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91_SB0035enr
SB35 Enrolled LRB9101536PTpk
1 AN ACT to amend the Property Tax Code by changing
2 Sections 5-5, 12-50, 14-15, 16-95, 16-125, and 16-160 and
3 adding Section 20-178.
4 Be it enacted by the People of the State of Illinois,
5 represented in the General Assembly:
6 Section 5. The Property Tax Code is amended by changing
7 Sections 5-5, 12-50, 14-15, 16-95, 16-125, and 16-160 and
8 adding Section 20-178 as follows:
9 (35 ILCS 200/5-5)
10 Sec. 5-5. Election of board of review; counties of
11 3,000,000 or more.
12 (a) In counties with 3,000,000 or more inhabitants, on
13 the first Tuesday after the first Monday in November 1994, 2
14 commissioners of the board of appeals shall be elected to
15 hold office from the first Monday in December following their
16 election and until the first Monday in December 1998. In case
17 of any vacancy, the chief judge of the circuit court or any
18 judge of that circuit designated by the chief judge shall
19 fill the vacancy by appointment. The commissioners shall be
20 electors in the particular county at the time of their
21 election or appointment and shall hold no other lucrative
22 public office or public employment. Each commissioner shall
23 receive compensation fixed by the county board, which shall
24 be paid out of the county treasury and which shall not be
25 changed during the term for which any commissioner is elected
26 or appointed. Effective the first Monday in December 1998,
27 the board of appeals is abolished.
28 The board of appeals shall maintain sufficient
29 evidentiary records to support all decisions made by the
30 board of appeals. All records, data, sales/ratio studies,
31 and other information necessary for the board of review
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1 elected under subsection (c) to perform its functions and
2 duties shall be transferred by the board of appeals to the
3 board of review on the first Monday in December 1998.
4 (b) (Blank).
5 (c) In each county with 3,000,000 or more inhabitants,
6 there is created a board of review. The board of review shall
7 consist of 3 members, one elected from each election district
8 in the county at the general election in 1998 to hold office
9 for a term beginning on the first Monday in December
10 following their election and until their respective
11 successors are elected and qualified.
12 No later than June 1, 1996, the General Assembly shall
13 establish the boundaries for the 3 election districts in each
14 county with 3,000,000 or more inhabitants. The election
15 districts shall be compact, contiguous, and have
16 substantially the same population based on the 1990 federal
17 decennial census. One district shall be designated as the
18 first election district, one as the second election district,
19 and one as the third election district. The member from each
20 district shall be elected to a term of 4 years.
21 In the year following each federal decennial census, the
22 General Assembly shall reapportion the election districts to
23 reflect the results of the census. The reapportioned
24 districts shall be compact, contiguous, and contain
25 substantially the same population. The member from the first
26 district shall be elected to terms of 4 years, 4 years, and 2
27 years. The member from the second district shall be elected
28 to terms of 4 years, 2 years, and 4 years. The member from
29 the third district shall be elected to terms of 2 years, 4
30 years, and 4 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 member
2 shall serve until the next general election, at which time a
3 member shall be elected to serve for the remainder of the
4 term. If a vacancy is filled with 28 months or less remaining
5 in the term, the appointment shall be for the remainder of
6 the term. The members shall be electors within their
7 respective election district at the time of their election or
8 appointment and shall hold no other lucrative public office
9 or public employment.
10 Each member shall receive compensation fixed by the
11 county board, which shall be paid from the county treasury.
12 Compensation for each member shall be equitable and shall not
13 be changed during the term for which that member is elected
14 or appointed. The county shall provide suitable office space
15 for the board of review.
16 For the year beginning on the first Monday in December
17 1998 and ending the first Monday in December 1999, and every
18 fourth year thereafter, the chair of the board shall be the
19 member elected from the first district. For the year
20 beginning the first Monday in December 1999 and ending the
21 first Monday in December 2000, and every fourth year
22 thereafter, the chair of the board shall be the member
23 elected from the second district. For the year beginning the
24 first Monday in December 2000 and ending the first Monday in
25 December 2001, and every fourth year thereafter, the chair
26 shall be the member elected from the third district. For the
27 year beginning the first Monday in December 2001 and ending
28 the first Monday in December 2002, and every fourth year
29 thereafter, the chair of the board shall be determined by
30 lot.
31 On and after the first Monday in December, 1998, any
32 reference in this Code to a board of appeals shall mean the
33 board of review created under this subsection. Whenever it
34 may be necessary for purposes of determining its
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1 jurisdiction, the board of review shall be deemed to succeed
2 to the powers and duties of the former board of appeals;
3 provided that the board of review shall also have all of the
4 powers and duties granted to it under this Code. All action
5 of the board of review shall be by a majority vote of its
6 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 200/14-15)
29 Sec. 14-15. Certificate of error; counties of 3,000,000
30 or more.
