Illinois General Assembly - Full Text of HB5441
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Full Text of HB5441  100th General Assembly




State of Illinois
2017 and 2018


Introduced , by Rep. Joe Sosnowski


35 ILCS 200/12-10

    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.

LRB100 20051 HLH 35333 b





HB5441LRB100 20051 HLH 35333 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Section 12-10 as follows:
6    (35 ILCS 200/12-10)
7    Sec. 12-10. Publication of assessments; counties of less
8than 3,000,000. In counties with less than 3,000,000
9inhabitants, as soon as the chief county assessment officer has
10completed the assessment in the county or in the assessment
11district, he or she shall, in each year of a general
12assessment, publish for the county or assessment district a
13complete list of the assessment, by townships if so organized.
14However, if there has been no change in the assessment of a
15property during that year, no publication of the assessment of
16that property is required. The Supervisor of Assessments shall
17continue to maintain a complete record of all assessments which
18shall be made available for inspection upon request. If the
19Supervisor of Assessments maintains an online database of
20assessments, a complete record of assessments shall be
21available via a website. In years other than years of a general
22assessment, the chief county assessment officer shall publish a
23list of property for which assessments have been added or



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1changed since the preceding assessment, together with the
2amounts of the assessments, except that publication of
3individual assessment changes shall not be required if the
4changes result from equalization by the supervisor of
5assessments under Section 9-210, or Section 10-200, in which
6case the list shall include a general statement indicating that
7assessments have been changed because of the application of an
8equalization factor and shall set forth the percentage of
9increase or decrease represented by the factor. The publication
10shall be made on or before December 31 of that year, and shall
11be printed in some public newspaper or newspapers published in
12the county. In every township or assessment district in which
13there is published one or more newspapers of general
14circulation, the list of that township shall be published in
15one of the newspapers.
16    At the top of the list of assessments there shall be a
17notice in substantially the following form printed in type no
18smaller than eleven point:
20    Median Level of Assessment--(insert here the median level
21of assessment for the assessment district)
22    Your property is to be assessed at the above listed median
23level of assessment for the assessment district. You may check
24the accuracy of your assessment by dividing your assessment by
25the median level of assessment. The resulting value should
26equal the estimated fair cash value of your property. If the



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1resulting value is greater than the estimated fair cash value
2of your property, you may be over-assessed. If the resulting
3value is less than the fair cash value of your property, you
4may be under-assessed. You may appeal your assessment to the
5Board of Review."
6    The notice published under this Section shall also include
7the 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
11officers as many copies of the paper containing the assessment
12list as they may require.
13(Source: P.A. 97-146, eff. 7-14-11.)