Public Act 096-1553
Public Act 1553 96TH GENERAL ASSEMBLY
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Public Act 096-1553
| | SB2797 Enrolled | LRB096 18007 RLJ 33379 b |
|
| AN ACT concerning local government.
| Be it enacted by the People of the State of Illinois,
| represented in the General Assembly:
| Section 5. The Property Tax Code is amended by changing | Sections 9-260, 9-265, 9-270, 15-20, 16-95, 16-135, and 16-140 | as follows:
| (35 ILCS 200/9-260)
| Sec. 9-260.
Assessment of omitted property; counties of | 3,000,000 or
more.
| (a) After signing the affidavit, the county assessor
shall | have power, when directed by the board of
appeals
(until the | first Monday in December 1998 and the board of review
beginning
| the first Monday in December 1998 and thereafter), or on his or | her own
initiative, subject to the limitations of Sections | 9-265 and 9-270, to assess properties which
may have been | omitted from assessments
for the current year and not more than | 3 years prior to the current year or during any year or years | for which the property was
liable to be taxed, and for which | the tax has not been paid, but only on notice
and an | opportunity to be heard in the manner and form required by law, | and
shall enter the assessments upon the assessment books. Any | notice shall include (i) a request that a person receiving the | notice who is not the current taxpayer contact the office of |
| the county assessor and explain that the person is not the | current taxpayer, which contact may be made on the telephone, | in writing, or in person upon receipt of the notice, and (ii) | the name, address, and telephone number of the appropriate | personnel in the office of the county assessor to whom the | response should be made. Any time period for the review of an | omitted assessment included in the notice shall be consistent | with the time period established by the assessor in accordance | with subsection (a) of Section 12-55. No charge for tax of
| previous years shall be made against any property if (1) the | assessor failed to notify the board of review of the omitted | assessment in accordance with subsection (a-1) of this Section; | (2) (a) the property was last
assessed as unimproved, (b) the | owner of such property gave notice of
subsequent improvements | and requested a reassessment as required by Section
9-180, and | (c) reassessment of the property was not made within the 16 | month
period immediately following the receipt of that notice; | (3) the owner of the property gave notice as required by | Section 9-265; (4) the assessor received a building permit for | the property evidencing
that new construction had occurred or | was occurring on the property but
failed to list the | improvement on the tax rolls; (5) the assessor
received a plat | map, plat of survey, ALTA survey, mortgage survey, or
other | similar document containing the omitted property but failed to
| list the improvement on the tax rolls; (6) the assessor | received a real
estate transfer declaration indicating a sale |
| from an exempt property
owner to a non-exempt property owner | but failed to list the property on
the tax rolls; or (7) the | property was the subject of an assessment
appeal before the | assessor or the board of review that had included the
intended | omitted property as part of the assessment appeal and provided
| evidence of its market value. | (a-1) After providing notice and an opportunity to be heard | as
required by subsection (a) of this Section, the assessor | shall render a
decision on the omitted assessment, whether or | not the omitted
assessment was contested, and shall mail a | notice of the decision to the
taxpayer of record or to the | party that contested the omitted assessment. The notice of | decision shall contain a statement that the
decision may be | appealed to the board of review. The decision and all
evidence | used in the decision shall be transmitted by the assessor to
| the board of review on or before the dates specified in | accordance with
Section 16-110.
| (b) Any taxes based on the omitted assessment of a property | pursuant to
Sections
9-260 through 9-270 and Sections 16-135 | and 16-140 shall be prepared and mailed at the same time as the
| estimated first
installment property tax bill for the preceding | year (as described in
Section 21-30)
is prepared and mailed. | The omitted assessment tax bill
is not due
until the date on | which the second installment property tax bill for the
| preceding
year becomes due. The omitted assessment tax bill | shall be deemed
delinquent
and shall bear interest beginning on |
| the day after the due date of the second
installment
(as | described in Section 21-25). Any taxes for omitted assessments | deemed
delinquent
after the due date of the second installment | tax bill shall bear
interest at the rate of
1.5% per month or | portion thereof until paid or forfeited (as described in
| Section 21-25).
| (c) The
assessor shall have no power to change the | assessment or alter the
assessment books in any other manner or | for any other purpose so as to
change or affect the taxes in | that year, except as ordered by the board of
appeals (until the | first Monday in December 1998 and the board of review
beginning | the first Monday in December 1998 and thereafter). The county
| assessor shall make
all changes and corrections ordered by the | board of appeals
(until the first Monday in December 1998 and | the board of review
beginning
the first Monday in December 1998 | and thereafter).
