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91_HB0928enr
HB0928 Enrolled LRB9103088PTpk
1 AN ACT to amend the Property Tax Code by changing
2 Sections 5-5, 12-50, 16-95, 16-125, and 16-160.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Sections 5-5, 12-50, 16-95, 16-125, and 16-160 as follows:
7 (35 ILCS 200/5-5)
8 Sec. 5-5. Election of commissioners of board of review;
9 counties of 3,000,000 or more.
10 (a) In counties with 3,000,000 or more inhabitants, on
11 the first Tuesday after the first Monday in November 1994, 2
12 commissioners of the board of appeals shall be elected to
13 hold office from the first Monday in December following their
14 election and until the first Monday in December 1998. In case
15 of any vacancy, the chief judge of the circuit court or any
16 judge of that circuit designated by the chief judge shall
17 fill the vacancy by appointment. The commissioners shall be
18 electors in the particular county at the time of their
19 election or appointment and shall hold no other lucrative
20 public office or public employment. Each commissioner shall
21 receive compensation fixed by the county board, which shall
22 be paid out of the county treasury and which shall not be
23 changed during the term for which any commissioner is elected
24 or appointed. Effective the first Monday in December 1998,
25 the board of appeals is abolished.
26 The board of appeals shall maintain sufficient
27 evidentiary records to support all decisions made by the
28 board of appeals. All records, data, sales/ratio studies,
29 and other information necessary for the board of review
30 elected under subsection (c) to perform its functions and
31 duties shall be transferred by the board of appeals to the
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1 board of review on the first Monday in December 1998.
2 (b) (Blank).
3 (c) In each county with 3,000,000 or more inhabitants,
4 there is created a board of review. The board of review shall
5 consist of 3 commissioners members, one elected from each
6 election district in the county at the general election in
7 1998 to hold office for a term beginning on the first Monday
8 in December following their election and until their
9 respective successors are elected and qualified.
10 No later than June 1, 1996, the General Assembly shall
11 establish the boundaries for the 3 election districts in each
12 county with 3,000,000 or more inhabitants. The election
13 districts shall be compact, contiguous, and have
14 substantially the same population based on the 1990 federal
15 decennial census. One district shall be designated as the
16 first election district, one as the second election district,
17 and one as the third election district. The commissioner
18 member from each district shall be elected to a term of 4
19 years.
20 In the year following each federal decennial census, the
21 General Assembly shall reapportion the election districts to
22 reflect the results of the census. The reapportioned
23 districts shall be compact, contiguous, and contain
24 substantially the same population. The commissioner member
25 from the first district shall be elected to terms of 4 years,
26 4 years, and 2 years. The commissioner member from the
27 second district shall be elected to terms of 4 years, 2
28 years, and 4 years. The commissioner member from the third
29 district shall be elected to terms of 2 years, 4 years, and 4
30 years.
31 In case of vacancy, the chief judge of the circuit court
32 or any judge of the circuit court designated by the chief
33 judge shall fill the vacancy by appointment of a person from
34 the same political party. If the vacancy is filled with more
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1 than 28 months remaining in the term, the appointed
2 commissioner member shall serve until the next general
3 election, at which time a commissioner member shall be
4 elected to serve for the remainder of the term. If a vacancy
5 is filled with 28 months or less remaining in the term, the
6 appointment shall be for the remainder of the term. The
7 commissioners members shall be electors within their
8 respective election district at the time of their election or
9 appointment and shall hold no other lucrative public office
10 or public employment.
11 Each commissioner member shall receive compensation fixed
12 by the county board, which shall be paid from the county
13 treasury. Compensation for each commissioner member shall be
14 equitable and shall not be changed during the term for which
15 that commissioner member is elected or appointed. The county
16 shall provide suitable office space for the board of review.
17 For the year beginning on the first Monday in December
18 1998 and ending the first Monday in December 1999, and every
19 fourth year thereafter, the chair of the board shall be the
20 commissioner member elected from the first district. For the
21 year beginning the first Monday in December 1999 and ending
22 the first Monday in December 2000, and every fourth year
23 thereafter, the chair of the board shall be the commissioner
24 member elected from the second district. For the year
25 beginning the first Monday in December 2000 and ending the
26 first Monday in December 2001, and every fourth year
27 thereafter, the chair shall be the commissioner member
28 elected from the third district. For the year beginning the
29 first Monday in December 2001 and ending the first Monday in
30 December 2002, and every fourth year thereafter, the chair of
31 the board shall be determined by lot.
