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Full Text of SB1792  100th General Assembly

SB1792 100TH GENERAL ASSEMBLY

  
  

 


 
100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB1792

 

Introduced 2/9/2017, by Sen. Steve Stadelman

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-55
35 ILCS 200/16-170

    Amends the Property Tax Code. In provisions concerning hearings before the board of review or the Property Tax Appeal Board, provides that the complainant or appellant shall make timely disclosure to the assessor and the board or review or Property Tax Appeal Board, as applicable, of all relevant evidence or information known to the complainant or appellant, including, in cases where a change in assessed valuation over $300,000 is sought, all appraisals prepared in anticipation of filing a complaint or appeal. Effective immediately.


LRB100 05555 HLH 18112 b

 

 

A BILL FOR

 

SB1792LRB100 05555 HLH 18112 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
5Sections 16-55 and 16-170 as follows:
 
6    (35 ILCS 200/16-55)
7    Sec. 16-55. Complaints.
8    (a) On written complaint that any property is overassessed
9or underassessed, the board shall review the assessment, and
10correct it, as appears to be just, but in no case shall the
11property be assessed at a higher percentage of fair cash value
12than other property in the assessment district prior to
13equalization by the board or the Department.
14    (b) The board shall include compulsory sales in reviewing
15and correcting assessments, including, but not limited to,
16those compulsory sales submitted by the complainant, if the
17board determines that those sales reflect the same property
18characteristics and condition as those originally used to make
19the assessment. The board shall also consider whether the
20compulsory sale would otherwise be considered an arm's length
21transaction.
22    (c) If a complaint is filed by an attorney on behalf of a
23complainant, all notices and correspondence from the board

 

 

SB1792- 2 -LRB100 05555 HLH 18112 b

1relating to the appeal shall be directed to the attorney. The
2board may require proof of the attorney's authority to
3represent the taxpayer. If the attorney fails to provide proof
4of authority within the compliance period granted by the board
5pursuant to subsection (d), the board may dismiss the
6complaint. The Board shall send, electronically or by mail,
7notice of the dismissal to the attorney and complainant.
8    (d) A complaint to affect the assessment for the current
9year shall be filed on or before 30 calendar days after the
10date of publication of the assessment list under Section 12-10.
11Upon receipt of a written complaint that is timely filed under
12this Section, the board of review shall docket the complaint.
13If the complaint does not comply with the board of review rules
14adopted under Section 9-5 entitling the complainant to a
15hearing, the board shall send, electronically or by mail,
16notification acknowledging receipt of the complaint. The
17notification must identify which rules have not been complied
18with and provide the complainant with not less than 10 business
19days to bring the complaint into compliance with those rules.
20If the complainant complies with the board of review rules
21either upon the initial filing of a complaint or within the
22time as extended by the board of review for compliance, then
23the board of review shall send, electronically or by mail, a
24notice of hearing and the board shall hear the complaint and
25shall issue and send, electronically or by mail, a decision
26upon resolution. The complainant shall make timely disclosure

 

 

SB1792- 3 -LRB100 05555 HLH 18112 b

1to the assessor and the board of all relevant evidence or
2information known to the complainant, including, in all cases
3where a change in assessed valuation over $300,000 is sought,
4all appraisals prepared in anticipation of filing a complaint.
5Except as otherwise provided in subsection (c), if the
6complainant has not complied with the rules within the time as
7extended by the board of review, the board shall nonetheless
8issue and send a decision. The board of review may adopt rules
9allowing any party to attend and participate in a hearing by
10telephone or electronically.
11    (d-5) Complaints and other written correspondence sent by
12the United States mail shall be considered filed as of the
13postmark date in accordance with Section 1.25 of the Statute on
14Statutes. Complaints and other written correspondence sent by a
15delivery service other than the United States Postal System
16shall be considered as filed as of the date sent as indicated
17by the shipper's tracking label. If allowed by board of review
18rule, complaints and other written correspondence transmitted
19electronically shall be considered filed as of the date
20received.
21    (e) The board may also, at any time before its revision of
22the assessments is completed in every year, increase, reduce or
23otherwise adjust the assessment of any property, making changes
24in the valuation as may be just, and shall have full power over
25the assessment of any person and may do anything in regard
26thereto that it may deem necessary to make a just assessment,