The county assessor may for the purpose
of | revision by the board of appeals
(until the first Monday in | December 1998 and the board of review
beginning
the first | Monday in December 1998 and thereafter)
certify the assessment | books
for any town or taxing district after or when such books | are completed.
| (Source: P.A. 93-560, eff. 8-20-03.)
| (35 ILCS 200/9-265)
| Sec. 9-265. Omitted property; interest; change in exempt | use or ownership.
If any property is omitted in the assessment |
| of any year or years, not to exceed the current assessment year | and 3 prior years, so that the
taxes, for which the property | was liable, have not been paid, or if by reason
of defective | description or assessment, taxes on any property for any year | or
years have not been paid, or if any taxes are refunded under | subsection (b) of
Section 14-5 because the taxes were assessed | in the wrong person's name, the
property, when discovered, | shall be listed and assessed by the board of review
or, in | counties with 3,000,000 or more inhabitants, by the county | assessor
either on his
or her own initiative or when so | directed by the board of appeals or board of
review. The
board | of review in counties with less than 3,000,000 inhabitants or | the
county assessor in counties with 3,000,000 or more | inhabitants may
develop reasonable procedures for contesting | the listing of omitted
property under this Division. For | purposes
of this Section, "defective description or | assessment" includes a description
or assessment which omits | all the improvements thereon as a result of which
part of the | taxes on the total value of the property as improved remain | unpaid.
In the case of property subject to assessment by the | Department, the property
shall be listed and assessed by the | Department. All such property shall be
placed on the assessment | and tax books. The arrearages of taxes which might
have been | assessed, with 10% interest thereon for each year or portion | thereof
from 2 years after the time the first correct tax bill | ought to have been
received, shall be charged against the |
| property by the county clerk.
| When property or acreage omitted by either incorrect survey | or other
ministerial assessor error is discovered and the owner | has paid its tax
bills as received for the year or years of | omission of the parcel, then the
interest authorized by this | Section shall not be chargeable to the owner.
However, nothing | in this Section shall prevent the collection of the principal
| amount of back taxes due and owing.
| If any property listed as exempt by the chief county | assessment officer
has a change in use, a change in leasehold | estate, or a change in titleholder
of record by purchase, | grant, taking or transfer, it shall be the obligation
of the | transferee to notify the chief county assessment officer in | writing
within 90 30 days of the change. If mailed, the The | notice shall be sent by certified mail,
return receipt | requested, and shall include the name and address of the
| taxpayer, the legal description of the property, and the | property index number
of the property when an index number | exists. If notice is provided in person, it shall be provided | on a form prescribed
by the chief county assessment officer, | and the chief county assessment
officer shall provide a date | stamped copy of the notice. Except as
provided in item (6) of | subsection (a) of Section 9-260, item (6) of
Section 16-135, | and item (6) of Section 16-140 of this Code, if If the failure | to give the
notification results in the assessing official | continuing to list the property
as exempt in subsequent years, |
| the property shall be considered omitted
property for purposes | of this Code.
| (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 8-14-96.)
| (35 ILCS 200/9-270)
| Sec. 9-270. Omitted property; limitations on assessment. A | charge for tax
and interest for previous years, as
provided in | Sections 9-265 or 14-40, shall not be made
against any property | for years prior to the date of ownership of the person
owning
| the property at the time the liability for the
omitted tax was | first
ascertained. Ownership as used in this section shall be | held to refer to
bona fide legal and equitable titles or | interests acquired for value and
without notice of the tax, as | may appear by deed, deed of trust, mortgage,
certificate of | purchase or sale, or other form of contract. No charge
for tax | of previous years, as provided in Section 9-265,
shall be made | against any property if (1) the assessor failed to notify the | board of
review of an omitted assessment in accordance with | subsection (a-1) of Section 9-260; (2) (a) the property was
| last
assessed as unimproved, (b) the owner of the property gave | notice
of
subsequent improvements and requested a reassessment | as required by Section
9-180, and (c) reassessment of the | property
was not made
within the 16 month period immediately | following the receipt of that
notice; (3) the owner of the | property gave notice as
required by Section 9-265; (4) the |
| assessor received a building permit
for the property evidencing | that new construction had occurred or was
occurring on the | property but failed to list the improvement on the tax
rolls; | (5) the assessor received a plat map, plat of survey, ALTA
| survey, mortgage survey, or other similar document containing | the omitted
property but failed to list the improvement on the | tax rolls; (6) the
assessor received a real estate transfer | declaration indicating a sale
from an exempt property owner to | a non-exempt property owner but failed
to list the property on | the tax rolls; or (7) the property was the
subject of an | assessment appeal before the assessor or the board of
review | that had included the intended omitted property as part of the
| assessment appeal and provided evidence of its market value. | The owner of property, if known, assessed under this and the
| preceding section shall be notified by the county assessor, | board of
review or
Department, as the case may require.
