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Public Act 099-0579
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| SB2889 Enrolled | LRB099 17721 HLH 42081 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing |
Section 16-55 as follows:
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(35 ILCS 200/16-55)
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Sec. 16-55. Complaints. |
(a) On written complaint that any property is
overassessed |
or underassessed, the board shall review the assessment, and
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correct it, as appears to be just, but in no case shall the |
property be
assessed at a higher percentage of fair cash value |
than other property in the
assessment district prior to |
equalization by the board or the Department. |
(b) The board shall include compulsory sales in reviewing |
and correcting assessments, including, but not limited to, |
those compulsory sales submitted by the complainant, if the |
board determines that those sales reflect the same property |
characteristics and condition as those originally used to make |
the assessment. The board shall also consider whether the |
compulsory sale would otherwise be considered an arm's length |
transaction. |
(c) If a complaint is filed by an attorney on behalf of a |
complainant, all notices and correspondence from the board |
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relating to the appeal shall be directed to the attorney. The |
board may require proof of the attorney's authority to |
represent the taxpayer. If the attorney fails to provide proof |
of authority within the compliance period granted by the board |
pursuant to subsection (d), the board may dismiss the |
complaint. The Board shall send, electronically or by mail, |
notice of the dismissal to the attorney and complainant. |
(d) A
complaint to affect the assessment for the current |
year shall be filed on or before 30 calendar days after the |
date
of publication of the assessment list under Section 12-10. |
Upon receipt of a written complaint that is timely filed under |
this Section, the board of review shall docket the complaint. |
If the complaint does not comply with the board of review rules |
adopted under Section 9-5 entitling the complainant to a |
hearing, the board shall send, electronically or by mail, |
notification acknowledging receipt of the complaint. The |
notification must identify which rules have not been complied |
with and provide the complainant with not less than 10 business |
days to bring the complaint into compliance with those rules. |
If the complainant complies with the board of review rules |
either upon the initial filing of a complaint or within the |
time as extended by the board of review for compliance, then |
the board of review shall send, electronically or by mail, a |
notice of hearing and the board shall hear the complaint and |
shall issue and send, electronically or by mail, a decision |
upon resolution. Except as otherwise provided in subsection |
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(c), if the complainant has not complied with the rules within |
the time as extended by the board of review, the board shall |
nonetheless issue and send a decision. The board of review may |
adopt rules allowing any party to attend and participate in a |
hearing by telephone or electronically. |
(d-5) Complaints and other written correspondence sent by |
the United States mail shall be considered filed as of the |
postmark date in accordance with Section 1.25 of the Statute on |
Statutes. Complaints and other written correspondence sent by a |
delivery service other than the United States Postal System |
shall be considered as filed as of the date sent as indicated |
by the shipper's tracking label. If allowed by board of review |
rule, complaints and other written correspondence transmitted |
electronically shall be considered filed as of the date |
received. |
(e) The board may also,
at any time before its revision of |
the assessments is completed in every year,
increase, reduce or |
otherwise adjust the assessment of any property, making
changes |
in the valuation as may be just, and shall have full power over |
the
assessment of any person and may do anything in regard |
thereto that it may deem
necessary to make a just assessment, |
but the property shall not be assessed at
a higher percentage |
of fair cash value than the assessed valuation of other
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property in the assessment district prior to equalization by |
the board or the
Department. |
(f) No assessment shall be increased until the person to be |
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affected
has been notified and given an opportunity to be |
heard, except as provided
below. |
(g) Before making any reduction in assessments of its own |
motion, the board
of review shall give notice to the assessor |
or chief county assessment officer
who certified the |
assessment, and give the assessor or chief county assessment
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officer an opportunity to be heard thereon. |
(h) All complaints of errors in
assessments of property |
shall be in writing, and shall be filed by the
complaining |
party with the board of review, in the number of copies |
required by board of review rule. A copy shall
be filed by the |
board of review with the assessor or chief county assessment
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officer who certified the assessment. |
(i) In all cases where a change in assessed
valuation of |
$100,000 or more is sought, the board of review shall also |
serve a
copy of the petition on all taxing districts as shown |
on the last available tax
bill at least 14 days prior to the |
hearing on the complaint. Service may be by electronic means if |
the taxing district consents to electronic service and provides |
the board of review with a valid e-mail address for the purpose |
of receiving service. All taxing
districts shall have an |
opportunity to be heard on the complaint. A taxing district |
wishing to intervene shall file a request to intervene with the |
board of review at least five days in advance of a scheduled |
hearing. If board of review rules require the appellant to |
submit evidence in advance of a hearing, then any evidence in |
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support of the intervenor's opinion of assessed value must be |
submitted to the board of review and complainant no later than |
five calendar days prior to the hearing. Service shall be made |
as set forth in subsection (d-5), but if board of review rules |
allow complaints and correspondence to be transmitted |
electronically, then the intervenor's evidence shall be |
transmitted electronically. |
(i-5) If board of review rules require the appellant to |
submit evidence in advance of a hearing, then any evidence to |
support the assessor's opinion of assessed value must be |
submitted to the board of review and the complainant (or, if |
represented by an attorney, to the attorney) no later than five |
calendar days prior to the hearing. Service shall be made as |
set forth in subsection (d-5), but if board of review rules |
allow complaints and correspondence to be transmitted |
electronically, then the assessor's evidence shall be |
transmitted electronically. |
(j) Complaints
shall be classified by townships or taxing |
districts by the clerk of the board
of review. All classes of |
complaints shall be docketed numerically, each in its
own |
class, in the order in which they are presented, in books kept |
for that
purpose, which books shall be open to public |
inspection. Complaints shall be
considered by townships or |
taxing districts until all complaints have been
heard and |
passed upon by the board.
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(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16.)
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