Section 110.101  Railroads

 

a)         All companies, corporations or associations owning, operating or constructing a railroad, a suburban or interurban railroad, a switching or terminal railroad, a railroad station or a railroad bridge in this State shall make a return of property on Form Nos. PTAX-501 through PTAX-513 and PTAX-531 through PTAX-537.  Operating companies shall return all railroad property which they use exclusively whether owned by subsidiaries, leased lines or others, and they shall also list jointly used and owned property in which they have preponderant interest.  Joint facilities in which interests are equal shall be listed by only one of the using companies.  Companies which do not engage in railroad operations, but merely hold title to railroad property, shall return all such property used jointly by others.  Owning companies shall make sure that users list all property as required by this Regulation.

 

b)         Companies, corporations or associations with Class II through Class IV railroad operations shall return the results of railroad operations, detailed information for joint facilities and depreciation expenses, road and equipment property and railroad operating statistics on Form Nos. PTAX-520-A through PTAX-523.  Information collected on the forms shall be similar to that collected on portions of returns made for Class I railroad operations on the federal R-1 annual report to the Interstate Commerce Commission or its successor agency.  Class I through Class IV railroads shall be those classes as defined by the Interstate Commerce Commission or its successor agency.

 

c)         Legal Description.  All railroad companies shall file periodically with the Department and with county clerks the location and legal description of their right of way, track, improvements, trackage rights, operating property off the right of way and non-carrier real estate in Illinois on Schedules R-1 to R-7b inclusive.  Except as otherwise may be ordered by the Department, this requirement shall be fulfilled by the annual substitution of revised and corrected sheets for those pages made obsolete by changes in the right of way.

 

d)         Form Nos. PTAX-501 through PTAX-513, PTAX-520-A through PTAX-523 and PTAX-531 through PTAX-537 and Schedules R-1 to R-7b shall be filed annually with the Department at its Springfield office between the 1st day of April and the 1st day of June.  If a railroad company fails to timely file documents required under this Section the Department shall assess the property of the railroad company according to the Department's best information and judgment at 33 1/3 percent of the property's fair cash value and may add to that valuation an amount equal to 50 percent of its valuation in accordance with Section 11-115 of the Property Tax Code [35 ILCS 200/11-115].

 

(Source:  Amended at 20 Ill. Reg. 13611, effective October 3, 1996)

 

Section 110.105  Non-carrier Real Estate of Railroads

 

When the railroad returns required under Section 110.101 of this Part have been filed, the Department shall transmit to the Chief County Assessment Officers copies of Form Nos. PTAX-536 and PTAX-537 which list the "non-carrier real estate" as defined in Section 11-70 of the Property Tax Code [35 ILCS 200/11-70]. If such assessment officials have reason to believe that the items of property set forth in these Schedules do not include all "non-carrier real estate" of the reporting carrier located within their jurisdiction, they shall, within 30 days from the date of transmittal by the Department, object to the classification adopted by the reporting railroad.  Their objection shall be filed with the Department and it shall set forth the location and nature of the property alleged to be classified improperly and the basis for the allegation. The Department thereupon shall consider the facts presented and, if necessary, request additional information from the Chief County Assessment Officer or the railroad or both.  Within 60 days after receiving the objection, the Department shall determine whether the property is "non-carrier real estate" or "operating property" and notify the local assessment officers and the reporting carrier of its decision.  An application for hearing shall be made in the time and manner provided by Section 8-35 of the Property Tax Code [35 ILCS 200/8-35].  Non-carrier real estate which includes improvements owned by lessees shall be listed in the railroad books as property of the railroad.

 

(Source:  Amended at 20 Ill. Reg. 13611, effective October 3, 1996)

 

Section 110.110  Procedures for Assessment of Pollution Control Facilities and Low Sulphur Dioxide Emission Coal Fueled Devices

 

a)         Assessment Procedure

 

1)         The Department shall assess property which has been certified by the Illinois Pollution Control Board to be a pollution control facility or a low sulphur dioxide emission coal fueled device in accordance with Section 11-25 or Section 11-50 of the Property Tax Code [35 ILCS 200/11-25 and 11-50] and this Part.

 

2)         Pollution control facilities are to be valued for property tax purposes in relation to the fair cash value of their economic productivity to their owners.  For the purpose of determining the fair cash value of any pollution control facility the Department shall take into consideration the actual or probable net earnings attributable to the facility (capitalized on the basis of its productive earning value to its owner), the probable net value which could be realized by its owner, if the facility was removed and sold at a fair, voluntary sale (giving due account to the expense of removal and condition of the particular facility) and such other information as the Department may consider relevant.

 

3)         For the purpose of determining the fair cash value of low sulphur dioxide emission coal fueled devices for property tax purposes, the Department shall determine such value to be the net value which could be realized by its owner if the device were removed and sold at a fair, voluntary sale, giving due account to the expense of removal, site restoration, and transportation.

 

4)         Upon receiving written notification from the Pollution Control Board of the issuance of a certificate that property in a county is a pollution control facility or a low sulphur dioxide emission coal fueled device, the Department shall submit to the County Board of Review or County Assessor, as the case may be, a copy of the certification with all available descriptive information of the property so certified.  The Department shall also submit to such Board of Review or County Assessor a notice on Form No. PTAX-400 that the local assessment, if any, which is assigned to the property which has been so certified should be removed from the tax roll.  Such notice also shall recite the first assessment year for which the removal from the local property tax roll is to be given effect.

 

5)         Upon receipt of the notice described in subsection (a)(4) of this Section the County Board of Review or Assessor shall remove from the local property tax rolls, commencing with the assessment year specified in the said notice, any valuation on such local property tax rolls which can be identified as being directly attributable to the specific facility which has been certified as a pollution control facility or a low sulphur dioxide emission coal fueled device.  The county officials shall notify the Department on Form No. PTAX-400 of the action taken.

 

6)         Upon the completion of the original assessments to be made by the Department, it shall publish a full and complete list of such assessments in the State's "official newspaper".  Any person or corporation feeling aggrieved by any such assessment may apply to the Department for a review and correction, if necessary, of the assessment, in the manner provided in Section 110.145 of this Part.

 

b)         Modification, cancellation or revocation

 

1)         In the event that a certificate is modified the Department shall notify the proper local assessing officials of such modification and its effect on the assessed valuation.

 

2)         In the event that a certificate has been cancelled or revoked, the Department shall notify the proper assessing officials who then shall assess the property described in said cancelled or revoked certificate for the assessment years indicated.

 

c)         Jurisdiction to determine character of Pollution Control Facilities

 

            The determination of pollution control facilities or of low sulphur dioxide emission coal fueled devices as real or personal property is within the jurisdiction of the Department.

 

d)         Definitions

 

            "Applicant" means any person whose property has been found to qualify as pollution control facilities.

 

            "Low sulphur dioxide emission coal fueled devices" means those facilities defined in Section 11-40 of the Property Tax Code [35 ILCS 200/11-40].

 

            "Pollution Control Board" means that board which is defined in Section 5 of the Environmental Protection Act [415 ILCS 5/5].

 

            "Pollution Control Facilities" means those facilities defined in Section 11-10 of the Property Tax Code [35 ILCS 200/11-10].

 

e)         Forms

 

1)         The Department shall forward annually Form No. PTAX-401, entitled Annual Return, to the applicant beginning with the first assessment year for which the Department is required to assess the pollution control facility or low sulphur dioxide emission coal fueled device of the applicant.

 

2)         Form No. PTAX-401 shall be filed annually with the Department at its office in Springfield between the 1st day of April and the 1st day of June.

 

(Source:  Amended at 20 Ill. Reg. 13611, effective October 3, 1996)

 

Section 110.112  Procedures for Assessment of Section 515 Low-income Housing Projects

 

a)         Definitions

 

"Section 515 low-income housing project" means a rental apartment facility: developed and managed under a United States Department of Agriculture Rural Rental Housing Program designed to provide affordable housing to low to moderate income families (as defined in 42 USC 1437) and seniors in rural communities with populations under 20,000; that receives a subsidy in the form of a 1% loan interest rate and a 50-year amortization of the mortgage; that would not have been built without a Section 515 interest credit subsidy; and where the owner of the project is limited to an annual profit of an 8% return on a 5% equity investment.  [35 ILCS 200/10-240]

 

"Section 515 low-income housing project certificate" means a document issued to the owner of the property by the State Director of the United States Department of Agriculture, Rural Development Office, certifying that the property described in that document qualifies for assessment as a Section 515 low-income housing project.

 

b)         Assessment of Section 515 Low-income Housing Projects

Beginning on January 1, 2000, except in counties of more than 200,000 that classify property for the purpose of taxation, local property assessment officers shall assess property that has been certified for the year of assessment as a Section 515 low-income housing project in accordance with Section 10-245 of the Property Tax Code [35 ILCS 200/10-245] and the method of valuation provided in this Part.  [35 ILCS 200/10-250]

 

c)         Certification

For a rental apartment facility to be certified as a Section 515 low-income housing project, the owner must file an application for a Section 515 low-income housing project certificate with the State Director of the United States Department of Agriculture, Rural Development Office, in the form and manner prescribed in regulations issued by that office.  If the application is approved, the office will issue to the owner a Section 515 low-income housing project certificate for that property.  [35 ILCS 200/10-250]

 

d)         Submittal of Certificate to Local Assessment Office

For a Section 515 low-income housing project to be assessed under the method of valuation provided under subsection (e) of this Section, the owner must submit by the 1st day of April, for the year 2001 and thereafter, to the local assessment office a copy of the Section 515 low-income housing project certificate issued to him for that property, a copy of the financial statement for the applicable assessment year for that property filed with the United States Department of Agriculture, Rural Development Office, and any other information the local assessment office may request.  [35 ILCS 200/10-250]

 

e)         Method of Valuation

 

1)         Local assessment officers shall assess for local property tax purposes property that has been certified for the year of assessment as a Section 515 low-income housing project at 33⅓% of the fair market value of its economic productivity to the owner.  [35 ILCS 200/10-245]

 

2)         The fair market value of the property's economic productivity to the owner shall be determined by considering the actual or probable net operating income attributable to the project, using a vacancy rate of not more than 5%, capitalized at typical market rates for similar, non-subsidized property. [35 ILCS 200/10-245]

 

3)         In determining the net operating income attributable to the property, property taxes paid cannot be considered as an expense of any kind, and must be deducted if included as an expense in the financial statement, and income and expense items not pertaining to the real property itself cannot be considered in determining net operating income for purposes of valuation under this Part.

 

4)         For the purpose of determining the interest rate to be used in developing the overall market value capitalization rate for a Section 515 low-income housing project, local assessment officers shall use an interest rate that reflects the prevailing cost of cash for other types of commercial real estate in the geographic market area in which the Section 515 low-income housing project is located.  [35 ILCS 200/10-245]

 

5)         Local assessment officers shall use the effective tax rate as a component of the overall market capitalization rate for purposes of valuation under this Part.

 

f)         Cancellation or Revocation of Certificate

In the event that a Section 515 low-income housing project certificate is cancelled or revoked, the local assessment officer shall assess the property described in the cancelled or revoked certificate for the applicable assessment year in accordance with the assessment procedures used for other commercial property in the county.

 

g)         Address

The address to which an owner may submit an application for certification of property as a Section 515 low-income housing project is:  State Director, Rural Development Office, United States Department of Agriculture, 1817 South Neil Street, Champaign, Illinois 61820.

 

(Source:  Added at 25 Ill. Reg. 191, effective December 26, 2000)

 

Section 110.113  Fraternal Organization Assessment Freeze

 

a)         Eligibility

 

1)         Section 10-355 of the Property Tax Code [35 ILCS 200/10-355] provides that, for taxable year 2002 and thereafter, a fraternal organization, or its subordinate organization or entity, may apply for a Fraternal Organization Assessment Freeze on property it owns and uses, provided that it satisfies all of the following requirements in either Group A or Group B:

 

A)        Group A

 

i)          was chartered in the State of Illinois in February 1898;

 

ii)         is an exempt entity under section 501(c)(8) of the Internal Revenue Code (26 USC 501(c)(8)); and

 

iii)        has members who provide direct or indirect financial support for charitable works, such as medical care, drug rehabilitation, or education.

 

B)        Group B

 

i)          had its national headquarters in the State of Illinois on December 31, 1926;

 

ii)         is an exempt entity under section 501(c)(8) of the Internal Revenue Code (26 USC 501(c)(8)); and

 

iii)        has members who provide direct or indirect financial support for charitable works, such as medical care, drug rehabilitation, or education.

 

2)         Section 10-350 of the Property Tax Code provides that for taxable year 2001 and thereafter, a fraternal organization chartered by the State of Illinois prior to 1900, or its subordinate organization or entity, may apply for a Fraternal Organization Assessment Freeze on property it owns and uses, provided that:

 

A)        the fraternal organization prohibits gambling and the use of alcohol on the property;

 

B)        the fraternal organization is an exempt entity under section 501(c)(10) of the Internal Revenue Code; and

 

C)        the members of the fraternal organization provide direct or indirect financial support for charitable works, such as medical care, drug rehabilitation or education.

 

3)         Section 10-360 of the Property Tax Code [35 ILCS 200/10-360] provides that, for the taxable year 2003 and thereafter, a fraternal organization or its affiliated Illinois not for profit corporation chartered prior to 1920 may apply for a Fraternal Organization Assessment Freeze on property it owns or uses, provided that:

 

A)        the fraternal organization is an exempt entity under section 501(c)(2), (c)(8) or (c)(10) of the Internal Revenue Code; and

 

B)        the members of the fraternal organization provide direct or indirect financial support for charitable works, such as medical care, drug rehabilitation or education.

 

b)         Applications

An application form (Form No. PTAX-764 for qualification under Section 10-350 of the Property Tax Code [35 ILCS 200/10-350], Form No. PTAX-765 for qualification under Section 10-355 of the Property Tax Code [35 ILCS 200/10-355] and Form No. PTAX-766 for qualification under Section 10-360 of the Property Tax Code [35 ILCS 200/10-360]) for a Fraternal Organization Assessment Freeze shall be obtained from the Chief County Assessment Officer in the county in which the property is located.  All questions on the application shall be answered completely and the chief presiding officer of the fraternal organization shall sign the form.  Fraternal organizations shall annually submit a notarized application form to the Chief County Assessment Officer on or before January 31 of each assessment year in counties with a population of 3,000,000 or more and December 31 of each assessment year in all other counties.

 

c)         Documentation

            Fraternal organizations shall, at a minimum, attach all required documentation to the initial application form as follows:

 

1)         For qualification under Section 10-350 of the Property Tax Code [35 ILCS 200/10-350] as described under subsection (a)(2), proof of being a qualified fraternal organization, such as a copy of:

 

A)        a charter issued by the State of Illinois prior to 1900;

 

B)        a certification that the fraternal organization was issued an Illinois charter prior to 1900;

 

C)        a certification that the fraternal organization was chartered by a qualified fraternal organization that was issued an Illinois charter prior to 1900; or

 

D)        a certification that the fraternal organization is subordinate to a qualified fraternal organization that was issued an Illinois charter prior to 1900.

 

2)         For qualification under Section 10-355 of the Property Tax Code [35 ILCS 200/10-355] as described for Group A under subsection (a)(1)(A), proof of being a qualified fraternal organization, such as a copy of:

 

A)        a charter for the fraternal organization in the State of Illinois in February 1898;

 

B)        a certification that the fraternal organization was chartered in the State of Illinois in February 1898;

 

C)        a certification that the fraternal organization was chartered by a qualified fraternal organization that was chartered in the State of Illinois in February 1898; or

 

D)        a certification that the fraternal organization is subordinate to a qualified fraternal organization that was chartered in the State of Illinois in February 1898.

 

3)         For qualification under Section 10-355 of the Property Tax Code [35 ILCS 200/10-355] as described for Group B under subsection (a)(1)(B), proof of being a qualified fraternal organization, such as a copy of:

 

A)        historical records or other evidence establishing that the fraternal organization had its national headquarters in the State of Illinois on December 31, 1926;

 

B)        a certification that the fraternal organization had its national headquarters in the State of Illinois on December 31, 1926; or

 

C)        a certification that the fraternal organization is subordinate to a fraternal organization that had its national headquarters in the State of Illinois on December 31, 1926.

 

4)         For qualification under Section 10-360 of the Property Tax Code [35 ILCS 200/10-360] as described under subsection (a)(3), proof of being a qualified fraternal organization, such as a copy of:

 

A)        a charter issued by the State of Illinois prior to 1920;

 

B)        a certification that the fraternal organization was chartered in Illinois prior to 1920; or

 

C)        a certification that the fraternal organization was affiliated with a qualified fraternal organization that was chartered in Illinois prior to 1920.

 

5)         Proof of having exempt status under section 501(c)(10) of the Internal Revenue Code (26 USC 501(c)(10)) for qualification under Section 10-350 of the Property Tax Code [35 ILCS 200/10-350], or under section 501(c)(8) of the Internal Revenue Code (26 USC 501(c)(8)) for qualification under Section 10-355 of the Property Tax Code [35 ILCS 200/10-355], or under section 501(c)(2) of the Internal Revenue Code (26 USC 501(c)(2), (c)(8), (c)(10)) for qualification under Section 10-360 of the Property Tax Code [35 ILCS 200/10-360], such as a copy of:

 

A)        a group exemption letter from the Internal Revenue Service to a fraternal organization, plus its annual filing to the Internal Revenue Service listing any other fraternal organizations covered by the letter;

 

B)        a U.S. Form 990; or

 

C)        a determination letter issued in response to U.S. Form 1024 by the Internal Revenue Service.

 

6)         Proof of having ownership or other legal or equitable interest in the property, such as a copy of:

 

A)        a deed;

 

B)        a contract-for-deed;

 

C)        a trust document;

 

D)        a title insurance policy;

 

E)        an organizational agreement;

 

F)         an incorporation document;

 

G)        a court order; or

 

H)        an affidavit of adverse possession.

 

7)         Copies of leases or contracts concerning the property, if applicable.

