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Public Act 91-0425
HB0928 Enrolled LRB9103088PTpk
AN ACT to amend the Property Tax Code by changing
Sections 5-5, 12-50, 16-95, 16-125, and 16-160.
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 5-5, 12-50, 16-95, 16-125, and 16-160 as follows:
(35 ILCS 200/5-5)
Sec. 5-5. Election of commissioners of board of review;
counties of 3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, on
the first Tuesday after the first Monday in November 1994, 2
commissioners of the board of appeals shall be elected to
hold office from the first Monday in December following their
election and until the first Monday in December 1998. In case
of any vacancy, the chief judge of the circuit court or any
judge of that circuit designated by the chief judge shall
fill the vacancy by appointment. The commissioners shall be
electors in the particular county at the time of their
election or appointment and shall hold no other lucrative
public office or public employment. Each commissioner shall
receive compensation fixed by the county board, which shall
be paid out of the county treasury and which shall not be
changed during the term for which any commissioner is elected
or appointed. Effective the first Monday in December 1998,
the board of appeals is abolished.
The board of appeals shall maintain sufficient
evidentiary records to support all decisions made by the
board of appeals. All records, data, sales/ratio studies,
and other information necessary for the board of review
elected under subsection (c) to perform its functions and
duties shall be transferred by the board of appeals to the
board of review on the first Monday in December 1998.
(b) (Blank).
(c) In each county with 3,000,000 or more inhabitants,
there is created a board of review. The board of review shall
consist of 3 commissioners members, one elected from each
election district in the county at the general election in
1998 to hold office for a term beginning on the first Monday
in December following their election and until their
respective successors are elected and qualified.
No later than June 1, 1996, the General Assembly shall
establish the boundaries for the 3 election districts in each
county with 3,000,000 or more inhabitants. The election
districts shall be compact, contiguous, and have
substantially the same population based on the 1990 federal
decennial census. One district shall be designated as the
first election district, one as the second election district,
and one as the third election district. The commissioner
member from each district shall be elected to a term of 4
years.
In the year following each federal decennial census, the
General Assembly shall reapportion the election districts to
reflect the results of the census. The reapportioned
districts shall be compact, contiguous, and contain
substantially the same population. The commissioner member
from the first district shall be elected to terms of 4 years,
4 years, and 2 years. The commissioner member from the
second district shall be elected to terms of 4 years, 2
years, and 4 years. The commissioner member from the third
district shall be elected to terms of 2 years, 4 years, and 4
years.
In case of vacancy, the chief judge of the circuit court
or any judge of the circuit court designated by the chief
judge shall fill the vacancy by appointment of a person from
the same political party. If the vacancy is filled with more
than 28 months remaining in the term, the appointed
commissioner member shall serve until the next general
election, at which time a commissioner member shall be
elected to serve for the remainder of the term. If a vacancy
is filled with 28 months or less remaining in the term, the
appointment shall be for the remainder of the term. The
commissioners members shall be electors within their
respective election district at the time of their election or
appointment and shall hold no other lucrative public office
or public employment.
Each commissioner member shall receive compensation fixed
by the county board, which shall be paid from the county
treasury. Compensation for each commissioner member shall be
equitable and shall not be changed during the term for which
that commissioner member is elected or appointed. The county
shall provide suitable office space for the board of review.
For the year beginning on the first Monday in December
1998 and ending the first Monday in December 1999, and every
fourth year thereafter, the chair of the board shall be the
commissioner member elected from the first district. For the
year beginning the first Monday in December 1999 and ending
the first Monday in December 2000, and every fourth year
thereafter, the chair of the board shall be the commissioner
member elected from the second district. For the year
beginning the first Monday in December 2000 and ending the
first Monday in December 2001, and every fourth year
thereafter, the chair shall be the commissioner member
elected from the third district. For the year beginning the
first Monday in December 2001 and ending the first Monday in
December 2002, and every fourth year thereafter, the chair of
the board shall be determined by lot.
On and after the first Monday in December, 1998, any
reference in this Code to a board of appeals shall mean the
board of review created under this subsection, and any
reference to a member of a board of review shall mean a
commissioner of a board of review. Whenever it may be
necessary for purposes of determining its jurisdiction, the
board of review shall be deemed to succeed to the powers and
duties of the former board of appeals; provided that the
board of review shall also have all of the powers and duties
granted to it under this Code. All action of the board of
review shall be by a majority vote of its commissioners
members.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
8-14-96.)
