Full Text of SB2797 96th General Assembly
SB2797ham002 96TH GENERAL ASSEMBLY | Rep. Barbara Flynn Currie Filed: 1/10/2011
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| 1 | | AMENDMENT TO SENATE BILL 2797
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2797, AS AMENDED, | 3 | | by replacing everything after the enacting clause with the | 4 | | following:
| 5 | | "Section 5. The Property Tax Code is amended by changing | 6 | | Sections 9-260, 9-265, 9-270, 15-20, 16-95, 16-135, and 16-140 | 7 | | as follows:
| 8 | | (35 ILCS 200/9-260)
| 9 | | Sec. 9-260.
Assessment of omitted property; counties of | 10 | | 3,000,000 or
more.
| 11 | | (a) After signing the affidavit, the county assessor
shall | 12 | | have power, when directed by the board of
appeals
(until the | 13 | | first Monday in December 1998 and the board of review
beginning
| 14 | | the first Monday in December 1998 and thereafter), or on his or | 15 | | her own
initiative, subject to the limitations of Sections | 16 | | 9-265 and 9-270, to assess properties which
may have been |
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| 1 | | omitted from assessments
for the current year and not more than | 2 | | 3 years prior to the current year or during any year or years | 3 | | for which the property was
liable to be taxed, and for which | 4 | | the tax has not been paid, but only on notice
and an | 5 | | opportunity to be heard in the manner and form required by law, | 6 | | and
shall enter the assessments upon the assessment books. Any | 7 | | notice shall include (i) a request that a person receiving the | 8 | | notice who is not the current taxpayer contact the office of | 9 | | the county assessor and explain that the person is not the | 10 | | current taxpayer, which contact may be made on the telephone, | 11 | | in writing, or in person upon receipt of the notice, and (ii) | 12 | | the name, address, and telephone number of the appropriate | 13 | | personnel in the office of the county assessor to whom the | 14 | | response should be made. Any time period for the review of an | 15 | | omitted assessment included in the notice shall be consistent | 16 | | with the time period established by the assessor in accordance | 17 | | with subsection (a) of Section 12-55. No charge for tax of
| 18 | | previous years shall be made against any property if (1) the | 19 | | assessor failed to notify the board of review of the omitted | 20 | | assessment in accordance with subsection (a-1) of this Section; | 21 | | (2) (a) the property was last
assessed as unimproved, (b) the | 22 | | owner of such property gave notice of
subsequent improvements | 23 | | and requested a reassessment as required by Section
9-180, and | 24 | | (c) reassessment of the property was not made within the 16 | 25 | | month
period immediately following the receipt of that notice ; | 26 | | (3) the owner of the property gave notice as required by |
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| 1 | | Section 9-265; (4) the assessor received a building permit for | 2 | | the property evidencing
that new construction had occurred or | 3 | | was occurring on the property but
failed to list the | 4 | | improvement on the tax rolls; (5) the assessor
received a plat | 5 | | map, plat of survey, ALTA survey, mortgage survey, or
other | 6 | | similar document containing the omitted property but failed to
| 7 | | list the improvement on the tax rolls; (6) the assessor | 8 | | received a real
estate transfer declaration indicating a sale | 9 | | from an exempt property
owner to a non-exempt property owner | 10 | | but failed to list the property on
the tax rolls; or (7) the | 11 | | property was the subject of an assessment
appeal before the | 12 | | assessor or the board of review that had included the
intended | 13 | | omitted property as part of the assessment appeal and provided
| 14 | | evidence of its market value. | 15 | | (a-1) After providing notice and an opportunity to be heard | 16 | | as
required by subsection (a) of this Section, the assessor | 17 | | shall render a
decision on the omitted assessment, whether or | 18 | | not the omitted
assessment was contested, and shall mail a | 19 | | notice of the decision to the
taxpayer of record or to the | 20 | | party that contested the omitted assessment. The notice of | 21 | | decision shall contain a statement that the
decision may be | 22 | | appealed to the board of review. The decision and all
evidence | 23 | | used in the decision shall be transmitted by the assessor to
| 24 | | the board of review on or before the dates specified in | 25 | | accordance with
Section 16-110 .
