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91_SB0035sam001
LRB9101536PTmbam01
1 AMENDMENT TO SENATE BILL 35
2 AMENDMENT NO. . Amend Senate Bill 35 by replacing
3 the title with the following:
4 "AN ACT to amend the Property Tax Code by changing
5 Sections 5-5, 12-50, 14-15, 16-95, 16-125, and 16-160 and
6 adding Section 20-178."; and
7 by replacing everything after the enacting clause with the
8 following:
9 "Section 5. The Property Tax Code is amended by changing
10 Sections 5-5, 12-50, 14-15, 16-95, 16-125, and 16-160 and
11 adding Section 20-178 as follows:
12 (35 ILCS 200/5-5)
13 Sec. 5-5. Election of board of review; counties of
14 3,000,000 or more.
15 (a) In counties with 3,000,000 or more inhabitants, on
16 the first Tuesday after the first Monday in November 1994, 2
17 commissioners of the board of appeals shall be elected to
18 hold office from the first Monday in December following their
19 election and until the first Monday in December 1998. In case
20 of any vacancy, the chief judge of the circuit court or any
21 judge of that circuit designated by the chief judge shall
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1 fill the vacancy by appointment. The commissioners shall be
2 electors in the particular county at the time of their
3 election or appointment and shall hold no other lucrative
4 public office or public employment. Each commissioner shall
5 receive compensation fixed by the county board, which shall
6 be paid out of the county treasury and which shall not be
7 changed during the term for which any commissioner is elected
8 or appointed. Effective the first Monday in December 1998,
9 the board of appeals is abolished.
10 The board of appeals shall maintain sufficient
11 evidentiary records to support all decisions made by the
12 board of appeals. All records, data, sales/ratio studies,
13 and other information necessary for the board of review
14 elected under subsection (c) to perform its functions and
15 duties shall be transferred by the board of appeals to the
16 board of review on the first Monday in December 1998.
17 (b) (Blank).
18 (c) In each county with 3,000,000 or more inhabitants,
19 there is created a board of review. The board of review shall
20 consist of 3 members, one elected from each election district
21 in the county at the general election in 1998 to hold office
22 for a term beginning on the first Monday in December
23 following their election and until their respective
24 successors are elected and qualified.
25 No later than June 1, 1996, the General Assembly shall
26 establish the boundaries for the 3 election districts in each
27 county with 3,000,000 or more inhabitants. The election
28 districts shall be compact, contiguous, and have
29 substantially the same population based on the 1990 federal
30 decennial census. One district shall be designated as the
31 first election district, one as the second election district,
32 and one as the third election district. The member from each
33 district shall be elected to a term of 4 years.
34 In the year following each federal decennial census, the
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1 General Assembly shall reapportion the election districts to
2 reflect the results of the census. The reapportioned
3 districts shall be compact, contiguous, and contain
4 substantially the same population. The member from the first
5 district shall be elected to terms of 4 years, 4 years, and 2
6 years. The member from the second district shall be elected
7 to terms of 4 years, 2 years, and 4 years. The member from
8 the third district shall be elected to terms of 2 years, 4
9 years, and 4 years.
10 In case of vacancy, the chief judge of the circuit court
11 or any judge of the circuit court designated by the chief
12 judge shall fill the vacancy by appointment of a person from
13 the same political party. If the vacancy is filled with more
14 than 28 months remaining in the term, the appointed member
15 shall serve until the next general election, at which time a
16 member shall be elected to serve for the remainder of the
17 term. If a vacancy is filled with 28 months or less remaining
18 in the term, the appointment shall be for the remainder of
19 the term. The members shall be electors within their
20 respective election district at the time of their election or
21 appointment and shall hold no other lucrative public office
22 or public employment.
23 Each member shall receive compensation fixed by the
24 county board, which shall be paid from the county treasury.
25 Compensation for each member shall be equitable and shall not
26 be changed during the term for which that member is elected
27 or appointed. The county shall provide suitable office space
28 for the board of review.
29 For the year beginning on the first Monday in December
30 1998 and ending the first Monday in December 1999, and every
31 fourth year thereafter, the chair of the board shall be the
32 member elected from the first district. For the year
33 beginning the first Monday in December 1999 and ending the
34 first Monday in December 2000, and every fourth year
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1 thereafter, the chair of the board shall be the member
2 elected from the second district. For the year beginning the
3 first Monday in December 2000 and ending the first Monday in
4 December 2001, and every fourth year thereafter, the chair
5 shall be the member elected from the third district. For the
6 year beginning the first Monday in December 2001 and ending
7 the first Monday in December 2002, and every fourth year
8 thereafter, the chair of the board shall be determined by
9 lot.