(35 ILCS 200/12-50)
Sec. 12-50. Mailed notice to taxpayer after change by
board of review or board of appeals. If final board of
review or board of appeals action regarding any property,
including equalization under Section 16-60 or Section 16-65,
results in an increased or decreased assessment, the board
shall mail a notice to the taxpayer, at his or her address as
it appears in the assessment records, whose property is
affected by such action, and in the case of a complaint filed
with a board of review under Section 16-25 or 16-115, to the
taxing body filing the complaint. A copy shall be given to
the assessor or chief county assessment officer if his or her
assessment was reversed or modified by the board. Written
notice shall also be given to any taxpayer who filed a
complaint in writing with the board and whose assessment was
not changed. The notice shall set forth the assessed value
prior to board action; the assessed value after final board
action but prior to any equalization; and the assessed value
as equalized by the board, if the board equalizes. This
notice shall state that the value as certified to the county
clerk by the board will be the locally assessed value of the
property for that year and each succeeding year, unless
revised in a succeeding year in the manner provided in this
Code. The written notice shall also set forth specifically
the facts upon which the board's decision is based. In
counties with less than 3,000,000 inhabitants, the notice and
shall also contain the following statement: "You may appeal
this decision to the Property Tax Appeal Board by filing a
petition for review with the Property Tax Appeal Board within
30 days after this notice is mailed to you or your agent, or
is personally served upon you or your agent"; except that, in
counties with 3,000,000 or more inhabitants the statement
shall be included in the written notice (i) for residential
property with 6 units or less beginning with assessments made
for the 1996 assessment year and (ii) for all other property
in counties with 3,000,000 or more inhabitants beginning with
assessments made for the 1997 assessment year. In counties
with 3,000,000 or more inhabitants, the notice shall also
contain the following statement: "You may appeal this
decision to the Property Tax Appeal Board by filing a
petition for review with the Property Tax Appeal Board within
30 days after the date of this notice or within 30 days after
the date that the Board of Review transmits to the county
assessor pursuant to Section 16-125 its final action on the
township in which your property is located, whichever is
later". The Board shall publish its transmittal date of final
action on each township in at least one newspaper of general
circulation in the county. The changes made by this
amendatory Act of the 91st General Assembly apply to the 1999
assessment year and thereafter.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
8-14-96.)
(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 upon 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 upon good cause shown, revise, correct, alter, or
modify the any assessment, as appears to be just (or part
of an assessment) of any real property; nothing in this
Section, however, shall be construed to require a
taxpayer to file a complaint with the board; 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.
An assessment shall not be increased until the
person to be affected has been notified and given an
opportunity to be heard. Before making any reduction in
assessments of its own motion, the board shall give
notice to the assessor or 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, and give the assessor or chief county
assessment officer an opportunity to be heard thereon.
All taxing districts shall have an opportunity to be
heard on the matter.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
8-14-96.)
(35 ILCS 200/16-125)
Sec. 16-125. Hearings. In counties with 3,000,000 or
more inhabitants, complaints filed with 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) shall be classified by townships. All complaints
shall be docketed numerically, in the order in which they are
presented, as nearly as possible, in books or computer
records kept for that purpose, which shall be open to public
inspection. The complaints shall be considered by townships
until they have been heard and passed upon by the board.
After completing final action on all matters in a township,
the board shall transmit such final actions to the county
assessor.
A hearing upon any complaint shall not be held until the
taxpayer affected and the county assessor have each been
notified and have been given an opportunity to be heard. All
hearings shall be open to the public and the board shall sit
together and hear the representations of the interested
parties or their representatives. An order for a correction
of any assessment shall not be made unless both commissioners
of the board, or a majority of the members in the case of a
board of review, concur therein, in which case, an order
therefor shall be made in open session and entered in the
records of the board. When an assessment is ordered
corrected, the board shall transmit a computer printout of
the results, or make and sign a brief written statement of
the reason for the change and the manner in which the method
used by the assessor in making the assessment was erroneous,
and shall deliver a copy of the statement to the county
assessor. Upon request the board shall hear any taxpayer in
opposition to a proposed reduction in any assessment.
The board may destroy or otherwise dispose of complaints
and records pertaining thereto after the lapse of 10 years
from the date of filing.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
8-14-96.)
(35 ILCS 200/16-160)
Sec. 16-160. Property Tax Appeal Board; process. In
counties with 3,000,000 or more inhabitants, beginning with
assessments made for the 1996 assessment year for residential
property of 6 units or less and beginning with assessments
made for the 1997 assessment year for all other property, and
for all property in any county other than a county with
3,000,000 or more inhabitants, any taxpayer dissatisfied with
the decision of a board of review or board of appeals as such
decision pertains to the assessment of his or her property
for taxation purposes, or any taxing body that has an
interest in the decision of the board of review or board of
appeals on an assessment made by any local assessment
officer, may, (i) in counties with less than 3,000,000
inhabitants within 30 days after the date of written notice
of the decision of the board of review or (ii) in assessment
year 1999 and thereafter in counties with 3,000,000 or more
inhabitants within 30 days after the date of the board of
review notice or within 30 days after the date that the board
of review transmits to the county assessor pursuant to
Section 16-125 its final action on the township in which the
property is located, whichever is later Board of Appeals,
appeal the decision to the Property Tax Appeal Board for
review. In any appeal where the board of review or board of
appeals has given written notice of the hearing to the
taxpayer 30 days before the hearing, failure to appear at the
board of review or board of appeals hearing shall be grounds
for dismissal of the appeal unless a continuance is granted
to the taxpayer. If an appeal is dismissed for failure to
appear at a board of review or board of appeals hearing, the
Property Tax Appeal Board shall have no jurisdiction to hear
any subsequent appeal on that taxpayer's complaint. Such
taxpayer or taxing body, hereinafter called the appellant,
shall file a petition with the clerk of the Property Tax
Appeal Board, setting forth the facts upon which he or she
bases the objection, together with a statement of the
contentions of law which he or she desires to raise, and the
relief requested. If a petition is filed by a taxpayer, the
taxpayer is precluded from filing objections based upon
valuation, as may otherwise be permitted by Sections 21-175
and 23-5. However, any taxpayer not satisfied with the
decision of the board of review or board of appeals as such
decision pertains to the assessment of his or her property
need not appeal the decision to the Property Tax Appeal Board
before seeking relief in the courts. The changes made by this
amendatory Act of the 91st General Assembly shall be
effective beginning with the 1999 assessment year.
(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.
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