32 On and after the first Monday in December, 1998, any
33 reference in this Code to a board of appeals shall mean the
34 board of review created under this subsection, and any
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1 reference to a member of a board of review shall mean a
2 commissioner of a board of review. Whenever it may be
3 necessary for purposes of determining its jurisdiction, the
4 board of review shall be deemed to succeed to the powers and
5 duties of the former board of appeals; provided that the
6 board of review shall also have all of the powers and duties
7 granted to it under this Code. All action of the board of
8 review shall be by a majority vote of its commissioners
9 members.
10 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
11 8-14-96.)
12 (35 ILCS 200/12-50)
13 Sec. 12-50. Mailed notice to taxpayer after change by
14 board of review or board of appeals. If final board of
15 review or board of appeals action regarding any property,
16 including equalization under Section 16-60 or Section 16-65,
17 results in an increased or decreased assessment, the board
18 shall mail a notice to the taxpayer, at his or her address as
19 it appears in the assessment records, whose property is
20 affected by such action, and in the case of a complaint filed
21 with a board of review under Section 16-25 or 16-115, to the
22 taxing body filing the complaint. A copy shall be given to
23 the assessor or chief county assessment officer if his or her
24 assessment was reversed or modified by the board. Written
25 notice shall also be given to any taxpayer who filed a
26 complaint in writing with the board and whose assessment was
27 not changed. The notice shall set forth the assessed value
28 prior to board action; the assessed value after final board
29 action but prior to any equalization; and the assessed value
30 as equalized by the board, if the board equalizes. This
31 notice shall state that the value as certified to the county
32 clerk by the board will be the locally assessed value of the
33 property for that year and each succeeding year, unless
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1 revised in a succeeding year in the manner provided in this
2 Code. The written notice shall also set forth specifically
3 the facts upon which the board's decision is based. In
4 counties with less than 3,000,000 inhabitants, the notice and
5 ; except that, in
10 counties with 3,000,000 or more inhabitants the statement
11 shall be included in the written notice (i) for residential
12 property with 6 units or less beginning with assessments made
13 for the 1996 assessment year and (ii) for all other property
14 in counties with 3,000,000 or more inhabitants beginning with
15 assessments made for the 1997 assessment year. In counties
16 with 3,000,000 or more inhabitants, the notice shall also
17 contain the following statement: "You may appeal this
18 decision to the Property Tax Appeal Board by filing a
19 petition for review with the Property Tax Appeal Board within
20 30 days after the date of this notice or within 30 days after
21 the date that the Board of Review transmits to the county
22 assessor pursuant to Section 16-125 its final action on the
23 township in which your property is located, whichever is
24 later". The Board shall publish its transmittal date of final
25 action on each township in at least one newspaper of general
26 circulation in the county. The changes made by this
27 amendatory Act of the 91st General Assembly apply to the 1999
28 assessment year and thereafter.
29 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
30 8-14-96.)
31 (35 ILCS 200/16-95)
32 Sec. 16-95. Powers and duties of board of appeals or
33 review; complaints. In counties with 3,000,000 or more
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1 inhabitants, until the first Monday in December 1998, the
2 board of appeals in any year shall, on complaint that any
3 property is overassessed or underassessed, or is exempt,
4 review and order the assessment corrected.
5 Beginning the first Monday in December 1998 and
6 thereafter, in counties with 3,000,000 or more inhabitants,
7 the board of review:
8 (1) shall, on upon written complaint of any
9 taxpayer, or any taxing district that has an interest in
10 the assessment, that any property is overassessed,
11 underassessed, or exempt, review the assessment and
12 confirm upon good cause shown, revise, correct, alter, or
13 modify the any assessment, as appears to be just (or part
14 of an assessment) of any real property; nothing in this
15 Section, however, shall be construed to require a
16 taxpayer to file a complaint with the board; and
17 (2) may, upon written motion of any one or more
18 members of the board that is made on or before the dates
19 specified in notices given under Section 16-110 for each
20 township and upon good cause shown, revise, correct,
21 alter, or modify any assessment (or part of an
22 assessment) of real property regardless of whether the
23 taxpayer or owner of the property has filed a complaint
24 with the board.
25 An assessment shall not be increased until the
26 person to be affected has been notified and given an
27 opportunity to be heard. Before making any reduction in
28 assessments of its own motion, the board shall give
29 notice to the assessor or No assessment may be changed by
30 the board on its own motion until the taxpayer in whose
31 name the property is assessed and the chief county
32 assessment officer who certified the assessment have been
33 notified and given, and give the assessor or chief county
34 assessment officer an opportunity to be heard thereon.
