HB0250ham001 96TH GENERAL ASSEMBLY

Rep. Kevin Joyce

Filed: 3/27/2009

09600HB0250ham001 LRB096 04406 HLH 24349 a

AMENDMENT TO HOUSE BILL 250

AMENDMENT NO. ______. Amend House Bill 250 on page 1, line 5, by replacing "Section 9-85" with "Sections 9-80 and 9-85"; and

on page 1, immediately below line 5, by inserting the following:

"(35 ILCS 200/9-80)

Sec. 9-80. Authority to revise assessments; Counties of less than 3,000,000. The chief county assessment officer in counties with less than 3,000,000 inhabitants shall have the same authority as the township or multi-township assessor to assess and to make changes or alterations in the assessment of property, and shall assess and make such changes or alterations in the assessment of property as though originally made. Changes by the chief county assessment officer in valuations shall be noted in a column provided, and no change shall be made in the original assessor's figures.

When the chief county assessment officer or his or her deputy views property for the purposes of assessing the property or determining whether a change or alteration in the assessment of the property is required, he or she shall give notice to the township assessor by U.S. Mail at least 5 days but not more than 30 days prior to the viewing, so that the assessor may arrange to be present at the viewing. He or she shall also give notice to owners of the properties by means of notices in a paper of general circulation in the township. The notices shall state the chief county assessment officer's intention to view the property but need not specify the date and time of the viewing. When the chief county assessment officer or his or her deputy is present at the property to be viewed, immediately prior to the viewing, he or she shall make a reasonable effort to ascertain if the owner or his or her representative, or the assessor, are on the premises and to inform them of his or her intention to view the property. Failure to provide notice to the township assessor and owner shall not of and by itself invalidate any change in an assessment. A viewing under this Section and Section 9-155 means actual viewing of the visible property in its entirety from, on or at the site of the property.

On or before October 1, 2009, the chief county assessment officer in Madison County and in St. Clair County shall reassess all property in the respective county for which 2009 is not the general assessment year.

All changes and alterations in the assessment of property shall be subject to revision by the board of review in the same manner that original assessments are reviewed.

(Source: P.A. 81-0838; 81-1055; 81-1509; 88-455.)"; and

on page 2, by replacing lines 7 through 11 with the following:

"(b) On or before October 1, 2009, the county assessor shall reassess all property in the county for which 2009 is not a general assessment year. The reassessments shall be based upon data that uses the most recent ascertainable sales and market data available, including sales that have occurred both before and after the January 1, 2009 lien date. In arriving at fair market value, sales prices of property not reflective of market values should be eliminated or adjusted to remove the effect of factors that may distort those values, including, but not limited to, sales to related parties, property assemblages, foreclosure or other forced sales, or sales reflecting market values influenced by misrepresentation or fraud. In the 2 years subsequent to this reassessment only, an annual factor may be applied to property within the county, provided all of the following requirements are met before a factor is applied:

(1) No factor shall be applied to any property within the county if the preceding year's equalization factor for the county as determined by the Illinois Department of Revenue was 2.475 or higher.

(2) Factors must be calculated based upon the most recent ascertainable sales and market data available within a specific assessor neighborhood code and sub-classification of property, and must be applied on that localized basis of combined neighborhood code and sub-classification.

(3) Factors must be initially proposed by the local township assessor or, in cases where there is no local township assessor, then a factor may be initially proposed by the county assessor or supervisor of assessments.

(4) Each taxpayer to be affected shall be given individual notice specifying the reason for the application of a factor and the basis or bases upon which the factor was derived, including references to any data used to support the calculation of the factor, the amount of the factor, and the appeal process and time-line available to the taxpayer to object to the factor and its resulting reassessment value. This notice shall be mailed 30 days prior to the factor hearing described in sub-paragraph (6) of this Section.

(5) The county assessor shall publish the data used to calculate the factor and make all underlying data used, and all data considered but ultimately determined to be excluded, available for inspection, copying, and review by all taxpayers, at no cost to the taxpayers or to their duly authorized representatives.

(6) Factors are required to be approved at a public hearing before the Commissioners of the Board of Review, prior to their imposition. At this hearing, the county assessor shall testify under oath concerning the data the assessor's office used, more particularly described in sub-paragraph (2) of this Section, shall verify the source and accuracy of this information, and shall explain the conclusions reached necessitating the request for a factor to be imposed upon a particular sub-classification in an assessor neighborhood code. Any taxpayer within the county shall have standing at this hearing to object to the county assessor's request for imposition of any factor, and shall be allowed to present evidence supporting the taxpayer's claim. If the Commissioners of the Board of Review do not approve a factor by unanimous vote, then no factor shall be applied to that sub-classification of property in that assessor neighborhood code for that year.".