SB0809sam001 103RD GENERAL ASSEMBLY

Sen. Robert F. Martwick

Filed: 5/3/2024

10300SB0809sam001 LRB103 03265 HLH 72770 a

AMENDMENT TO SENATE BILL 809

AMENDMENT NO. ______. Amend Senate Bill 809 by replacing everything after the enacting clause with the following:

"Section 5. The Property Tax Code is amended by changing Section 16-185 as follows:

(35 ILCS 200/16-185)

Sec. 16-185. Decisions.

(a) 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.

(b) 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.

(c) 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.

(d) 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 or years of the same general assessment period, as provided in Sections 9-215 through 9-225, 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 such subsequent year or years directly to the Property Tax Appeal Board.

(e) Subject to subsection (f) of this Section, 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, that 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, except that, if, as a result of one or more of the factors described in subsection (f), the assessed value of the parcel in any subsequent assessment year during the general assessment period is less than the assessment determined by the Property Tax Appeal Board in its decision lowering the assessment of the parcel, then the assessed value for that subsequent assessment year shall be maintained for the remainder of the general assessment period, subject to equalization.

(f) Notwithstanding subsection (e) of this Section, 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, then the Property Tax Appeal Board shall determine the correct assessment, subject to equalization, for that parcel for the remainder of the general assessment period, as provided in Sections 9-215 through 9-225, only if the correct assessment can be determined based on one or more of the following factors:

(1) the 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 Property Tax Appeal Board's assessment is based;

(2) the parcel or the improvements on the parcel were substantially changed in any way contemplated by Section 9-160 or Section 9-180 so that the fair cash value on which the Property Tax Appeal Board's assessment is based no longer fairly represents the parcel's fair cash value, in which case competent evidence of the parcel's fair cash value shall be submitted to the Property Tax Appeal Board;

(3) the Property Tax Appeal Board's assessment would not be uniform, or its assessment would otherwise not be in conformance with Section 4 of Article XI of the Illinois Constitution of 1970, in which case competent evidence of the parcel's lack of uniformity shall be submitted to the Property Tax Appeal Board; or

(4) the decision of the Property Tax Appeal Board is reversed or modified upon review.

If the Property Tax Appeal Board cannot determine the parcel's correct assessment based on any of the factors provided for in this subsection, then the provisions of subsection (e) of this Section shall apply.

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. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)

Section 99. Effective date. This Act takes effect upon becoming law.".