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1 All taxing districts shall have an opportunity to be
2 heard on the matter.
3 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
4 8-14-96.)
5 (35 ILCS 200/16-125)
6 Sec. 16-125. Hearings. In counties with 3,000,000 or
7 more inhabitants, complaints filed with the board of appeals
8 (until the first Monday in December 1998 and the board of
9 review beginning the first Monday in December 1998 and
10 thereafter) shall be classified by townships. All complaints
11 shall be docketed numerically, in the order in which they are
12 presented, as nearly as possible, in books or computer
13 records kept for that purpose, which shall be open to public
14 inspection. The complaints shall be considered by townships
15 until they have been heard and passed upon by the board.
16 After completing final action on all matters in a township,
17 the board shall transmit such final actions to the county
18 assessor.
19 A hearing upon any complaint shall not be held until the
20 taxpayer affected and the county assessor have each been
21 notified and have been given an opportunity to be heard. All
22 hearings shall be open to the public and the board shall sit
23 together and hear the representations of the interested
24 parties or their representatives. An order for a correction
25 of any assessment shall not be made unless both commissioners
26 of the board, or a majority of the members in the case of a
27 board of review, concur therein, in which case, an order
28 therefor shall be made in open session and entered in the
29 records of the board. When an assessment is ordered
30 corrected, the board shall transmit a computer printout of
31 the results, or make and sign a brief written statement of
32 the reason for the change and the manner in which the method
33 used by the assessor in making the assessment was erroneous,
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1 and shall deliver a copy of the statement to the county
2 assessor. Upon request the board shall hear any taxpayer in
3 opposition to a proposed reduction in any assessment.
4 The board may destroy or otherwise dispose of complaints
5 and records pertaining thereto after the lapse of 10 years
6 from the date of filing.
7 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
8 8-14-96.)
9 (35 ILCS 200/16-160)
10 Sec. 16-160. Property Tax Appeal Board; process. In
11 counties with 3,000,000 or more inhabitants, beginning with
12 assessments made for the 1996 assessment year for residential
13 property of 6 units or less and beginning with assessments
14 made for the 1997 assessment year for all other property, and
15 for all property in any county other than a county with
16 3,000,000 or more inhabitants, any taxpayer dissatisfied with
17 the decision of a board of review or board of appeals as such
18 decision pertains to the assessment of his or her property
19 for taxation purposes, or any taxing body that has an
20 interest in the decision of the board of review or board of
21 appeals on an assessment made by any local assessment
22 officer, may, (i) in counties with less than 3,000,000
23 inhabitants within 30 days after the date of written notice
24 of the decision of the board of review or (ii) in assessment
25 year 1999 and thereafter in counties with 3,000,000 or more
26 inhabitants within 30 days after the date of the board of
27 review notice or within 30 days after the date that the board
28 of review transmits to the county assessor pursuant to
29 Section 16-125 its final action on the township in which the
30 property is located, whichever is later Board of Appeals,
31 appeal the decision to the Property Tax Appeal Board for
32 review. In any appeal where the board of review or board of
33 appeals has given written notice of the hearing to the
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1 taxpayer 30 days before the hearing, failure to appear at the
2 board of review or board of appeals hearing shall be grounds
3 for dismissal of the appeal unless a continuance is granted
4 to the taxpayer. If an appeal is dismissed for failure to
5 appear at a board of review or board of appeals hearing, the
6 Property Tax Appeal Board shall have no jurisdiction to hear
7 any subsequent appeal on that taxpayer's complaint. Such
8 taxpayer or taxing body, hereinafter called the appellant,
9 shall file a petition with the clerk of the Property Tax
10 Appeal Board, setting forth the facts upon which he or she
11 bases the objection, together with a statement of the
12 contentions of law which he or she desires to raise, and the
13 relief requested. If a petition is filed by a taxpayer, the
14 taxpayer is precluded from filing objections based upon
15 valuation, as may otherwise be permitted by Sections 21-175
16 and 23-5. However, any taxpayer not satisfied with the
17 decision of the board of review or board of appeals as such
18 decision pertains to the assessment of his or her property
19 need not appeal the decision to the Property Tax Appeal Board
20 before seeking relief in the courts. The changes made by this
21 amendatory Act of the 91st General Assembly shall be
22 effective beginning with the 1999 assessment year.
23 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
24 8-14-96.)
25 Section 99. Effective date. This Act takes effect upon
26 becoming law.
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