Illinois General Assembly

  Bills & Resolutions  
  Compiled Statutes  
  Public Acts  
  Legislative Reports  
  IL Constitution  
  Legislative Guide  
  Legislative Glossary  

 Search By Number
 (example: HB0001)
Search Tips

Search By Keyword

Full Text of SB1793  100th General Assembly

SB1793 100TH GENERAL ASSEMBLY

  
  

 


 
100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB1793

 

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

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-55
35 ILCS 200/16-182 new

    Amends the Property Tax Code. Provides that, with respect to non-residential property, neither the board of review nor the Property Tax Appeal Board may consider comparable real property sales made subject to a private restriction or covenant in connection with the sale or rental of the property if that private restriction or covenant substantially impairs the use of the comparable property as compared to the property subject to assessment, or if that private restriction or covenant materially increases the likelihood of vacancy or inactivity on the property. Effective immediately.


LRB100 05445 HLH 15456 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB1793LRB100 05445 HLH 15456 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 16-55 and by adding Section 16-182 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    (b-5) With respect to non-residential property, the board
23may not include comparable real property sales made subject to

 

 

SB1793- 2 -LRB100 05445 HLH 15456 b

1a private restriction or covenant in connection with the sale
2or rental of the property if that private restriction or
3covenant substantially impairs the use of the comparable
4property as compared to the property subject to assessment, or
5if that private restriction or covenant materially increases
6the likelihood of vacancy or inactivity on the property.
7    (c) If a complaint is filed by an attorney on behalf of a
8complainant, all notices and correspondence from the board
9relating to the appeal shall be directed to the attorney. The
10board may require proof of the attorney's authority to
11represent the taxpayer. If the attorney fails to provide proof
12of authority within the compliance period granted by the board
13pursuant to subsection (d), the board may dismiss the
14complaint. The Board shall send, electronically or by mail,
15notice of the dismissal to the attorney and complainant.
16    (d) A complaint to affect the assessment for the current
17year shall be filed on or before 30 calendar days after the
18date of publication of the assessment list under Section 12-10.
19Upon receipt of a written complaint that is timely filed under
20this Section, the board of review shall docket the complaint.
21If the complaint does not comply with the board of review rules
22adopted under Section 9-5 entitling the complainant to a
23hearing, the board shall send, electronically or by mail,
24notification acknowledging receipt of the complaint. The
25notification must identify which rules have not been complied
26with and provide the complainant with not less than 10 business

 

 

SB1793- 3 -LRB100 05445 HLH 15456 b

1days to bring the complaint into compliance with those rules.
2If the complainant complies with the board of review rules
3either upon the initial filing of a complaint or within the
4time as extended by the board of review for compliance, then
5the board of review shall send, electronically or by mail, a
6notice of hearing and the board shall hear the complaint and
7shall issue and send, electronically or by mail, a decision
8upon resolution. Except as otherwise provided in subsection
9(c), if the complainant has not complied with the rules within
10the time as extended by the board of review, the board shall
11nonetheless issue and send a decision. The board of review may
12adopt rules allowing any party to attend and participate in a
13hearing by telephone or electronically.
14    (d-5) Complaints and other written correspondence sent by
15the United States mail shall be considered filed as of the
16postmark date in accordance with Section 1.25 of the Statute on
17Statutes. Complaints and other written correspondence sent by a
18delivery service other than the United States Postal System
19shall be considered as filed as of the date sent as indicated
20by the shipper's tracking label. If allowed by board of review
21rule, complaints and other written correspondence transmitted
22electronically shall be considered filed as of the date
23received.
24    (e) The board may also, at any time before its revision of
25the assessments is completed in every year, increase, reduce or
26otherwise adjust the assessment of any property, making changes

 

 

SB1793- 4 -LRB100 05445 HLH 15456 b

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

 

 

SB1793- 5 -LRB100 05445 HLH 15456 b

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

 

 

SB1793- 6 -LRB100 05445 HLH 15456 b

1districts by the clerk of the board of review. All classes of
2complaints shall be docketed numerically, each in its own
3class, in the order in which they are presented, in books kept
4for that purpose, which books shall be open to public
5inspection. Complaints shall be considered by townships or
6taxing districts until all complaints have been heard and
7passed upon by the board.
8(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16; 99-579,
9eff. 7-15-16.)
 
10    (35 ILCS 200/16-182 new)
11    Sec. 16-182. Limitation on evidence in appeals of
12non-residential property. With respect to appeals involving
13the assessment of non-residential property, the Property Tax
14Appeal Board may not consider comparable real property sales
15made subject to a private restriction or covenant in connection
16with the sale or rental of the property if that private
17restriction or covenant substantially impairs the use of the
18comparable property as compared to the property subject to
19assessment, or if that private restriction or covenant
20materially increases the likelihood of vacancy or inactivity on
21the property.
 
22    Section 99. Effective date. This Act takes effect upon
23becoming law.