 

d)         Verification

            The Chief County Assessment Officer of each county may verify information contained on applications for a Fraternal Organization Assessment Freeze by any of the following methods:

 

1)         Requiring each applicant, at the time of filing an application, to produce for inspection by the Chief County Assessment Officer, or a designee, any or all of the documentation specified in subsections (b) and (c);

 

2)         Establishing uniform audit guidelines and procedures for determining under what circumstances additional documentation will be required from applicants and what procedures will be used to obtain that documentation from applicants;

 

3)         Examining under oath the affiant on the application or any other member of the fraternal organization, chartered fraternal organization, or subordinate fraternal organization; and

 

4)         Examining any public records or conducting an investigation to determine the identity of persons using the property for the assessment year.

 

(Source:  Amended at 32 Ill. Reg. 13253, effective July 28, 2008)

 

Section 110.115  Non-Homestead Exemption Proceedings

 

a)         Contents of exemption application

            An application form for a non-homestead property tax exemption shall be obtained from the Board of Review or Board of Appeals in the county in which the property is located.  The applicant shall use the appropriate application form (Form No. PTAX-300-R (religious), PTAX-300-FS (federal or State agency) or PTAX-300 (all other property)), shall answer all questions on the form completely and shall sign the form.

 

1)         The applicant shall attach all required documentation to the application form, including, at a minimum, copies of the following:

 

A)        For all exemption application forms:

 

i)          Proof of ownership;

 

ii)         lease(s) or contract(s) concerning the property;

 

iii)        legal description of the property;

 

iv)        parcel index number; and

 

v)         if the exemption would reduce the property's assessed valuation by more than $100,000, copies of the letters the applicant sent notifying affected municipalities, school districts and community college districts of the application.

 

B)        For PTAX-300 (in addition to items in subsection (a)(1)(A) above):

 

i)          Picture(s) of the parcel(s) including any improvements thereon;

 

ii)         affidavit of use;

 

iii)        articles of incorporation and bylaws of the applicant; and

 

iv)        income and expense statements of the applicant for the most recent year.

 

C)        For PTAX-300-R (in addition to items in subsection (a)(1)(A) above):

 

i)          Picture(s) of the parcel(s) including any improvements thereon;

 

ii)         affidavit of use;

 

iii)        articles of affidavit of incorporation and bylaws of the applicant; and

 

iv)        if the property includes a parsonage or convent, a completed parsonage/convent questionnaire.

 

2)         Applications on Form No. PTAX-300 must be notarized.

 

3)         Applications involving multiple deeds and/or multiple parcels:

 

A)        An applicant shall file an application for exemption of multiple parcels acquired by separate deeds on separate application forms unless all four of the following conditions are met:

 

i)          The parcels are contiguous;

 

ii)         all deeds were acquired prior to the year for which the exemption is sought;

 

iii)        the application identifies which parcel index number(s) are associated with each deed; and

 

iv)        the application identifies any variation of use or other qualifying information or characteristic (e.g., leases, photos, affidavits of use, parsonage/convent questionnaires or other information required for the type of exemption application submitted) by parcel index number and deed.

 

B)        An applicant may file an application for exemption of multiple parcels acquired by the same deed on one application form, but the application shall identify any variation of use or other qualifying information or characteristic (e.g., leases, photos, affidavits of use, parsonage/convent questionnaires or other information required for the type of exemption application submitted) by parcel index number.

 

C)        An applicant shall file an application for exemption of a single parcel acquired by multiple deeds on one application form.

 

4)         Applications for exemption shall be filed only on property subject to taxation under the Property Tax Code [35 ILCS 200], for example:

 

A)        If a mobile home is subject to a privilege tax under the Mobile Home Local Services Tax Act [35 ILCS 515], it is not eligible for exemption even though it is used as a parsonage or some other qualifying use.  (However, an applicant may file an exemption application on the land upon which such a mobile home rests.)

 

B)        A leasehold estate taxable under Section 9-195 of the Property Tax Code [35 ILCS 200/9-195] shall be eligible for exemption where the lessee and the use of the leasehold qualify for an exemption.  An application for exemption of a leasehold estate shall be filed by the lessee.

 

5)         For purposes of compliance with this Section, an affidavit of use shall be a signed, dated, notarized, written statement about the use or uses of the property for which an exemption application is made.  The statement shall include at a minimum the parcel index number(s) for the property, the name of the affiant, the relationship of the affiant to the property (i.e., how the affiant acquired personal knowledge about the use of the property) and a detailed description of the actual use or uses of each parcel of property represented by a parcel index number during the year for which the exemption is sought.

 

b)         Filing and accepting a non-homestead exemption application

            An exemption application prepared in accordance with subsection (a) above shall be filed with the Board of Review or Board of Appeals in the county in which the property is located.  The Board of Review or Board of Appeals shall accept an application only if the taxpayer has used the correct application form, has filled out the application completely, has attached the required documentation and, unless the conditions in subsection (a)(3)(A) or (a)(3)(B) above are met, has included only one parcel on the application form.  In counties with more than 3,000,000 inhabitants, the Board of Appeals or Board of Review may require the filing of a complaint form in addition to the exemption application.

 

c)         Determination (recommendation) with respect to an exemption application

 

1)         A Board of Review or Board of Appeals shall consider exemption applications only for the tax year for which that Board is in session.  A Board shall not consider exemption applications for previous or subsequent tax years.  For example, if a 1995 Board is still in session in January of 1996, an application for exemption for the 1996 tax year shall not be considered by that 1995 Board and a determination (recommendation) on that application shall not be made by that Board and forwarded to the Department. Only a Board in session for the 1996 tax year shall consider and determine exemption applications for the 1996 tax year.

 

2)         The Board of Review or Board of Appeals shall make a determination (recommendation) on each application for exemption.

 

d)         Forwarding of statement to Department

            Whenever a Board of Review  or Board of Appeals in any county determines that any property is or is not liable to taxation, and when the question as to the liability of such property to taxation has not previously been judicially determined or there has been a change in ownership, leasehold estate or use of such property since the last such previous determination, it shall be the duty of the Clerk of the Board of Review or, in counties with 3,000,000 or more inhabitants, the Secretary of the Board of Appeals or Board of Review, as the case may be, to  make out and forward to the Department a full and complete statement of all the facts in the case in the appropriate section of or in an attachment to Form No. PTAX-300, PTAX-300-R (religious) or PTAX-300-FS (federal or State agency).

 

e)         Documents to accompany statement forwarded to Department

            Every such statement to the Department shall be accompanied by a copy of the exemption application filed with the Board of Review or Board of Appeals, copies of the documents or other items the applicant is required to file with the exemption application, copies of any written intervention in the procedure before the Board of Review or Board of Appeals, names and addresses of any such intervenors and the determination (recommendation) of the Board of Review or Board of Appeals.  In counties with 3,000,000 or more inhabitants the statement shall also include a copy of the complaint for exemption if one was filed.

 

1)         Additional supporting documents, such as, but not limited to, charters, 501(c)2 or 501(c)3 exemption by the Internal Revenue Service, plat of the property, tax map, floor plan labeled as to actual use of all areas of a building or financial reports, shall be supplied where necessary for determination of exemption or requested by the Department.

 

2)         Every such statement to the Department shall contain the signature of the Clerk of the Board of Review or, in counties with 3,000,000 or more inhabitants, the signature of the Secretary of the Board of Appeals or the Board of Review and the date of the Board's action.

 

f)         In counties with 3,000,000 or more inhabitants, statements made out and forwarded to the Department by the Secretary of the Board of Appeals or Board of Review shall be made in triplicate, the original being forwarded to the Department, one copy being forwarded to the County Assessor, and one copy being retained by the Board of Appeals or Board of Review.

 

g)         In counties with less than 3,000,000 inhabitants, statements made out and forwarded to the Department by the Clerk of a Board of Review shall be made in duplicate, the original being forwarded to the Department and the copy retained by the Board of Review.

 

h)         Department decision

 

1)         If approved by the Department or a court of appropriate jurisdiction, a parcel receiving a non-homestead exemption shall not be removed from the property rolls, but shall instead be retained on the assessment listing. Approved parcels shall be coded exempt or in some other way identified as being a non-homestead exemption.  All coding or identification shall be made in such fashion that the general public may readily discern the exempt status of the property.

 

2)         Upon making a determination with respect to an application for a property tax exemption pursuant to Section 16-70 or Section 16-130 of the Property Tax Code [35 ILCS 200/16-70 and 16-130], copies of the Department's decision will be mailed to the applicant, to any intervenors, to the Clerk of the Board of Review or Board of Appeals, as the case may be, to the County Assessor in counties that have a County Assessor, to the County Collector in counties with 3,000,000 or more inhabitants, and to the County Clerk in counties with fewer than 3,000,000 inhabitants.

 

3)         Intervenors shall be either an entity with an interest in the property or a taxing district within whose territory the property lies in whole or in part.  Intervenors shall have intervened in writing in the consideration of the application at the Board of Review or Board of Appeals level prior to such Board's determination (recommendation) or at the Department level prior to the Department's decision.

 

4)         The Department's decision shall allow the exemption (on Form No. PTAX-301-C), allow a partial exemption (also on Form No. PTAX-301-C) or deny the exemption (on Form No. PTAX-301 or Form No. PTAX-301-B).  A partial exemption shall allow the exemption for a portion of the subject property for the entire year, allow the exemption for the entire subject property for a portion of the year, or allow the exemption for a portion of the subject property for a portion of the year.

 

i)          Department hearings and administrative review

 

1)         An applicant for exemption who feels aggrieved by a Department decision denying an exemption or allowing only a partial exemption shall not file another exemption application on the property for the same tax year but shall request a hearing pursuant to subsection (i)(2) below.  If a Board of Review or Board of Appeals forwards an exemption application filed by the same applicant on the same property for which the Department has already rendered a decision for that tax year, the Department shall return the application to that Board.

 

2)         Pursuant to Section 8-35 of the Property Tax Code [35 ILCS 200/8-35] and 86 Ill. Adm. Code 110.145, a written application for a hearing before the Department on the Department's decision with respect to an exemption shall be filed within 20 days after the Department's notice of decision is mailed.

 

3)         Pursuant to Section 8-40 of the Property Tax Code [35 ILCS 200/8-40] and the Administrative Review Law [735 ILCS 5/Art. III], a final Department decision following a Department hearing shall be subject to administrative review.

 

j)          When non-homestead exemption records are destroyed by the county pursuant to the Local Records Act [50 ILCS 205], the original copies of the Department's decision shall be retained for each parcel remaining exempt.  In lieu of Exemption Approval Certificates destroyed prior to the effective date of these provisions, and in response to the Department's exemption field audits, the Clerk of the Board of Review may provide copies of the disposal records together with a signed affidavit attesting to the specific exemption approvals destroyed, by property and year of exemption.  Such disposal record and affidavit shall serve in place of the Approval Certificate for purposes of the Department's authority granted pursuant to Section 15-25 of the Property Tax Code [35 ILCS 200/15-25].

 

k)         Annual certificate of status of exemptions

            Pursuant to Section 15-10 of the Property Tax Code [35 ILCS 200/15-10], an owner of property or owner of a beneficial interest in property that has been determined by the Department or a court to be exempt shall file annually by January 31 with the Chief County Assessment Officer an affidavit stating whether there has been any change in the use, ownership or leasehold of the property or status of such owner or lessee.  The affidavit shall state the nature of such change.  Property owned by the United States that has been determined by the Department or a court to be exempt shall not require an affidavit pursuant to this subsection (k).

 

l)          Obligation to file copies of leases or agreements

            Except as modified in Section 15-55 (State-owned property) of the Property Tax Code [35 ILCS 200/15-55], the owner of property that has been determined to be exempt or the owner of the beneficial interest in property that has been determined to be exempt shall file with the Chief County Assessment Officer a copy of any lease, loan or agreement that makes the property available for profit along with a complete description of the premises as required in Section 15-15 of the Property Tax Code [35 ILCS 200/15-15].

 

m)        Notification after change in use, leasehold estate or ownership

            Pursuant to Section 9-185 of the Property Tax Code [35 ILCS 200/9-185], if any property listed as exempt has a change in use or a change in leasehold estate the titleholder of record shall notify the Chief County Assessment Officer of the change within 30 days.  Also pursuant to Section 9-185, if there has been a purchase, grant, taking or transfer of any property listed as exempt, the transferee shall notify the Chief County Assessment Officer within 30 days.  The notice from the titleholder or transferee shall be in writing, shall be sent by certified mail, return receipt requested, and shall include the information required in Section 15-20 of the Property Tax Code [35 ILCS 200/15-20].

 

(Source:  Amended at 20 Ill. Reg. 13611, effective October 3, 1996)

 

Section 110.116  Charitable Exemption Eligibility: Low Income Housing Projects

 

a)         The legislature has expressly determined that property otherwise qualifying for an exemption under the charitable exemption Section of the Illinois Property Tax Code shall not lose its exemption because the legal title is held:  

 

1)         by an entity that is organized solely to hold that title and that qualifies under paragraph (2) of section 501(c) of the Internal Revenue Code or its successor, whether or not that entity receives rent from the charitable organization for the repair and maintenance of the property;

 

2)         by an entity that is organized as a partnership or limited liability company, in which the charitable organization, or an affiliate or subsidiary of the charitable organization, is a general partner of the partnership or managing member of the limited liability company, for the purposes of owning and operating a residential rental property that has received an allocation of Low Income Housing Tax Credits for 100% of the dwelling units under section 42 of the Internal Revenue Code of 1986 as amended; or

 

3)         for any assessment year including and subsequent to January 1, 1996 for which an application for exemption has been filed and a decision on which has not become final and nonappealable, by a limited liability company organized under the Limited Liability Company Act provided that:

 

A)        the limited liability company's sole member or members, as that term is used in Section 1-5 of the Limited Liability Company Act, are the institutions of public charity that actually and exclusively use the property for charitable and beneficent purposes;

 

B)        the limited liability company is a disregarded entity for federal and Illinois income tax purposes and, as a result, the limited liability company is deemed exempt from income tax liability by virtue of the Internal Revenue Code section 501(c)(3) status of its sole member or members; and

 

C)        the limited liability company does not lease the property or otherwise use it with a view to profit. [35 ILCS 15-65]

 

b)         The Illinois Supreme Court has held that charitable property tax exemptions are constitutional as well as statutory and must comply with court determinations setting out factors that must be satisfied in order for the exemption to be granted.  The exemption requires both charitable ownership and charitable use of the property. 

 

c)         The Requirement of Charitable Ownership

A Low Income Housing Project (Project) owned by a partnership or limited liability company and financed with an allocation of federal Low Income Housing Tax Credits (tax credits) pursuant to section 42 of the Internal Revenue Code of 1986, as amended (Code section 42), will satisfy the charitable ownership requirement for exemption and any for-profit entity's involvement to acquire tax credits as a limited partner or limited liability company member (LLC Member) shall be viewed as a financing mechanism in that the limited partner or LLC Member does not have the usual indicia of ownership when the following requirements are satisfied:

 

1)         The general partner of the partnership or managing member of the limited liability company shall be a charitable organization, or a wholly-owned or controlled affiliate or subsidiary of the charitable organization. The charitable organization must qualify as a charitable organization under Illinois law as established by statute and the relevant guidelines created by the Illinois Supreme Court.

 

2)         The project must have an extended low-income housing commitment in accordance with Code section 42(h)(6) (Extended Use Agreement) co-signed by an authorized tax credit allocating agency. The Extended Use Agreement must be recorded against the property. The Extended Use Agreement and/or other written agreements with federal, State, or local government agencies, municipalities, or other charitable organizations at a minimum must evidence the following:

 

A)        100% of the residential rental units in the project are subject to and operated in accordance with the requirements of Code section 42; and

 

B)        the targeted underserved populations in need of housing that will be served by the project; and

 

C)        the support services to be provided by the charitable organization to the target populations and/or the projected operating support to be provided by the charitable organization for the project.

 

d)         Requirements of the General Partner or Managing Member

 

1)         The general partner of the partnership or managing member of the limited liability company shall manage and control the day-to-day operations of the project, and shall have the exclusive rights to select project tenants, determine (in consultation with the charitable organization or a third-party service provider) whether and to what extent supportive services may be offered to a tenant, and whether a tenant has fulfilled the terms of his or her tenancy, including whether the tenant has fulfilled the non-eviction policy requirements (as defined in subsection (f)(1)).  The general partner or managing member shall also select and supervise the property manager for the project.

 

2)         The partnership or limited liability company shall grant and execute, with the for-profit entity's written consent, a right of first refusal in favor of the charitable organization or the general partner or managing member to purchase and acquire the project on terms no less favorable than required by Code section 42(i)(7), or such other terms as may be required by federal statute, regulation or directive.

 

e)         Limitations on the Investors

The investors, whether a limited partner of a partnership or LLC Member (the investors), may not receive any profit or monetary benefit from the sale or operations of the project other than the tax credits or tax losses incurred or received by the partnership or limited liability company relating to the project. Provided that all other current debts and obligations of the partnership or limited liability company have been paid and operating reserves for the project are fully funded, some additional benefits to the investors may be permitted provided that they are de minimus and consistent with Code section 42. 

 

f)         The Requirement of Charitable Use

In addition to satisfying the charitable ownership requirement, the project must also be charitably used.  A project shall be considered in exempt charitable use if the following factors are satisfied:

 

1)         The partnership or limited liability company must adopt and maintain a policy not to evict a tenant for non-payment of rent or other residency fees or charges if:

 

A)        the non-payment is due solely to the tenant's financial inability to pay the project's rent, fees or charges;

 

B)        the tenant has documented his or her financial inability to pay in accordance with the charitable organization's policies and procedures (the non-eviction policy);

 

C)        the partnership or limited liability company must publish and communicate in writing its non-eviction policy to the project's tenants;

 

D)        the partnership or limited liability company must not evict a tenant for his or her documented inability to pay rent in violation of the non-eviction policy; and

 

2)         The partnership or limited liability company shall document charitable support, whether financial or in-kind, that it will provide to the project or the project's tenants.