10 On and after the first Monday in December, 1998, any
11 reference in this Code to a board of appeals shall mean the
12 board of review created under this subsection. Whenever it
13 may be necessary for purposes of determining its
14 jurisdiction, the board of review shall be deemed to succeed
15 to the powers and duties of the former board of appeals;
16 provided that the board of review shall also have all of the
17 powers and duties granted to it under this Code. All action
18 of the board of review shall be by a majority vote of its
19 members.
20 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
21 8-14-96.)
22 (35 ILCS 200/12-50)
23 Sec. 12-50. Mailed notice to taxpayer after change by
24 board of review or board of appeals. If final board of
25 review or board of appeals action regarding any property,
26 including equalization under Section 16-60 or Section 16-65,
27 results in an increased or decreased assessment, the board
28 shall mail a notice to the taxpayer, at his or her address as
29 it appears in the assessment records, whose property is
30 affected by such action, and in the case of a complaint filed
31 with a board of review under Section 16-25 or 16-115, to the
32 taxing body filing the complaint. A copy shall be given to
33 the assessor or chief county assessment officer if his or her
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1 assessment was reversed or modified by the board. Written
2 notice shall also be given to any taxpayer who filed a
3 complaint in writing with the board and whose assessment was
4 not changed. The notice shall set forth the assessed value
5 prior to board action; the assessed value after final board
6 action but prior to any equalization; and the assessed value
7 as equalized by the board, if the board equalizes. This
8 notice shall state that the value as certified to the county
9 clerk by the board will be the locally assessed value of the
10 property for that year and each succeeding year, unless
11 revised in a succeeding year in the manner provided in this
12 Code. The written notice shall also set forth specifically
13 the facts upon which the board's decision is based. In
14 counties with less than 3,000,000 inhabitants, the notice and
15 ; except that, in
20 counties with 3,000,000 or more inhabitants the statement
21 shall be included in the written notice (i) for residential
22 property with 6 units or less beginning with assessments made
23 for the 1996 assessment year and (ii) for all other property
24 in counties with 3,000,000 or more inhabitants beginning with
25 assessments made for the 1997 assessment year. In counties
26 with 3,000,000 or more inhabitants, the notice shall also
27 contain the following statement: "You may appeal this
28 decision to the Property Tax Appeal Board by filing a
29 petition for review with the Property Tax Appeal Board within
30 30 days after the date of this notice or within 30 days after
31 the date that the Board of Review transmits to the county
32 assessor pursuant to Section 16-125 its final action on the
33 township in which your property is located, whichever is
34 later". The Board shall publish its transmittal date of final
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1 action on each township in at least one newspaper of general
2 circulation in the county. The changes made by this
3 amendatory Act of the 91st General Assembly apply to the 1999
4 assessment year and thereafter.
5 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
6 8-14-96.)
7 (35 ILCS 200/14-15)
8 Sec. 14-15. Certificate of error; counties of 3,000,000
9 or more.
10 (a) In counties with 3,000,000 or more inhabitants, if,
11 after the assessment is certified pursuant to Section 16-150,
12 but subject to the limitations of subsection (c) of this
13 Section, at any time before judgment is rendered in any
14 proceeding to collect or to enjoin the collection of taxes
15 based upon any assessment of any property belonging to any
16 taxpayer, the county assessor discovers an error or mistake
17 in the assessment, the assessor shall execute a certificate
18 setting forth the nature and cause of the error and present
19 the certificate of error to the board of review. Not more
20 than 30 days after presentment of a certificate of error, the
21 board of review may, upon written motion of any one or more
22 members of the board upon good cause shown, review the
23 certificate of error regardless of whether the taxpayer or
24 owner of the property has filed the certificate as the
25 subject of a complaint with the board. The certificate when
26 endorsed by the county assessor, or when endorsed by the
27 county assessor and board of appeals (until the first Monday
28 in December 1998 and the board of review beginning the first
29 Monday in December 1998 and thereafter) where the certificate
30 is executed for any assessment which was the subject of a
31 complaint filed in the board of appeals (until the first
32 Monday in December 1998 and the board of review beginning the
33 first Monday in December 1998 and thereafter) or where the
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1 certificate was presented to the board of review by the
2 assessor for the tax year for which the certificate is
3 issued, may, at the discretion of the county assessor, either
4 be certified according to the procedure authorized by this
5 Section or be presented and received in evidence in any court
6 of competent jurisdiction. When so introduced in evidence
7 such certificate shall become a part of the court records,
8 and shall not be removed from the files except upon the order
9 of the court. The county assessor shall develop reasonable
10 procedures for the filing and processing of certificates of
11 error. Prior to the certification or presentation to the
12 court, the county assessor or his or her designee shall
13 execute and include in the certificate of error a statement
14 attesting that all procedural requirements pertaining to the
15 issuance of the certificate of error have been met and that
16 in fact an error exists.
