96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB3724


 
Introduced 2/25/2009, by Rep. Sidney H. Mathias - Paul D. Froehlich
 
SYNOPSIS AS INTRODUCED:
 		








  



35 ILCS 200/9-85





30 ILCS 805/8.33 new










    Amends the Property Tax Code. Requires that, in counties with 3,000,000 or more inhabitants, on or before October 1, 2010, the county assessor shall reassess all property in the county for which 2010 is not the general assessment year. Provides that the reassessments may not be done through the application of one or more factors, mathematical or otherwise. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
















LRB096 09381 RCE 19538 b

















FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY


STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT
















 


 


A BILL FOR









 











HB3724

LRB096 09381 RCE 19538 b






1
    AN ACT concerning revenue.

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Property Tax Code is amended  by changing 
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Section 9-85 as follows:
 



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    (35 ILCS 200/9-85)



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    Sec. 9-85. Revision of assessments by county assessor and 
8
board of
review;
Counties of 3,000,000
or more.   
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    (a) In counties with 3,000,000 or more inhabitants, the 
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county assessor
shall have authority annually to revise the 
11
assessment books and correct them
as appears to be just; and on 
12
complaint in writing in proper form by any
taxpayer, and after 
13
affording the taxpayer an opportunity to be heard thereon,
he 
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or she shall do so at any time, until the assessment is 
15
verified. An entry
upon the assessment books does not 
16
constitute an assessment until the
assessment is verified. When 
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a notice is to be mailed under Section 12-55 and
the address 
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that appears on the assessor's records is the address of a 
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mortgage
lender or the trustee, where title to the property is 
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held in a land trust, or
in any event whenever the notice is 
21
mailed by the assessor to a taxpayer at or
in care of the 
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address of a mortgage lender or a trustee where the title to 
23
the
property is held in a land trust, the mortgage lender or 
 


 






HB3724
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the trustee within 15
days of the mortgage lender's or the 
2
trustee's receipt of such notice shall
mail a copy of the 
3
notice to each mortgagor of the property referred to in the

4
notice at the last known address of each mortgagor as shown on 
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the records of
the mortgage lender, or to each beneficiary as 
6
shown on the records of the
trustee. 

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    (b) On or before October 1, 2010, the county assessor shall 
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reassess all property in the county for which 2010 is not the 
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general assessment year. The reassessments may not be done 
10
through the application of one or more factors, mathematical or 
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otherwise. 
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    (c) All changes and alterations pursuant to Section 16-95 
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or Section 16-120 in
the assessment
of
property shall be 
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subject
to
revision and entry into the assessment books by the 
15
board of appeals (until
the first Monday in December 1998 and 
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the board of review beginning the
first Monday in December 1998 
17
and thereafter) in the same manner
as the original assessments.

18
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 
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8-14-96.)

 
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    Section 90. The State Mandates Act is amended by adding 
21
Section 8.33 as follows:
 
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    (30 ILCS 805/8.33 new)
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    Sec. 8.33. Exempt mandate. Notwithstanding Sections 6 and 8 
24
of this Act, no reimbursement by the State is required for the 
 


 






HB3724
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implementation of any mandate created by this amendatory Act of 
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the 96th General Assembly.
 

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