 

A)        Charitable support in the form of support services must be sufficient to address the needs of the project's target populations and may include but is not limited to: vocational training; lifestyle counseling; health screenings and referrals; recreational activities for elderly persons; providing access to alcohol or drug counseling or other counseling services; social skills and functional literacy training; and educational opportunities.

 

B)        Charitable support in the forms of operating deficit and related guaranty obligations from the general partner, managing member or charitable organization controlling the general partner or managing member for the project, or operating subsidies actually provided or projected to be provided by general partner, managing member or charitable organization controlling the general partner or managing member shall be documented.

 

3)         The partnership agreement or operating agreement shall provide that, in the event of a conflict between the obligations of the charitable organization (in its capacity as general partner or managing member) to operate the partnership or limited liability company in furtherance of the charitable organization's tax exempt purposes and any duty it may have to maximize profits of the partnership or limited liability company for the investor, the charitable purposes of the charitable organization shall control.

 

g)         Affidavit of Compliance

The partnership or limited liability company shall include, in addition to the usual requirements, a certification in its annual Affidavit of Use submitted to the chief county assessment officer that the partnership or limited liability company, as applicable, is in compliance with the provisions of the Extended Use Agreement and has not received an Internal Revenue Service Form 8823 (or successor IRS form) from the allocating agency for non-compliance in the previous year that it failed to cure timely to the allocating agency's satisfaction. The counties shall have the authority to create and require their own annual Affidavits of Use and request additional information as needed to verify compliance with the statute and this Section.

 

(Source:  Added at 34 Ill. Reg. 6921, effective April 29, 2010)

 

Section 110.120  Oil Right Lessees and Producers

 

a)         Every lessee corporation, individual or unincorporated business which leases oil or natural gas rights or which operates oil-producing or natural gas-producing properties in Illinois shall make return of the real property connected with such lease or the property it operates on Form No. PTAX-186.

 

b)         Form No. PTAX-186 shall be filed annually with the Chief County Assessment Officer between the 1st day of April and the 1st day of June.

 

(Source:  Amended at 20 Ill. Reg. 13611, effective October 3, 1996)

 

Section 110.125  Reports to be Filed with the Department

 

a)         County Clerks shall transmit annually to the Department the following statements within 30 days after the date when the collector's books are completed:

 

1)         Summary abstracts of valuations, levies, rates and extensions of taxes in their respective counties on Form No. PTAX-250.

 

2)         Abstracts of valuation, levies, rates and extensions of taxes for tax districts in their respective counties on Form Nos. PTAX-251, PTAX-252, PTAX-253 and PTAX-254.

 

3)         Abstract of aggregate tax increment equalized assessed valuation (current EAV less the initial EAV of the area), rates, extensions, initial equalized assessed valuation, tax increment financing extension that is based on parcel by parcel distribution and names of taxing districts in Tax Increment Allocation Financing Redevelopment Project Area, on Form No.  PTAX-251-TIF.

 

4)         Abstracts of abatements, number and types of parcels and taxing districts for general abatements of taxes on Form No. PTAX-255-TA.

 

5)         Abstracts of valuations removed from rate calculation, rates, amounts of taxes abated, number and types of parcels and taxing districts for enterprise zones on Form No. PTAX-255-EZA.

 

6)         Report of the names of new taxing districts in the county, the name of the home county for each new taxing district and the names of any overlapping counties for each new district on Form No. PTAX-256.

 

b)         County clerks shall also transmit to the Department the following statements:

 

1)         Abstracts of property assessments in their respective counties within 30 days after receipt of assessment books from a Board of Review or Board of Appeals on Form No. PTAX-260-A.

 

2)         The creation of new and the dissolution of old taxing districts and all changes in boundaries of existing districts shall be reported within 30 days after any such creation, dissolution or change becoming effective on Form No. PTAX-270.

 

3)         Report of original equalized assessed valuations and equalized assessed valuation changes for school districts due to Property Tax Appeal Board decisions on Form No. PTAX-610 by April 30.

 

4)         Report of any alterations to the taxing districts that make up each aggregate rate within the county as identified on the aggregate listing on the Department's PTA 205-10 report.

 

5)         In counties with 3,000,000 or more inhabitants, an annual list of the additional equalized assessed valuation loss to schools due to the increase in the amount of the Senior Citizens Homestead Exemption and the General Homestead Exemption as required by 105 ILCS 5/18-8 by April 1.

 

6)         Within 30 days after receipt of a request by the Department, certification of the portion of prior year equalized assessed values of overlapping taxing districts in each township on Form No. PTAX-292.

 

c)         Boards of Review in counties of fewer than 3,000,000 inhabitants shall transmit annually to the Department reports of equalization of the various assessment districts and reclassification of property in their respective counties within 10 days after adjournment on Form Nos. PTAX-204 and 204-R.

 

d)         County Treasurers shall annually, during the month of December, transmit to the Department abstracts of taxes collected, protested, delinquent and the net collections available for distribution in their respective counties on Form No. PTAX-255.

 

e)         Chief County Assessment Officers shall transmit annually to the Department:

 

1)         Abstracts of local assessments of non-carrier real estate owned by a railroad company on Form No. PTAX-538.

 

2)         Abstracts of property assessments and reclassification of property prior to action by a Board of Review or Board of Appeals within 30 days after returning the county assessment books for the entire county to the Board of Review or Board of Appeals on Form Nos. PTAX-280-A and 280-R.

 

3)         In counties of fewer than 3,000,000 inhabitants, reports of equalization of assessments, within 10 days after he or she presents the verified assessment books to the Board of Review, on Form No. PTAX-204-S/A.

 

4)         Reports of non-farm parcels which have a final assessed value for the year exceeding $999,999 on Form No. PTAX-282.

 

(Source:  Amended at 23 Ill. Reg. 14759, effective December 8, 1999)

 

Section 110.130  Hearings and Records of Chief County Assessment Officers

 

In all counties in this State:

 

a)         Hearings

            All hearings held by the Chief County Assessment Officer in support of or in opposition to a proposed revision or correction in assessed valuation shall be open to the public.  All files maintained by the Chief County Assessment Officer and relating to the assessed valuation of any property and all complaints, supporting documents, and other evidence submitted by the property owner in support of a proposed revision and correction of valuation shall be available for inspection by the public at the times and subject to the restrictions provided in Section 14-30 of the Property Tax Code [35 ILCS 200/14-30].

 

b)         Records

 

1)         Except where certain duties may be granted to the Recorder under Section 5-1108 of the Counties Code [55 ILCS 5/5-1108], the Chief County Assessment Officer in counties with fewer than 3,000,000 inhabitants shall prepare and maintain tax maps, lists of property owners' names and addresses and property record cards for all of the real estate within their jurisdiction in the form prescribed by the Department in the Illinois Real Property Appraisal Manual, provided that a Chief County Assessment Officer shall not duplicate the work of any full-time Township Assessor or Multi-township Assessor, but may maintain duplicate copies of such records.  Property record cards may be established and maintained on electronic equipment or microfiche, but if so maintained they shall be reasonable facsimiles of forms prescribed or approved by the Department.  Upon request and payment of a reasonable fee established by the custodian, a copy or printout of a property record card shall be provided to any person.

 

2)         The local assessment officers shall cause buildings and other improvements on each lot or parcel of land to be measured and described to a reasonable extent and classified as to use and construction, and such measurements, computations (sometimes referred to as the "computation ladder"), description and classification shall be entered upon the property record card of each such lot or parcel of land in the manner prescribed by the Department in the Illinois Real Property Appraisal Manual.

 

3)         The local assessment officers shall enter upon the property record card of each town or city lot or parcel of land the elements (or basis) of valuation and computations which shall be recorded in the manner prescribed by the Department in the Illinois Real Property Appraisal Manual and which are taken into consideration by the local assessment officers in ascertaining and determining the fair cash value of each town or city lot or parcel of land and of each improvement thereon, including the elements (shown by percentages or otherwise) which were taken into consideration as enhancing or detracting elements (such as depth, corner, alley, railway or other elements).

 

4)         Property tax maps, lists of property owners and property record cards previously prepared and maintained on the basis of standards and procedures substantially similar to those outlined in the Illinois Real Property Appraisal Manual may be retained and maintained.

 

5)         Property record systems, including tax maps, lists of property owners and property record cards, including appraisals, prepared and established by individuals, firms or corporations under contract with counties in accordance with Section 5-1068 of the Counties Code [55 ILCS 5/5-1068] shall be prepared in accordance with Section 110.130(b) of this Part.  Such systems and records shall provide information useful to assessment officials, but shall not be considered assessments nor limit the powers and duties of assessing officials.

 

(Source:  Amended at 20 Ill. Reg. 13611, effective October 3, 1996)

 

Section 110.135  Review of Assessments - Counties of 3,000,000 or More

 

a)         In counties having 3,000,000 or more inhabitants, upon the completion of the valuations and assessments of all parcels of land and improvements thereon, in each town or taxing district, and before the revision thereof, such valuations and assessments shall be tabulated and abstracted by sections, divisions, subdivisions and such other convenient units of area as may be practicable in each town or taxing district.  Such abstract shall include the following information concerning each individual parcel of land and the improvements thereon:

 

1)         Volume, page and line of assessment book;

 

2)         property index number;

 

3)         address of property;

 

4)         dimensions of lot or land;

 

5)         legal description appearing in assessment books;

 

6)         valuation of land;

 

7)         valuation of improvements;

 

8)         total valuation of land and improvements;

 

9)         assessment of land;

 

10)       assessment of improvements.

 

b)         When such abstract for each town or taxing district is completed, such abstract shall remain in the office of the County Assessor, and any changes in valuations or assessments upon review or revision by the County Assessor shall be entered in such abstract before entry in the assessment books.

 

c)         All hearings in the review or revision of the assessment of real estate by the County Assessor, Board of Review or Board of Appeals shall be held in open, public meetings of the respective officers.

 

d)         The correction or revision of individual assessments by the County Assessor may be made on his own initiative or upon complaint in writing by any taxpayer.  The review thereof by the Board of Appeals shall be made only on the written complaint of owners or other taxpayers or their duly authorized agents, which complaints shall state the facts upon which they are based and shall be under oath.  The Board of Review shall, upon written complaint or request by a taxpayer or affected taxing district and upon good cause shown, revise, correct, alter or modify any assessment of real property.  The Board of Review may, upon written motion of one or more members of the Board and upon good cause shown, revise, correct, alter or modify any assessment of real property regardless of whether the taxpayer or owner has filed a complaint or request with the Board.  Before increasing an assessment the Board of Review shall give notice and the opportunity to be heard to the affected person.  Before reducing an assessment on its own motion, the Board of Review shall give notice to the Assessor or Chief County Assessment Officer who certified the assessment and give that Assessor or Chief County Assessment Officer the opportunity to be heard.  The Board of Review shall give all taxing districts an opportunity to be heard on the matter.

 

e)         All complaints shall be filed on the proper form prescribed by the Department, which form shall be provided to the complainants by the County Assessor, Board of Review or Board of Appeals. Reasonable notice of hearings on such complaints shall be given to the complainants or owners in writing at the address so given, or otherwise as provided by law.

 

f)         Every decision by the County Assessor, Board of Review or Board of Appeals making a change in any assessment shall be publicly announced.  The reason therefor shall be stated briefly, and minutes of the decision and reasons shall be entered or caused to be entered in a record of the proceedings, which record shall be permanently preserved and be open to public inspection, and a notation of each change, together with the complaint number on which it is based, shall be made in the assessment books in ink of a color different from that already appearing therein.  Written notice of the action by the Board of Review shall be mailed to a taxpayer whose assessment has been increased or decreased or to a taxpayer who has filed a complaint in writing with the Board of Review and whose assessment was not changed.  A copy of the notice shall be given to an Assessor or Chief County Assessment Officer whose assessment was reversed or modified by the Board of Review.

 

            The written notice shall set forth the assessed valuation prior to action by the Board of Review and after final action by the Board.  The notice shall state that the assessed value as certified to the County Clerk will become the locally assessed value for that year and succeeding years unless revised.  The notice shall specify the facts upon which the Board's decision is based.  For actions by the Board of Review with regard to residential property with 6 units or less beginning with assessments made for the 1996 assessment year and with regard to all other property beginning with assessments made for the 1997 assessment year, the notice shall include the following language:  "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."

 

g)         In case any valuation of real property is changed, the decision or the reason therefor shall show the elements of value as defined on the property record card which Section 110.130 of this Part requires to be kept and which was at fault, and definite corrections shall be made on such card in such manner as to preserve the exact form of the information contained on such card.  A notation shall also be made on each such card showing the complaint number on which any changes made thereon are based, and if any such changes are made on motion of the County Assessor, Board of Review or the Board of Appeals, such fact shall also be recorded on such card.  All such changes in assessed valuations shall be so entered on the property record card, or a photostatic copy thereof, as to show the changes, without erasure or obscuration of the existing words or figures on the card and, where necessary, such changes may be made on a separate card permanently attached to the property record card.

 

h)         The record cards provided for in Section 110.130 of this Part shall be filed by sections, blocks and parcels and shall be kept and maintained as permanent records by the County Assessor.  Such record card shall be maintained in corrected form; when corrections are made in any record card, the same shall be preserved in the office of the County Assessor as other originals are preserved.

 

i)          In case any property is found not to be taxable according to the procedures set forth in Section 110.115 of this Part, the decision, or the reason therefor, shall be made to appear and the correction entered upon the property record card.  No change shall be made in any assessment until the basis for the same first shall be entered on the property record card.

 

j)          A copy of the land index maps, required by Section 110.130 of this Part shall be made available in the office of the County Assessor for public inspection at all reasonable times after the real estate assessment list is certified to the County Clerk.

 

(Source:  Amended at 20 Ill. Reg. 13611, effective October 3, 1996)

 

Section 110.140  Board of Review Procedures and Records – Counties of Less than 3,000,000

 

a)         In all counties of the State having a population of less than 3,000,000:  Boards of Review shall accept complaints on real estate assessments, draw certificates of error, notify parties of hearings to be held, record their proceedings and docket all cases on forms prescribed by the Department.

 

1)         All Boards of Review shall provide complainants with, and shall require that objections on real estate assessments be filed on Form No. PTAX-230.

 

2)         All complaints shall be made in duplicate.   The Board shall retain the original and shall forward the copy to the Assessor or Chief County Assessment Officer who certified the assessment.

 

3)         In all cases where a change of assessed valuation of $100,000 or more is sought, the Board of Review shall also serve a copy of the petition on all taxing districts as shown on the last available tax bill at least 14 days prior to the hearing on the complaint.

 

b)         When errors (other than errors of judgment as to the value of any real property) in assessment of any property are discovered or brought to the attention of any Board of Review at any time before judgment, it shall issue a certificate of error on Form No. PTAX-238 to the person or corporation erroneously assessed, which certificate shall set forth the nature of the error and the cause or causes which operated to produce such error or mistake.  After the certificate has been endorsed by a majority of the Board of Review and the Chief County Assessment Officer, the certificate may be used as evidence in any court of competent jurisdiction.  The issuance of a certificate of error shall not reduce a tax except as ordered by a court.

 

c)         After a Board of Review has issued a certificate of error and it has been endorsed properly by the Chief County Assessment Officer, two copies of the certificate of error shall be made, one copy given to the County Clerk and one copy given to the County Collector.

 

d)         The notice of hearing to all taxpayers who have filed complaints on real estate shall be prepared on Form No. PTAX-229-A and sent to proper parties within a reasonable time before the hearing date.

 

1)         All hearing notices shall be made in triplicate.  The original shall be sent to the complainant.  One of the two copies retained by the Board of Review shall be forwarded to the Chief County Assessment Officer.

 

2)         If the owner is not the complainant, an additional copy of the notice shall be prepared and sent to such owner.

 

e)         When a Board of Review contemplates revising an assessment on its own motion, notice shall be sent to the owner of the property concerned or his agent on Form No. PTAX-229.

 

1)         All such notices shall be made in triplicate.  The original copy shall be sent to the taxpayer.  Two copies shall be retained by the Board, one of which copies shall be forwarded to the Chief County Assessment Officer.

 

2)         Each Board of Review shall increase or reduce the entire assessment of farm dwellings and sites and nonfarm real property, or of any class included therein if, in its opinion, the assessment has not been made upon the proper basis, and may equalize the assessment of farm dwellings and sites and nonfarm real property, by increasing or reducing the amount thereof, in any township, or part thereof, or any portion of the county as may, in its opinion, be just.  Each Board of Review shall increase or reduce the entire assessment of farmland, or farm buildings, or both, in each township if in its opinion, the assessment has not been made on the proper basis.  The assessment of any class of property or of any township or part thereof, or any portion of the county, shall not be increased until the Board shall have published a notice in a newspaper of general circulation published in the county, of such proposed increase and shall have given the owners of the property affected, or anyone representing them, or other citizens of said territory, an opportunity to be heard within 20 days after the date of such publication.  The Chief County Assessment Officer and the Township Assessor or Multi-township Assessor shall have like opportunity to be heard thereon.

 

f)         Boards of Review shall keep a record of their proceedings in a minute book patterned after Form No. PTAX-243.  The date and time of meeting, members present, nature of the business transacted, date adjourned to and the signature of the clerk should be entered for each session in this book.

 

g)         Each Board of Review shall supplement the record of proceedings by keeping a separate docket of cases on Form No. PTAX-244. The docket shall indicate the type or types and class or classes of property, the assessment by the assessor, the final assessment fixed by the Board of Review and the increase or decrease in assessment from the assessor's assessment.

 

(Source:  Amended at 20 Ill. Reg. 13611, effective October 3, 1996)

 

Section 110.141  Farmland Factor Review Procedures (Repealed)

 

(Source:  Repealed at 10 Ill. Reg. 11284, effective June 16, 1986)

 

Section 110.145  Practice and Procedure for Hearings on Property Tax Matters Before the Illinois Department of Revenue

 

a)         All complaints, petitions or answers in any proceeding before the Department and every motion or application in relation thereto and all letters and telegrams shall be addressed to the Department at its office in Springfield.