17 Certificates of error that will be presented to the court
18 shall be filed A certificate executed under this Section may
19 be issued to the person erroneously assessed. A certificate
20 executed under this Section or a list of the parcels for
21 which certificates have been issued may be presented by the
22 assessor to the court as an objection in the application for
23 judgment and order of sale for the year in relation to which
24 the certificate is made or as an amendment to the objection
25 under subsection (b). Certificates of error that are to be
26 certified according to the procedure authorized by this
27 Section need not be presented to the court as an objection or
28 an amendment under subsection (b). The State's Attorney of
29 the county in which the property is situated shall mail a
30 copy of any final judgment entered by the court regarding any
31 the certificate of error to the taxpayer of record for the
32 year in question.
33 Any unpaid taxes after the entry of the final judgment by
34 the court or certification on certificates issued under this
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1 Section may be included in a special tax sale, provided that
2 an advertisement is published and a notice is mailed to the
3 person in whose name the taxes were last assessed, in a form
4 and manner substantially similar to the advertisement and
5 notice required under Sections 21-110 and 21-135. The
6 advertisement and sale shall be subject to all provisions of
7 law regulating the annual advertisement and sale of
8 delinquent property, to the extent that those provisions may
9 be made applicable.
10 A certificate of error certified executed under this
11 Section allowing homestead exemptions under Sections 15-170,
12 15-172, and 15-175 of this Act (formerly Sections 19.23-1 and
13 19.23-1a of the Revenue Act of 1939) not previously allowed
14 shall be given effect by the county treasurer, who shall mark
15 the tax books and, upon receipt of one of the following
16 certificates certificate from the county assessor or the
17 county assessor and the board of review where the board of
18 review is required to endorse the certificate of error, shall
19 issue refunds to the taxpayer accordingly:
20 "CERTIFICATION
21 I, .................., county assessor, hereby certify
22 that the Certificates of Error set out on the attached
23 list have been duly issued to correct an error or mistake
24 in the assessment allow homestead exemptions pursuant to
25 Sections 15-170, 15-172, and 15-175 of the Property Tax
26 Code (formerly Sections 19.23-1 and 19.23-1a of the
27 Revenue Act of 1939) which should have been previously
28 allowed; and that a certified copy of the attached list
29 and this certification have been served upon the county
30 State's Attorney."
31 "CERTIFICATION
32 I, .................., county assessor, and we,
33 ........................................................,
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1 members of the board of review, hereby certify that the
2 Certificates of Error set out on the attached list have
3 been duly issued to correct an error or mistake in the
4 assessment and that any certificates of error required to
5 be endorsed by the board of review have been so
6 endorsed."
7 The county treasurer has the power to mark the tax books
8 to reflect the issuance of homestead certificates of error
9 certified according to the procedure authorized in this
10 Section for certificates of error issued under Section 14-25
11 or certificates of error issued to and including 3 years
12 after the date on which the annual judgment and order of sale
13 for that tax year was first entered. The county treasurer
14 has the power to issue refunds to the taxpayer as set forth
15 above until all refunds authorized by this Section have been
16 completed.
17 The county treasurer has no power to issue refunds to the
18 taxpayer as set forth above unless the Certification set out
19 in this Section has been served upon the county State's
20 Attorney.
21 (b) Nothing in subsection (a) of this Section shall be
22 construed to prohibit the execution, endorsement, issuance,
23 and adjudication of a certificate of error if (i) the annual
24 judgment and order of sale for the tax year in question is
25 reopened for further proceedings upon consent of the county
26 collector and county assessor, represented by the State's
27 Attorney, and (ii) a new final judgment is subsequently
28 entered pursuant to the certificate. This subsection (b)
29 shall be construed as declarative of existing law and not as
30 a new enactment.
