Bill Status of SB 3401   96th General Assembly

Short Description:  PROP TX-OMITTED ASSESSMENTS

Senate Sponsors
Sen. Jeffrey M. Schoenberg-Susan Garrett-Dan Kotowski

House Sponsors
(Rep. Harry Osterman and Bob Biggins)


Last Action  View All Actions

DateChamber Action
  1/12/2011SenateSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 200/9-260
35 ILCS 200/9-270

Synopsis As Introduced
Amends the Property Tax Code. Provides that, if the property owner gave notice of an omitted assessment, then (i) the property may not be assessed as omitted property for more than 5 years prior to the current assessment year and (ii) a charge for tax and interest for previous years shall not be made against the property for more than 5 years prior to the current assessment year. Requires the assessor to give notice of the assessment of omitted properties by registered or certified mail, return receipt requested. Provides that the notice must include the time period for requesting review of the assessment. Effective January 1, 2011.

Senate Floor Amendment No. 1
Adds reference to:
35 ILCS 200/9-265
35 ILCS 200/16-135
35 ILCS 200/16-140

Replaces everything after the enacting clause. Amends the Property Tax Code. Provides that a charge for taxes and interest due on an omitted assessment shall not be made against property that was omitted more than 5 years prior to the current assessment year. Provides that charges may not be made for omitted assessments if (i) the assessor failed to notify the board of review, (ii) the assessor received a building permit, a survey, an aerial photograph, or a real estate transfer declaration for the property, or (iii) the property was the subject of an assessment appeal before the assessor or the board of review that had included the intended omitted property as part of the assessment appeal and provided evidence of its market value. Provides that the assessor shall transmit a copy of any decision and all evidence used in a decision regarding an omitted assessment to the board of review on or before November 1. Effective January 1, 2011.

House Committee Amendment No. 1
Deletes reference to:
35 ILCS 200/9-265
35 ILCS 200/9-270
35 ILCS 200/16-135
35 ILCS 200/16-140
Adds reference to:
35 ILCS 200/16-95

Replaces everything after the enacting clause. Amends the Property Tax Code. Provides that any omitted assessment transmitted to the county collector for preparation and mailing shall be certified to the board of review. Provides that the board of review shall review the certified omitted assessment and confirm, revise, correct, alter, or modify the assessment as appears to be just. Effective January 1, 2011.

Actions 
DateChamber Action
  2/10/2010SenateFiled with Secretary by Sen. Jeffrey M. Schoenberg
  2/10/2010SenateFirst Reading
  2/10/2010SenateReferred to Assignments
  2/24/2010SenateAssigned to Revenue
  3/5/2010SenateAdded as Chief Co-Sponsor Sen. Susan Garrett
  3/8/2010SenateDo Pass Revenue; 007-000-001
  3/8/2010SenatePlaced on Calendar Order of 2nd Reading March 9, 2010
  3/15/2010SenateSenate Floor Amendment No. 1 Filed with Secretary by Sen. Jeffrey M. Schoenberg
  3/15/2010SenateSenate Floor Amendment No. 1 Referred to Assignments
  3/15/2010SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Jeffrey M. Schoenberg
  3/15/2010SenateSenate Floor Amendment No. 2 Referred to Assignments
  3/15/2010SenateSecond Reading
  3/15/2010SenatePlaced on Calendar Order of 3rd Reading March 16, 2010
  3/16/2010SenateSenate Floor Amendment No. 1 Assignments Refers to Revenue
  3/16/2010SenateSenate Floor Amendment No. 2 Assignments Refers to Revenue
  3/16/2010SenateSenate Floor Amendment No. 1 Recommend Do Adopt Revenue; 007-000-000
  3/16/2010SenateSenate Floor Amendment No. 2 Tabled in Revenue; Schoenberg
  3/18/2010SenateRecalled to Second Reading
  3/18/2010SenateSenate Floor Amendment No. 1 Adopted; Schoenberg
  3/18/2010SenatePlaced on Calendar Order of 3rd Reading
  3/18/2010SenateAdded as Chief Co-Sponsor Sen. Dan Kotowski
  3/18/2010SenateThird Reading - Passed; 055-000-000
  3/18/2010HouseArrived in House
  3/18/2010HouseChief House Sponsor Rep. Harry Osterman
  3/18/2010HousePlaced on Calendar Order of First Reading
  3/18/2010HouseFirst Reading
  3/18/2010HouseReferred to Rules Committee
  4/8/2010HouseAssigned to Revenue & Finance Committee
  4/13/2010HouseAdded Alternate Co-Sponsor Rep. Bob Biggins
  4/23/2010HouseRule 19(a) / Re-referred to Rules Committee
  5/4/2010HouseFinal Action Deadline Extended-9(b) May 8, 2010
  5/4/2010HouseAssigned to Revenue & Finance Committee
  5/4/2010HouseMotion Filed to Suspend Rule Rep. Barbara Flynn Currie
  5/4/2010HouseMotion to Suspend Rule 25 - Prevailed
  5/4/2010HouseHouse Committee Amendment No. 1 Filed with Clerk by Revenue & Finance Committee
  5/4/2010HouseHouse Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote
  5/4/2010HouseDo Pass as Amended / Short Debate Revenue & Finance Committee; 011-000-001
  5/4/2010HousePlaced on Calendar 2nd Reading - Short Debate
  5/4/2010HouseSecond Reading - Short Debate
  5/4/2010HouseHeld on Calendar Order of Second Reading - Short Debate
  5/5/2010HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/7/2010HouseFinal Action Deadline Extended-9(b) May 28, 2010
  5/28/2010HouseRule 19(a) / Re-referred to Rules Committee
  11/15/2010HouseFinal Action Deadline Extended-9(b) January 11, 2011
  11/15/2010HouseApproved for Consideration Rules Committee; 004-000-000
  11/15/2010HousePlaced on Calendar Order of 3rd Reading - Short Debate
  1/12/2011SenateSession Sine Die

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