 

b)         All applications for review of assessments made by the Department shall be in writing, and may contain a brief of the points and authorities relied upon, and shall be signed by the petitioner or applicant in person or by counsel.  All subsequent communications, briefs and written arguments shall be likewise signed.  Application for review and correction of any assessment shall be filed with the Department within 10 days from the date of publication of the assessment in the State "official newspaper".  When application for review is made, the assessment decision complained of shall be further considered by the Department and notice shall be given of its decision by certified mail.

 

c)         An application for a hearing shall be filed by any party who feels aggrieved by a decision of the Department where review of an assessment has been made upon application or where an exemption decision has been made, and notice has been given of the Department's decision.  Such application for hearing shall be in writing and shall be filed with the Department within 20 days after said decision has been rendered and notice thereof mailed.  Petitions for hearing shall state concisely the mistakes alleged to have been made or the new evidence to be presented.

 

d)         The Department shall provide a reporter to make a transcript of the proceedings of the hearing, which transcript shall belong to the Department and become a part of its official record.  A transcript of the record made at such hearing may be obtained upon payment of the charge set forth in Section 110.150 of this Part.

 

e)         All hearings before the Department will be held at the time and place designated by the Department.  All such hearings shall be public.

 

f)         Only one copy of exhibits filed before the Department is required for exemption matters, but in other matters the Department shall require three copies.

 

g)         Hearings by the Department on tentative equalization factors under Section 17-20 of the Property Tax Code [35 ILCS 200/17-20] and on apportionment of taxes for taxing districts that lie in two or more counties under Section 18-155a [35 ILCS 200/18-155a] shall be conducted pursuant to Sections 17-20 and 18-155a, respectively, and are excluded from Section 110.145 and 86 Ill. Adm. Code 200.

 

h)         The following Sections of the Department rules relating to practice and procedure for hearings shall apply to proceedings conducted under this Part:  200.101, 200.105, 200.107, 200.110, 200.115, 200.120(a) and (c) only, 200.125, 200.130, 200.140(b), (c), (d) and (e) only, 200.145, 200.150, 200.155, 200.160(b), (c), (d), (e), (f), (g) and (h) only, 200.162, 200.165, 200.170, 200.185, 200.190, 200.195, 200.200, 200.210, 200.215, 200.220 and 200.225.

 

(Source:  Amended at 20 Ill. Reg. 13611, effective October 3, 1996)

 

Section 110.150  Records Reproduction

 

Any person who requests the reproduction of any public record from the Department shall secure the copy or copies requested at the following estimated cost of reproduction:

 

a)         Each public record will be reproduced with the Department's equipment for a fee of $1.00 for the first page and $0.50 per additional page when the pages do not exceed legal size.

 

b)         The same price will be charged for copies that are mailed, faxed or picked up.

 

c)         Printed or frequently duplicated documents may be available from the Department for a unit fee that may be less than the rate per page in subsection (a) above.

 

d)         Each public record will be reproduced with the Department's equipment for the estimated cost to the Department when the page exceeds legal size.

 

e)         Each public record which requires reproduction on equipment other than the Department's will be reproduced for the actual cost to the Department.

 

(Source:  Amended at 20 Ill. Reg. 13611, effective October 3, 1996)

 

Section 110.155   Course and Examination Requirements for Board of Review Members

 

a)         Scope

 

1)         This Section applies to all counties except St. Clair County, which elects a Board of Review under Section 6-35 of the Property Tax Code [35 ILCS 200/6-35] and has no course or examination requirements.

 

2)         In order to be eligible to serve as a Board of Review member, interested persons must fulfill the appropriate course and examination requirements specified in subsections (b) and (d) of this Section based on the eligibility requirements set forth in Article 6 of the Property Tax Code [35 ILCS 200/Art. 6] (see Public Act 90-552, effective January 1, 1999).

 

b)         Course and Examination Requirements (see Illustration A)

 

1)         Course Requirements in Non-Commission Counties with Fewer Than 100,000 Inhabitants:  Within one year after taking office, each member of the Board of Review must successfully complete a basic course in assessment practice approved by the Department as required by Section 6-10 of the Property Tax Code [35 ILCS 200/6-10].  Successful completion of the course includes passing the examination that is given as part of the course.

 

2)         Course Requirements in Cook County: Within one year after taking office, each member of the Board of Review, must successfully complete a basic course in assessment practice approved by the Department as required by Section 6-10 of the Property Tax Code [35 ILCS 200/6-10].  Successful completion of the course includes passing the examination that is given as part of the course.

 

3)         Course and Examination Requirements in Non-Commission Counties with Fewer than 100,000 Inhabitants in which the County Board by Resolution Has Required Board Members to Take an Examination in Addition to Taking the Course: Prior to taking office, each member of the Board of Review must successfully complete a basic course in assessment practice approved by the Department as required by Section 6-10 of the Property Tax Code.  Successful completion of the course includes passing the examination that is given as part of the course.  In addition, prior to taking office, each member of the Board of Review must pass the examination prepared and administered by the Department to determine his or her competence to hold office as required by county board resolution under Section 6-10 of the Property Tax Code.

 

4)         Examination Requirements in Non-Commission Counties with 100,000 to 3,000,000 Inhabitants:  Prior to taking office, each member of the Board of Review must pass the examination prepared and administered by the Department to determine his or her competence to hold office as required by Section 6-10 of the Property Tax Code.

 

5)         Examination Requirements in Commission Counties:  Beginning January 1, 1999, for Boards of Review convening for the 1999 assessment year and thereafter, all County Commissioners, prior to serving as the Board of Review, must pass the examination prepared and administered by the Department to determine their competence to hold office as required by Sections 6-30 and 6-32. If the County Commissioners do not serve as the Board of Review, but instead appoint three Board of Review members, each appointee, prior to serving as the Board of Review, must pass the examination prepared and administered by the Department to determine his or her competence to hold office as required by Sections 6-30 and 6-32 of the Property Tax Code.

 

c)         Course Grades

 

1)         A person taking the examination for the course will be presented with a grade notification letter from the Department showing his or her numerical score.

 

2)         A numerical score of 70% or more correct is a passing grade for the course.

 

d)         Examination Requirements

            Except as otherwise provided in subsection (k) of this Section, in order to be eligible to serve as a Board of Review member, interested persons must fulfill the appropriate examination requirements specified in subsections (b)(4), (5) and (6).

 

e)         Examination Requests by Counties

 

1)         Examination Requests in Non-Commission Counties that Appoint a Board of Review:  If the presiding officer of the County Board does not intend to reappoint a member of the Board of Review or reappoint a person whose eligibility is established based on continuous service under subsection (k) or appoint a person from the list of people who have passed the examination maintained by the Department, then the presiding officer of the County Board must make a written request for the Department to give the examination in that county.

 

2)         Examination Requests in Non-Commission Counties that Elect a Board of Review:  If a person not currently on the list of people who have passed the examination maintained by the Department files nomination papers to run for election to the Board of Review, unless his or her eligibility is otherwise established based on continuous service under subsection (k), then the County Clerk must make a written request for the Department to give the examination in that county.  The request for the examination must be made no later than 5 calendar days after the deadline for filing nomination papers for election.

 

3)         Examination Requests in Commission Counties:  If the County Commissioners intend to serve as the Board of Review and any County Commissioner is not eligible because that Commissioner is not on the list of people who have passed the examination maintained by the Department and that Commissioner is not eligible based on continuous service under subsection (k), or if the County Commissioners do not intend to reappoint a person whose eligibility is established based on continuous service under subsection (k) or appoint a person from the list of people who have passed the examination maintained by the Department, then the chairperson of the County Board of Commissioners must make a written request for the Department to give the examination in that county.

 

4)         The Department will administer the examination in a county within 30 calendar days after receipt of a written request made in a manner consistent with the requirements of this subsection (e) or by such later date as is mutually agreed to by the Department and the public official who requested the examination.  However, the examination is subject to cancellation by the Department in accordance with subsections (f)(3) and (h)(3).

 

f)         Publication Procedures for County-Requested Examinations

 

1)         The public official who requests the examination be given must cause a notice prescribed by the Department to be published, at county expense, in a local newspaper of general circulation in the county at least 14 calendar days before the examination is scheduled.

 

2)         The published notice must set forth:

 

A)        the date, time, place and purpose of the examination;

 

B)        the name, location and office hours of a public official in the county to contact for an application form and study materials and for making arrangements to accommodate the needs of a handicapped individual;

 

C)        the name, location, and office hours of a public official in the county accepting completed application forms; and

 

D)        the registration deadline for the examination.

 

3)         Proof of publication must be submitted to the Department by 10:00 A.M. of the State business day before the examination is scheduled.  Proof of publication consists of a copy of the published notice and a certification from the newspaper showing the date of publication.  If proof of publication is not submitted or is submitted in an untimely manner, the Department will cancel the scheduled examination.

 

g)         Location of Examinations

 

1)         The examination will be scheduled by the Department at a handicap-accessible location in a county when that county requests an examination in a manner consistent with the requirements of subsections (e) and (f).

 

2)         Locations and examination dates for regional examinations under Section 6-32 of the Property Tax Code [35 ILCS 200/6-32] will be determined by the Department.

 

h)         Examination Registration Procedures for County-Requested Examinations

 

1)         A person may register for and take the examination in any county where it is scheduled to be given by the Department.

 

2)         Interested persons must register for the examination by delivering a completed application form to the public official specified in the published notice by 10:00 A.M. of the State business day before the examination is scheduled.

 

3)         If no person has registered for the examination by 10:00 A.M. of the State business day before the examination is scheduled, the public official who requested the examination must immediately notify the Department by telephone or facsimile.  The examination may be cancelled at the discretion of the Department.

 

4)         If the examination is held, the Department will accept application forms until the end of the examination.  Any person who arrives late to the examination will be given no additional time in which to register and take the examination beyond the hour specified by the examiner at the beginning of the examination.

 

5)         All persons who register for the examination must specify at least one county for certification of the examination results on the application form.

 

i)          Examination Scores

 

1)         A person taking the examination will be presented with a grade notification letter from the Department showing his or her numerical score.

 

2)         A numerical score of 70% or more correct is a passing grade for the examination.

 

3)         If a person re-takes the examination, the most current examination result supersedes that of any previous examination result.

 

4)         A passing grade will be valid for a three-year period commencing with the day the examination was given.  In non-commission counties, if the three-year period has not expired as of the date nominating papers are filed for the office of Board of Review or an appointment is made to the Board of Review, a person will be deemed to have fulfilled the examination requirement even though the three-year period may expire between the date nominating papers are filed or an appointment is made and the date the person takes office as  a Board of Review member.  In commission counties, if the three-year period has not expired as of the date nominating papers are filed for the office of County Commissioner or an appointment is made to the Board of Review, a person will be deemed to have fulfilled the examination requirement even though the three-year period may expire between the date nominating papers are filed or an appointment is made and the date the Board of Review first convenes for a new tax year.

 

j)          Certification and Maintenance of Examination Results

 

1)         Within 30 days after the examination, the Department will certify the name of each person passing the examination to the County Clerk of any county specified by that person on the application form.

 

2)         A person who has passed the examination may make a written request for certification by the Department of his or her passing examination results to the County Clerk of any county.  The Department will make the certifications within 30 days after receiving the written request provided the passing grade is valid at the time of the request.

 

3)         The Department will maintain a statewide list of persons who have passed the examination.

 

k)         Examination Eligibility Based on Continuous Service

 

1)         Notwithstanding the provisions in subsection (i)(4), a person who has been legally appointed or elected or has legally served as a regular Board of Review member in any county for which an examination was required at the time of service is eligible for appointment or election or service in any county for the immediately succeeding term and each consecutive term for that office thereafter, without further examination.

 

2)         A person who has been legally appointed or elected as a regular Board of Review member in any county for which an examination was required at the time of service is also eligible for appointment as an additional member in any non-commission county under Section 6-25 of the Property Tax Code [35 ILCS 200/6-25], without further examination, to hear complaints in an emergency situation during the session of the Board of Review next succeeding the expiration of his or her regular term and during the session of the Board of Review in each consecutive year thereafter.

 

3)         A person who has been legally appointed as an additional member to hear complaints in an emergency situation in any non-commission county for which an examination was required at the time of service under Section 6-25 of the Property Tax Code [35 ILCS 200/6-25] may be appointed to serve only until final adjournment of the Board of Review then in session.  However, he or she may be reappointed as an additional member in the same or another non-commission county without further examination in the next succeeding year and he or she may be appointed or elected as a regular member in any county without further examination for a term beginning in or immediately following the year for which he or she served as an additional member.

 

(Source:  Amended at 24 Ill. Reg. 2428, effective January 25, 2000)

 

Section 110.160  Multi-township Assessment Districts

 

a)         The Department has promulgated the following list of multi-township assessment districts in accordance with Sections 2-10 and 2-15 of the Property Tax  Code [35 ILCS 200] (Code). The list will remain in effect subject only to the following:

 

1)         for purposes of candidates for assessor with terms beginning January 1, 2014, the multi-township assessment districts will remain in effect until the Department certifies the pre-election requirements of the candidates as authorized under Sections 2-50 and 2-52 of the Code;

 

2)         for purposes of appointing assessors or contracting with qualified persons to fill assessor vacancies under Section 2-60 of the Code, the multi-township assessment districts will remain in effect from January 1, 2014 through December 31, 2017;

 

3)         for purposes of disbursements and distributions under Sections 2-10 and 2-25 of the Code, the multi-township assessment districts will remain in effect through November 30, 2017;

 

4)         for assessment purposes, the multi-township assessment districts will remain in effect from January 1, 2014 through December 31, 2017.

 

