Full Text of HB3154 99th General Assembly
HB3154 99TH GENERAL ASSEMBLY |
| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 HB3154 Introduced , by Rep. John M. Cabello SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/16-25 |
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35 ILCS 200/16-55 |
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Amends the Property Tax Code. Provides that complaints may be signed by an attorney or a real estate agent licensed in the State of Illinois. Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | 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 | | Sections 16-25 and 16-55 as follows:
| 6 | | (35 ILCS 200/16-25)
| 7 | | Sec. 16-25. Review after complaint by taxing bodies. Any | 8 | | taxing body that
has an interest in an assessment made by any | 9 | | local assessment officer or
officers may have the assessment | 10 | | reviewed by the board of review by filing a
complaint in | 11 | | writing with the board within 30 calendar days after | 12 | | publication
of the assessment list under Section 12-10. | 13 | | Complaints may be signed by an attorney or a real estate agent | 14 | | licensed in the State of Illinois. All complaints shall | 15 | | identify and
describe the particular property and shall be | 16 | | filed with the board in
duplicate. The board shall make a | 17 | | determination as to the correct amount of the
assessment, but | 18 | | the board shall not increase the amount of the assessment
| 19 | | without first giving due notice and an opportunity to be heard | 20 | | to the taxpayer
affected.
| 21 | | (Source: P.A. 78-450; 88-455.)
| 22 | | (35 ILCS 200/16-55)
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| 1 | | Sec. 16-55. Complaints. | 2 | | (a) On written complaint that any property is
overassessed | 3 | | or underassessed, the board shall review the assessment, and
| 4 | | correct it, as appears to be just, but in no case shall the | 5 | | property be
assessed at a higher percentage of fair cash value | 6 | | than other property in the
assessment district prior to | 7 | | equalization by the board or the Department. | 8 | | (b) The board shall include compulsory sales in reviewing | 9 | | and correcting assessments, including, but not limited to, | 10 | | those compulsory sales submitted by the taxpayer, if the board | 11 | | determines that those sales reflect the same property | 12 | | characteristics and condition as those originally used to make | 13 | | the assessment. The board shall also consider whether the | 14 | | compulsory sale would otherwise be considered an arm's length | 15 | | transaction. | 16 | | (b-5) Complaints may be signed by an attorney or a real | 17 | | estate agent licensed in the State of Illinois. | 18 | | (c) If a complaint is filed by an attorney on behalf of a | 19 | | taxpayer, all notices and correspondence from the board | 20 | | relating to the appeal shall be directed to the attorney. The | 21 | | board may require proof of the attorney's authority to | 22 | | represent the taxpayer. If the attorney fails to provide proof | 23 | | of authority within the compliance period granted by the board | 24 | | pursuant to subsection (d), the board may dismiss the | 25 | | complaint. The Board shall send, electronically or by mail, | 26 | | notice of the dismissal to the attorney and taxpayer. |
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| 1 | | (d) A
complaint to affect the assessment for the current | 2 | | year shall be filed on or before 30 calendar days after the | 3 | | date
of publication of the assessment list under Section 12-10. | 4 | | Upon receipt of a written complaint that is timely filed under | 5 | | this Section, the board of review shall docket the complaint. | 6 | | If the complaint does not comply with the board of review rules | 7 | | adopted under Section 9-5 entitling the complainant to a | 8 | | hearing, the board shall send, electronically or by mail, | 9 | | notification acknowledging receipt of the complaint. The | 10 | | notification must identify which rules have not been complied | 11 | | with and provide the complainant with not less than 10 business | 12 | | days to bring the complaint into compliance with those rules. | 13 | | If the complainant complies with the board of review rules | 14 | | either upon the initial filing of a complaint or within the | 15 | | time as extended by the board of review for compliance, then | 16 | | the board of review shall send, electronically or by mail, a | 17 | | notice of hearing and the board shall hear the complaint and | 18 | | shall issue and send, electronically or by mail, a decision | 19 | | upon resolution. Except as otherwise provided in subsection | 20 | | (c), if the complainant has not complied with the rules within | 21 | | the time as extended by the board of review, the board shall | 22 | | nonetheless issue and send a decision. The board of review may | 23 | | adopt rules allowing any party to attend and participate in a | 24 | | hearing by telephone or electronically. | 25 | | (e) The board may also,
at any time before its revision of | 26 | | the assessments is completed in every year,
increase, reduce or |
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| 1 | | otherwise adjust the assessment of any property, making
changes | 2 | | in the valuation as may be just, and shall have full power over | 3 | | the
assessment of any person and may do anything in regard | 4 | | thereto that it may deem
necessary to make a just assessment, | 5 | | but the property shall not be assessed at
a higher percentage | 6 | | of fair cash value than the assessed valuation of other
| 7 | | property in the assessment district prior to equalization by | 8 | | the board or the
Department. | 9 | | (f) No assessment shall be increased until the person to be | 10 | | affected
has been notified and given an opportunity to be | 11 | | heard, except as provided
below. | 12 | | (g) Before making any reduction in assessments of its own | 13 | | motion, the board
of review shall give notice to the assessor | 14 | | or chief county assessment officer
who certified the | 15 | | assessment, and give the assessor or chief county assessment
| 16 | | officer an opportunity to be heard thereon. | 17 | | (h) All complaints of errors in
assessments of property | 18 | | shall be in writing, and shall be filed by the
complaining | 19 | | party with the board of review, in duplicate. The duplicate | 20 | | shall
be filed by the board of review with the assessor or | 21 | | chief county assessment
officer who certified the assessment. | 22 | | (i) In all cases where a change in assessed
valuation of | 23 | | $100,000 or more is sought, the board of review shall also | 24 | | serve a
copy of the petition on all taxing districts as shown | 25 | | on the last available tax
bill at least 14 days prior to the | 26 | | hearing on the complaint. All taxing
districts shall have an |
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| 1 | | opportunity to be heard on the complaint. | 2 | | (j) Complaints
shall be classified by townships or taxing | 3 | | districts by the clerk of the board
of review. All classes of | 4 | | complaints shall be docketed numerically, each in its
own | 5 | | class, in the order in which they are presented, in books kept | 6 | | for that
purpose, which books shall be open to public | 7 | | inspection. Complaints shall be
considered by townships or | 8 | | taxing districts until all complaints have been
heard and | 9 | | passed upon by the board.
| 10 | | (Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)
| 11 | | Section 99. Effective date. This Act takes effect upon | 12 | | becoming law.
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