | (g) Before making any reduction in assessments of its own | 5 | | motion, the board
of review shall give notice to the assessor | 6 | | or chief county assessment officer
who certified the | 7 | | assessment, and give the assessor or chief county assessment
| 8 | | officer an opportunity to be heard thereon. | 9 | | (h) All complaints of errors in
assessments of property | 10 | | shall be in writing, and shall be filed by the
complaining | 11 | | party with the board of review, in the number of copies | 12 | | required by board of review rule in duplicate . A copy The | 13 | | duplicate shall
be filed by the board of review with the | 14 | | assessor or chief county assessment
officer who certified the | 15 | | assessment. | 16 | | (i) In all cases where a change in assessed
valuation of | 17 | | $100,000 or more is sought, the board of review shall also | 18 | | serve a
copy of the petition on all taxing districts as shown | 19 | | on the last available tax
bill at least 14 days prior to the | 20 | | hearing on the complaint. All taxing
districts shall have an | 21 | | opportunity to be heard on the complaint. A taxing district | 22 | | wishing to intervene shall file a request to intervene with the | 23 | | board of review at least five days in advance of a scheduled | 24 | | hearing. If board of review rules require the appellant to | 25 | | submit evidence in advance of a hearing, then any evidence in | 26 | | support of the intervenor's opinion of assessed value must be |
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| 1 | | submitted to the board of review and complainant no later than | 2 | | five calendar days prior to the hearing. Service shall be made | 3 | | as set forth in subsection (d-5), but if board of review rules | 4 | | allow complaints and correspondence to be transmitted | 5 | | electronically, then the intervenor's evidence shall be | 6 | | transmitted electronically. | 7 | | (i-5) If board of review rules require the appellant to | 8 | | submit evidence in advance of a hearing, then any evidence to | 9 | | support the assessor's opinion of assessed value must be | 10 | | submitted to the board of review and the complainant (or, if | 11 | | represented by an attorney, to the attorney) no later than five | 12 | | calendar days prior to the hearing. Service shall be made as | 13 | | set forth in subsection (d-5), but if board of review rules | 14 | | allow complaints and correspondence to be transmitted | 15 | | electronically, then the assessor's evidence shall be | 16 | | transmitted electronically. | 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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