County	Townships in District
Adams	1.	Liberty, Columbus
	2.	Burton, Gilmer, Honey Creek
	3.	Lima, Keene
	4.	Houston, Northeast
	5.	Concord, McKee, Beverly, Richfield
	6.	Fall Creek, Payson
Bond	1.	Mills, Tamalco
	2.	LaGrange, Old Ripley
Boone	1.	Manchester, LeRoy
	2.	Bonus, Spring, Poplar Grove, Caledonia
Brown	1.	Lee, Pea Ridge, Missouri, Ripley, Cooperstown
	2.	Buckhorn, Elkhorn, Versailles
Bureau	1.	Bureau, Walnut
	2.	Berlin, Westfield
	3.	Leepertown, Selby
	4.	Fairfield, Gold, Mineral
	5.	Neponset, Macon
	6.	Greenville, Manlius
	7.	Indiantown, Arispie, Milo, Wheatland
	8.	Ohio, Dover
	9.	LaMoille, Clarion
Carroll	1.	Washington, Woodland, Freedom
	2.	Salem, Fairhaven
	3.	Elkhorn Grove, Wysox
Cass	1.	Sangamon Valley, Virginia
	2.	Ashland, Philadelphia
	3.	Panther Creek, Newmansville, Chandlerville
	4.	Bluff Springs, Arenzville, Hagener
Champaign	1.	East Bend, Newcomb, Condit, Hensley
	2.	Ludlow, Rantoul
	3.	Harwood, Kerr, Compromise
	4.	Stanton, Ogden
	5.	Colfax, Sadorus
	6.	Pesotum, Crittenden
	7.	Raymond, Ayers, South Homer
Christian	1.	Mt. Auburn, Mosquito
	2.	Stonington, Prairieton
	3.	King, Bear Creek, Johnson
	4.	Greenwood, Rosamond, Locust
Clark	1.	Westfield, Parker
	2.	Dolson, Auburn, Douglas, Anderson, Darwin
	3.	Johnson, Orange, Melrose, York
Clay	1.	Larkinsburg, Oskaloosa, Blair
	2.	Bible Grove, Hoosier, Pixley
	3.	Stanford, Clay City
	4.	Songer, Xenia
Clinton	1.	St. Rose, Wheatfield, Irishtown
	2.	Santa Fe, Lake
	3.	Clement, Meridian, East Fork
Coles	1.	Seven Hickory, Charleston, Ashmore, Hutton
	2.	Morgan, East Oakland
	3.	North Okaw, Humboldt
Crawford	1.	Licking, Prairie
	2.	Lamotte, Hutsonville, Montgomery
	3.	Martin, Honey Creek, Southwest
Cumberland	1.	Cottonwood, Union, Crooked Creek
	2.	Spring Point, Woodbury
Dekalb	1.	South Grove, Mayfield
	2.	Malta, Milan
	3.	Afton, Pierce
	4.	Shabbona, Paw Paw
	5.	Victor, Somonauk
DeWitt	1.	Waynesville, Barnett
	2.	Wilson, Rutledge, Harp, DeWitt
	3.	Tunbridge, Texas
	4.	Nixon, Creek
Douglas	1.	Murdock, Newman
	2.	Bowdre, Sargent
Edgar	1.	Brouilletts Creek, Edgar, Prairie
	2.	Buck, Kansas, Grandview
	3.	Elbridge, Hunter, Stratton
	4.	Shiloh, Young America, Embarrass
Effingham	1.	Banner, Liberty, Moccasin
	2.	Jackson, Mason, Mound, West
	3.	St. Francis, Teutopolis
	4.	Watson, Union
	5.	Bishop, Lucas
Fayette	1.	North Hurricane, South Hurricane, Shafter, Bear
		Grove
	2.	Seminary, Pope, Kaskaskia
	3.	Wilberton, Lone Grove, LaClede
	4.	Sefton, Otego, Wheatland
	5.	Loudon, Carson, Bowling Green
Ford	1.	Drummer, Dix
	2.	Patton, Button
	3.	Sullivant, Peach Orchard, Lyman, Wall
	4.	Brenton, Pella, Mona, Rogers
Franklin	1.	Goode, Barren
	2.	Ewing, Northern
	3.	Eastern, Cave
Fulton	1.	Ellisville, Young Hickory, Deerfield, Lee
	2.	Fairview, Joshua
	3.	Harris, Cass, Bernadotte, Farmers
	4.	Pleasant, Isabel, Woodland, Kerton, Waterford
	5.	Banner, Liverpool
Gallatin	1.	New Haven, Shawnee, Gold Hill
	2.	Omaha, Asbury, North Fork
	3.	Equality, Bowlesville, Eagle Creek
Greene	1.	Patterson, Roodhouse
	2.	Athensville, Rubicon, Wrights
	3.	Walkerville, Bluffdale, Woodville
	4.	Linder, Rockbridge
Grundy	1.	Norman, Wauponsee
	2.	Highland, Vienna, Mazon
	3.	Goodfarm, Garfield, Greenfield
	4.	Maine, Braceville
	5.	Nettle Creek, Erienna
Hamilton	1.	Dahlgren, Knights Prairie
	2.	Flannigan, South Flannigan, Twigg, South Twigg, Mayberry
	3.	Crouch, South Crouch, Beaver Creek, Crook
Hancock	1.	Nauvoo, Appanoose, Sonora
	2.	Pontoosuc, Dallas City, Rock Creek
	3.	Prairie, Carthage
	4.	Warsaw, Wilcox, Rocky Run
	5.	Durham, Pilot Grove, Fountain Green, Hancock
	6.	Wythe, Walker, St. Albans, Bear Creek
	7.	Harmony, St. Mary, Chili, Augusta
Henderson	1.	Biggsville, Rozetta, Bald Bluff
	2.	Media, Raritan, Terre Haute, Lomax
	3.	Stronghurst, Carman
Henry	1.	Edford, Osco, Munson
	2.	Lynn, Andover
	3.	Burns, Weller, Galva
	4.	Loraine, Yorktown, Alba, Cornwall
	5.	Oxford, Clover
Iroquois	1.	Ridgeland, Onarga, Artesia
	2.	Pigeon Grove, Fountain Creek
	3.	Milford, Stockland, Lovejoy, Prairie Green
	4.	Cresent, Ash Grove
	5.	Milks Grove, Ashkum
	6.	Beaver, Concord
	7.	Papineau, Beaverville
	8.	Danforth, Iroquois
Jackson	1.	Ora, Vergennes
	2.	Degognia, Kinkaid, Fountain Bluff, Levan
	3.	Sand Ridge, Grand Tower, Pomona
Jasper	1.	Crooked Creek, Grandville, Hunt City
	2.	Smallwood, Fox, Sainte Marie, Willow Hill
	3.	Grove, North Muddy, South Muddy
Jefferson	1.	Grand Prairie, Casner
	2.	Blissville, Bald Hill, Elk Prairie
	3.	Field, Farrington
	4.	Pendleton, Moores Prairie
Jersey	1.	Ruyle, Jersey, Fidelity
	2.	Richwood, English
	3.	Rosedale, Otter Creek
Jo Daviess	1.	Apple River, Thompson
	2.	Berreman, Derinda, Pleasant Valley, Wards Grove
	3.	Council Hill, Guilford, Scales Mound
	4.	Elizabeth, Woodbine, Hanover, Rice
	5.	Menominee, Rawlins, Vinegar Hill
	6.	Nora, Rush, Warren
Kankakee	1.	Rockville, Manteno
	2.	Sumner, Yellowhead
	3.	Essex, Salina
Kendall	1.	Lisbon, Seward, Na-au-say
Knox	1.	Galesburg, Knox, Cedar, Orange, Haw Creek, Elba, Indian Point, Chestnut, Maquon, Salem
	2.	Rio, Ontario, Walnut Grove, Lynn, Henderson,
		Sparta, Copley, Victoria, Persifer, Truro
LaSalle	1.	Meriden, Ophir, Troy Grove
	2.	Freedom, Serena
	3.	Mission, Miller
	4.	Dimmick, Waltham, Wallace
	5.	Fall River, Grand Rapids
	6.	Vermilion, Farm Ridge, Deer Park
	7.	Hope, Richland, Osage, Groveland
	8.	Brookfield, Allen
Lawrence	1.	Allison, Denison
	2.	Christy, Lukin
	3.	Petty, Bond, Russell
Lee	1.	Nachusa, Franklin Grove
	2.	Nelson, Harmon
	3.	South Dixon, Marion, East Grove, Hamilton
	4.	Reynolds, Alto, Viola, Willow Creek
	5.	Brooklyn, Wyoming
	6.	Ashton, Bradford
	7.	Amboy, Lee Center
	8.	May, Sublette
Livingston	1.	Chatsworth, Germanville
	2.	Reading, Newton
	3.	Sunbury, Nevada, Esmen
	4.	Round Grove, Broughton, Sullivan
	5.	Long Point, Amity
	6.	Rooks Creek, Waldo, Pike
	7.	Owego, Eppards Point, Avoca
	8.	Saunemin, Pleasant Ridge, Charlotte, Union
	9.	Indian Grove, Belle Prairie
	10.	Forrest, Fayette
Logan	1.	Prairie Creek, Sheridan
	2.	Orvil, Eminence, West Lincoln
	3.	Atlanta, Oran
	4.	Chester, Mount Pulaski
	5.	Corwin, Broadwell, Elkhart, Hurlbut
	6.	Aetna, Laenna, Lake Fork
McDonough	1.	Blandinsville, Hire
	2.	Sciota, Walnut Grove
	3.	Bushnell, Prairie City, Macomb, Mound
	4.	Chalmers, New Salem, Scotland
	5.	Tennessee, Lamoine, Bethel
	6.	Industry, Eldorado
McLean	1.	Allin, Dale
	2.	West, Bellflower, Cheneys Grove
	3.	Yates, Lawndale, Cropsey, Anchor
	4.	Blue Mound, Martin
	5.	Dawson, Arrowsmith
	6.	White Oak, Dry Grove
	7.	Mount Hope, Funk's Grove
Macon	1.	Austin, Illini
	2.	Oakley, Whitmore
	3.	Niantic, Harristown
	4.	Blue Mound, Pleasant View
Macoupin	1.	Scottville, Barr, Western Mound, Chesterfield
	2.	North Palmyra, North Otter
	3.	South Palmyra, South Otter
	4.	Nilwood, Shaws Point, Honey Point
	5.	Bird, Polk, Hillyard, Brushy Mound
Madison	1.	New Douglas, Leef
Marion	1.	Patoka, Carrigan
	2.	Foster, Tonti
	3.	Kinmundy, Meacham
	4.	Alma, Omega
	5.	Stevenson, Haines
	6.	Iuka, Romine
Marshall	1.	Saratoga, Whitefield, La Prairie
	2.	Hopewell, Roberts, Bell Plain, Richland
Mason	1.	Forest City, Quiver
	2.	Allens Grove, Pennsylvania, Salt Creek
	3.	Crane Creek, Kilbourne, Sherman
	4.	Bath, Lynchburg
Mercer	1.	Eliza, Duncan, Perryton
	2.	Keithsburg, Abington, Ohio Grove
	3.	Suez, North Henderson
	4.	New Boston, Millersburg
Montgomery	1.	Harvel, Pitman, Zanesville
	2.	Butler Grove, Irving, Rountree
	3.	Audubon, Nokomis
	4.	Witt, Fillmore, South Fillmore
	5.	Grisham, Walshville, East Fork
Moultrie	1.	Dora, Marrowbone
	2.	Lowe, Jonathan Creek
	3.	East Nelson, Whitley
Ogle	1.	Eagle Point, Buffalo, Woosung
	2.	Brookville, Forreston
	3.	Scott, White Rock
	4.	Maryland, Lincoln
	5.	Pine Creek, Grand Detour
	6.	Taylor, Lafayette, Pine Rock
	7.	Lynnville, Dement
Peoria	1.	Millbrook, Brimfield
	2.	Princeville, Akron
	3.	Logan, Trivoli
Piatt	1.	Goose Creek, Willow Branch
Pike	1.	Fairmount, Perry, Chambersburg
	2.	Hadley, New Salem, Pleasant Vale, Derry
	3.	Flint, Detroit, Montezuma, Pearl
	4.	Newburg, Hardin, Spring Creek
	5.	Atlas, Martinsburg
	6.	Pleasant Hill, Ross
	7.	Kinderhook, Levee, Cincinnati
Putnam	1.	Hennepin, Senachwine
Richland	1.	Noble, Decker, Denver
	2.	German, Claremont
	3.	Madison, Bonpas
Rock Island	1.	Buffalo Prairie, Drury
	2.	Canoe Creek, Zuma
	3.	Cordova, Port Byron
St. Clair	1.	Mascoutah, Engelmann
	2.	East St. Louis, Stites
Saline	1.	Galatia, Long Branch, Tate
	2.	Brushy, Raleigh
	3.	Rector, East Eldorado, Cottage
	4.	Stonefort, Independence, Mountain
Sangamon	1.	Buffalo Hart, Mechanicsburg
	2.	Lanesville, Illiopolis
	3.	Maxwell, Loami, Talkington
	4.	Cooper, Cotton Hill
	5.	Island Grove, New Berlin
Schuyler	1.	Birmingham, Brooklyn, Littleton, Oakland,
		Huntsville, Camden
	2.	Browning, Hickory, Woodstock, Bainbridge,
		Frederick
Shelby	1.	Flat Branch, Ridge, Rural, Pickaway, Penn
	2.	Todds Point, Okaw
	3.	Richland, Ash Grove
	4.	Oconee, Cold Spring
	5.	Herrick, Dry Point
	6.	Lakewood, Holland, Clarksburg
	7.	Big Spring, Sigel
Stark	1.	Elmira, Osceola
	2.	Goshen, West Jersey
	3.	Essex, Valley, Penn
Stephenson	1.	Winslow, Waddams
	2.	Erin, Kent
	3.	Jefferson, Loran
	4.	Dakota, Rock Grove
	5.	Florence, Silver Creek
Tazewell	1.	Dillon, Delavan, Sand Prairie, Malone
	2.	Hopedale, Boynton, Hittle, Little Mackinaw
Vermilion	1.	Pilot, Middlefork
	2.	Georgetown, Love, McKendree
	3.	Jamaica, Vance
	4.	Carroll, Elwood
	5.	Butler, Grant
Warren	1.	Kelly, Coldbrook, Floyd, Berwick
	2.	Lenox, Sumner, Hale
	3.	Greenbush, Swan, Point Pleasant
	4.	Tompkins, Ellison
Washington	1.	Venedy, Johannisburg, Lively Grove
	2.	Covington, Hoyleton
	3.	Beaucoup, Ashley, Richview
	4.	Plum Hill, Oakdale, Pilot Knob
	5.	Bolo, DuBois
Wayne	1.	Garden Hill, Orchard, Hickory Hill, Four Mile
	2.	Keith, Zif, Mt. Erie, Elm River
	3.	Indian Prairie, Berry, Arrington
	4.	Massilon, Barnhill, Leech
White	1.	Mill Shoals, Burnt Prairie
	2.	Heralds Prairie, Emma, Hawthorne
Whiteside	1.	Ustick, Clyde
	2.	Genesee, Jordan, Hopkins
	3.	Albany, Garden Plain
	4.	Newton, Fenton, Portland
	5.	Union Grove, Mt. Pleasant
	6.	Hume, Montmorency, Hahnaman
Will	1.	Florence, Wilton
Winnebago	1.	Laona, Durand
	2.	Harrison, Burritt
	3.	Pecatonica, Seward
Woodford	1.	Partridge, Cazenovia
	2.	Linn, Clayton, Greene, Panola
	3.	Cruger, Olio
	4.	Palestine, Kansas

 

b)         The Department has promulgated the following list of multi-township assessment districts in accordance with Sections 2-10 and 2-15 of the Code. The list will remain in effect subject only to the following:

 

1)         for purposes of candidates for assessor with terms beginning January 1, 2018, the multi-township assessment districts will remain in effect until the Department certifies the pre-election requirements of the candidates as authorized under Sections 2-50 and 2-52 of the Code;

 

2)         for purposes of appointing assessors or contracting with qualified persons to fill assessor vacancies under Section 2-60 of the Code, the multi-township assessment districts will remain in effect from January 1, 2018 through December 31, 2021;

 

3)         for purposes of disbursements and distributions under Sections 2-10 and 2-25 of the Code, the multi-township assessment districts will remain in effect through November 30, 2021;

 

4)         for assessment purposes, the multi-township assessment districts will remain in effect from January 1, 2018 through December 31, 2021.

 

