State of Illinois
91st General Assembly
Legislation

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[ Engrossed ][ Enrolled ][ House Amendment 001 ]
[ Senate Amendment 001 ]

91_HB0521

 
                                               LRB9101985PTpk

 1        AN ACT concerning property valuation.

 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 9-160, 9-165, and 9-180 as follows:

 6        (35 ILCS 200/9-160)
 7        Sec.  9-160.   Valuation  in  years  other  than  general
 8    assessment years.  On or before June 1  in  each  year  other
 9    than  the  general assessment year, in all counties with less
10    than  3,000,000  inhabitants,  and  as  soon  as  he  or  she
11    reasonably  can  in   counties   with   3,000,000   or   more
12    inhabitants,  the assessor shall list and assess all property
13    which becomes taxable and  which  is  not  upon  the  general
14    assessment,  and  also  make  and return a list of all new or
15    added buildings, structures  or  other  improvements  of  any
16    kind,  the value of which had not been previously added to or
17    included in the valuation  of  the  property  on  which  such
18    improvements have been made, specifying the property on which
19    each   of  the  improvements  has  been  made,  the  kind  of
20    improvement and the value which, in his or her  opinion,  has
21    been   added  to  the  property  by  the  improvements.   The
22    assessment shall also include or exclude, on a  proportionate
23    basis in accordance with the provisions of Section 9-180, all
24    new or added buildings, structures or other improvements, the
25    value  of  which  was  not  included  in the valuation of the
26    property for that  year,  and  all  improvements  which  were
27    destroyed or removed. In case of the destruction or injury by
28    fire,  flood,  cyclone, storm or otherwise, or removal of any
29    structures of any kind, or  of  the  destruction  of  or  any
30    injury  to  orchard  timber,  ornamental trees or groves, the
31    value of which has been included in any former  valuation  of
 
                            -2-                LRB9101985PTpk
 1    the  property,  the  assessor  shall  determine  as  near  as
 2    practicable  how  much  the  value  of  the property has been
 3    diminished, and make return thereof.
 4        Beginning January 1, 1996, the authority within a unit of
 5    local government that is responsible for issuing building  or
 6    occupancy  permits  shall  notify the chief county assessment
 7    officer, by December 31 of the assessment year, when  a  full
 8    or  partial  occupancy permit has been issued for a parcel of
 9    real property. The  chief  county  assessment  officer  shall
10    include  in  the  assessment  of the property for the current
11    year the proportionate value of new or added improvements  on
12    that  property  from the date the occupancy permit was issued
13    or from the date the new or added improvement was inhabitable
14    and fit for  occupancy  or  for  intended  customary  use  as
15    identified  in the building permit issued for the improvement
16    substantially completed until December 31 of  that  year.  If
17    the chief county assessment officer has already certified the
18    books  for  the year, the board of review or interim board of
19    review shall assess  the  new  or  added  improvements  on  a
20    proportionate basis for the year in which the improvement was
21    substantially completed or the occupancy permit was issued or
22    the  new  or  added  improvement  was inhabitable and fit for
23    occupancy or for intended customary use as identified in  the
24    building permit issued for the improvement. The proportionate
25    value of the new or added improvements may be assessed by the
26    board  of  review  or  interim  board  of  review  as omitted
27    property pursuant to Sections 9-265, 9-270, 16-50 and  16-140
28    in a subsequent year on a proportionate basis for the year in
29    which  the  improvement  was  substantially  completed or the
30    occupancy permit was issued or the new or  added  improvement
31    was  inhabitable  and  fit  for  occupancy  or  for  intended
32    customary use as identified in the building permit issued for
33    the improvement if it was not assessed in that year.
34    (Source: P.A. 88-455; 89-412, eff. 11-17-95.)
 
                            -3-                LRB9101985PTpk
 1        (35 ILCS 200/9-165)
 2        Sec.  9-165.  Definitions.  As used in Sections 9-165 and
 3    9-180 Section 9-170:
 4        "Municipality" means a city, village or incorporated town
 5    .;
 6        "Governing body" means (a) the corporate authorities of a
 7    municipality with respect to territory within  its  corporate
 8    limits  and (b) the county board with respect to territory in
 9    the  county  not  within  the   corporate   limits   of   any
10    municipality.
11        "Certificate  of  Occupancy permit" means the certificate
12    or permit, by whatever name denominated, which a municipality
13    or county, under its authority to regulate  the  construction
14    of   buildings,   issues  as  evidence  that  all  applicable
15    requirements have been complied with and requires before  any
16    new,  reconstructed  or  remodeled  building  may be lawfully
17    occupied.
18    (Source: P.A. 78-376; 88-455; revised 10-31-98.)

19        (35 ILCS 200/9-180)
20        Sec. 9-180.  Pro-rata valuations; improvements or removal
21    of improvements. The owner of  property  on  January  1  also
22    shall  be liable, on a proportionate basis, for the increased
23    taxes  occasioned  by  the  construction  of  new  or   added
24    buildings,  structures  or other improvements on the property
25    from the date when the occupancy permit was  issued  or  from
26    the date the new or added improvement was inhabitable and fit
27    for  occupancy or for intended customary use as identified in
28    the building permit issued for the improvement  substantially
29    completed   or  initially  occupied  or  initially  used,  to
30    December 31 of that year. The owner of the improved  property
31    shall  notify the assessor, within 30 days of the issuance of
32    an occupancy permit or within 30 days of  completion  of  the
33    improvements,  on  a  form  prescribed  by that official, and
 
                            -4-                LRB9101985PTpk
 1    request that the property be reassessed.  The notice shall be
 2    sent by certified mail, return receipt  requested  and  shall
 3    include the legal description of the property.
 4        When,  during  the previous calendar year, any buildings,
 5    structures  or  other  improvements  on  the  property   were
 6    destroyed  and  rendered uninhabitable or otherwise unfit for
 7    occupancy or for customary use by accidental means (excluding
 8    destruction resulting from  the  willful  misconduct  of  the
 9    owner of such property), the owner of the property on January
10    1   shall  be  entitled,  on  a  proportionate  basis,  to  a
11    diminution of assessed valuation for such period during which
12    the improvements were uninhabitable or unfit for occupancy or
13    for customary use.  The  owner  of  property  entitled  to  a
14    diminution  of assessed valuation shall, on a form prescribed
15    by the assessor, within 90 days after the destruction of  any
16    improvements   or,  in  counties  with  less  than  3,000,000
17    inhabitants  within   90   days   after   the   township   or
18    multi-township  assessor  has  mailed the application form as
19    required by Section 9-190, file with  the  assessor  for  the
20    decrease  of assessed valuation. Upon failure so to do within
21    the 90 day period, no diminution of assessed valuation  shall
22    be attributable to the property.
23        Computations  under this Section shall be on the basis of
24    a year of 365 days.
25    (Source: P.A. 88-455; 89-412, eff. 11-17-95.)

26        Section 90.  The State Mandates Act is amended by  adding
27    Section 8.23 as follows:

28        (30 ILCS 805/8.23 new)
29        Sec.  8.23.  Exempt  mandate.  Notwithstanding Sections 6
30    and 8 of this Act, no reimbursement by the State is  required
31    for  the  implementation  of  any  mandate  created  by  this
32    amendatory Act of the 91st General Assembly.

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