31 (c) No certificate of error, other than a certificate to
32 establish an exemption under Section 14-25, shall be executed
33 for any tax year more than 3 years after the date on which
34 the annual judgment and order of sale for that tax year was
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1 first entered.
2 (d) The time limitation of subsection (c) shall not
3 apply to a certificate of error correcting an assessment to
4 $1, under Section 10-35, on a parcel that a subdivision or
5 planned development has acquired by adverse possession, if
6 during the tax year for which the certificate is executed the
7 subdivision or planned development used the parcel as common
8 area, as defined in Section 10-35, and if application for the
9 certificate of error is made prior to December 1, 1997.
10 (e) The changes made by this amendatory Act of of the
11 91st General Assembly apply to certificates of error issued
12 before, on, and after the effective date of this amendatory
13 Act of the 91st General Assembly.
14 (Source: P.A. 89-126, eff. 7-11-95; 89-671, eff. 8-14-96;
15 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655, eff.
16 7-30-98.)
17 (35 ILCS 200/16-95)
18 Sec. 16-95. Powers and duties of board of appeals or
19 review; complaints. In counties with 3,000,000 or more
20 inhabitants, until the first Monday in December 1998, the
21 board of appeals in any year shall, on complaint that any
22 property is overassessed or underassessed, or is exempt,
23 review and order the assessment corrected.
24 Beginning the first Monday in December 1998 and
25 thereafter, in counties with 3,000,000 or more inhabitants,
26 the board of review:
27 (1) shall, on upon written complaint of any
28 taxpayer, or any taxing district that has an interest in
29 the assessment, that any property is overassessed,
30 underassessed, or exempt, review the assessment and
31 confirm upon good cause shown, revise, correct, alter, or
32 modify the any assessment, as appears to be just (or part
33 of an assessment) of any real property; nothing in this
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1 Section, however, shall be construed to require a
2 taxpayer to file a complaint with the board; and
3 (2) may, upon written motion of any one or more
4 members of the board that is made on or before the dates
5 specified in notices given under Section 16-110 for each
6 township and upon good cause shown, revise, correct,
7 alter, or modify any assessment (or part of an
8 assessment) of real property regardless of whether the
9 taxpayer or owner of the property has filed a complaint
10 with the board.
11 An assessment shall not be increased until the
12 person to be affected has been notified and given an
13 opportunity to be heard. Before making any reduction in
14 assessments of its own motion, the board shall give
15 notice to the assessor or No assessment may be changed by
16 the board on its own motion until the taxpayer in whose
17 name the property is assessed and the chief county
18 assessment officer who certified the assessment have been
19 notified and given, and give the assessor or chief county
20 assessment officer an opportunity to be heard thereon.
21 All taxing districts shall have an opportunity to be
22 heard on the matter.
23 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
24 8-14-96.)
25 (35 ILCS 200/16-125)
26 Sec. 16-125. Hearings. In counties with 3,000,000 or
27 more inhabitants, complaints filed with the board of appeals
28 (until the first Monday in December 1998 and the board of
29 review beginning the first Monday in December 1998 and
30 thereafter) shall be classified by townships. All complaints
31 shall be docketed numerically, in the order in which they are
32 presented, as nearly as possible, in books or computer
33 records kept for that purpose, which shall be open to public
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1 inspection. The complaints shall be considered by townships
2 until they have been heard and passed upon by the board.
3 After completing final action on all matters in a township,
4 the board shall transmit such final actions to the county
5 assessor.
6 A hearing upon any complaint shall not be held until the
7 taxpayer affected and the county assessor have each been
8 notified and have been given an opportunity to be heard. All
9 hearings shall be open to the public and the board shall sit
10 together and hear the representations of the interested
11 parties or their representatives. An order for a correction
12 of any assessment shall not be made unless both commissioners
13 of the board, or a majority of the members in the case of a
14 board of review, concur therein, in which case, an order
15 therefor shall be made in open session and entered in the
16 records of the board. When an assessment is ordered
17 corrected, the board shall transmit a computer printout of
18 the results, or make and sign a brief written statement of
19 the reason for the change and the manner in which the method
20 used by the assessor in making the assessment was erroneous,
21 and shall deliver a copy of the statement to the county
22 assessor. Upon request the board shall hear any taxpayer in
23 opposition to a proposed reduction in any assessment.
