Public Act 099-0626
 
SB2593 EnrolledLRB099 17724 HLH 42084 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
Sections 16-180 and 16-185 as follows:
 
    (35 ILCS 200/16-180)
    Sec. 16-180. Procedure for determination of correct
assessment. The Property Tax Appeal Board shall establish by
rules an informal procedure for the determination of the
correct assessment of property which is the subject of an
appeal. The procedure, to the extent that the Board considers
practicable, shall eliminate formal rules of pleading,
practice and evidence, and except for any reasonable filing fee
determined by the Board, may provide that costs shall be in the
discretion of the Board. A copy of the appellant's petition
shall be mailed or sent by electronic means by the clerk of the
Property Tax Appeal Board to the board of review whose decision
is being appealed. In all cases where a change in assessed
valuation of $100,000 or more is sought, the board of review
shall serve a copy of the petition on all taxing districts as
shown on the last available tax bill. The chairman of the
Property Tax Appeal Board shall provide for the speedy hearing
of all such appeals. Each appeal shall be limited to the
grounds listed in the petition filed with the Property Tax
Appeal Board. All appeals shall be considered de novo and the
Property Tax Appeal Board shall not be limited to the evidence
presented to the board of review of the county. A party
participating in the hearing before the Property Tax Appeal
Board is entitled to introduce evidence that is otherwise
proper and admissible without regard to whether that evidence
has previously been introduced at a hearing before the board of
review of the county. Where no complaint has been made to the
board of review of the county where the property is located and
the appeal is based solely on the effect of an equalizing
factor assigned to all property or to a class of property by
the board of review, the Property Tax Appeal Board shall not
grant a reduction in assessment greater than the amount that
was added as the result of the equalizing factor.
    The provisions added to this Section by this amendatory Act
of the 93rd General Assembly shall be construed as declaratory
of existing law and not as a new enactment.
(Source: P.A. 93-248, eff. 7-22-03; 93-758, eff. 7-16-04.)
 
    (35 ILCS 200/16-185)
    Sec. 16-185. Decisions. The Board shall make a decision in
each appeal or case appealed to it, and the decision shall be
based upon equity and the weight of evidence and not upon
constructive fraud, and shall be binding upon appellant and
officials of government. The extension of taxes on any
assessment so appealed shall not be delayed by any proceeding
before the Board, and, in case the assessment is altered by the
Board, any taxes extended upon the unauthorized assessment or
part thereof shall be abated, or, if already paid, shall be
refunded with interest as provided in Section 23-20.
    The decision or order of the Property Tax Appeal Board in
any such appeal, shall, within 10 days thereafter, be certified
at no charge to the appellant and to the proper authorities,
including the board of review or board of appeals whose
decision was appealed, the county clerk who extends taxes upon
the assessment in question, and the county collector who
collects property taxes upon such assessment.
    The final administrative decision of the Property Tax
Appeal Board shall be deemed served on a party when a copy of
the decision is: (1) deposited in the United States Mail, in a
sealed package, with postage prepaid, addressed to that party
at the address listed for that party in the pleadings; except
that, if the party is represented by an attorney, the notice
shall go to the attorney at the address listed in the
pleadings; or (2) sent electronically to the party at the
e-mail addresses provided for that party in the pleadings. The
Property Tax Appeal Board shall allow each party to designate
one or more individuals to receive electronic correspondence on
behalf of that party and shall allow each party to change, add,
or remove designees selected by that party during the course of
the proceedings. Decisions and all electronic correspondence
shall be directed to each individual so designated.
    If the Property Tax Appeal Board renders a decision
lowering the assessment of a particular parcel after the
deadline for filing complaints with the board of review or
board of appeals or after adjournment of the session of the
board of review or board of appeals at which assessments for
the subsequent year are being considered, the taxpayer may,
within 30 days after the date of written notice of the Property
Tax Appeal Board's decision, appeal the assessment for the
subsequent year directly to the Property Tax Appeal Board.
    If the Property Tax Appeal Board renders a decision
lowering the assessment of a particular parcel on which a
residence occupied by the owner is situated, such reduced
assessment, subject to equalization, shall remain in effect for
the remainder of the general assessment period as provided in
Sections 9-215 through 9-225, unless that parcel is
subsequently sold in an arm's length transaction establishing a
fair cash value for the parcel that is different from the fair
cash value on which the Board's assessment is based, or unless
the decision of the Property Tax Appeal Board is reversed or
modified upon review.
(Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff.
8-14-96.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.