SB3503eng 98TH GENERAL ASSEMBLY

SB3503 Engrossed LRB098 16866 HLH 51939 b

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 6-10, 6-60, and 16-55 and by adding Sections 2-85, 4-17, 9-147, 9-163, and 16-86 as follows:

(35 ILCS 200/2-85 new)

Sec. 2-85. Taxpayer entitled to statement of assessment process. In a county with a population of more than 300,000 but less than 3,000,000 inhabitants, the township assessor or chief county assessment officer, when requested, shall deliver to any person a copy of the description or statement of property assessed in his or her name or in which he or she holds ownership interest, and the valuation placed thereon by the assessor for the most recent taxable year. The description shall include the method by which the assessment was derived, comparable properties used to reach the assessment or to substantiate the assessment given, and other information which explains the method in which the assessment was reached. A copy of the statement shall serve as the township assessor's evidence at any appeal the taxpayer brings before the board of review. The assessor may submit further evidence in response to an appeal filed before the board of review. In lieu of a description of the method by which the assessment was derived, the township assessor may include the equalization factors applied to the property and an explanation of how equalization affects the assessment. If the township assessor includes the equalization factors applied to the property and an explanation of how equalization affects the assessment, the person requesting the statement may request an additional statement setting forth the method by which the assessment was derived. A copy of the statement shall serve as the township assessor's initial evidence at any appeal the taxpayer brings before the board of review. The assessor may submit further evidence in response to an appeal filed before the board of review. Notice of the requesting party's right to obtain a statement under this Section shall be included with the assessment notice provided under Sections 12-30 or 12-55.

(35 ILCS 200/4-17 new)

Sec. 4-17. Continuing education. Beginning on January 1, 2016, each of the following officials shall complete a minimum of 15 continuing education hours each year: (i) each supervisor of assessments; (ii) each assessor; (iii) each deputy assessor; and (iv) each member of a board of review. The Department shall designate and approve acceptable courses and specify procedures for certifying the completion of those continuing education hours. If a supervisor of assessments, assessor, deputy assessor, or member of a board of review holds a Certified Illinois Assessing Officer certificate from the Illinois Property Assessment Institute, or a professional designation by any other appraisal or assessing association approved by the Department that requires at least 15 hours of continuing education as a requirement for maintaining that designation, then that supervisor of assessments, assessor, deputy assessor, or member of a board of review shall be deemed to be in compliance with this Section.

(35 ILCS 200/6-10)

Sec. 6-10. Examination requirement; counties - Counties of 100,000 or more. In any county to which Section 6-5 applies and which has 100,000 or more inhabitants, no person may serve on the board of review who has not passed an examination prepared and administered by the Department to determine his or her competence to hold the office. The examination shall be conducted by the Department at some convenient location in the county. The Department may provide by rule the maximum time that the name of a person who has passed the examination will be included on a list of persons eligible for appointment or election. The county board of any other county may, by resolution, impose a like requirement in its county. In counties with less than 100,000 inhabitants, the members of the board of review shall within one year of taking office successfully complete a basic course in assessment practice approved by the Department. In counties with 3,000,000 or more inhabitants, the members of the board of review shall successfully complete a basic course in assessment practice, approved by the Department, within one year after taking office. The county board may, by ordinance or resolution, determine other qualifications a person shall possess prior to their appointment to a board of review above and beyond the requirements of this Section.

(Source: P.A. 88-455; incorporates 88-221; 88-670, eff. 12-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)

(35 ILCS 200/6-60)

Sec. 6-60. Rules and procedures. The board of review in every county with less than 3,000,000 inhabitants must make available to the public a detailed description of the rules and procedures for hearings before the board. This description must include an explanation of any applicable burdens of proof, rules of evidence, timelines, the method by which a member or additional member is assigned to a hearing, and any other procedures that will allow the taxpayer to effectively present his or her case before the board. If a county Internet website exists, the rules and procedures must also be published on that website.

The board of review shall publish guidelines for residential property appeals. Those guidelines shall provide information about the most appropriate types of evidence that may be used to support an appeal, the process and timeline for appeals, and how the board conducts appeals. These guidelines shall be published on the board's website or on the county website if no board of review website exists.

(Source: P.A. 96-122, eff. 1-1-10.)

(35 ILCS 200/9-147 new)

Sec. 9-147. Method of assessment. Township assessors shall inform the supervisor of assessments of the type of software or other method by which assessments are conducted in the township. If a township Internet website exists, this information shall be published on that website. If a township Internet website does not exist and a county Internet website exists, the supervisor of assessments shall publish this information on the county website.