| 26 | | (b) Any taxes based on the omitted assessment of a property |
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| 1 | | pursuant to
Sections
9-260 through 9-270 and Sections 16-135 | 2 | | and 16-140 shall be prepared and mailed at the same time as the
| 3 | | estimated first
installment property tax bill for the preceding | 4 | | year (as described in
Section 21-30)
is prepared and mailed. | 5 | | The omitted assessment tax bill
is not due
until the date on | 6 | | which the second installment property tax bill for the
| 7 | | preceding
year becomes due. The omitted assessment tax bill | 8 | | shall be deemed
delinquent
and shall bear interest beginning on | 9 | | the day after the due date of the second
installment
(as | 10 | | described in Section 21-25). Any taxes for omitted assessments | 11 | | deemed
delinquent
after the due date of the second installment | 12 | | tax bill shall bear
interest at the rate of
1.5% per month or | 13 | | portion thereof until paid or forfeited (as described in
| 14 | | Section 21-25).
| 15 | | (c) The
assessor shall have no power to change the | 16 | | assessment or alter the
assessment books in any other manner or | 17 | | for any other purpose so as to
change or affect the taxes in | 18 | | that year, except as ordered by the board of
appeals (until the | 19 | | first Monday in December 1998 and the board of review
beginning | 20 | | the first Monday in December 1998 and thereafter). The county
| 21 | | assessor shall make
all changes and corrections ordered by the | 22 | | board of appeals
(until the first Monday in December 1998 and | 23 | | the board of review
beginning
the first Monday in December 1998 | 24 | | and thereafter).
The county assessor may for the purpose
of | 25 | | revision by the board of appeals
(until the first Monday in | 26 | | December 1998 and the board of review
beginning
the first |
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| 1 | | Monday in December 1998 and thereafter)
certify the assessment | 2 | | books
for any town or taxing district after or when such books | 3 | | are completed.
| 4 | | (Source: P.A. 93-560, eff. 8-20-03.)
| 5 | | (35 ILCS 200/9-265)
| 6 | | Sec. 9-265. Omitted property; interest; change in exempt | 7 | | use or ownership.
If any property is omitted in the assessment | 8 | | of any year or years, not to exceed the current assessment year | 9 | | and 3 prior years, so that the
taxes, for which the property | 10 | | was liable, have not been paid, or if by reason
of defective | 11 | | description or assessment, taxes on any property for any year | 12 | | or
years have not been paid, or if any taxes are refunded under | 13 | | subsection (b) of
Section 14-5 because the taxes were assessed | 14 | | in the wrong person's name, the
property, when discovered, | 15 | | shall be listed and assessed by the board of review
or, in | 16 | | counties with 3,000,000 or more inhabitants, by the county | 17 | | assessor
either on his
or her own initiative or when so | 18 | | directed by the board of appeals or board of
review. The
board | 19 | | of review in counties with less than 3,000,000 inhabitants or | 20 | | the
county assessor in counties with 3,000,000 or more | 21 | | inhabitants may
develop reasonable procedures for contesting | 22 | | the listing of omitted
property under this Division. For | 23 | | purposes
of this Section, "defective description or | 24 | | assessment" includes a description
or assessment which omits | 25 | | all the improvements thereon as a result of which
part of the |
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| 1 | | taxes on the total value of the property as improved remain | 2 | | unpaid.
In the case of property subject to assessment by the | 3 | | Department, the property
shall be listed and assessed by the | 4 | | Department. All such property shall be
placed on the assessment | 5 | | and tax books. The arrearages of taxes which might
have been | 6 | | assessed, with 10% interest thereon for each year or portion | 7 | | thereof
from 2 years after the time the first correct tax bill | 8 | | ought to have been
received, shall be charged against the | 9 | | property by the county clerk.
| 10 | | When property or acreage omitted by either incorrect survey | 11 | | or other
ministerial assessor error is discovered and the owner | 12 | | has paid its tax
bills as received for the year or years of | 13 | | omission of the parcel, then the
interest authorized by this | 14 | | Section shall not be chargeable to the owner.
