Full Text of HB4463 93rd General Assembly
HB4463 93RD GENERAL ASSEMBLY
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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004 HB4463
Introduced 02/03/04, by Donald L. Moffitt SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/16-55 |
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35 ILCS 200/16-95 |
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Amends the Property Tax Code. Allows a board of review to charge a complaining party a fee to cover the costs of postage for serving interested taxing districts with a copy of a petition or complaint concerning property tax assessments. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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HB4463 |
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LRB093 17714 BDD 46559 b |
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing | 5 |
| Sections 16-55 and 16-95 as follows:
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| (35 ILCS 200/16-55)
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| Sec. 16-55. Complaints. On written complaint that any | 8 |
| property is
overassessed or underassessed, the board shall | 9 |
| review the assessment, and
correct it, as appears to be just, | 10 |
| but in no case shall the property be
assessed at a higher | 11 |
| percentage of fair cash value than other property in the
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| assessment district prior to equalization by the board or the | 13 |
| Department. A
complaint to affect the assessment for the | 14 |
| current year shall be filed on or
before the 10th day of August | 15 |
| in counties with less than 150,000 inhabitants
and on or before | 16 |
| the 10th day of September in counties with 150,000 or more but
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| less than 3,000,000 inhabitants, except if the assessment books | 18 |
| containing the
assessment complained of are not filed with the | 19 |
| board of review by the 10th day
of July in a county with fewer | 20 |
| than 150,000 inhabitants or by the 10th day of
August in a | 21 |
| county with 150,000 or more but less than 3,000,000 | 22 |
| inhabitants,
then the complaint shall be filed on or before 30 | 23 |
| calendar days after the date
of publication of the assessment | 24 |
| list under Section 12-10. The board may also,
at any time | 25 |
| before its revision of the assessments is completed in every | 26 |
| year,
increase, reduce or otherwise adjust the assessment of | 27 |
| any property, making
changes in the valuation as may be just, | 28 |
| and shall have full power over the
assessment of any person and | 29 |
| may do anything in regard thereto that it may deem
necessary to | 30 |
| make a just assessment, but the property shall not be assessed | 31 |
| at
a higher percentage of fair cash value than the assessed | 32 |
| valuation of other
property in the assessment district prior to |
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HB4463 |
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LRB093 17714 BDD 46559 b |
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| equalization by the board or the
Department. No assessment | 2 |
| shall be increased until the person to be affected
has been | 3 |
| notified and given an opportunity to be heard, except as | 4 |
| provided
below. Before making any reduction in assessments of | 5 |
| its own motion, the board
of review shall give notice to the | 6 |
| assessor or chief county assessment officer
who certified the | 7 |
| assessment, and give the assessor or chief county assessment
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| officer an opportunity to be heard thereon. All complaints of | 9 |
| errors in
assessments of property shall be in writing, and | 10 |
| shall be filed by the
complaining party with the board of | 11 |
| review, in duplicate. The duplicate shall
be filed by the board | 12 |
| of review with the assessor or chief county assessment
officer | 13 |
| who certified the assessment. In all cases where a change in | 14 |
| assessed
valuation of $100,000 or more is sought, the board of | 15 |
| review shall also serve a
copy of the petition on all taxing | 16 |
| districts as shown on the last available tax
bill at least 14 | 17 |
| days prior to the hearing on the complaint. The board of review | 18 |
| may charge the complaining party a fee to cover the costs of | 19 |
| postage for serving a copy of the petition on these taxing | 20 |
| districts. All taxing
districts shall have an opportunity to be | 21 |
| heard on the complaint. Complaints
shall be classified by | 22 |
| townships or taxing districts by the clerk of the board
of | 23 |
| review. All classes of complaints shall be docketed | 24 |
| numerically, each in its
own class, in the order in which they | 25 |
| are presented, in books kept for that
purpose, which books | 26 |
| shall be open to public inspection. Complaints shall be
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| considered by townships or taxing districts until all | 28 |
| complaints have been
heard and passed upon by the board.
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| (Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
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| (35 ILCS 200/16-95)
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| Sec. 16-95. Powers and duties of board of appeals or | 32 |
| review; complaints. In counties with 3,000,000 or more | 33 |
| inhabitants, until the first Monday in
December 1998, the board | 34 |
| of appeals in any year shall, on complaint that any
property is | 35 |
| overassessed or underassessed, or is exempt, review and order |
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HB4463 |
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LRB093 17714 BDD 46559 b |
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| the
assessment corrected.
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| Beginning the first Monday in December 1998 and thereafter, | 3 |
| in counties with
3,000,000 or more inhabitants, the board of | 4 |
| review:
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| (1) shall, on written complaint of any taxpayer or any | 6 |
| taxing district
that has an interest in the assessment that | 7 |
| any property is overassessed,
underassessed, or exempt, | 8 |
| review the assessment and confirm, revise, correct,
alter, | 9 |
| or modify the assessment, as appears to be just; and
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| (2) may, upon written motion
of any one or more members | 11 |
| of the board that is made on or before the dates
specified | 12 |
| in notices given under Section 16-110 for each township and
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| upon good cause shown, revise, correct, alter, or modify | 14 |
| any assessment
(or part of an assessment) of real property | 15 |
| regardless of whether the
taxpayer or owner of the property | 16 |
| has filed a complaint with the board.
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| No assessment may be changed by the board on its own | 18 |
| motion until the
taxpayer in whose name the property is | 19 |
| assessed and the chief county assessment
officer who | 20 |
| certified the assessment have been notified and given an
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| opportunity to be heard thereon. All taxing districts shall | 22 |
| have an
opportunity to be heard on the matter. The board of | 23 |
| review may charge the complaining party a fee to cover the | 24 |
| costs of postage for serving a copy of the written | 25 |
| complaint on these taxing districts.
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| (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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| Section 99. Effective date. This Act takes effect upon | 28 |
| becoming law.
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