(35 ILCS 200/9-163 new)

Sec. 9-163. Increase in equalized assessed value. Notwithstanding any other provision of law, in a county of more than 300,000 but less than 3,000,000 residents, if the equalized assessed value of any property increases by more than 15% over the equalized assessed value of that property in the previous assessment year, and if that increase is not attributable to new construction or improvements on the property, then the assessor shall include that property on a list maintained by the assessor of all such properties for the taxable year. That list shall be transmitted to the chief county assessment officer with the assessment books for that taxable year.

(35 ILCS 200/16-55)

Sec. 16-55. Complaints.

(a) On written complaint that any property is overassessed or underassessed, the board shall review the assessment, and correct it, as appears to be just, but in no case shall the property be assessed at a higher percentage of fair cash value than other property in the assessment district prior to equalization by the board or the Department.

(b) The board shall include compulsory sales in reviewing and correcting assessments, including, but not limited to, those compulsory sales submitted by the taxpayer, if the board determines that those sales reflect the same property characteristics and condition as those originally used to make the assessment. The board shall also consider whether the compulsory sale would otherwise be considered an arm's length transaction.

(c) If a complaint is filed by an attorney on behalf of a taxpayer, all notices and correspondence from the board relating to the appeal shall be directed to the attorney. The board may require proof of the attorney's authority to represent the taxpayer. If the attorney fails to provide proof of authority within the compliance period granted by the board pursuant to subsection (d), the board may dismiss the complaint. The Board shall send, electronically or by mail, notice of the dismissal to the attorney and taxpayer.

(d) A complaint to affect the assessment for the current year shall be filed on or before 30 calendar days after the date of publication of the assessment list under Section 12-10. Upon receipt of a written complaint that is timely filed under this Section, the board of review shall docket the complaint. If the complaint does not comply with the board of review rules adopted under Section 9-5 entitling the complainant to a hearing, the board shall send, electronically or by mail, notification acknowledging receipt of the complaint. The notification must identify which rules have not been complied with and provide the complainant with not less than 10 business days to bring the complaint into compliance with those rules. If the complainant complies with the board of review rules either upon the initial filing of a complaint or within the time as extended by the board of review for compliance, then the board of review shall send, electronically or by mail, a notice of hearing and the board shall hear the complaint and shall issue and send, electronically or by mail, a decision upon resolution. Except as otherwise provided in subsection (c), if the complainant has not complied with the rules within the time as extended by the board of review, the board shall nonetheless issue and send a decision. The board of review may adopt rules allowing any party to attend and participate in a hearing by telephone or electronically.

(e) The board may also, at any time before its revision of the assessments is completed in every year, increase, reduce or otherwise adjust the assessment of any property, making changes in the valuation as may be just, and shall have full power over the assessment of any person and may do anything in regard thereto that it may deem necessary to make a just assessment, but the property shall not be assessed at a higher percentage of fair cash value than the assessed valuation of other property in the assessment district prior to equalization by the board or the Department.

(f) No assessment shall be increased until the person to be affected has been notified and given an opportunity to be heard, except as provided below.

(g) Before making any reduction in assessments of its own motion, the board of review shall give notice to the assessor or chief county assessment officer who certified the assessment, and give the assessor or chief county assessment officer an opportunity to be heard thereon.

(g-10) Upon request of the assessor or chief county assessment officer who made the original assessment, the board of review shall provide a written explanation to that assessor or chief county assessment officer setting forth the board's reasoning for an assessment reduction for reductions that occur as a result of an appeal.

(h) All complaints of errors in assessments of property shall be in writing, and shall be filed by the complaining party with the board of review, in duplicate. The duplicate shall be filed by the board of review with the assessor or chief county assessment officer who certified the assessment.

(i) In all cases where a change in assessed valuation of $100,000 or more is sought, the board of review shall also serve a copy of the petition on all taxing districts as shown on the last available tax bill at least 14 days prior to the hearing on the complaint. All taxing districts shall have an opportunity to be heard on the complaint.

(j) Complaints shall be classified by townships or taxing districts by the clerk of the board of review. All classes of complaints shall be docketed numerically, each in its own class, in the order in which they are presented, in books kept for that purpose, which books shall be open to public inspection. Complaints shall be considered by townships or taxing districts until all complaints have been heard and passed upon by the board.

(Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)

(35 ILCS 200/16-86 new)

Sec. 16-86. List of reduced assessments. At the time of the certification of the assessment books as provided under Section 16-85, the chief county assessment officer shall cause to be published on the county's website a report of all equalized assessed valuations reduced from the township assessor's valuation in the aggregate by class of property, organized by township if the county is so organized.

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