| (Source: P.A. 86-359; 88-455.)
| (35 ILCS 200/15-20)
| Sec. 15-20. Notification requirements after change in use | or ownership. If
any property listed as exempt by the chief | county assessment officer has a
change in use, a change in | leasehold estate, or a change in titleholder of
record by | purchase, grant, taking or transfer, it is the obligation of | the
transferee to notify the chief county assessment officer in | writing within 90 30
days of the change. If mailed, the The |
| notice shall be sent by certified mail, return receipt
| requested, and shall include the name and address of the | taxpayer, the legal
description of the property, the address of | the property, and the permanent
index number of the property | where such number exists. If
notice is provided in person, it | shall be provided on a form prescribed
by the chief county | assessment officer, and the chief county assessment
officer | shall provide a date stamped copy of the notice. Except as
| provided in item (6) of subsection (a) of Section 9-260, item | (6) of
Section 16-135, and item (6) of Section 16-140 of this | Code, if If the failure to give
such notification results in | the assessment officer listing the property as
exempt in | subsequent years, the property shall be considered omitted | property
for purposes of this Code.
| (Source: P.A. 87-895; 87-1189; 88-455; incorporates 88-221;
| 88-670, eff. 12-2-94.)
| (35 ILCS 200/16-95)
| Sec. 16-95. Powers and duties of board of appeals or | review; complaints. In counties with 3,000,000 or more | inhabitants, until the first Monday in
December 1998, the board | of appeals in any year shall, on complaint that any
property is | overassessed or underassessed, or is exempt, review and order | the
assessment corrected.
| Beginning the first Monday in December 1998 and thereafter, | in counties with
3,000,000 or more inhabitants, the board of |
| review:
| (1) shall, on written complaint of any taxpayer or any | taxing district
that has an interest in the assessment that | any property is overassessed,
underassessed, or exempt, | review the assessment and confirm, revise, correct,
alter, | or modify the assessment, as appears to be just; and
| (2) may, upon written motion
of any one or more members | of the board that is made on or before the dates
specified | in notices given under Section 16-110 for each township and
| upon good cause shown, revise, correct, alter, or modify | any assessment
(or part of an assessment) of real property | regardless of whether the
taxpayer or owner of the property | has filed a complaint with the board; and | (3) shall, after the effective date of this amendatory | Act of
the 96th General Assembly, pursuant to the | provisions of Sections 9-260, 9-265, 2-270, 16-135, and | 16-140, review any omitted
assessment proposed by the | county assessor and confirm, revise,
correct, alter, or | modify the proposed assessment, as appears to be
just.
| No assessment may be changed by the board on its own | motion until the
taxpayer in whose name the property is | assessed and the chief county assessment
officer who | certified the assessment have been notified and given an
| opportunity to be heard thereon. All taxing districts shall | have an
opportunity to be heard on the matter.
| (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
|
| (35 ILCS 200/16-135)
| Sec. 16-135. Omitted property; Notice provisions. In | counties with
3,000,000 or more inhabitants, the owner of | property and the executor,
administrator, or trustee of a | decedent whose property has been omitted
in the assessment in | any year or years or on which a tax for which the property
was | liable has not been paid, and the several taxing bodies | interested therein,
shall be given at least 30 5 days notice in | writing by the board of appeals
(until the first Monday in | December 1998 and the board of review
beginning the first | Monday in December 1998 and thereafter) or
county assessor of | the hearing on the proposed assessments of the omitted
| property. The board or assessor shall have full power to | examine the owner, or
the executor, administrator, trustee, | legatee, or heirs of the decedent, or
other person concerning | the ownership, kind, character, amount and the value of
the | omitted property.
| If the board determines that the property of any decedent | was omitted
from assessment during any year or years, or that a | tax for which
the property was liable, has not been paid, the | board shall direct the county
assessor to assess the property. | However, if the county assessor, on his or
her own initiative, | makes such a determination, then the assessor shall assess
the | property. No charge for tax of previous years shall be made | against any
property prior to the date of ownership of the |
| person owning the property
at the time the liability for such | omitted tax is first ascertained.