31 (a) In counties with 3,000,000 or more inhabitants, if,
32 after the assessment is certified pursuant to Section 16-150,
33 but subject to the limitations of subsection (c) of this
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1 Section, at any time before judgment is rendered in any
2 proceeding to collect or to enjoin the collection of taxes
3 based upon any assessment of any property belonging to any
4 taxpayer, the county assessor discovers an error or mistake
5 in the assessment, the assessor shall execute a certificate
6 setting forth the nature and cause of the error. The
7 certificate when endorsed by the county assessor, or when
8 endorsed by the county assessor and board of appeals (until
9 the first Monday in December 1998 and the board of review
10 beginning the first Monday in December 1998 and thereafter)
11 where the certificate is executed for any assessment which
12 was the subject of a complaint filed in the board of appeals
13 (until the first Monday in December 1998 and the board of
14 review beginning the first Monday in December 1998 and
15 thereafter) for the tax year for which the certificate is
16 issued, may, either be certified according to the procedure
17 authorized by this Section or be presented and received in
18 evidence in any court of competent jurisdiction.
19 Certification is authorized, at the discretion of the county
20 assessor, for: (1) certificates of error allowing homestead
21 exemptions pursuant to Sections 15-170, 15-172, and 15-175;
22 (2) certificates of error on residential property of 6 units
23 or less; (3) certificates of error allowing exemption of the
24 property pursuant to Section 14-25; and (4) other
25 certificates of error reducing assessed value by less than
26 $100,000. Any certificate of error not certified shall be
27 presented to the court. The county assessor shall develop
28 reasonable procedures for the filing and processing of
29 certificates of error. Prior to the certification or
30 presentation to the court, the county assessor or his or her
31 designee shall execute and include in the certificate of
32 error a statement attesting that all procedural requirements
33 pertaining to the issuance of the certificate of error have
34 been met and that in fact an error exists. When so introduced
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1 in evidence such certificate shall become a part of the court
2 records, and shall not be removed from the files except upon
3 the order of the court.
4 Certificates of error that will be presented to the court
5 shall be filed A certificate executed under this Section may
6 be issued to the person erroneously assessed. A certificate
7 executed under this Section or a list of the parcels for
8 which certificates have been issued may be presented by the
9 assessor to the court as an objection in the application for
10 judgment and order of sale for the year in relation to which
11 the certificate is made or as an amendment to the objection
12 under subsection (b). Certificates of error that are to be
13 certified according to the procedure authorized by this
14 Section need not be presented to the court as an objection or
15 an amendment under subsection (b). The State's Attorney of
16 the county in which the property is situated shall mail a
17 copy of any final judgment entered by the court regarding any
18 the certificate of error to the taxpayer of record for the
19 year in question.
20 Any unpaid taxes after the entry of the final judgment by
21 the court or certification on certificates issued under this
22 Section may be included in a special tax sale, provided that
23 an advertisement is published and a notice is mailed to the
24 person in whose name the taxes were last assessed, in a form
25 and manner substantially similar to the advertisement and
26 notice required under Sections 21-110 and 21-135. The
27 advertisement and sale shall be subject to all provisions of
28 law regulating the annual advertisement and sale of
29 delinquent property, to the extent that those provisions may
30 be made applicable.
31 A certificate of error certified executed under this
32 Section allowing homestead exemptions under Sections 15-170,
33 15-172, and 15-175 of this Act (formerly Sections 19.23-1 and
34 19.23-1a of the Revenue Act of 1939) not previously allowed
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1 shall be given effect by the county treasurer, who shall mark
2 the tax books and, upon receipt of one of the following
3 certificates certificate from the county assessor or the
4 county assessor and the board of review where the board of
5 review is required to endorse the certificate of error, shall
6 issue refunds to the taxpayer accordingly:
7 "CERTIFICATION
8 I, .................., county assessor, hereby certify
9 that the Certificates of Error set out on the attached
10 list have been duly issued to correct an error or mistake
11 in the assessment allow homestead exemptions pursuant to
12 Sections 15-170, 15-172, and 15-175 of the Property Tax
13 Code (formerly Sections 19.23-1 and 19.23-1a of the
14 Revenue Act of 1939) which should have been previously
15 allowed; and that a certified copy of the attached list
16 and this certification have been served upon the county
17 State's Attorney."
18 "CERTIFICATION
19 I, .................., county assessor, and we,
20 ........................................................,
21 members of the board of review, hereby certify that the
22 Certificates of Error set out on the attached list have
23 been duly issued to correct an error or mistake in the
24 assessment and that any certificates of error required to
25 be endorsed by the board of review have been so
26 endorsed."