 

 

SB1792- 4 -LRB100 05555 HLH 18112 b

1but the property shall not be assessed at a higher percentage
2of fair cash value than the assessed valuation of other
3property in the assessment district prior to equalization by
4the board or the Department.
5    (f) No assessment shall be increased until the person to be
6affected has been notified and given an opportunity to be
7heard, except as provided below.
8    (g) Before making any reduction in assessments of its own
9motion, the board of review shall give notice to the assessor
10or chief county assessment officer who certified the
11assessment, and give the assessor or chief county assessment
12officer an opportunity to be heard thereon.
13    (h) All complaints of errors in assessments of property
14shall be in writing, and shall be filed by the complaining
15party with the board of review, in the number of copies
16required by board of review rule. A copy shall be filed by the
17board of review with the assessor or chief county assessment
18officer who certified the assessment.
19    (i) In all cases where a change in assessed valuation of
20$100,000 or more is sought, the board of review shall also
21serve a copy of the petition on all taxing districts as shown
22on the last available tax bill at least 14 days prior to the
23hearing on the complaint. Service may be by electronic means if
24the taxing district consents to electronic service and provides
25the board of review with a valid e-mail address for the purpose
26of receiving service. All taxing districts shall have an

 

 

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1opportunity to be heard on the complaint. A taxing district
2wishing to intervene shall file a request to intervene with the
3board of review at least five days in advance of a scheduled
4hearing. If board of review rules require the appellant to
5submit evidence in advance of a hearing, then any evidence in
6support of the intervenor's opinion of assessed value must be
7submitted to the board of review and complainant no later than
8five calendar days prior to the hearing. Service shall be made
9as set forth in subsection (d-5), but if board of review rules
10allow complaints and correspondence to be transmitted
11electronically, then the intervenor's evidence shall be
12transmitted electronically.
13    (i-5) If board of review rules require the appellant to
14submit evidence in advance of a hearing, then any evidence to
15support the assessor's opinion of assessed value must be
16submitted to the board of review and the complainant (or, if
17represented by an attorney, to the attorney) no later than five
18calendar days prior to the hearing. Service shall be made as
19set forth in subsection (d-5), but if board of review rules
20allow complaints and correspondence to be transmitted
21electronically, then the assessor's evidence shall be
22transmitted electronically.
23    (j) Complaints shall be classified by townships or taxing
24districts by the clerk of the board of review. All classes of
25complaints shall be docketed numerically, each in its own
26class, in the order in which they are presented, in books kept

 

 

SB1792- 6 -LRB100 05555 HLH 18112 b

1for that purpose, which books shall be open to public
2inspection. Complaints shall be considered by townships or
3taxing districts until all complaints have been heard and
4passed upon by the board.
5(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16; 99-579,
6eff. 7-15-16.)
 
7    (35 ILCS 200/16-170)
8    Sec. 16-170. Hearings. A hearing shall be granted if any
9party to the appeal so requests, and, upon motion of any party
10to the appeal or by direction of the Property Tax Appeal Board,
11any appeal may be set down for a hearing, with proper notice to
12the interested parties. Notice to all interested taxing bodies
13shall be deemed to have been given when served upon the State's
14Attorney of the county from which the appeal has been taken.
15Hearings may be held before less than a majority of the members
16of the Board, and the chairman may assign members or hearing
17officers to hold hearings. Such hearings shall be open to the
18public and shall be conducted in accordance with the rules of
19practice and procedure promulgated by the Board. The Board, any
20member or hearing officer may require the production of any
21books, records, papers or documents that may be material or
22relevant as evidence in any matter pending before it and
23necessary for the making of a just decision. In addition to the
24requirements of the Board, the appealing party shall make
25timely disclosure to the county assessor and the Board of all

 

 

SB1792- 7 -LRB100 05555 HLH 18112 b

1relevant evidence or information known to the appealing party,
2including, in all cases where a change in assessed valuation
3over $300,000 is sought, all appraisals prepared in
4anticipation of filing an appeal.
5(Source: P.A. 76-689; 88-455.)
 
6    Section 99. Effective date. This Act takes effect upon
7becoming law.