County	Townships in District
Adams	1.	Liberty, Columbus
	2.	Burton, Gilmer, Honey Creek
	3.	Lima, Keene
	4.	Houston, Northeast
	5.	Concord, McKee, Beverly, Richfield
	6.	Fall Creek, Payson
Bond	1.	Mills, Tamalco
	2.	LaGrange, Old Ripley
Boone	1.	Manchester, LeRoy
	2.	Bonus, Spring, Poplar Grove, Caledonia
Brown	1.	Lee, Pea Ridge, Missouri, Ripley, Cooperstown
	2.	Buckhorn, Elkhorn, Versailles
Bureau	1.	Bureau, Walnut
	2.	Berlin, Westfield
	3.	Leepertown, Selby
	4.	Fairfield, Gold, Mineral
	5.	Neponset, Macon
	6.	Greenville, Manlius
	7.	Indiantown, Arispie, Milo, Wheatland
	8.	Ohio, Dover
	9.	LaMoille, Clarion
Carroll	1.	Washington, Woodland, Freedom
	2.	Salem, Fairhaven
	3.	Elkhorn Grove, Wysox
Cass	1.	Sangamon Valley, Virginia
	2.	Ashland, Philadelphia
	3.	Panther Creek, Newmansville, Chandlerville
	4.	Bluff Springs, Arenzville, Hagener
Champaign	1.	East Bend, Newcomb, Condit, Hensley
	2.	Ludlow, Rantoul
	3.	Harwood, Kerr, Compromise
	4.	Stanton, Ogden
	5.	Colfax, Sadorus
	6.	Pesotum, Crittenden
	7.	Raymond, Ayers, South Homer
Christian	1.	Mt. Auburn, Mosquito
	2.	Stonington, Prairieton
	3.	King, Bear Creek, Johnson
	4.	Greenwood, Rosamond, Locust
Clark	1.	Westfield, Parker, Martinsville
	2.	Dolson, Auburn, Douglas, Anderson, Darwin
	3.	Johnson, Orange, Melrose, York
Clay	1.	Larkinsburg, Oskaloosa, Blair
	2.	Bible Grove, Hoosier, Pixley
	3.	Stanford, Clay City
	4.	Songer, Xenia
Clinton	1.	St. Rose, Wheatfield, Irishtown
	2.	Santa Fe, Lake
	3.	Clement, Meridian, East Fork
	4.	Breese, Sugar Creek
Coles	1.	Ashmore, Hutton, Seven Hickory, Charleston
	2.	Morgan, East Oakland
	3.	Humboldt, Lafayette, Mattoon, North Okaw
	4.	Paradise, Pleasant Grove
Crawford	1.	Licking, Prairie
	2.	Lamotte, Hutsonville, Montgomery
	3.	Martin, Honey Creek, Southwest
Cumberland	1.	Cottonwood, Union, Crooked Creek
	2.	Spring Point, Woodbury
DeKalb	1.	South Grove, Mayfield
	2.	Malta, Milan
	3.	Afton, Pierce
	4.	Shabbona, Paw Paw
	5.	Victor, Somonauk
DeWitt	1.	Waynesville, Barnett, Wapella
	2.	Wilson, Rutledge, Harp, DeWitt
	3.	Tunbridge, Texas
	4.	Nixon, Creek
Douglas	1.	Murdock, Newman, Bowdre, Sargent
Edgar	1.	Edgar, Brouilletts Creek, Hunter, Stratton
	2.	Buck, Kansas, Grandview
	3.	Symmes, Elbridge
	4.	Shiloh, Young America, Embarrass
	5.	Ross, Prairie
Effingham	1.	Banner, Liberty, Moccasin
	2.	Jackson, Mason, Mound, West
	3.	St. Francis, Teutopolis
	4.	Watson, Union
	5.	Bishop, Lucas
Fayette	1.	North Hurricane, South Hurricane, Shafter, Bear
		Grove
	2.	Seminary, Pope, Kaskaskia
	3.	Wilberton, Lone Grove, LaClede
	4.	Sefton, Otego, Wheatland
	5.	Loudon, Carson, Bowling Green
Ford	1.	Drummer, Dix
	2.	Patton, Button
	3.	Sullivant, Peach Orchard, Lyman, Wall
	4.	Brenton, Pella, Mona, Rogers
Franklin	1.	Goode, Barren
	2.	Ewing, Northern
	3.	Eastern, Cave
Fulton	1.	Ellisville, Young Hickory, Deerfield, Lee
	2.	Fairview, Joshua, Vermont
	3.	Harris, Cass, Bernadotte, Farmers
	4.	Pleasant, Isabel, Woodland, Kerton, Waterford
	5.	Buckheart, Banner, Liverpool
Gallatin	1.	New Haven, Shawnee, Gold Hill
	2.	Omaha, Asbury, North Fork, Ridgeway
	3.	Equality, Bowlesville, Eagle Creek
Greene	1.	Patterson, Roodhouse
	2.	Athensville, Rubicon, Wrights, Linder, Rockbridge
	3.	Walkerville, Bluffdale, Woodville
	4.	Carrollton, Kane
Grundy	1.	Norman, Wauponsee
	2.	Highland, Vienna, Mazon
	3.	Goodfarm, Garfield, Greenfield
	4.	Maine, Braceville
	5.	Nettle Creek, Erienna
Hamilton	1.	Dahlgren, Knights Prairie
	2.	Flannigan, South Flannigan, Twigg, South Twigg, Mayberry
	3.	Crouch, South Crouch, Beaver Creek, Crook
Hancock	1.	Nauvoo, Appanoose, Sonora
	2.	Pontoosuc, Dallas City, Rock Creek
	3.	Prairie, Carthage
	4.	Warsaw, Wilcox, Rocky Run
	5.	Durham, Pilot Grove, Fountain Green, Hancock
	6.	Wythe, Walker, St. Albans, Bear Creek
	7.	Harmony, St. Mary, Chili, Augusta
Henderson	1.	Biggsville, Rozetta, Bald Bluff
	2.	Media, Raritan, Terre Haute, Lomax
	3.	Stronghurst, Carman
	4.	Gladstone, Oquawka
Henry	1.	Edford, Osco, Munson
	2.	Lynn, Andover
	3.	Burns, Weller, Galva
	4.	Loraine, Yorktown, Alba, Cornwall
	5.	Oxford, Clover
Iroquois	1.	Ridgeland, Onarga, Artesia
	2.	Pigeon Grove, Fountain Creek
	3.	Milford, Stockland, Lovejoy, Prairie Green
	4.	Crescent, Ash Grove
	5.	Milks Grove, Ashkum, Chebanse
	6.	Beaver, Concord, Martinton
	7.	Papineau, Beaverville
	8.	Danforth, Iroquois
Jackson	1.	Ora, Vergennes
	2.	Degognia, Kinkaid, Fountain Bluff, Levan
	3.	Sand Ridge, Grand Tower, Pomona
Jasper	1.	Crooked Creek, Grandville, Hunt City
	2.	Smallwood, Fox, Sainte Marie, Willow Hill
	3.	Grove, North Muddy, South Muddy
Jefferson	1.	Grand Prairie, Casner
	2.	Blissville, Bald Hill, Elk Prairie
	3.	Field, Farrington
	4.	Pendleton, Moores Prairie
Jersey	1.	Ruyle, Jersey, Fidelity
	2.	Richwood, English
	3.	Rosedale, Otter Creek
Jo Daviess	1.	Apple River, Thompson
	2.	Berreman, Derinda, Pleasant Valley, Stockton, Wards Grove
	3.	Council Hill, Guilford, Scales Mound
	4.	Elizabeth, Woodbine, Hanover, Rice
	5.	Menominee, Rawlins, Vinegar Hill
	6.	Nora, Rush, Warren
Kankakee	1.	Rockville, Manteno
	2.	Sumner, Yellowhead
	3.	Essex, Salina
	4.	Norton, Pilot
Kendall	1.	Lisbon, Seward, Na-au-say
Knox	1.	Galesburg, Knox, Cedar, Orange, Haw Creek,
		Elba, Indian Point, Chestnut, Maquon, Salem
	2.	Rio, Ontario, Walnut Grove, Lynn, Henderson,
		Sparta, Copley, Victoria, Persifer, Truro
LaSalle	1.	Meriden, Ophir, Troy Grove
	2.	Freedom, Serena
	3.	Mission, Miller
	4.	Dimmick, Waltham, Wallace
	5.	Fall River, Grand Rapids
	6.	Vermilion, Farm Ridge, Deer Park
	7.	Hope, Richland, Osage, Groveland
	8.	Brookfield, Allen
Lawrence	1.	Allison, Denison
	2.	Christy, Lukin
	3.	Petty, Bond, Russell
Lee	1.	Nachusa, Franklin Grove
	2.	Nelson, Harmon
	3.	South Dixon, Marion, East Grove, Hamilton
	4.	Reynolds, Alto, Viola, Willow Creek
	5.	Brooklyn, Wyoming
	6.	Ashton, Bradford
	7.	Amboy, Lee Center
	8.	May, Sublette
Livingston	1.	Chatsworth, Germanville
	2.	Reading, Newtown
	3.	Sunbury, Nevada, Esmen
	4.	Round Grove, Broughton, Sullivan
	5.	Long Point, Amity
	6.	Rooks Creek, Waldo, Pike
	7.	Owego, Eppards Point, Avoca
	8.	Saunemin, Pleasant Ridge, Charlotte, Union
	9.	Indian Grove, Belle Prairie
	10.	Forrest, Fayette
Logan	1.	Prairie Creek, Sheridan
	2.	Orvil, Eminence, West Lincoln
	3.	Atlanta, Oran
	4.	Chester, Mount Pulaski
	5.	Corwin, Broadwell, Elkhart, Hurlbut
	6.	Aetna, Laenna, Lake Fork
McDonough	1.	Blandinsville, Hire
	2.	Sciota, Walnut Grove
	3.	Bushnell, Prairie City, Macomb, Mound
	4.	Chalmers, New Salem, Scotland
	5.	Tennessee, Lamoine, Bethel
	6.	Industry, Eldorado
McLean	1.	Allin, Dale
	2.	West, Bellflower, Cheneys Grove
	3.	Chenoa, Yates, Lawndale, Cropsey, Anchor
	4.	Blue Mound, Martin
	5.	Dawson, Arrowsmith
	6.	White Oak, Dry Grove
	7.	Mount Hope, Funk's Grove
Macon	1.	Austin, Illini
	2.	Niantic, Harristown
	3.	Blue Mound, Pleasant View
Macoupin	1.	Scottville, Barr, Western Mound, Chesterfield
	2.	North Palmyra, North Otter
	3.	South Palmyra, South Otter
	4.	Nilwood, Shaws Point, Honey Point
	5.	Bird, Polk, Hillyard, Brushy Mound
Madison	1.	New Douglas, Leef
Marion	1.	Patoka, Carrigan
	2.	Foster, Tonti
	3.	Kinmundy, Meacham
	4.	Alma, Omega
	5.	Stevenson, Haines
	6.	Iuka, Romine
Marshall	1.	Saratoga, Whitefield, La Prairie, Steuben
	2.	Hopewell, Roberts, Bell Plain, Richland
Mason	1.	Forest City, Quiver
	2.	Allens Grove, Pennsylvania, Salt Creek
	3.	Crane Creek, Kilbourne, Sherman
	4.	Bath, Lynchburg
Mercer	1.	Eliza, Duncan, Perryton
	2.	Keithsburg, Abington, Ohio Grove
	3.	Suez, North Henderson
	4.	New Boston, Millersburg
Montgomery	1.	Bois d'Arc, Harvel, Pitman, Zanesville
	2.	Butler Grove, Irving, Rountree
	3.	Audubon, Nokomis
	4.	Witt, Fillmore, South Fillmore
	5.	Grisham, Walshville, East Fork
Moultrie	1.	Dora, Marrowbone
	2.	Lowe, Jonathan Creek
	3.	East Nelson, Whitley
Ogle	1.	Eagle Point, Woosung, Pine Creek, Grand Detour
	2.	Brookville, Forreston
	3.	White Rock, Lynnville, Dement
	4.	Maryland, Lincoln
	5.	Pine Rock, Lafayette, Taylor
Peoria	1.	Millbrook, Brimfield
	2.	Princeville, Akron
	3.	Logan, Trivoli
Piatt	1.	Goose Creek, Willow Branch
Pike	1.	Levee, Kinderhook, Cincinnati, Pleasant Vale
	2.	Barry, Hadley, Derry
	3.	Atlas, Martinsburg, Ross, Pleasant Hill
	4.	Hardin, Spring Creek, Pearl, Montezuma, Detroit
	5.	Pittsfield, Newburg
	6.	Fairmont, Perry, Chambersburg, New Salem, Griggsville, Flint
Putnam	1.	Hennepin, Senachwine
Richland	1.	Noble, Decker, Denver
	2.	German, Claremont
	3.	Madison, Bonpas
Rock Island	1.	Buffalo Prairie, Drury
	2.	Canoe Creek, Zuma
	3.	Cordova, Port Byron
	4.	Blackhawk, Rural
St. Clair	1.	Mascoutah, Engelmann
	2.	East St. Louis, Stites
Saline	1.	Galatia, Long Branch, Tate
	2.	Brushy, Raleigh
	3.	Rector, East Eldorado, Cottage
	4.	Stonefort, Independence, Mountain
Sangamon	1.	Buffalo Hart, Mechanicsburg
	2.	Lanesville, Illiopolis
	3.	Maxwell, Loami, Talkington
	4.	Cooper, Cotton Hill
	5.	Island Grove, New Berlin
Schuyler	1.	Birmingham, Brooklyn, Littleton, Oakland,
		Huntsville, Camden
	2.	Browning, Hickory, Woodstock, Bainbridge,
		Frederick
Shelby	1.	Flat Branch, Ridge, Rural, Pickaway, Penn
	2.	Todds Point, Okaw
	3.	Richland, Ash Grove
	4.	Oconee, Cold Spring
	5.	Herrick, Dry Point
	6.	Lakewood, Holland, Clarksburg
	7.	Big Springs, Sigel
Stark	1.	Elmira, Osceola
	2.	Goshen, West Jersey
	3.	Essex, Valley, Penn
Stephenson	1.	Winslow, Waddams
	2.	Erin, Kent
	3.	Jefferson, Loran
	4.	Dakota, Rock Grove
	5.	Florence, Silver Creek
Tazewell	1.	Dillon, Delavan, Sand Prairie, Malone
	2.	Hopedale, Boynton, Hittle, Little Mackinaw
Vermilion	1.	Pilot, Middlefork
	2.	Georgetown, Love, McKendree
	3.	Jamaica, Vance
	4.	Carroll, Elwood
	5.	Butler, Grant
Warren	1.	Kelly, Coldbrook, Floyd, Berwick
	2.	Lenox, Sumner, Hale
	3.	Greenbush, Swan, Point Pleasant
	4.	Tompkins, Ellison
Washington	1.	Venedy, Johannisburg, Lively Grove
	2.	Covington, Hoyleton
	3.	Beaucoup, Ashley, Richview
	4.	Plum Hill, Oakdale, Pilot Knob
	5.	Bolo, DuBois
Wayne	1.	Garden Hill, Orchard, Hickory Hill, Four Mile
	2.	Keith, Zif, Mt. Erie, Elm River
	3.	Indian Prairie, Berry, Arrington
	4.	Massilon, Barnhill, Leech
White	1.	Mill Shoals, Burnt Prairie, Enfield
	2.	Heralds Prairie, Emma, Hawthorne
Whiteside	1.	Ustick, Clyde
	2.	Genesee, Jordan, Hopkins
	3.	Albany, Garden Plain
	4.	Newton, Fenton, Portland
	5.	Union Grove, Mt. Pleasant
	6.	Hume, Montmorency, Hahnaman
Will	1.	Florence, Wilton
Winnebago	1.	Laona, Durand
	2.	Shirland, Harrison, Burritt
	3.	Pecatonica, Seward
Woodford	1.	Partridge, Cazenovia
	2.	Linn, Clayton, Greene, Panola
	3.	Cruger, Olio
	4.	Palestine, Kansas

 

(Source:  Amended at 40 Ill. Reg. 15363, effective October 31, 2016)

 

Section 110.162  Township and Multi-township Assessor Qualifications

 

a)         Pre-election and Pre-appointment Qualifications as Set Forth in Section 2-45 of the Property Tax Code [35 ILCS 200/2-45]. 

 

No person may file or have filed on his or her behalf nominating papers, or be a candidate in any caucus or primary or general election, for the office of township or multi-township assessor unless that person meets the appropriate qualifications specified in subsection (a)(1), (a)(2), or (a)(3) and has filed a copy of the certificate of those qualifications with the township clerk, board of election commissioners or other appropriate election authority. No person may be appointed to fill a vacancy in the office of township or multi-township assessor unless that person meets the appropriate qualifications specified in subsections (a)(1) and (a)(2) and has filed a copy of the certificate of those qualifications with the appropriate appointing authority. Pursuant to Section 2-45(e) of the Property Tax Code [35 ILCS 200/2-45(e)], if any person files nominating papers for the office of township or multi-township assessor without also filing a copy of the certificate of qualifications, the township clerk, board of election commissioners or other appropriate election authority shall not certify the name of that person as a candidate to the proper election officials.  The certificate of qualifications shall be a document or documents from the Department under subsection (a)(2)(A) or the  designating association listed under subsection  (a)(2)(B) that confirms the person has received the designation and is  in compliance with current continuing education requirements.

 

1)         Beginning December 1, 1996, in a township or multi-township assessment district not subject to subsection (a)(2) or (a)(3), the person at a minimum shall have passed an introductory course in assessment practices approved by the Department or shall have one of the qualifications listed in subsection (a)(2)(A) or (a)(2)(B).  Any such person who has successfully completed, prior to January 1, 1997, the Basic Course (currently designated "B-100") conducted by the Illinois Property Assessment Institute shall be considered to have passed an introductory course in assessment practices approved by the Department as required by this subsection (a)(1).

 

2)         Beginning December 1, 1996, in a township or multi-township assessment district with $25,000,000 or more of non-farm equalized assessed value or $1,000,000 or more of commercial and industrial equalized assessed value, the person shall have at least one of the following qualifications:

 

A)        A Certified Illinois Assessing Officer (CIAO) certificate from the Illinois Property Assessment Institute conferred:

 

i)          in the year of the election,  appointment, or participation as a candidate;

 

ii)         in the year before the year of the election,  appointment, or participation as a candidate;

 

iii)        prior to the year before the year of the election,  appointment, or participation as a candidate, plus current additional 30 class hours approved by the Department as required in Section 4-10 of the Property Tax Code [35 ILCS 200/4-10]; 

 

iv)        prior to the year before the year of the election, appointment, or participation as a candidate, plus a minimum of 300 additional hours of successfully completed courses approved by the Department (150 hours of which must have been courses with written examinations), plus successful completion of 15 class hours of additional training in courses approved by the Department within the four years preceding the election,  appointment, or participation as a candidate; or

 

v)         prior to the year before the year of election, appointment, or participation as a candidate, plus a minimum of 360 additional hours of successfully completed courses approved by the Department (180 hours of which must have been courses with written examinations), provided the person has served as a township or multi-township assessor for a total of 12 years or more;

 

B)        One of the following designations along with current continuing education requirements as prescribed by the designating association:

 

i)          designation by the International Association of Assessing Officers as a Residential Evaluation Specialist (RES) or Certified Assessment Evaluator (CAE);

 

ii)         designation by the Appraisal Institute or its predecessor organizations as a Residential Member (RM), Member of the Appraisal Institute (MAI), Senior Real Estate Analyst (SREA), Senior Residential Analyst (SRA) or Senior Real Property Appraiser (SRPA);

 

iii)        designation by the National Association of Independent Fee Appraisers as a Member (IFA), Senior Member (IFAS) or Appraiser-Counselor (IFAC);

 

iv)        designation by the American Society of Appraisers as a Member (ASA); or

 

v)         a professional designation approved by the Department from any other appraisal or assessing association that is substantially similar to those organizations described in subsection (a)(2)(B)(i)-(iv) in terms of required number of hours, course content, examination requirements, demonstration appraisal requirements and continuing education guidelines.

 

3)         Beginning December 1, 2000, in a township or multi-township assessment district with more than $10,000,000 and less than $25,000,000 of non-farm equalized assessed value and less than $1,000,000 in commercial and industrial equalized assessed value, a person who has previously been elected as assessor or multi-township assessor in such township or multi-township assessment district shall have one of the qualifications listed in subsection (a)(2)(A) or (a)(2)(B).

 

b)         For purposes of this Section, these terms are defined as follows:

 

1)         "non-farm equalized assessed value" means the total equalized assessed value in the township or multi-township assessment district as reported to the Department under Section 18-255 of the Property Tax Code [35 ILCS 200/18-255] after removal of homestead exemptions and after removal of the equalized assessed value reported to the Department as farm or minerals under Section 18-255;

 

2)         "current" means for the year of the election, appointment, or participation as a candidate, or the year prior to the year of the election, appointment, or participation as a candidate, as is appropriate in a particular factual situation;

 

3)         "year" means calendar year;

 

4)         "participation as a candidate" means the filing of nominating papers by a person or having nominating papers filed on his or her behalf or being a candidate in any caucus or primary or general election for the office of township or multi-township assessor.  A person who is a candidate in any caucus must file a copy of his or her certificate of qualifications with the township clerk prior to the date of the caucus. If a person has been a candidate in any caucus and did not file a copy of his or her certificate of qualifications with the township clerk prior to the date of the caucus and also at the time of filing nomination papers, then the township clerk shall not certify the name of that person as a candidate to the proper election officials.  (See 35 ILCS 200/2-45(e).)

 

c)         Certification of Pre-election and Pre-appointment Requirements by the Department

 

1)         By  February 1 of each year before the year of election of township or multi-township assessors, the Department shall certify to each township or multi-township clerk and each county clerk the pre-election requirements for the office of township or multi-township assessor in each township or multi-township assessment district using the equalized assessed valuation for the most recent year for which all counties have completed filing of reports to the Department under Section 18-255 of the Property Tax Code [35 ILCS 200/18-255].

 

2)         Within 30 days after the required statutory notice of either the formation of a new multi-township assessment district under Section 2-15 of the Property Tax Code [35 ILCS 200/2-15] or the disconnection of a township from a multi-township assessment district under Section 2-35 of the Property Tax Code [35 ILCS 200/2-35], the Department shall certify to the county clerk and the clerks of either the newly formed multi-township assessment district or of the disconnected township and the remaining  multi-township assessment district the requirements for the office of township or multi-township assessor in each resulting township or multi-township assessment district using the equalized assessed valuation for the most recent year for which all counties have completed filing of reports to the Department under Section 18-255 of the Property Tax Code [35 ILCS 200/18-255].

 

d)         Revision of Township and Multi-township Assessor Qualifications by the Department

 

1)         A township board of trustees in a township assessment district or multi-township board of trustees in a multi-township assessment district, upon approval by the board, may petition the Department in writing to revise the qualifications for the office of township or multi-township assessor within the board's jurisdiction pursuant to Section 2-52 of the Property Tax  Code [35 ILCS 200/2-52].

 

2)         When a certification is made by the Department in accordance with subsection (c)(1), the township or multi-township board of trustees requesting a revision of qualifications shall file the petition with the Department between the date the Department certifies the requirements and April 1 of the year before the year of an election.  The Department shall not consider a petition received after April 1 of the year before the year of an election, receipt of which shall be evidenced by the postmark on a metered or posted petition, the date-stamp of receipt on a hand-delivered petition, and the transmission date confirming receipt of a facsimile.  The Department shall return any petition filed after this deadline  to the  petitioning board.  If a petition is received after a deadline or if a petition was not received by the Department, the burden of proof that the petition was timely filed with the Department shall be upon the petitioning board.

