102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB5163
 
Introduced 1/27/2022, by Rep. Sam Yingling
 
SYNOPSIS AS INTRODUCED:
 

 



35 ILCS 200/16-180

     Amends the Property Tax Code. Provides that the Property Tax Appeal Board shall charge a filing fee of $150 for each assessment appeal.
  


LRB102 24786 HLH 34029 b

 
 
A BILL FOR
 

  
HB5163LRB102 24786 HLH 34029 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Property Tax Code is amended  by changing 
5Section 16-180 as follows:
 



6    (35 ILCS 200/16-180)



7    Sec. 16-180. Procedure for determination of correct 
8assessment. The Property
Tax Appeal Board shall establish by 
9rules an informal procedure for the
determination of the 
10correct assessment of property which is the subject of an

11appeal.  The procedure, to the extent that the Board considers 
12practicable,
shall eliminate formal rules of pleading, 
13practice and evidence, and except
for any reasonable filing 
14fee determined by the Board, may provide that costs
shall be in 
15the discretion of the Board. The Board shall charge a filing 
16fee of $150 for each assessment appeal. A copy of the 
17appellant's petition
shall be mailed or sent by electronic 
18means by the clerk of the Property Tax Appeal Board to the 
19board
of review whose decision is being appealed. In all
cases 
20where a change in
assessed valuation of $100,000 or more is 
21sought, the board of review
shall
serve a copy of the petition 
22on all taxing districts as shown on the last
available tax 
23bill. The chairman of the Property Tax Appeal Board shall

 
 
HB5163- 2 -LRB102 24786 HLH 34029 b

1provide for the speedy hearing of all such appeals.  Each 
2appeal shall be
limited to the grounds listed in the petition 
3filed with the Property Tax
Appeal Board.  All appeals shall be

4considered de novo and the Property Tax Appeal Board shall not 
5be limited to the evidence presented to the board of review of 
6the county. A party participating in the hearing before the 
7Property Tax Appeal Board is entitled to introduce evidence 
8that is otherwise proper and admissible without regard to 
9whether that evidence has previously been introduced at a 
10hearing before the board of review of the county. Where no 
11complaint has been made to the board
of review of the county 
12where the property is located
and the appeal is
based solely on 
13the effect of an equalizing factor assigned to all property
or 
14to a class of property by the board of review, the
Property Tax 
15Appeal
Board shall not grant a reduction in assessment greater 
16than the
amount that was added as the result of the equalizing 
17factor.

18    The provisions added to this Section by this amendatory 
19Act of the 93rd
General Assembly shall be construed as 
20declaratory of existing law and not as a
new enactment.
21(Source: P.A. 99-626, eff. 7-22-16.)