HB4610 96TH GENERAL ASSEMBLY

LRB096 14247 HLH 29045 b

96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB4610

Introduced , by Rep. William B. Black

SYNOPSIS AS INTRODUCED:

35 ILCS 200/12-10
35 ILCS 200/12-15
35 ILCS 200/12-25
35 ILCS 200/12-33 new

Amends the Property Tax Code. Provides that, in addition to or instead of publishing any property tax assessment in a newspaper, a county of less than 3,000,000 may publish the assessment on its Internet website. Sets forth requirements for the Internet publication.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

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 12-10, 12-15, 12-20, and 12-25, and by adding Section 12-33 as follows:

(35 ILCS 200/12-10)

Sec. 12-10. Publication of assessments; counties of less than 3,000,000. In counties with less than 3,000,000 inhabitants, as soon as the chief county assessment officer has completed the assessment in the county or in the assessment district, he or she shall, in each year of a general assessment, publish for the county or assessment district a complete list of the assessment, by townships if so organized. In years other than years of a general assessment, the chief county assessment officer shall publish a list of property for which assessments have been added or changed since the preceding assessment, together with the amounts of the assessments, except that publication of individual assessment changes shall not be required if the changes result from equalization by the supervisor of assessments under Section 9-210, or Section 10-200, in which case the list shall include a general statement indicating that assessments have been changed because of the application of an equalization factor and shall set forth the percentage of increase or decrease represented by the factor. The publication shall be made on or before December 31 of that year, and shall be: (i) published on the county's Internet website as set forth under Section 12-33; or (ii) printed in some public newspaper or newspapers published in the county. In every township or assessment district in which there is published one or more newspapers of general circulation, the list of that township shall be published in one of the newspapers.

At the top of the list of assessments there shall be a notice in substantially the following form printed in type no smaller than eleven point:

"NOTICE TO TAXPAYERS

Median Level of Assessment--(insert here the median level of assessment for the assessment district)

Your property is to be assessed at the above listed median level of assessment for the assessment district. You may check the accuracy of your assessment by dividing your assessment by the median level of assessment. The resulting value should equal the estimated fair cash value of your property. If the resulting value is greater than the estimated fair cash value of your property, you may be over-assessed. If the resulting value is less than the fair cash value of your property, you may be under-assessed. You may appeal your assessment to the Board of Review."

The newspaper shall furnish to the local assessment officers as many copies of the paper containing the assessment list as they may require.

(Source: P.A. 86-415; 86-1481; 87-1189; 88-455.)

(35 ILCS 200/12-15)

Sec. 12-15. Publication fee - Counties of less than 3,000,000. The newspaper shall be paid a fee for publishing the assessment list according to the following schedule:

(a) For a parcel listing including the name of the property owner, a property index number and the total assessment, 80¢ per parcel;

(b) For a parcel listing including the name of the property owner, a property index number, the assessed value of improvements and the total assessment, $1.20 per parcel;

(c) For a parcel listing including the name of the property owner, a legal description of the property and the total assessment, $1.20 per parcel;

(d) For a parcel listing including the name of the property owner, a property index number, a legal description and the total assessment, $1.60 per parcel;

(e) For a parcel listing including the name of the property owner, a legal description, the assessed value of improvements and the total assessment, $1.60 per parcel;

(f) For a parcel listing including the name of the property owner, a property index number, a legal description, the assessed value of improvements and the total assessment, $2.00 per parcel; and

(g) For the preamble, headings, and any other explanatory matter either required by law, or requested by the supervisor of assessments, to be published, the newspaper's published rate for such advertising.

(h) For a notice of Internet publishing under Section 12-33, the newspaper's published rate for similar advertising.

(Source: P.A. 86-415; 86-1481; 87-1189; 88-455.)

(35 ILCS 200/12-25)

Sec. 12-25. Contents of assessment list publication; payment. In all counties, the expense of printing the notice of Internet publishing and of the printing and publication of assessment lists shall be paid out of the county treasury. The publication of the assessments shall include the name of the owner or of the person who last paid the taxes on each property, and the total amount of its assessment and how much of the assessment is attributable to the improvements on the property. When any property so assessed is susceptible of description or identification by street name and street or house number, or by a property index number, the publication of the street name and street or house number, or property index number shall constitute a sufficient description of the property for the purposes of publication required by this Code.

(Source: Laws 1939, p. 886; P.A. 88-455.)

(35 ILCS 200/12-33 new)

Sec. 12-33. Internet publication of assessments.

(a) In addition to or instead of publishing any assessment under this Division in a newspaper, the chief county assessment officer may publish the assessment on the county's Internet website. The form of the Internet publication must be in substantially the same form as otherwise required under this Division.

(b) If a county publishes an assessment on the Internet, it must publish a notice of the Internet publication in some public newspaper or newspapers published in the county. In every township or assessment district in which there is published one or more newspapers of general circulation, the notice of the Internet publication shall be published in one of the newspapers. The notice shall be in substantially the following form printed in type no smaller than eleven point:

NOTICE TO TAXPAYERS

The assessment for (the assessment district) may be viewed online at the (the county's) Internet website at (website address).

Median Level of Assessment--(insert here the median level of assessment for the assessment district).

Your property is to be assessed at the above listed median level of assessment for the assessment district. You may check the accuracy of your assessment by dividing your assessment by the median level of assessment. The resulting value should equal the estimated fair cash value of your property. If the resulting value is greater than the estimated fair cash value of your property, you may be over-assessed. If the resulting value is less than the fair cash value of your property, you may be under-assessed. You may appeal your assessment to the Board of Review.