 

3)         In requesting a revision of qualifications, when there is a voluntary formation of a multi-township assessment district under Section 2-15 of the Property Tax Code [35 ILCS 200/2-15] or a disconnection under Section 2-35 of the Property Tax Code [35 ILCS 200/2-35], the township or multi-township board of trustees of either the newly formed multi-township assessment district or of the disconnected township and the remaining multi-township assessment district shall file the petition within 30 days after the Department's certification in subsection (c)(2).  The Department shall not consider a petition received more than 30 days after the certification under subsection (c)(2), receipt of which shall be evidenced by the postmark on a metered or posted petition, the date-stamp of receipt on a hand-delivered petition, and the transmission date confirming receipt of a facsimile.  The Department  shall return any petition filed after this deadline to the petitioning board. If a petition is received after a deadline or if a petition was not received by the Department, the burden of proof that the petition was timely filed with the Department shall be upon the petitioning board.

 

4)         All supporting documentation and arguments shall be submitted with the petition, and the Department may request additional information from the petitioning board.  The petition shall include each of the following:

 

A)        The name and county of the township or multi-township assessment district.

 

B)        The mailing address of the township or multi-township board of trustees.

 

C)        The name and mailing address of the township or multi-township clerk.

 

D)        The date the township or multi-township board of trustees approved the petition to request that the Department revise the qualifications for the office of township or multi-township assessor.

 

E)        The non-farm equalized assessed value in the township or multi-township assessment district that was used as the basis for certifying the pre-election and pre-appointment requirements for the office of township or multi-township assessor under Section 2-45 of the Property Tax Code [35 ILCS 200/2-45].

 

F)         The commercial and industrial equalized assessed value in the township or multi-township assessment district that was used as the basis for certifying the pre-election and pre-appointment requirements for the office of township or multi-township assessor under Section 2-45 of the Property Tax Code [35 ILCS 200/2-45].

 

G)        A statement that the township or multi-township board of trustees requests the qualifications for the office of township or multi-township assessor be revised from those required in subsection (a)(2) or (a)(3) to those required in subsection (a)(1).

 

H)        A detailed statement in support of the request for revision of assessor qualifications.  The statement shall include information on the quantity and complexity of assessments within the township or multi-township assessment district.  The statement may include, but is not limited to:

 

i)          evidence that values in the assessment district are different from the values used as the basis for certifying the pre-election and pre-appointment requirements for township or multi-township assessor;

 

ii)         descriptions of the number, characteristics, and valuations of classes, groups or individual properties in the assessment district;

 

iii)        descriptions of the activities of the assessor in the assessment process in the assessment district; and

 

iv)        any other information that the petitioning board considers relevant to a determination that the quantity and complexity of assessments within the assessment district support reducing the standards for qualification for the office of township or multi-township assessor.

 

I)         If the petition states that the Chief County Assessment Officer will assess certain commercial or industrial property within the assessment district, the petition shall include a signed and dated copy of a written agreement between the township or multi-township board of trustees, the Chief County Assessment Officer, and the County Board for the Chief County Assessment Officer to assess that property for at least the period of time covering the term associated with the immediately following election for the township or multi-township assessor (e.g., for a petition filed in 2004, the assessment agreement must indicate that property within the township or multi-township assessment district will be assessed by the Chief County Assessment Officer for at least the period of time from January 1, 2006 until December 31, 2009).  The petition shall also indicate the equalized assessed value of each property to be assessed under that agreement and of all other property in the township or multi-township assessment district by class of property for the same year as that used for certification of pre-election and pre-appointment qualifications by the Department. 

 

5)         In determining a petition for revision of assessor qualifications, the Department shall consider evidence concerning the quantity and complexity of assessments within the township or multi-township assessment district.  The Department shall not determine a petition in favor of the petitioning board on the basis that all or a significant portion of the township or multi-township assessor's duties have been undertaken by the Chief County Assessment Officer or another entity.  Evidence to be considered may include, but is not limited to:

 

A)        Evidence that values for the assessment district are different from the values used by the Department as the basis for certifying the pre-election and pre-appointment requirements for the office of township or multi-township assessor; and

 

B)        Evidence that an assessment district would have been in a category with reduced assessor qualifications if the equalized assessed values of three or fewer properties to be assessed by the Chief County Assessment Officer for the same year as that used for certification of pre-election and pre-appointment qualifications by the Department are deducted from the equalized assessed value upon which the qualifications are based.

 

6)         The Department shall notify the township or multi-township board of trustees whether the revision in assessor qualifications is allowed within 30 days after receipt of the petition or receipt of any requested additional information, whichever is later. If the Department revises assessor qualifications, the Department also shall notify the township or multi-township clerk and the county clerk within the same 30-day period.

 

7)         When the Department has allowed a request for a revision of assessor qualifications, the revision shall remain in effect until the next certification under Section 2-50 of the Property Tax Code [35 ILCS 200/2-50].

 

(Source:  Amended at 28 Ill. Reg. 1395, effective January 9, 2004)

 

Section 110.165  Farmland Assessment Review Procedures

 

a)         The following details the receipt and processing requirements for farmland reviews made in accordance with Section 10-120 of the Property Tax Code [35 ILCS 200/10-120]. The County Farmland Assessment Review Committees may object to and offer alternate recommendations to farmland procedures and valuations initially certified by the Department of Revenue for the next succeeding assessment year.  Such objections must be made by August l of the year preceding the assessment year in question.  In all cases, the Department is required to rule within 30 days and direct the Chief County Assessment Official to implement the ruling.  Because of the severely compressed time frame involved and in the interests of ensuring that all county reviews are accorded the same impartial and thorough consideration, certain basic receipt and processing requirements are imperative.  The written procedure set forth below is therefore designed to arrive at those receipt requirements and processing steps necessary to guarantee compliance with both the letter and intent of the law.

 

b)         Two written copies of such objections and alternatives must be submitted to the Department.  To meet the required 30 day review deadline, the original farmland brief submitted must be complete as to the objections listed and must be timely filed.

 

1)         A short introductory paragraph should enumerate the bases for the objection.  If, for example, there are three primary reasons why the county objects to the valuations offered by the Department of Revenue, they should be numbered consecutively and briefly explained in this first paragraph.

 

2)         The main body of the written presentation should follow and explain each of the objections or problems enumerated in the first paragraph.  Appendix references should be made as appropriate.  Proposed alternate assessment values and procedures should then be presented and explained.

 

3)         All charts, graphs, tables, calculations, and other exhibits should be contained in the appendix.  Each item in the appendix should be individually designated (such as:  Attachment I, II, III) in order that the Analyst reviewing the data can refer from the written text discussed above to the appropriate item in the appendix.

 

4)         Objections made to the Department must be approved by a majority of the County Farmland Assessment Review Committee.  The brief submitted (or a cover letter) must contain the signatures of that majority.  In addition, the signatures submitted must be attested to by the Chairman of the Committee as being those of the County Farmland Assessment Review Committee membership. In lieu of these signatures, the Department will accept a Certified Copy of the minutes of the meeting at which the vote was taken to submit an appeal to the Department.  The Certified Copy must contain the signature of the Chairman of the Committee.

 

c)         No clear cut criteria exists for determining in advance the type and amount of evidence necessary to positively demonstrate the correctness of the objection.  However, certain types of data afford a better opportunity for review and demonstration of a successful objection to the Department's assessment values and expected averages.

 

1)         Objections to the Department's certified values are more likely to carry the necessary burden of proof if they are founded upon recognized and easily verified sources such as detailed soil survey maps, property record cards (or abstracts of assessment and acreage data contained therein) or alternate productivity, yield or income data taken from acknowledged educational or research authorities in the agricultural profession.

 

2)         The crop and farmland expected averages certified by the Department are based upon soil types identified within the counties, as well as farmland use.  These averages serve as guidelines or starting points for helping the Department evaluate farmland assessment compliance.  The Department recognizes that in some instances basic compliance with the Department's assessed values and procedures may result in substantial deviation from the expected averages as certified.  However, County Farmland Committee objections to expected averages certified must carry the burden of proof in order to be successful.

 

3)         Challenges to the weighted productivity indices (P.I.s) and equalized assessed valuations (EAVs) used by the Department should be based upon detailed soil survey maps.  A county that believes the percentages of soil assumed by the Department of Revenue to exist for each productivity index range to be incorrect, should be able to demonstrate via soil survey the actual percentages by the same P.I. ranges.  Because a detailed survey estimates the kinds of soils and their respective percentages of the total types within the county, it becomes a relatively simple matter to match these soils with their appropriate productivity index.  By totalling the percent of soils having P.I.s within the same productivity ranges used by the Department, it might be possible to demonstrate, for example, that the Department of Revenue based its crop land average on soil percentages that were incorrect.

 

4)         An objection might also be made upon the premise that the land use acreages utilized by the Department are incorrect or out of proportion with one another.  For instance, it might be argued that the County has fewer total farmland acres than assumed by the Department, or that too many acres are attributed to crop land rather than pasture or other farmland.  This could have the impact of creating artificially high expected averages. The recommended approach for this particular challenge would involve acreage and assessment data abstracted or summarized from a complete set of Property Record Cards for farm property in the county.  A certified abstract of the information from the Property Record Cards would be needed showing for each township the number of acres in each land classification and their assessed value.  This information would have to be auditable; the Department would verify that the abstract totals agreed with the assessment book totals.  Examples of selected parcels might also be appropriate to demonstrate why the land use percentages (tillable vs. nontillable for example) are not what would be expected.  The county would have to demonstrate in their alternate recommendations exactly how the crop and farmland expected averages would be affected by the correct acreage amounts.

 

5)         The County Farmland Review Committees could also object to the base data (i.e., productivity indices or agricultural economic values (AEV)) provided by the Farmland Assessment Technical Advisory Board and utilized by the Department.  In all such cases, the challenge must be based upon the same procedures and time frames (e.g., same 5 year period for farmland mortgage interest rate) as the base data. Any alternate net income, AEV, or productivity index data presented should be sufficiently detailed so as to permit analysis of how the corrected values were derived.

 

(Source:  Amended at 20 Ill. Reg. 13611, effective October 3, 1996)

 

Section 110.170  Assessors' Bonus

 

a)         Section 4-20 of the Property Tax Code [35 ILCS 200/4-20] provides a $3,000 bonus for township and multi-township district assessors, including supervisors of assessments, who meet specified uniformity criteria in counties with fewer than 3,000,000 inhabitants.  Application for the bonus shall be made to the Department on Form No. PTAX-205.  In all cases, it is incumbent upon the applicant to provide all data and information necessary to substantiate eligibility for the bonus.  The information requested on Form No. PTAX-205 is mandatory and failure to provide accurate and complete data as specified shall result in rejection of the application.  Additional information may be requested by the Department to aid in the determination of whether or not the coefficient of dispersion and level of assessment meet the legal requirements.  Beginning with the 2010 federal decennial census, however, if the population in an assessment jurisdiction has increased to over 50,000 inhabitants or decreased to 50,000 or fewer inhabitants, then the Department will continue to determine bonus eligibility of any affected assessor on the basis of the uniformity criteria originally applicable to the assessment jurisdiction before the reported population change for all applications submitted in the year during which the official federal decennial census population count is released (e.g., if data is released in 2011 showing a population change for a county, then, on the 2011 bonus application,  the assessor must meet the uniformity criteria applicable to the assessment jurisdiction in 2010 and only satisfy the new requirements for the county with the bonus application submitted in 2012).  The need for additional information, as well as the type of supporting documentation that may be required, is dependent upon the approach and methodology selected by the applicant to document their eligibility for the bonus.  The filing time frame for submitting the application and supporting documentation shall begin April 15 and continue until 60 days after the original hearing date in the county for the tentative equalization factor.  Applications for the $3,000 bonus and all necessary documentation must be received within the specified time frame for the assessment year in question.

 

b)         In determining the current level of assessments for the jurisdiction, the Department shall use the most recent three-year adjusted median as determined by the assessment/sales ratio study, e.g., for the 2004 bonus, the Department shall use the 2001, 2002, and 2003 levels of assessment.  Adjustments to the study data may be made on the basis of changes reported by the assessor on the application form and on any alternative sales ratio data submitted.  For an application by a township or multi-township assessor, the average of the most recent three-year levels shall be adjusted only to reflect action by the township or multi-township assessor.  Adjustments to the Department's most recent urban weighted three-year average county level for an application submitted by a Supervisor of Assessments shall be made on the basis of assessment information provided on Form Nos. PTAX-280-A (Tentative Abstract of Assessments), PTAX-280-R (Reclassification Table) and PTAX-204-S/A (Report on Equalization of Local Assessment by Supervisor of Assessments).  Decisions relating to the coefficient of dispersion for purposes of qualifying for the bonus shall be made using the Department's most recent single year assessment/sales ratio data, e.g., for the 2004 bonus award, the Department shall use the 2003 single-year sales ratio study.  More recent or supplemental data shall be accepted from the applicant to aid in determining whether or not the uniformity criteria for the assessment year being applied for meets the legal requirement.  Alternate or supplemental data may take the form of current year sales from the jurisdiction matched with prior year assessments.  If there is an insufficient number of sales in an assessment jurisdiction, appraisals may also be used when provided by an objective source having no personal, business, or monetary interest in the Department's decision to award or withhold the bonus.  If appraisals are submitted, the properties involved must be shown to have been selected in a random manner that adequately represents the jurisdiction or assessment district.  As an alternate to appraisals in cases where there is an insufficient number of sales for any of the applicable years in the assessment/sales ratio study, a trending technique may be used to adjust the sale price for time.  To trend, the study year at issue is first augmented with sales from the most recent year in comparison before adding any other sales from the remaining year in the three-year period.  For the 2004 bonus award:

 

1)         if sales are needed for 2001, first trend 2002 sales back, then trend 2003 sales back if necessary;

 

2)         if sales are need for 2002 first trend 2003 sales back, then trend 2001 sales forward if necessary; and

 

3)         if sales are needed for 2003, first trend 2002 sales forward, then trend 2001 sales forward if necessary. 

 

Whenever alternate sales ratio study data are submitted, the sales used must conform to those edit standards commonly accepted in the appraisal field for determining "arms length" transactions, as detailed in the publication "Standard on Ratio Studies" (International Association of Assessing Officers – 1999 edition).  This incorporates no later amendment or edition.

 

c)         Department Audits

 

1)         The Department may conduct field audits to determine the validity and accuracy of information and data provided on or with the application. Field audits shall be conducted under two circumstances:  

 

A)        on a random basis;

 

B)        whenever the petitioner's study data qualifies for the bonus but Department sales data do not indicate compliance with bonus requirements.

 

2)         The audit may include but not be limited to the assessor's books, abstracts, and property record cards.  Failure to provide or have available information deemed necessary for the audit shall result in denial of the bonus application.

 

d)         The Department may utilize assessment/sales ratio data from its annual study to evaluate the need for an in-depth review, pursuant to subsections (a), (b) and (c), of a bonus application and supporting data.  In situations where Department data are sufficient in quantity (i.e., 25 useable sales per township, other than townships for which 25 sales are not normally available), representative of the district (i.e., sufficient sales by geography and class of property), and clear as to both the current level and uniformity of assessments within the jurisdiction as required by Section 4-20 of the Property Tax Code, decisions regarding eligibility for the bonus may be made without review or audit of data presented with the application.  Unless the petitioner can provide additional information which changes the Department of Revenue study so as to qualify the applicant for the bonus or information that reveals an error or omission in the Department's study, the petition shall be denied (assuming the Department's study does not indicate eligibility for the bonus).

 

e)         Decisions by the Department of Revenue shall be made in writing to the applicant within the latest of the following time periods:

 

1)         for applications based on prior year sales, within 120 days after the Department's certification of the results of the hearing on the tentative multiplier; or

 

2)         for applications based on prior year sales, within 120 days after receipt of all supporting documentation, including any additional information required by the Department under the preceding provisions of this Section; or

 

3)         for applications based on current year sales, within 120 days after the Department's completion of the assessment/sales ratio study for the current year; or

 

4)         for applications based on current year sales, within 120 days after receipt of all supporting documentation, including any additional information required by the Department under this Section.

 

            Decisions affecting levels of assessment or coefficients of dispersion made in consideration of eligibility for the $3,000 bonus are non-binding upon the Department's equalization factor computation process.  All Department decisions regarding eligibility for the bonus shall be final for the assessment year involved.

 

f)         Federal and State income taxes, the employee's share of Social Security taxes and, if applicable, the employee's share of contributions to the Illinois Municipal Retirement Fund shall be withheld from such $3,000 bonus.  An employee's withheld Social Security tax and Illinois Municipal Retirement Fund contribution shall be forwarded to the township, multi-township or county that employs the assessor for proper accounting and forwarding to the appropriate authorities.  The township, multi-township or county that employs the assessor shall pay the employer's share of Social Security taxes and, if applicable, contributions to the Illinois Municipal Retirement Fund.

 

(Source:  Amended at 28 Ill. Reg. 15599, effective November 17, 2004)

 

Section 110.175  Equalization by Chief County Assessment Officers in Counties with Fewer Than 3,000,000 Inhabitants

 

a)         Section 9-210 of the Property Tax Code [35 ILCS 200/9-210] requires Chief County Assessment Officers in counties with fewer than 3,000,000 inhabitants to apply equalization factors to attain a level of assessments of 33⅓% of market value, and Section 3-40 of the Property Tax Code [35 ILCS 200/3-40] provides that the Department will not reimburse a county for 50% of the amount of salary the county paid to the Supervisor of Assessments for the preceding month unless the level of assessments is between 31⅓% and 35⅓% of fair cash value.  For purposes of determining compliance with the statutory requirement, the Department will adjust prior year sales ratio data using the most recent Tentative Abstract of Assessments (Form PTAX-280-A), Reclassification Table (Form PTAX-280-R) and Report on Equalization of Local Assessment by Supervisor of Assessments (Form PTAX-204-S/A).  This will be done to reflect current year assessment changes.  Within 60 days after certification of the county's tentative equalization factor, the Department will make a determination as to whether or not the statutory assessment level range has been attained.  If the required level has not been attained, the County Treasurer will be immediately notified in writing that State reimbursement for one-half of the Supervisor of Assessment's salary will not be made to the county.  Reimbursement will not be reinstituted until a Tentative Abstract of Assessments received in a subsequent year reflects equalization, assessment and/or value changes sufficient to bring the level of assessments to within the range level prescribed by law.  When the county again becomes eligible for Supervisor of Assessment salary reimbursement, the County Treasurer will be notified in writing.  In all cases, determination as to the level of assessments for purposes of this Section will not be made until after evidence (if any) submitted at the tentative equalization factor hearing is reviewed and the Department's findings concerning such evidence is certified to the County Clerk.