24 The board may destroy or otherwise dispose of complaints
25 and records pertaining thereto after the lapse of 10 years
26 from the date of filing.
27 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
28 8-14-96.)
29 (35 ILCS 200/16-160)
30 Sec. 16-160. Property Tax Appeal Board; process. In
31 counties with 3,000,000 or more inhabitants, beginning with
32 assessments made for the 1996 assessment year for residential
33 property of 6 units or less and beginning with assessments
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1 made for the 1997 assessment year for all other property, and
2 for all property in any county other than a county with
3 3,000,000 or more inhabitants, any taxpayer dissatisfied with
4 the decision of a board of review or board of appeals as such
5 decision pertains to the assessment of his or her property
6 for taxation purposes, or any taxing body that has an
7 interest in the decision of the board of review or board of
8 appeals on an assessment made by any local assessment
9 officer, may, (i) in counties with less than 3,000,000
10 inhabitants within 30 days after the date of written notice
11 of the decision of the board of review or (ii) in assessment
12 year 1999 and thereafter in counties with 3,000,000 or more
13 inhabitants within 30 days after the date of the board of
14 review notice or within 30 days after the date that the board
15 of review transmits to the county assessor pursuant to
16 Section 16-125 its final action on the township in which the
17 property is located, whichever is later Board of Appeals,
18 appeal the decision to the Property Tax Appeal Board for
19 review. In any appeal where the board of review or board of
20 appeals has given written notice of the hearing to the
21 taxpayer 30 days before the hearing, failure to appear at the
22 board of review or board of appeals hearing shall be grounds
23 for dismissal of the appeal unless a continuance is granted
24 to the taxpayer. If an appeal is dismissed for failure to
25 appear at a board of review or board of appeals hearing, the
26 Property Tax Appeal Board shall have no jurisdiction to hear
27 any subsequent appeal on that taxpayer's complaint. Such
28 taxpayer or taxing body, hereinafter called the appellant,
29 shall file a petition with the clerk of the Property Tax
30 Appeal Board, setting forth the facts upon which he or she
31 bases the objection, together with a statement of the
32 contentions of law which he or she desires to raise, and the
33 relief requested. If a petition is filed by a taxpayer, the
34 taxpayer is precluded from filing objections based upon
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1 valuation, as may otherwise be permitted by Sections 21-175
2 and 23-5. However, any taxpayer not satisfied with the
3 decision of the board of review or board of appeals as such
4 decision pertains to the assessment of his or her property
5 need not appeal the decision to the Property Tax Appeal Board
6 before seeking relief in the courts. The changes made by this
7 amendatory Act of the 91st General Assembly shall be
8 effective beginning with the 1999 assessment year.
9 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
10 8-14-96.)
11 (35 ILCS 200/20-178 new)
12 Sec. 20-178. Certificate of error; refund; interest.
13 When the county collector makes any refunds due on
14 certificates of error issued under Sections 14-15 through
15 14-25 that have been either certified or adjudicated, the
16 county collector shall pay the taxpayer interest on the
17 amount of the refund at the rate of 0.5% per month.
18 No interest shall be due under this Section for any time
19 prior to 60 days after the effective date of this amendatory
20 Act of the 91st General Assembly. For certificates of error
21 issued prior to the effective date of this amendatory Act of
22 the 91st General Assembly, the county collector shall pay the
23 taxpayer interest from 60 days after the effective date of
24 this amendatory Act of the 91st General Assembly until the
25 date the refund is paid. For certificates of error issued on
26 or after the effective date of this amendatory Act of the
27 91st General Assembly, interest shall be paid from 60 days
28 after the certificate of error is issued by the chief county
29 assessment officer to the date the refund is made. To cover
30 the cost of interest, the county collector shall
31 proportionately reduce the distribution of taxes collected
32 for each taxing district in which the property is situated.
33 This Section shall not apply to any certificate of error
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1 granting a homestead exemption under Section 15-170, 15-172,
2 or 15-175.
3 Section 99. Effective date. This Act takes effect upon
4 becoming law.".
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