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91_HB0928eng
HB0928 Engrossed 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. The board of review
3 succeeds to the powers and duties of the board of appeals and
4 has any powers and duties granted to it under this Code. All
5 action of the board of review shall be by a majority vote of
6 its commissioners members.
7 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
8 8-14-96.)
9 (35 ILCS 200/12-50)
10 Sec. 12-50. Mailed notice to taxpayer after change by
11 board of review or board of appeals. If final board of
12 review or board of appeals action regarding any property,
13 including equalization under Section 16-60 or Section 16-65,
14 results in an increased or decreased assessment, the board
15 shall mail a notice to the taxpayer, at his or her address as
16 it appears in the assessment records, whose property is
17 affected by such action, and in the case of a complaint filed
18 with a board of review under Section 16-25 or 16-115, to the
19 taxing body filing the complaint. A copy shall be given to
20 the assessor or chief county assessment officer if his or her
21 assessment was reversed or modified by the board. Written
22 notice shall also be given to any taxpayer who filed a
23 complaint in writing with the board and whose assessment was
24 not changed. The notice shall set forth the assessed value
25 prior to board action; the assessed value after final board
26 action but prior to any equalization; and the assessed value
27 as equalized by the board, if the board equalizes. This
28 notice shall state that the value as certified to the county
29 clerk by the board will be the locally assessed value of the
30 property for that year and each succeeding year, unless
31 revised in a succeeding year in the manner provided in this
32 Code. The written notice shall also set forth specifically
33 the facts upon which the board's decision is based. In
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1 counties with less than 3,000,000 inhabitants, the notice and
2 ; except that, in
7 counties with 3,000,000 or more inhabitants the statement
8 shall be included in the written notice (i) for residential
9 property with 6 units or less beginning with assessments made
10 for the 1996 assessment year and (ii) for all other property
11 in counties with 3,000,000 or more inhabitants beginning with
12 assessments made for the 1997 assessment year. In counties
13 with 3,000,000 or more inhabitants, the notice shall also
14 contain the following statement: "You may appeal this
15 decision to the Property Tax Appeal Board by filing a
16 petition for review with the Property Tax Appeal Board within
17 30 days after the date of this notice or within 30 days after
18 the date that the Board of Review transmits to the county
19 assessor pursuant to Section 16-125 its final action on the
20 township in which your property is located, whichever is
21 later". The Board shall publish its transmittal date of final
22 action on each township in at least one newspaper of general
23 circulation in the county. The changes made by this
24 amendatory Act of the 91st General Assembly apply to the 1999
25 assessment year and thereafter.
26 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
27 8-14-96.)
28 (35 ILCS 200/16-95)
29 Sec. 16-95. Powers and duties of board of appeals or
30 review; complaints. In counties with 3,000,000 or more
31 inhabitants, until the first Monday in December 1998, the
32 board of appeals in any year shall, on complaint that any
33 property is overassessed or underassessed, or is exempt,
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1 review and order the assessment corrected.
2 Beginning the first Monday in December 1998 and
3 thereafter, in counties with 3,000,000 or more inhabitants,
4 the board of review:
5 (1) shall, on upon written complaint of any
6 taxpayer, or any taxing district that has an interest in
7 the assessment, that any property is overassessed,
8 underassessed, or exempt, review the assessment and
9 confirm upon good cause shown, revise, correct, alter, or
10 modify the any assessment, as appears to be just (or part
11 of an assessment) of any real property; nothing in this
12 Section, however, shall be construed to require a
13 taxpayer to file a complaint with the board; and
14 (2) may, upon written motion of any one or more
15 members of the board that is made on or before the dates
16 specified in notices given under Section 16-110 for each
17 township and upon good cause shown, revise, correct,
18 alter, or modify any assessment (or part of an
19 assessment) of real property regardless of whether the
20 taxpayer or owner of the property has filed a complaint
21 with the board.
22 An assessment shall not be increased until the
23 person to be affected has been notified and given an
24 opportunity to be heard. Before making any reduction in
25 assessments of its own motion, the board shall give
26 notice to the assessor or No assessment may be changed by
27 the board on its own motion until the taxpayer in whose
28 name the property is assessed and the chief county
29 assessment officer who certified the assessment have been
30 notified and given, and give the assessor or chief county
31 assessment officer an opportunity to be heard thereon.
32 All taxing districts shall have an opportunity to be
33 heard on the matter.