27 The county treasurer has the power to mark the tax books
28 to reflect the issuance of homestead certificates of error
29 certified according to the procedure authorized in this
30 Section for certificates of error issued under Section 14-25
31 or certificates of error issued to and including 3 years
32 after the date on which the annual judgment and order of sale
33 for that tax year was first entered. The county treasurer
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1 has the power to issue refunds to the taxpayer as set forth
2 above until all refunds authorized by this Section have been
3 completed.
4 To the extent that the certificate of error obviates the
5 liability for nonpayment of taxes, certification of a
6 certificate of error according to the procedure authorized in
7 this Section shall operate to vacate any judgment or
8 forfeiture as to that year's taxes, and the warrant books and
9 judgment books shall be marked to reflect that the judgment
10 or forfeiture has been vacated.
11 The county treasurer has no power to issue refunds to the
12 taxpayer as set forth above unless the Certification set out
13 in this Section has been served upon the county State's
14 Attorney.
15 (b) Nothing in subsection (a) of this Section shall be
16 construed to prohibit the execution, endorsement, issuance,
17 and adjudication of a certificate of error if (i) the annual
18 judgment and order of sale for the tax year in question is
19 reopened for further proceedings upon consent of the county
20 collector and county assessor, represented by the State's
21 Attorney, and (ii) a new final judgment is subsequently
22 entered pursuant to the certificate. This subsection (b)
23 shall be construed as declarative of existing law and not as
24 a new enactment.
25 (c) No certificate of error, other than a certificate to
26 establish an exemption under Section 14-25, shall be executed
27 for any tax year more than 3 years after the date on which
28 the annual judgment and order of sale for that tax year was
29 first entered.
30 (d) The time limitation of subsection (c) shall not
31 apply to a certificate of error correcting an assessment to
32 $1, under Section 10-35, on a parcel that a subdivision or
33 planned development has acquired by adverse possession, if
34 during the tax year for which the certificate is executed the
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1 subdivision or planned development used the parcel as common
2 area, as defined in Section 10-35, and if application for the
3 certificate of error is made prior to December 1, 1997.
4 (e) The changes made by this amendatory Act of the 91st
5 General Assembly apply to certificates of error issued
6 before, on, and after the effective date of this amendatory
7 Act of the 91st General Assembly.
8 (Source: P.A. 89-126, eff. 7-11-95; 89-671, eff. 8-14-96;
9 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655, eff.
10 7-30-98.)
11 (35 ILCS 200/16-95)
12 Sec. 16-95. Powers and duties of board of appeals or
13 review; complaints. In counties with 3,000,000 or more
14 inhabitants, until the first Monday in December 1998, the
15 board of appeals in any year shall, on complaint that any
16 property is overassessed or underassessed, or is exempt,
17 review and order the assessment corrected.
18 Beginning the first Monday in December 1998 and
19 thereafter, in counties with 3,000,000 or more inhabitants,
20 the board of review:
21 (1) shall, on upon written complaint of any
22 taxpayer, or any taxing district that has an interest in
23 the assessment, that any property is overassessed,
24 underassessed, or exempt, review the assessment and
25 confirm upon good cause shown, revise, correct, alter, or
26 modify the any assessment, as appears to be just (or part
27 of an assessment) of any real property; nothing in this
28 Section, however, shall be construed to require a
29 taxpayer to file a complaint with the board; and
30 (2) may, upon written motion of any one or more
31 members of the board that is made on or before the dates
32 specified in notices given under Section 16-110 for each
33 township and upon good cause shown, revise, correct,
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1 alter, or modify any assessment (or part of an
2 assessment) of real property regardless of whether the
3 taxpayer or owner of the property has filed a complaint
4 with the board.
5 An assessment shall not be increased until the
6 person to be affected has been notified and given an
7 opportunity to be heard. Before making any reduction in
8 assessments of its own motion, the board shall give
9 notice to the assessor or No assessment may be changed by
10 the board on its own motion until the taxpayer in whose
11 name the property is assessed and the chief county
12 assessment officer who certified the assessment have been
13 notified and given, and give the assessor or chief county
14 assessment officer an opportunity to be heard thereon.
15 All taxing districts shall have an opportunity to be
16 heard on the matter.
17 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
18 8-14-96.)
19 (35 ILCS 200/16-125)
20 Sec. 16-125. Hearings. In counties with 3,000,000 or
21 more inhabitants, complaints filed with the board of appeals
22 (until the first Monday in December 1998 and the board of
23 review beginning the first Monday in December 1998 and
24 thereafter) shall be classified by townships. All complaints
25 shall be docketed numerically, in the order in which they are
26 presented, as nearly as possible, in books or computer
27 records kept for that purpose, which shall be open to public
28 inspection. The complaints shall be considered by townships
29 until they have been heard and passed upon by the board.
30 After completing final action on all matters in a township,
31 the board shall transmit such final actions to the county
32 assessor.
