HB2276 96TH GENERAL ASSEMBLY

LRB096 10136 RCE 20302 b

96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB2276

Introduced 2/18/2009, by Rep. Edward J. Acevedo

SYNOPSIS AS INTRODUCED:

35 ILCS 200/16-170
35 ILCS 200/16-180

Amends the Property Tax Code. Provides that, for appeals to the Property Tax Appeal Board requesting a change in assessed value of $1,000,000 or more on non-farm property other than that consisting of 6 or fewer residences, appellant must notify affected municipalities, school districts, and community college districts and the taxpayer of record if the taxpayer is not the appellant (now, if a change of $100,00 or more is sought, the board of review must notify all taxing districts). Sets forth procedures and requires proof of service.

A BILL FOR

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 16-170 and 16-180 as follows:

(35 ILCS 200/16-170)

Sec. 16-170. Hearings. A hearing shall be granted if any party to the appeal so requests, and, upon motion of any party to the appeal or by direction of the Property Tax Appeal Board, any appeal may be set down for a hearing, with proper notice to the interested parties. Notice to all interested taxing bodies shall be deemed to have been given when served upon the State's Attorney of the county from which the appeal has been taken, except that, in cases involving a requested change of assessed value of $1,000,000 or more on non-farm property other than that consisting solely of 6 or fewer residential units, notice shall also be given as provided in Section 16-180. Hearings may be held before less than a majority of the members of the Board, and the chairman may assign members or hearing officers to hold hearings. Such hearings shall be open to the public and shall be conducted in accordance with the rules of practice and procedure promulgated by the Board. The Board, any member or hearing officer may require the production of any books, records, papers or documents that may be material or relevant as evidence in any matter pending before it and necessary for the making of a just decision.

(Source: P.A. 76-689; 88-455.)

(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 by the clerk of the Property Tax Appeal Board to the board of review whose decision is being appealed. In cases involving a requested change of assessed value of $1,000,000 or more on non-farm property other than that consisting solely of 6 or fewer residential units, the appellant shall also serve notice of the appeal by mailing a copy of the petition to the chief business official of each municipality, school district, and community college district in which the subject property is situated, as shown on the property's tax bill for the tax year prior to the year of the appeal, and to the taxpayer of record if the taxpayer is not the appellant, within 21 days after filing the petition. Upon request, the county clerk of the county in which the subject property is located shall make available to the appellant the address of the chief business officials of the municipalities, school districts, and community college districts. The clerk may provide that information by any reasonable means, including but not limited to, Internet posting. The appellant shall file a certificate of counsel or other proof of service with the Board. Failure of a municipality, school district, or community college district to receive the notice shall not invalidate a taxpayer's petition or make it liable to dismissal if the notice has been mailed according to information provided by the county clerk, as shown by the proof of service. On motion of the appellant or on its own motion, the Property Tax Appeal Board may approve a reasonable delay in the appellant's service of notice under this Section if the Board finds that there was good cause for the delay and that the noticed party was not prejudiced. However, appellant's failure to comply substantially with this Section, by failing to mail any notice and file a proof of service thereof, shall be grounds for dismissal of the petition if the Board finds that the failure prejudiced the party entitled to notice. 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.)