99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB3154

 

Introduced , by Rep. John M. Cabello

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-25
35 ILCS 200/16-55

    Amends the Property Tax Code. Provides that complaints may be signed by an attorney or a real estate agent licensed in the State of Illinois. 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 16-25 and 16-55 as follows:
 
6    (35 ILCS 200/16-25)
7    Sec. 16-25. Review after complaint by taxing bodies. Any
8taxing body that has an interest in an assessment made by any
9local assessment officer or officers may have the assessment
10reviewed by the board of review by filing a complaint in
11writing with the board within 30 calendar days after
12publication of the assessment list under Section 12-10.
13Complaints may be signed by an attorney or a real estate agent
14licensed in the State of Illinois. All complaints shall
15identify and describe the particular property and shall be
16filed with the board in duplicate. The board shall make a
17determination as to the correct amount of the assessment, but
18the board shall not increase the amount of the assessment
19without first giving due notice and an opportunity to be heard
20to the taxpayer affected.
21(Source: P.A. 78-450; 88-455.)
 
22    (35 ILCS 200/16-55)

 

 

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1    Sec. 16-55. Complaints.
2    (a) On written complaint that any property is overassessed
3or underassessed, the board shall review the assessment, and
4correct it, as appears to be just, but in no case shall the
5property be assessed at a higher percentage of fair cash value
6than other property in the assessment district prior to
7equalization by the board or the Department.
8    (b) The board shall include compulsory sales in reviewing
9and correcting assessments, including, but not limited to,
10those compulsory sales submitted by the taxpayer, if the board
11determines that those sales reflect the same property
12characteristics and condition as those originally used to make
13the assessment. The board shall also consider whether the
14compulsory sale would otherwise be considered an arm's length
15transaction.
16    (b-5) Complaints may be signed by an attorney or a real
17estate agent licensed in the State of Illinois.
18    (c) If a complaint is filed by an attorney on behalf of a
19taxpayer, all notices and correspondence from the board
20relating to the appeal shall be directed to the attorney. The
21board may require proof of the attorney's authority to
22represent the taxpayer. If the attorney fails to provide proof
23of authority within the compliance period granted by the board
24pursuant to subsection (d), the board may dismiss the
25complaint. The Board shall send, electronically or by mail,
26notice of the dismissal to the attorney and taxpayer.

 

 

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1    (d) A complaint to affect the assessment for the current
2year shall be filed on or before 30 calendar days after the
3date of publication of the assessment list under Section 12-10.
4Upon receipt of a written complaint that is timely filed under
5this Section, the board of review shall docket the complaint.
6If the complaint does not comply with the board of review rules
7adopted under Section 9-5 entitling the complainant to a
8hearing, the board shall send, electronically or by mail,
9notification acknowledging receipt of the complaint. The
10notification must identify which rules have not been complied
11with and provide the complainant with not less than 10 business
12days to bring the complaint into compliance with those rules.
13If the complainant complies with the board of review rules
14either upon the initial filing of a complaint or within the
15time as extended by the board of review for compliance, then
16the board of review shall send, electronically or by mail, a
17notice of hearing and the board shall hear the complaint and
18shall issue and send, electronically or by mail, a decision
19upon resolution. Except as otherwise provided in subsection
20(c), if the complainant has not complied with the rules within
21the time as extended by the board of review, the board shall
22nonetheless issue and send a decision. The board of review may
23adopt rules allowing any party to attend and participate in a
24hearing by telephone or electronically.
25    (e) The board may also, at any time before its revision of
26the assessments is completed in every year, increase, reduce or

 

 

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1otherwise adjust the assessment of any property, making changes
2in the valuation as may be just, and shall have full power over
3the assessment of any person and may do anything in regard
4thereto that it may deem necessary to make a just assessment,
5but the property shall not be assessed at a higher percentage
6of fair cash value than the assessed valuation of other
7property in the assessment district prior to equalization by
8the board or the Department.
9    (f) No assessment shall be increased until the person to be
10affected has been notified and given an opportunity to be
11heard, except as provided below.
12    (g) Before making any reduction in assessments of its own
13motion, the board of review shall give notice to the assessor
14or chief county assessment officer who certified the
15assessment, and give the assessor or chief county assessment
16officer an opportunity to be heard thereon.
17    (h) All complaints of errors in assessments of property
18shall be in writing, and shall be filed by the complaining
19party with the board of review, in duplicate. The duplicate
20shall be filed by the board of review with the assessor or
21chief county assessment officer who certified the assessment.
22    (i) In all cases where a change in assessed valuation of
23$100,000 or more is sought, the board of review shall also
24serve a copy of the petition on all taxing districts as shown
25on the last available tax bill at least 14 days prior to the
26hearing on the complaint. All taxing districts shall have an

 

 

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1opportunity to be heard on the complaint.
2    (j) Complaints shall be classified by townships or taxing
3districts by the clerk of the board of review. All classes of
4complaints shall be docketed numerically, each in its own
5class, in the order in which they are presented, in books kept
6for that purpose, which books shall be open to public
7inspection. Complaints shall be considered by townships or
8taxing districts until all complaints have been heard and
9passed upon by the board.
10(Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)
 
11    Section 99. Effective date. This Act takes effect upon
12becoming law.