33 A hearing upon any complaint shall not be held until the
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1 taxpayer affected and the county assessor have each been
2 notified and have been given an opportunity to be heard. All
3 hearings shall be open to the public and the board shall sit
4 together and hear the representations of the interested
5 parties or their representatives. An order for a correction
6 of any assessment shall not be made unless both commissioners
7 of the board, or a majority of the members in the case of a
8 board of review, concur therein, in which case, an order
9 therefor shall be made in open session and entered in the
10 records of the board. When an assessment is ordered
11 corrected, the board shall transmit a computer printout of
12 the results, or make and sign a brief written statement of
13 the reason for the change and the manner in which the method
14 used by the assessor in making the assessment was erroneous,
15 and shall deliver a copy of the statement to the county
16 assessor. Upon request the board shall hear any taxpayer in
17 opposition to a proposed reduction in any assessment.
18 The board may destroy or otherwise dispose of complaints
19 and records pertaining thereto after the lapse of 10 years
20 from the date of filing.
21 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
22 8-14-96.)
23 (35 ILCS 200/16-160)
24 Sec. 16-160. Property Tax Appeal Board; process. In
25 counties with 3,000,000 or more inhabitants, beginning with
26 assessments made for the 1996 assessment year for residential
27 property of 6 units or less and beginning with assessments
28 made for the 1997 assessment year for all other property, and
29 for all property in any county other than a county with
30 3,000,000 or more inhabitants, any taxpayer dissatisfied with
31 the decision of a board of review or board of appeals as such
32 decision pertains to the assessment of his or her property
33 for taxation purposes, or any taxing body that has an
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1 interest in the decision of the board of review or board of
2 appeals on an assessment made by any local assessment
3 officer, may, (i) in counties with less than 3,000,000
4 inhabitants within 30 days after the date of written notice
5 of the decision of the board of review or (ii) in assessment
6 year 1999 and thereafter in counties with 3,000,000 or more
7 inhabitants within 30 days after the date of the board of
8 review notice or within 30 days after the date that the board
9 of review transmits to the county assessor pursuant to
10 Section 16-125 its final action on the township in which the
11 property is located, whichever is later Board of Appeals,
12 appeal the decision to the Property Tax Appeal Board for
13 review. In any appeal where the board of review or board of
14 appeals has given written notice of the hearing to the
15 taxpayer 30 days before the hearing, failure to appear at the
16 board of review or board of appeals hearing shall be grounds
17 for dismissal of the appeal unless a continuance is granted
18 to the taxpayer. If an appeal is dismissed for failure to
19 appear at a board of review or board of appeals hearing, the
20 Property Tax Appeal Board shall have no jurisdiction to hear
21 any subsequent appeal on that taxpayer's complaint. Such
22 taxpayer or taxing body, hereinafter called the appellant,
23 shall file a petition with the clerk of the Property Tax
24 Appeal Board, setting forth the facts upon which he or she
25 bases the objection, together with a statement of the
26 contentions of law which he or she desires to raise, and the
27 relief requested. If a petition is filed by a taxpayer, the
28 taxpayer is precluded from filing objections based upon
29 valuation, as may otherwise be permitted by Sections 21-175
30 and 23-5. However, any taxpayer not satisfied with the
31 decision of the board of review or board of appeals as such
32 decision pertains to the assessment of his or her property
33 need not appeal the decision to the Property Tax Appeal Board
34 before seeking relief in the courts. The changes made by this
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1 amendatory Act of the 91st General Assembly shall be
2 effective beginning with the 1999 assessment year.
3 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
4 8-14-96.)
5 (35 ILCS 200/20-178 new)
6 Sec. 20-178. Certificate of error; refund; interest.
7 When the county collector makes any refunds due on
8 certificates of error issued under Sections 14-15 through
9 14-25 that have been either certified or adjudicated, the
10 county collector shall pay the taxpayer interest on the
11 amount of the refund at the rate of 0.5% per month.
12 No interest shall be due under this Section for any time
13 prior to 60 days after the effective date of this amendatory
14 Act of the 91st General Assembly. For certificates of error
15 issued prior to the effective date of this amendatory Act of
16 the 91st General Assembly, the county collector shall pay the
17 taxpayer interest from 60 days after the effective date of
18 this amendatory Act of the 91st General Assembly until the
19 date the refund is paid. For certificates of error issued on
20 or after the effective date of this amendatory Act of the
21 91st General Assembly, interest shall be paid from 60 days
22 after the certificate of error is issued by the chief county
23 assessment officer to the date the refund is made. To cover
24 the cost of interest, the county collector shall
25 proportionately reduce the distribution of taxes collected
26 for each taxing district in which the property is situated.
27 This Section shall not apply to any certificate of error
28 granting a homestead exemption under Section 15-170, 15-172,
29 or 15-175.
30 Section 99. Effective date. This Act takes effect upon
31 becoming law.
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