However, nothing | 15 | | in this Section shall prevent the collection of the principal
| 16 | | amount of back taxes due and owing.
| 17 | | If any property listed as exempt by the chief county | 18 | | assessment officer
has a change in use, a change in leasehold | 19 | | estate, or a change in titleholder
of record by purchase, | 20 | | grant, taking or transfer, it shall be the obligation
of the | 21 | | transferee to notify the chief county assessment officer in | 22 | | writing
within 30 days of the change. The notice shall be sent | 23 | | by certified mail,
return receipt requested, and shall include | 24 | | the name and address of the
taxpayer, the legal description of | 25 | | the property, and the property index number
of the property | 26 | | when an index number exists. If the failure to give the
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| 1 | | notification results in the assessing official continuing to | 2 | | list the property
as exempt in subsequent years, the property | 3 | | shall be considered omitted
property for purposes of this Code.
| 4 | | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 5 | | 8-14-96.)
| 6 | | (35 ILCS 200/9-270)
| 7 | | Sec. 9-270. Omitted property; limitations on assessment. A | 8 | | charge for tax
and interest for previous years, as
provided in | 9 | | Sections 9-265 or 14-40, shall not be made
against any property | 10 | | for years prior to the date of ownership of the person
owning
| 11 | | the property at the time the liability for the
omitted tax was | 12 | | first
ascertained. Ownership as used in this section shall be | 13 | | held to refer to
bona fide legal and equitable titles or | 14 | | interests acquired for value and
without notice of the tax, as | 15 | | may appear by deed, deed of trust, mortgage,
certificate of | 16 | | purchase or sale, or other form of contract. No charge
for tax | 17 | | of previous years, as provided in Section 9-265,
shall be made | 18 | | against any property if (1) the assessor failed to notify the | 19 | | board of
review of an omitted assessment in accordance with | 20 | | subsection (a-1) of Section 9-260; (2) (a) the property was
| 21 | | last
assessed as unimproved, (b) the owner of the property gave | 22 | | notice
of
subsequent improvements and requested a reassessment | 23 | | as required by Section
9-180, and (c) reassessment of the | 24 | | property
was not made
within the 16 month period immediately | 25 | | following the receipt of that
notice ; (3) The owner of the |
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| 1 | | property gave notice as
required by Section 9-265; (4) the | 2 | | assessor received a building permit
for the property evidencing | 3 | | that new construction had occurred or was
occurring on the | 4 | | property but failed to list the improvement on that tax
rolls; | 5 | | (5) the assessor received a plat map, plat of survey, ALTA
| 6 | | survey, mortgage survey, or other similar document containing | 7 | | the omitted
property but failed to list the improvement on the | 8 | | tax rolls; (6) the
assessor received a real estate transfer | 9 | | declaration indicating a sale
from an exempt property owner to | 10 | | a non-exempt property owner but failed
to list the property on | 11 | | the tax rolls; or (7) the property was the
subject of an | 12 | | assessment appeal before the assessor or the board of
review | 13 | | that had included the intended omitted property as part of the
| 14 | | assessment appeal and provided evidence of its market value . | 15 | | The owner of property, if known, assessed under this and the
| 16 | | preceding section shall be notified by the county assessor, | 17 | | board of
review or
Department, as the case may require.
| 18 | | (Source: P.A. 86-359; 88-455.)
| 19 | | (35 ILCS 200/15-20)
| 20 | | Sec. 15-20. Notification requirements after change in use | 21 | | or ownership. If
any property listed as exempt by the chief | 22 | | county assessment officer has a
change in use, a change in | 23 | | leasehold estate, or a change in titleholder of
record by | 24 | | purchase, grant, taking or transfer, it is the obligation of | 25 | | the
transferee to notify the chief county assessment officer in |
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| 1 | | writing within 90 30
days of the change. If mailed, the The | 2 | | notice shall be sent by certified mail, return receipt
| 3 | | requested, and shall include the name and address of the | 4 | | taxpayer, the legal
description of the property, the address of | 5 | | the property, and the permanent
index number of the property | 6 | | where such number exists. If
notice is provided in person, it | 7 | | shall be provided on a form prescribed
by the chief county | 8 | | assessment officer, and the chief county assessment
officer | 9 | | shall provide a date stamped copy of the notice. Except as
| 10 | | provided in item (6) of subsection (a) of Section 9-260, item | 11 | | (6) of
Section 16-135, and item (6) of Section 16-140 of this | 12 | | Code, if If the failure to give
such notification results in | 13 | | the assessment officer listing the property as
exempt in | 14 | | subsequent years, the property shall be considered omitted | 15 | | property
for purposes of this Code.
| 16 | | (Source: P.A. 87-895; 87-1189; 88-455; incorporates 88-221;
| 17 | | 88-670, eff. 12-2-94.)
| 18 | | (35 ILCS 200/16-95)
| 19 | | Sec. 16-95. Powers and duties of board of appeals or | 20 | | review; complaints. In counties with 3,000,000 or more | 21 | | inhabitants, until the first Monday in
December 1998, the board | 22 | | of appeals in any year shall, on complaint that any
property is | 23 | | overassessed or underassessed, or is exempt, review and order | 24 | | the
assessment corrected.
