Senate Sponsors: FITZGERALD. House Sponsors: CURRIE Short description: PROP TX-CERTIFICATE OF ERROR Synopsis of Bill as introduced: Amends the Property Tax Code. Provides that the 3-year time limit for filing a certificate of error shall not apply to a certificate of error correcting an assessment to $1 on a parcel that a subdivision or planned development has acquired by adverse possession if during the tax year for which the certificate is executed the subdivision or planned development used the parcel as common area and if application for the certificate of error is made prior to December 31, 1997. Effective immediately. SENATE AMENDMENT NO. 1. Adds reference to: 10 ILCS 5/19-4 10 ILCS 5/28-2 Amends the Election Code. Provides that, for the purposes of the consolidated election in 1997, the absentee ballot in counties of 180,000 or less may not be delivered later than 29 days before the election. Provides that resolutions in counties of 180,000 or less to impose the Special County Retailers' Occupation Tax for Public Safety must be adopted and certified to the proper election officials no later than 35 days before the election. FISCAL NOTE (State Board of Elections) SB84 will not result in increased expenditures for the Board. FISCAL NOTE (DCCA) SB84 has no fiscal impact on DCCA or local governments. STATE MANDATES FISCAL NOTE In the opinion of DCCA, SB84 does not create a State mandate. FISCAL NOTE, AMENDED (State Board of Elections) No change from previous note. STATE MANDATES FISCAL NOTE, H-AM 1 No change from previous note. FISCAL NOTE, H-AM 1 (DCCA) No change from previous DCCA fiscal note. STATE MANDATES FISCAL NOTE, H-AM 2 No change from previous mandates note. FISCAL NOTE, H-AM 2 (DCCA) No change from previous DCCA fiscal note. HOUSE AMENDMENT NO. 2. Adds reference to: 35 ILCS 200/12-55 35 ILCS 200/14-15 35 ILCS 200/16-8 30 ILCS 805/8.22 new Deletes everything. Amends the Property Tax Code, if and only if House Bill 2702 of the 89th General Assembly becomes law. In counties of 3,000,000 or more, requires the county assessor, after notification of increased assessments, to file with the board of appeals, until the first Monday in December 1998, or the board of review beginning the first Monday in December 1998 and thereafter, a list of the parcels for which the notification was sent. Provides the information that is to be contained in the list. Provides that the 3-year time limit for filing a certificate of error shall not apply to a certificate of error correcting an assessment to $1 on a parcel that a subdivision or planned development has acquired by adverse possession if during the tax year for which the certificate is executed the subdivision or planned development used the parcel as common area and if application for the certificate of error is made prior to December 31, 1997. Provides that in counties of 3,000,000 or more inhabitants, the assessment officer shall maintain records of the assessed value of each parcel of property and shall enter upon the property record card of each town or city lot or parcel of land the elements (or basis) of valuation and computations that are taken into consideration by the chief county assessment officer in ascertaining and determining the fair cash value of each town or city lot or parcel of land and of each improvement thereon, including the elements (shown by percentages or otherwise) that were taken into consideration as enhancing or detracting elements (such as depth, corner, alley, railway or other elements) for at least 10 years (now until the next assessment, or if the assessment has been appealed, until final adjudication on the appeal). Provides that if records maintained by the chief county assessment officer at the time the assessment is certified to the board contain none of the elements (or basis) of the valuation for the parcel, any increase in value for the current assessment year shall be considered invalid by the board acting on a complaint. Requires that the notice given by the assessment officer to the taxpayer of a proposed increase in assessment shall specify the reason for the increase. Provides that if a taxpayer files an assessment complaint, the notification of the determination on the complaint shall specify the reason for the result. Deletes current provisions regarding records on increases or decreases in assessments. Provides that these provisions shall apply beginning with the assessment for the 1997 tax year. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately. Last action on Bill: PUBLIC ACT.............................. 90-0004 Last action date: 97-03-07 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 1 SENATE - 1 END OF INQUIRY Full Text Bill Status