34 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
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1 8-14-96.)
2 (35 ILCS 200/16-125)
3 Sec. 16-125. Hearings. In counties with 3,000,000 or
4 more inhabitants, complaints filed with the board of appeals
5 (until the first Monday in December 1998 and the board of
6 review beginning the first Monday in December 1998 and
7 thereafter) shall be classified by townships. All complaints
8 shall be docketed numerically, in the order in which they are
9 presented, as nearly as possible, in books or computer
10 records kept for that purpose, which shall be open to public
11 inspection. The complaints shall be considered by townships
12 until they have been heard and passed upon by the board.
13 After completing final action on all matters in a township,
14 the board shall transmit such final actions to the county
15 assessor.
16 A hearing upon any complaint shall not be held until the
17 taxpayer affected and the county assessor have each been
18 notified and have been given an opportunity to be heard. All
19 hearings shall be open to the public and the board shall sit
20 together and hear the representations of the interested
21 parties or their representatives. An order for a correction
22 of any assessment shall not be made unless both commissioners
23 of the board, or a majority of the members in the case of a
24 board of review, concur therein, in which case, an order
25 therefor shall be made in open session and entered in the
26 records of the board. When an assessment is ordered
27 corrected, the board shall transmit a computer printout of
28 the results, or make and sign a brief written statement of
29 the reason for the change and the manner in which the method
30 used by the assessor in making the assessment was erroneous,
31 and shall deliver a copy of the statement to the county
32 assessor. Upon request the board shall hear any taxpayer in
33 opposition to a proposed reduction in any assessment.
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1 The board may destroy or otherwise dispose of complaints
2 and records pertaining thereto after the lapse of 10 years
3 from the date of filing.
4 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
5 8-14-96.)
6 (35 ILCS 200/16-160)
7 Sec. 16-160. Property Tax Appeal Board; process. In
8 counties with 3,000,000 or more inhabitants, beginning with
9 assessments made for the 1996 assessment year for residential
10 property of 6 units or less and beginning with assessments
11 made for the 1997 assessment year for all other property, and
12 for all property in any county other than a county with
13 3,000,000 or more inhabitants, any taxpayer dissatisfied with
14 the decision of a board of review or board of appeals as such
15 decision pertains to the assessment of his or her property
16 for taxation purposes, or any taxing body that has an
17 interest in the decision of the board of review or board of
18 appeals on an assessment made by any local assessment
19 officer, may, (i) in counties with less than 3,000,000
20 inhabitants within 30 days after the date of written notice
21 of the decision of the board of review or (ii) in assessment
22 year 1999 and thereafter in counties with 3,000,000 or more
23 inhabitants within 30 days after the date of the board of
24 review notice or within 30 days after the date that the board
25 of review transmits to the county assessor pursuant to
26 Section 16-125 its final action on the township in which the
27 property is located, whichever is later Board of Appeals,
28 appeal the decision to the Property Tax Appeal Board for
29 review. In any appeal where the board of review or board of
30 appeals has given written notice of the hearing to the
31 taxpayer 30 days before the hearing, failure to appear at the
32 board of review or board of appeals hearing shall be grounds
33 for dismissal of the appeal unless a continuance is granted
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1 to the taxpayer. If an appeal is dismissed for failure to
2 appear at a board of review or board of appeals hearing, the
3 Property Tax Appeal Board shall have no jurisdiction to hear
4 any subsequent appeal on that taxpayer's complaint. Such
5 taxpayer or taxing body, hereinafter called the appellant,
6 shall file a petition with the clerk of the Property Tax
7 Appeal Board, setting forth the facts upon which he or she
8 bases the objection, together with a statement of the
9 contentions of law which he or she desires to raise, and the
10 relief requested. If a petition is filed by a taxpayer, the
11 taxpayer is precluded from filing objections based upon
12 valuation, as may otherwise be permitted by Sections 21-175
13 and 23-5. However, any taxpayer not satisfied with the
14 decision of the board of review or board of appeals as such
15 decision pertains to the assessment of his or her property
16 need not appeal the decision to the Property Tax Appeal Board
17 before seeking relief in the courts. The changes made by this
18 amendatory Act of the 91st General Assembly shall be
19 effective beginning with the 1999 assessment year.
20 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
21 8-14-96.)
22 Section 99. Effective date. This Act takes effect upon
23 becoming law.
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