| 25 | | Beginning the first Monday in December 1998 and thereafter, |
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| 1 | | in counties with
3,000,000 or more inhabitants, the board of | 2 | | review:
| 3 | | (1) shall, on written complaint of any taxpayer or any | 4 | | taxing district
that has an interest in the assessment that | 5 | | any property is overassessed,
underassessed, or exempt, | 6 | | review the assessment and confirm, revise, correct,
alter, | 7 | | or modify the assessment, as appears to be just; and
| 8 | | (2) may, upon written motion
of any one or more members | 9 | | of the board that is made on or before the dates
specified | 10 | | in notices given under Section 16-110 for each township and
| 11 | | upon good cause shown, revise, correct, alter, or modify | 12 | | any assessment
(or part of an assessment) of real property | 13 | | regardless of whether the
taxpayer or owner of the property | 14 | | has filed a complaint with the board ; and | 15 | | (3) shall, after the effective date of this amendatory | 16 | | Act of
the 96th General Assembly, pursuant to the | 17 | | provisions of Sections 9-260, 9-265, 2-270, 16-135, and | 18 | | 16-140, review any omitted
assessment proposed by the | 19 | | county assessor and confirm, revise,
correct, alter, or | 20 | | modify the proposed assessment, as appears to be
just .
| 21 | | No assessment may be changed by the board on its own | 22 | | motion until the
taxpayer in whose name the property is | 23 | | assessed and the chief county assessment
officer who | 24 | | certified the assessment have been notified and given an
| 25 | | opportunity to be heard thereon. All taxing districts shall | 26 | | have an
opportunity to be heard on the matter.
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| 1 | | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
| 2 | | (35 ILCS 200/16-135)
| 3 | | Sec. 16-135. Omitted property; Notice provisions. In | 4 | | counties with
3,000,000 or more inhabitants, the owner of | 5 | | property and the executor,
administrator, or trustee of a | 6 | | decedent whose property has been omitted
in the assessment in | 7 | | any year or years or on which a tax for which the property
was | 8 | | liable has not been paid, and the several taxing bodies | 9 | | interested therein,
shall be given at least 30 5 days notice in | 10 | | writing by the board of appeals
(until the first Monday in | 11 | | December 1998 and the board of review
beginning the first | 12 | | Monday in December 1998 and thereafter) or
county assessor of | 13 | | the hearing on the proposed assessments of the omitted
| 14 | | property. The board or assessor shall have full power to | 15 | | examine the owner, or
the executor, administrator, trustee, | 16 | | legatee, or heirs of the decedent, or
other person concerning | 17 | | the ownership, kind, character, amount and the value of
the | 18 | | omitted property.
| 19 | | If the board determines that the property of any decedent | 20 | | was omitted
from assessment during any year or years, or that a | 21 | | tax for which
the property was liable, has not been paid, the | 22 | | board shall direct the county
assessor to assess the property. | 23 | | However, if the county assessor, on his or
her own initiative, | 24 | | makes such a determination, then the assessor shall assess
the | 25 | | property. No charge for tax of previous years shall be made |
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| 1 | | against any
property prior to the date of ownership of the | 2 | | person owning the property
at the time the liability for such | 3 | | omitted tax is first ascertained.
Ownership as used in this | 4 | | Section refers to bona fide legal
and equitable titles or | 5 | | interests acquired for value and without notice of
the tax, as | 6 | | may appear by deed, deed of trust, mortgage, certificate of
| 7 | | purchase or sale, or other form of contract. No such charge for | 8 | | tax of previous
years shall be made against any property if : | 9 | | (1) the assessor failed to notify the board of review | 10 | | of an
omitted assessment in accordance with subsection | 11 | | (a-1) of Section 9-260 of
this Code; or
| 12 | | (2) (a) the property was last assessed as unimproved,
| 13 | | (b) the owner of the property, gave notice of subsequent | 14 | | improvements and
requested a reassessment as required by | 15 | | Section 9-180, and
(c) reassessment of the property was not | 16 | | made within 16 months of receipt
of that notice ; or | 17 | | (3) the owner of the property gave notice as required | 18 | | by Section
9-265; or | 19 | | (4) the assessor received a building permit for the | 20 | | property
evidencing that new construction had occurred or | 21 | | was occurring on the
property but failed to list the | 22 | | improvement on the tax rolls; or | 23 | | (5) the assessor received a plat map, plat of survey, | 24 | | ALTA
survey, mortgage survey, or other similar document | 25 | | containing the omitted
property but failed to list the | 26 | | improvement on the tax rolls; or |
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| 1 | | (6) the assessor received a real estate transfer | 2 | | declaration
indicating a sale from an exempt property owner | 3 | | to a non-exempt property
owner but failed to list the | 4 | | property on the tax rolls; or | 5 | | (7) the property was the subject of an assessment | 6 | | appeal before
the assessor or the board of review that had | 7 | | included the intended
omitted property as part of the | 8 | | assessment appeal and provided evidence
of its market | 9 | | value .
