99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB2468

 

Introduced 2/17/2015, by Rep. Joe Sosnowski

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/12-5
35 ILCS 200/12-30
35 ILCS 200/12-55

    Amends the Property Tax Code. Provides that the county assessor shall mail a notice of assessment to each taxpayer in each taxable year. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 12-5, 12-30, and 12-55 as follows:
 
6    (35 ILCS 200/12-5)
7    Sec. 12-5. Taxpayer entitled to statement of valuation. In
8addition to any other notice required under this Code, the The
9chief county assessment officer, when requested, shall deliver
10to any person a copy of the description or statement of
11property assessed in his or her name or in which he or she is
12interested, and the valuation placed thereon by the assessor,
13chief county assessment officer, board of review, or board of
14appeals.
15(Source: Laws 1939, p. 886; P.A. 88-455.)
 
16    (35 ILCS 200/12-30)
17    Sec. 12-30. Mailed notice of changed assessments; counties
18of less than 3,000,000.
19    (a) In every county with less than 3,000,000 inhabitants,
20in addition to the publication of the list of assessments in
21each year of a general assessment and of the list of property
22for which assessments have been added or changed, as provided

 

 

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1above, a notice shall be mailed by the chief county assessment
2officer to each taxpayer in each taxable year whose assessment
3has been changed since the last preceding assessment, using the
4address as it appears on the assessor's records, except in the
5case of changes caused by a change in the county equalization
6factor by the Department or in the case of changes resulting
7from equalization by the chief county assessment officer under
8Section 9-210, during any year such change is made. The notice
9may, but need not be, sent by a township assessor.
10    (b) The notice sent under this Section shall include the
11following:
12        (1) The previous year's assessed value after board of
13    review equalization.
14        (2) Current assessed value and the date of that
15    valuation.
16        (3) The percentage change, if any, from the previous
17    assessed value to the current assessed value.
18        (4) The full fair market value (as indicated by
19    dividing the current assessed value by the median level of
20    assessment in the assessment district as determined by the
21    most recent 3 year assessment to sales ratio study adjusted
22    to take into account any changes in assessment levels since
23    the data for the studies were collected).
24        (5) A statement advising the taxpayer that assessments
25    of property, other than farm land and coal, are required by
26    law to be assessed at 33 1/3% of fair market value.

 

 

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1        (6) The name, address, phone number, office hours, and,
2    if one exists, the website address of the assessor.
3        (7) Where practicable, the notice shall include the
4    reason for any increase in the property's valuation.
5        (8) The name and price per copy by mail of the
6    newspaper in which the list of assessments will be
7    published and the scheduled publication date.
8        (9) A statement advising the taxpayer of the steps to
9    follow if the taxpayer believes the full fair market value
10    of the property is incorrect or believes the assessment is
11    not uniform with other comparable properties in the same
12    neighborhood. The statement shall also (i) advise all
13    taxpayers to contact the township assessor's office, in
14    those counties under township organization, first to
15    review the assessment, (ii) advise all taxpayers to file an
16    appeal with the board of review if not satisfied with the
17    assessor review, and (iii) give the phone number to call
18    for a copy of the board of review rules.
19        (10) A statement advising the taxpayer that there is a
20    deadline date for filing an appeal with the board of review
21    and indicating that deadline date (30 days following the
22    scheduled publication date).
23        (11) A brief explanation of the relationship between
24    the assessment and the tax bill (including an explanation
25    of the equalization factors) and an explanation that the
26    assessment stated for the preceding year is the assessment

 

 

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1    after equalization by the board of review in the preceding
2    year.
3        (12) In bold type, a notice of possible eligibility for
4    the various homestead exemptions as provided in Section
5    15-165 through Section 15-175 and Section 15-180.
6    (c) In addition to the requirements of subsection (b) of
7this Section, in every county with less than 3,000,000
8inhabitants, where the chief county assessment officer
9maintains and controls an electronic database containing the
10physical characteristics of the property, the notice shall
11include the following:
12        (1) The physical characteristics of the taxpayer's
13    property that are available from that database; or
14        (2) A statement advising the taxpayer that detailed
15    property characteristics are available on the county
16    website and the URL address of that website.
17    (d) In addition to the requirements of subsection (b) of
18this Section, in every county with less than 3,000,000
19inhabitants, where the chief county assessment officer does not
20maintain and control an electronic database containing the
21physical characteristics of the property, and where one or more
22townships in the county maintain and control an electronic
23database containing the physical characteristics of the
24property and some or all of the database is available on a
25website that is maintained and controlled by the township, the
26notice shall include a statement advising the taxpayer that

 

 

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1detailed property characteristics are available on the
2township website and the URL address of that website.
3    (e) Except as provided in this Section, the form and manner
4of providing the information and explanations required to be in
5the notice shall be prescribed by the Department.
6(Source: P.A. 96-122, eff. 1-1-10.)
 
7    (35 ILCS 200/12-55)
8    Sec. 12-55. Notice requirement if assessment is increased;
9counties of 3,000,000 or more.
10    (a) In counties with 3,000,000 or more inhabitants, the
11county assessor shall send a notice of assessment to the owner
12of record of each parcel of property in each taxable year. If
13the notice indicates that the assessment has been revised a
14revision by the county assessor, except where such revision is
15made on complaint of the owner, the taxpayer shall be allowed
16shall not increase an assessment without notice to the person
17to whom the most recent tax bill was mailed and an opportunity
18to be heard before the assessment is verified. When a notice is
19mailed by the county assessor to the address of a mortgagee,
20the mortgagee, within 7 business days after the mortgagee
21receives the notice, shall forward a copy of the notice to each
22mortgagor of the property referred to in the notice at the last
23known address of each mortgagor as shown on the records of the
24mortgagee. There shall be no liability for the failure of the
25mortgagee to forward the notice to each mortgagor. The assessor

 

 

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1may provide for the filing of complaints and make revisions at
2times other than those dates published under Section 14-35.
3When the county assessor has completed the revision and
4correction and entered the changes and revision in the
5assessment books, an affidavit shall be attached to the
6assessment books in the form required by law, signed by the
7county assessor.
8    (b) In counties with 3,000,000 or more inhabitants, for
9parcels, other than parcels in the class that includes the
10majority of the single-family residential parcels under a
11county ordinance adopted in accordance with Section 4 of
12Article IX of the Illinois Constitution, located in the
13assessment district for which the current assessment year is a
14general assessment year, within 30 days after sending the
15required notices under this Section, the county assessor shall
16file with the board of appeals (until the first Monday in
17December 1998, and the board of review beginning the first
18Monday in December 1998 and thereafter) a list of the parcels
19for which the notices under this Section were sent, showing the
20following information for each such parcel: the parcel index
21number, the township in which the parcel is located, the class
22for the current year, the previous year's final total assessed
23value, the total assessed value proposed by the county
24assessor, and the name of the person to whom the notice
25required under this Section was sent. The list shall be
26available for public inspection at the office of the board

 

 

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1during the regular office hours of the board. The list shall be
2retained by the board for at least 10 years after the date it
3is initially filed by the county assessor.
4    (c) The provisions of subsection (b) of this Section shall
5be applicable beginning with the assessment for the 1997 tax
6year.
7(Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
 
8    Section 99. Effective date. This Act takes effect upon
9becoming law.