Ownership as used in this | Section refers to bona fide legal
and equitable titles or | interests acquired for value and without notice of
the tax, as | may appear by deed, deed of trust, mortgage, certificate of
| purchase or sale, or other form of contract. No such charge for | tax of previous
years shall be made against any property if: | (1) the assessor failed to notify the board of review | of an
omitted assessment in accordance with subsection | (a-1) of Section 9-260 of
this Code; or
| (2) (a) the property was last assessed as unimproved,
| (b) the owner of the property, gave notice of subsequent | improvements and
requested a reassessment as required by | Section 9-180, and
(c) reassessment of the property was not | made within 16 months of receipt
of that notice; or | (3) the owner of the property gave notice as required | by Section
9-265; or | (4) the assessor received a building permit for the | property
evidencing that new construction had occurred or | was occurring on the
property but failed to list the | improvement on the tax rolls; or | (5) the assessor received a plat map, plat of survey, | ALTA
survey, mortgage survey, or other similar document | containing the omitted
property but failed to list the | improvement on the tax rolls; or | (6) the assessor received a real estate transfer |
| declaration
indicating a sale from an exempt property owner | to a non-exempt property
owner but failed to list the | property on the tax rolls; or | (7) the property was the subject of an assessment | appeal before
the assessor or the board of review that had | included the intended
omitted property as part of the | assessment appeal and provided evidence
of its market | value.
| The assessment of omitted property by the county assessor | may be reviewed by
the board in the same manner as other | assessments are reviewed
under the provisions of this Code and | when so reviewed, the assessment shall
not thereafter be | subject to review by any succeeding board.
| For the purpose of enforcing the provisions of this Code, | relating to
property omitted from assessment, the taxing bodies | interested
therein are hereby empowered to employ counsel to | appear before the board
or assessor (as the case may be) and | take all necessary steps to enforce
the assessment on the | omitted property.
| (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 8-14-96.)
| (35 ILCS 200/16-140)
| Sec. 16-140. Omitted property. In counties with 3,000,000 | or more
inhabitants, the board of appeals
(until the first | Monday in December 1998 and the board of review
beginning
the |
| first Monday in December 1998 and thereafter)
in any year shall | direct the county assessor,
in accordance with Section 16-135, | when he or she fails to do so on his or her
own initiative, to | assess all property which has not been assessed, for any
| reason, and enter the same upon the assessment books and to | list and assess all
property that has been omitted in the | assessment for the current year and not more
than 3 years prior | to the current year of any year or years. If the
tax for which | that property was liable has not been paid or if any property,
| by reason of defective description or assessment thereof, fails | to pay taxes
for any year or years, the property, when | discovered by the board shall be
listed and assessed by the | county assessor. The board may order the county
assessor to | make such alterations in the description of property as it | deems
necessary. No charge for tax of previous years shall be | made against any
property if: | (1) the assessor failed to notify the board of review | of an
omitted assessment in accordance with subsection | (a-1) of Section 9-260 of
this Code;
or
| (2) (a) the property was last assessed as unimproved,
| (b) the owner of the property gave notice of subsequent | improvements and
requested a reassessment as required by | Section 9-180, and
(c) reassessment of the property was not | made within 16 months of receipt
of
that notice; or | (3) the owner of the property gave notice as required | by Section 9-265; or |
| (4) the assessor received a building permit for the | property
evidencing that new construction had occurred or | was occurring on the
property but failed to list the | improvement on the tax rolls; or | (5) the assessor received a plat map, plat of survey, | ALTA
survey, mortgage survey, or other similar document | containing the omitted
property but failed to list the | improvement on the tax rolls; or | (6) the assessor received a real estate transfer | declaration
indicating a sale from an exempt property owner | to a non-exempt property
owner but failed to list the | property on the tax rolls; or | (7) the property was the subject of an assessment | appeal before
the assessor or the board of review that had | included the intended
omitted property as part of the | assessment appeal and provided evidence
of its market | value.
| The board shall hear complaints and revise assessments of | any
particular parcel of property of any person identified and | described in a
complaint filed with the board and conforming to | the requirements of Section
16-115. The board shall make | revisions in no other cases.
| (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 8-14-96.)
| Section 99. Effective date. This Act takes effect upon | becoming law.
|
Effective Date: 3/10/2011
|
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