| 10 | | The assessment of omitted property by the county assessor | 11 | | may be reviewed by
the board in the same manner as other | 12 | | assessments are reviewed
under the provisions of this Code and | 13 | | when so reviewed, the assessment shall
not thereafter be | 14 | | subject to review by any succeeding board.
| 15 | | For the purpose of enforcing the provisions of this Code, | 16 | | relating to
property omitted from assessment, the taxing bodies | 17 | | interested
therein are hereby empowered to employ counsel to | 18 | | appear before the board
or assessor (as the case may be) and | 19 | | take all necessary steps to enforce
the assessment on the | 20 | | omitted property.
| 21 | | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 22 | | 8-14-96.)
| 23 | | (35 ILCS 200/16-140)
| 24 | | Sec. 16-140. Omitted property. In counties with 3,000,000 | 25 | | or more
inhabitants, the board of appeals
(until the first |
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| 1 | | Monday in December 1998 and the board of review
beginning
the | 2 | | first Monday in December 1998 and thereafter)
in any year shall | 3 | | direct the county assessor,
in accordance with Section 16-135, | 4 | | when he or she fails to do so on his or her
own initiative, to | 5 | | assess all property which has not been assessed, for any
| 6 | | reason, and enter the same upon the assessment books and to | 7 | | list and assess all
property that has been omitted in the | 8 | | assessment for the current year and not more
than 3 years prior | 9 | | to the current year of any year or years . If the
tax for which | 10 | | that property was liable has not been paid or if any property,
| 11 | | by reason of defective description or assessment thereof, fails | 12 | | to pay taxes
for any year or years, the property, when | 13 | | discovered by the board shall be
listed and assessed by the | 14 | | county assessor. The board may order the county
assessor to | 15 | | make such alterations in the description of property as it | 16 | | deems
necessary. No charge for tax of previous years shall be | 17 | | made against any
property if : | 18 | | (1) the assessor failed to notify the board of review | 19 | | of an
omitted assessment in accordance with subsection | 20 | | (a-1) of Section 9-260 of
this Code;
or
| 21 | | (2) (a) the property was last assessed as unimproved,
| 22 | | (b) the owner of the property gave notice of subsequent | 23 | | improvements and
requested a reassessment as required by | 24 | | Section 9-180, and
(c) reassessment of the property was not | 25 | | made within 16 months of receipt
of
that notice ; or | 26 | | (3) the owner of the property gave notice as required |
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| 1 | | by Section 9-265; or | 2 | | (4) the assessor received a building permit for the | 3 | | property
evidencing that new construction had occurred or | 4 | | was occurring on the
property but failed to list the | 5 | | improvement on the tax rolls; or | 6 | | (5) the assessor received a plat map, plat of survey, | 7 | | ALTA
survey, mortgage survey, or other similar document | 8 | | containing the omitted
property but failed to list the | 9 | | improvement on the tax rolls; or | 10 | | (6) the assessor received a real estate transfer | 11 | | declaration
indicating a sale from an exempt property owner | 12 | | to a non-exempt property
owner but failed to list the | 13 | | property on the tax rolls; or | 14 | | (7) the property was the subject of an assessment | 15 | | appeal before
the assessor or the board of review that had | 16 | | included the intended
omitted property as part of the | 17 | | assessment appeal and provided evidence
of its market | 18 | | value .
| 19 | | The board shall hear complaints and revise assessments of | 20 | | any
particular parcel of property of any person identified and | 21 | | described in a
complaint filed with the board and conforming to | 22 | | the requirements of Section
16-115. The board shall make | 23 | | revisions in no other cases.
| 24 | | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 25 | | 8-14-96.)
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| 1 | | Section 99. Effective date. This Act takes effect upon | 2 | | becoming law.".
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