Public Act 103-0583
 
SB1988 EnrolledLRB103 26970 HLH 53337 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois, 
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing 
Section 12-55 as follows:
 
    (35 ILCS 200/12-55)
    Sec. 12-55. Notice requirement if assessment is increased; 
counties of 3,000,000 or more.
    (a) In counties with 3,000,000 or more inhabitants, a 
revision by the county assessor, except where such revision is 
made on complaint of the owner, shall not increase an 
assessment without notice to the person to whom the most 
recent tax bill was mailed and an opportunity to be heard 
before the assessment is verified. The county assessor shall 
continue to accept appeals from the taxpayer for a period of 
not less than 30 business days from the later of the date the 
assessment notice is mailed as provided in this subsection or 
is published on the assessor's website. When a notice is 
mailed by the county assessor to the address of a mortgagee, 
the mortgagee, within 7 business days after the mortgagee 
receives the notice, shall forward a copy of the notice to each 
mortgagor of the property referred to in the notice at the last 
known address of each mortgagor as shown on the records of the 
mortgagee. There shall be no liability for the failure of the 
mortgagee to forward the notice to each mortgagor. The 
assessor may provide for the filing of complaints and make 
revisions at times other than those dates published under 
Section 14-35. When the county assessor has completed the 
revision and correction and entered the changes and revision 
in the assessment books, an affidavit shall be attached to the 
assessment books in the form required by law, signed by the 
county assessor.
    (b) In counties with 3,000,000 or more inhabitants, for 
parcels, other than parcels in the class that includes the 
majority of the single-family residential parcels under a 
county ordinance adopted in accordance with Section 4 of 
Article IX of the Illinois Constitution, located in the 
assessment district for which the current assessment year is a 
general assessment year, within 30 days after sending the 
required notices under this Section, the county assessor shall 
file with the board of appeals (until the first Monday in 
December 1998, and the board of review beginning the first 
Monday in December 1998 and thereafter) a list of the parcels 
for which the notices under this Section were sent, showing 
the following information for each such parcel: the parcel 
index number, the township in which the parcel is located, the 
class for the current year, the previous year's final total 
assessed value, the total assessed value proposed by the 
county assessor, and the name of the person to whom the notice 
required under this Section was sent. The list shall be 
available for public inspection at the office of the board 
during the regular office hours of the board. The list shall be 
retained by the board for at least 10 years after the date it 
is initially filed by the county assessor.
    (c) The provisions of subsection (b) of this Section shall 
be applicable beginning with the assessment for the 1997 tax 
year.
(Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)