 

b)         The 50% reimbursement to the county by the State shall include only reimbursement for the salary paid to the Supervisor of Assessments for the preceding month.  Reimbursable salary shall not include amounts paid to the Supervisor of Assessments by the county for unused sick, vacation or compensatory days or other compensation not actually earned in the preceding month.  Reimbursable salary may include the employee's share of Social Security, retirement, health insurance or other such employee contributions from salary for work during the preceding month and amounts paid into a deferred compensation program for work during the preceding month but shall not include amounts paid for a county's share of Social Security, retirement, health insurance or a county's share of any other such benefit.

 

(Source:  Amended at 20 Ill. Reg. 13611, effective October 3, 1996)

 

Section 110.180  Supervisor of Assessments Examination

 

a)         Section 3-5 of the Property Tax Code [35 ILCS 200/3-5] requires, in addition to certain designation and experience criteria, that in order to be eligible for appointment or election to the office of Supervisor of Assessments a person must pass an examination conducted by the Department to determine his or her competence to hold office.  Eligibility must be met to be appointed, to file nomination papers, to be a candidate in a primary or general election, to be elected and to assume office.

 

b)         A person may take the Supervisor of Assessments examination in any county where it is given, and the results shall be valid in any county throughout the State.

 

c)         County Examination Requests in Counties that Appoint a Supervisor of Assessments:  If the presiding officer of the County Board intends to appoint a person to be Supervisor of Assessments who has not passed the Supervisor of Assessments examination within the requisite time, an examination administered by the Department shall be requested by the presiding officer of the County Board at least 21 days before an appointment is to be made.  Before requesting that a Supervisor of Assessments examination be administered in a county that appoints a Supervisor of Assessments, one of the three following criteria must be met:

 

1)         The current Supervisor of Assessments has died or submitted a resignation with an effective date.

 

2)         The County Board has voted to dismiss the current Supervisor of Assessments for misfeasance, malfeasance or nonfeasance.  In this case, the examination will be given after the 21 day dismissal appeal period if no hearing is requested by the current Supervisor of Assessments.  If a hearing is requested by the current Supervisor of Assessments pursuant to 35 ILCS 200/3-10, the examination will be scheduled only after the hearing and a final vote to dismiss the current Supervisor of Assessments.

 

3)         The presiding officer of the County Board has notified the current Supervisor of Assessments within 90 to 120 days prior to the expiration of his term that the presiding officer does not intend to reappoint the Supervisor of Assessments.

 

d)         County Examination Requests in Counties that Elect a Supervisor of Assessments:  A person who wants to be a candidate for elected Supervisor of Assessments in a county and who has not passed the Department examination within two years before the first day for filing nomination papers shall request at least 30 days before the first day for filing nomination petitions that the County Clerk request an examination be given by the Department.  If a person makes such a request, the County Clerk shall at least 21 days before the first day for filing nomination petitions request that the Department administer an examination.  The presiding officer of the County Board may request at least 21 days before the first day for filing nomination petitions that the Department give the examination, and if the presiding officer does so, the County Clerk need not duplicate the request.

 

e)         Examination Score

 

1)         A passing score of 70% or more correct will be valid for a two-year period commencing with the day the examination was taken.

 

2)         If a person re-takes the examination, the most current examination score supersedes any previous examination score and the two-year period will begin with the most recent date that the person took and received a passing score on the examination.

 

3)         In counties that appoint a Supervisor of Assessments, all persons certified to a county by the Department of Revenue as passing the examination shall be considered by that county as having met the examination requirements even though the two-year period may expire between the time the list in subsection (g) is certified and the actual appointment is made.  However, no list shall be valid for more than 120 days.  If a person verifies having passed the test by presenting a grade request form pursuant to subsection (f)(1)(A), the test must have been taken within two years before the date the appointment is made.

 

4)         In counties that elect a Supervisor of Assessments, a person presenting a grade request form pursuant to subsection (f)(2)(A) at the time his or her nomination papers are filed shall be considered as having met the examination requirements even though the two-year period may expire between the time the nomination papers are filed and the elected Supervisor of Assessments assumes office.  In such counties a person whose name appears on the list provided by the Department pursuant to subsection (f)(2)(B) shall be considered as having met the examination requirements even though the two-year period may expire between the first day nomination papers may be filed and the time an elected Supervisor of Assessments assumes office.

 

f)         Verification of Passing the Examination

 

1)         In counties that appoint a Supervisor of Assessments, verification that a person is certified as having passed the examination within the required time period shall be made by:

 

A)        The person presenting to the presiding officer of the County Board or his designee a grade request form signed by two Department examiners indicating the person received a grade of at least 70% on the examination within two years before the date of the appointment, or

 

B)        The person's name appearing on the list requested by the presiding officer of the County Board or his or her designee and provided by the Department pursuant to subsection (g).

 

2)         In counties that elect a Supervisor of Assessments, verification that a person is certified as having passed the examination within the required time period at the time the person files nomination papers shall be made by:

 

A)        The person presenting to the County Clerk or his or her designee a grade request form signed by two Department examiners indicating the person received a grade of at least 70% on the examination within two years before the date the nomination papers were filed, or

 

B)        The person's name appearing on the list requested by the County Clerk or his or her designee or the presiding officer of the County Board or his or her designee and provided by the Department pursuant to subsection (g).

 

g)         List of People Passing Examination

 

1)         The Department shall maintain a list of people who have passed the Supervisor of Assessments examination within the last two years.  Such list shall include each person's name, address, telephone number, and examination score.  A person who does not wish to be on the certified list for the county in which the exam is being given may sign a waiver to keep his or her name off that county's list.  A person who does not wish to be on any certified list may so request on the examination application.  A person who requests not to be on a list shall still receive a grade slip and, if a passing score was received, the grade slip signed by two Department examiners shall serve as proof of meeting the examination requirement for two years after the date of the examination.  A person who has passed the examination but has requested that his or her name not be on any list may later request to be placed on a list for the remainder of the two years following the date of the examination.

 

2)         The list of people with passing scores will be provided by the Department when there is a vacancy in the position of Supervisor of Assessments in a county that appoints a Supervisor of Assessments and the presiding officer of the County Board or his or her designee requests the list.  Additional updated lists may be provided until such time as the vacancy is filled.

 

3)         When a vacancy is filled by a permanent appointment to the position of Supervisor of Assessments, all lists previously provided to that county shall be considered void in that county, and the county shall obtain an updated list of people passing the examination to fill any future Supervisor of Assessments vacancies.  The appointment of an acting Supervisor of Assessments for 60 days does not void lists certified to the county to fill the current vacancy.

 

4)         The list of people with passing scores shall be provided by the Department before an election in a county that elects a Supervisor of Assessments when the County Clerk or his or her designee requests the list.  The list shall be requested at least 10 days before the first day that nomination petitions may be filed.  The request shall include the date on which nomination papers may first be filed, and the list shall include those who have passed the test within two years prior to that date.

 

h)         Location of Examinations

 

1)         The Supervisor of Assessments examinations shall be given in a county when the county requires an examination.  The examination may also be given on a regional basis, with locations and examination dates being determined by the Department.

 

2)         If an examination is scheduled based upon a county's request, the Department shall cancel the scheduled examination if a Supervisor of Assessments appointment is made from the Department's list prior to the examination date.  The County Clerk shall immediately notify the Department of the appointment.

 

i)          Publication Requirement

 

1)         The Department of Revenue is responsible for meeting the statutory publication requirements for all regional examinations.

 

2)         If the examination is conducted as a result of an individual county's request, then that county is responsible for meeting the statutory publication requirement.

 

3)         Proof of publication must be submitted to the Department at or before the examination.  If the publication requirement is not met by the county requesting an examination, the scores from that examination session shall be considered null and void.  Proof of publication shall consist of a copy of the notice and a statement of the date of publication.

 

4)         The published notice shall include the date, time, place and purpose of the examination, shall indicate that study materials are available and that the examination and facilities are accessible to handicapped individuals and shall indicate where application forms may be obtained.  The notice shall be published in a local newspaper of general circulation in the county at least seven days before the examination is given.

 

j)          Reappointment or Reelection

 

1)         An incumbent Supervisor of Assessments is not required to take and pass the Supervisor of Assessments examination to be eligible for reappointment or reelection, to be appointed if the county changes from an elected to an appointed Supervisor of Assessments or to be elected if a county changes from an appointed to an elected Supervisor of Assessments.

 

2)         A person currently holding the position of Supervisor of Assessments is not required to take and pass the Supervisor of Assessments examination to be appointed to and assume the office of Supervisor of Assessments in another county or to file nominating papers, to be a candidate in a primary or general election, to be elected and to assume the office of Supervisor of Assessments in another county.

 

(Source:  Amended at 31 Ill. Reg. 12994, effective August 21, 2007)

 

Section 110.190  Property Tax Extension Limitation

 

a)         New Property

 

1)         New property as defined in Section 18-185 of the Property Tax Code [35 ILCS 200/18-185] includes only:

 

A)        New improvements or additions to existing improvements on any parcel of real property that increased the assessed value of that real property during the levy year.  It does not include maintenance and repair.  The amount of value shall be limited to the actual value added by the new improvement, and

 

B)        property that was exempt for any portion of the prior year and reclassified and assessed as non-exempt for the levy year.

 

2)         The township assessors, multi-township assessors, Supervisors of Assessments, County Assessors, Boards of Review and Board of Appeals shall enter their assessments of new property located in taxing districts subject to the Property Tax Extension Limitation Law [35 ILCS 200/Art. 18, Div. 5] in separate columns specifically designated for new property in the assessment books.

 

3)         The following special situations are new property under the circumstances described:

 

A)        New improvements or additions to existing improvements that increased the assessed value of property during the levy year in an Enterprise Zone comprise new property for that levy year only to the extent that taxes are not abated on this new property.  To the extent taxes are no longer abated on this property, it is new property in the first year the abatement ceases.

 

B)        Property which receives a prorated assessment under Section 9-180 of the Property Tax Code [35 ILCS 200/9-180] because of the construction of new or added buildings, structures or other improvements which were substantially completed or initially occupied or initially used during the levy year is new property and the amount of new property for that levy year is the amount of the equalized prorated assessment.  When this property receives the full assessment in the next levy year, the difference between the equalized prorated assessment and the next levy year's equalized assessment which is due to the new or added buildings, structures or other improvements which were substantially completed or initially occupied or initially used is the amount of new property for the next levy year.

 

4)         New property does not include:

 

A)        Property which in the prior year received a prorated assessment as damaged, uninhabitable property under Section 9-180 of the Property Tax Code [35 ILCS 200/9-180] or as damaged property under Section 13-5 of the Property Tax Code [35 ILCS 200/13-5] (disaster area). However, there are three exceptions:

 

i)          If new improvements are added to the parcel, these new improvements are new property.

 

ii)         If square footage is added to the structure, this addition to the structure is new property.

 

iii)        If the property was completely destroyed and rebuilt, then the completely rebuilt structure is new property.

 

B)        Property on which the assessment has increased under Section 10-50 of the Property Tax Code [35 ILCS 200/10-50] (phaseout of historic residence assessment) and property on which the assessment under Section 10-45 of the Property Tax Code [35 ILCS 200/10-45] (historic residence assessment) has been revoked.

 

C)        Property which was exempt on January 1 of the levy year and reclassified and assessed as non-exempt during the levy year.

 

D)        That portion of property receiving the homestead improvement exemption under Section 15-180 of the Property Tax Code [35 ILCS 200/15-180].  However, the additional assessment attributable to the removal or expiration of the homestead improvement exemption is new property in the year of the removal or expiration.  The value of the new property shall be the most recent assessed value of that portion for which the homestead improvement exemption has expired or is removed times the equalization factor.

 

E)        Omitted property assessed under Section 9-265 of the Property Tax Code [35 ILCS 200/9-265].

 

F)         New improvements or additions to existing improvements on property in a redevelopment project area, as defined in the Tax Increment Allocation Redevelopment Act [65 ILCS 5/Art. II, Div. 74.4], the Industrial Jobs Recovery Law [65 ILCS 5/Art. II, Div. 74.6] or the Economic Development Area Tax Increment Allocation Act [20 ILCS 620], that increased the assessed value of property during the levy year.

 

G)        All increases in the assessment of land.

 

b)         Levies Subject to Annual Backdoor Referendum

 

1)         Section 18-190 of the Property Tax Code [35 ILCS 200/18-190] requires that a new rate or a rate increase be approved at a direct referendum before it becomes effective for an affected taxing district subject to the Property Tax Extension Limitation Law.

 

2)         Rates required to extend taxes on levies subject to a backdoor referendum in each year there is a levy are not new rates or rate increases under Section 18-190 if a levy has been made for the fund in one or more of the preceding three levy years.

 

3)         If a higher statutory rate limit for the fund is enacted and a levy causes the rate to be above the previous statutory rate limit, this is a rate increase under Section 18-190 which must be submitted to direct referendum in order to become effective.

 

4)         When a levy for a specific fund is made for the first time, this is a new rate under Section 18-190 without regard to whether it is a new statutory authorization.

 

c)         Computation of the Limiting Rate

 

1)         When computing the limiting rate, the incremental equalized assessed value in a tax increment financing district is not included in the current year's equalized assessed value of all real property in the territory under the jurisdiction of the taxing district during the prior levy year.

 

2)         When computing the limiting rate, the equalized assessed value in an Enterprise Zone is not included in the current year's equalized assessed value of all real property in the territory under the jurisdiction of the taxing district during the prior levy year to the extent that taxes are abated on this property.

 

(Source:  Amended at 20 Ill. Reg. 13611, effective October 3, 1996)

 

Section 110.192          Property Tax Extension Limitation Law Notification and Determination Requirements After Referendum Under Section 18-213 or 18-214 of the Property Tax Code

 

a)         Definitions.  For purposes of this Section, the terms used in Section 18-213 and 18-214 of the Property Tax Code [35 ILCS 200/18-213 and 18-214] are defined as follows:

 

            "Immediately preceding levy year" means the levy year prior to the year in which the referendum is held.

 

            "Multi-county taxing district" means any taxing district that has equalized assessed valuation for the immediately preceding levy year in more than one county.

 

b)         Notice of referendum results.  The notice of referendum results required from the county clerks under Section 18-213 or 18-214 shall be in substantially the following form:

 

            To:  The Illinois Department of Revenue

 

            From:        (name)       

 

           County Clerk of                County

 

            On     (date)     a referendum was held under (select either Section 18-213 or 18-214) in                County on the applicability of the Property Tax Extension Limitation Law to non-home rule taxing districts in                County.  The result of the referendum was that the question was (approved or not approved).

 

            Following is a list including (1) the name of each non-home rule multi-county taxing district with any portion of its equalized assessed valuation for the immediately preceding levy year in this county in which the referendum was held, (2) the name and address of the governing authority of each such district, and (3) a list of all counties in which any portion of the equalized assessed valuation of each such district is situated:

 

 

		(Counties in
(Name of non-home	(Name, address of	which any EAV of
rule multi-county	governing authority	the district is
taxing district)	of the district)	situated)

 

(Include list here)

 

 

 

            The undersigned County Clerk of                County, Illinois, hereby verifies that the information in this notice is accurate and complete.

 

 

 

                                                         (date)

            (Seal of County Clerk)              County Clerk

 

c)         Applicability of Property Tax Extension Limitation Law to Non-Home Rule Multi-County Taxing District - Determination and Notification

 

1)         After the Department receives notification of referendum results, the Department shall determine if a non-home rule multi-county taxing district is subject to the Property Tax Extension Limitation Law.  When the Department determines that a non-home rule multi-county taxing district becomes subject to the Property Tax Extension Limitation Law, the Department shall notify the governing authority of each such non-home rule multi-county taxing district and the county clerks of all counties in which a portion of the equalized assessed valuation of the district is located that the district is subject to the Property Tax Extension Limitation Law beginning on January 1 of the year following the year in which the referendum was held.

 

2)         When the Department determines that a non-home rule multi-county taxing district that was subject to the PTELL is no longer subject to the PTELL, the Department shall notify the governing authority of each such non-home rule multi-county taxing district and the county clerks of all counties in which a portion of the equalized assessed valuation of the district is located that the district is no longer subject to the PTELL beginning on January 1 of the year following the year in which the referendum was held.

 

3)         In making the determination of whether the Property Tax Extension Limitation Law is applicable to a non-home rule multi-county taxing district, the Department shall consider the equalized assessed valuation of the district for the immediately preceding levy year as reported to the Department by the county clerks under Section 18-255 of the Property Tax Code.

 

4)         Changes in the equalized assessed valuation of the district for the immediately preceding levy year, including but not limited to changes due to the assessment of omitted property, the exemption of property from taxation, or a change in the equalized assessed valuation of any property in the district, shall not change the Department's determination or the applicability of the Property Tax Extension Limitation Law to that district.

 

(Source:  Added at 21 Ill. Reg. 6921, effective May 22, 1997)

 

Section 110.ILLUSTRATION A  State of Illinois Board of Review Course and Exam Requirements

 

 

 

(Source:  Added at 24 Ill. Reg. 2428, effective January 25, 2000)