99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB1526

 

Introduced 2/20/2015, by Sen. Pat McGuire

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-55
35 ILCS 200/16-160

    Amends the Property Tax Code. Provides that in all cases where a change in assessed valuation of $100,000 or more is sought, the party filing the petition must state in the initial complaint the valuation that is sought. Requires the board of review to provide notice of the petition to all municipalities, school districts, fire protection districts, and community college districts that have a revenue interest in the property at least 14 days prior to the hearing on the complaint. Removes a provision concerning serving a copy of the petition to all taxing districts. Provides that in any appeal on a property within a county of fewer than 3,000,000 population where the appellant did not provide notice to the board of review that a change in assessed valuation of $100,000 or more was being sought, the Property Tax Appeal Board shall have no jurisdiction to issue any decision that would result in a change of $100,000 or more. Makes related changes. 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 16-55 and 16-160 as follows:
 
6    (35 ILCS 200/16-55)
7    Sec. 16-55. Complaints.
8    (a) On written complaint that any property is overassessed
9or underassessed, the board shall review the assessment, and
10correct it, as appears to be just, but in no case shall the
11property be assessed at a higher percentage of fair cash value
12than other property in the assessment district prior to
13equalization by the board or the Department.
14    (b) The board shall include compulsory sales in reviewing
15and correcting assessments, including, but not limited to,
16those compulsory sales submitted by the taxpayer, if the board
17determines that those sales reflect the same property
18characteristics and condition as those originally used to make
19the assessment. The board shall also consider whether the
20compulsory sale would otherwise be considered an arm's length
21transaction.
22    (c) If a complaint is filed by an attorney on behalf of a
23taxpayer, all notices and correspondence from the board

 

 

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1relating to the appeal shall be directed to the attorney. The
2board may require proof of the attorney's authority to
3represent the taxpayer. If the attorney fails to provide proof
4of authority within the compliance period granted by the board
5pursuant to subsection (d), the board may dismiss the
6complaint. The Board shall send, electronically or by mail,
7notice of the dismissal to the attorney and taxpayer.
8    (d) A complaint to affect the assessment for the current
9year shall be filed on or before 30 calendar days after the
10date of publication of the assessment list under Section 12-10.
11Upon receipt of a written complaint that is timely filed under
12this Section, the board of review shall docket the complaint.
13If the complaint does not comply with the board of review rules
14adopted under Section 9-5 entitling the complainant to a
15hearing, the board shall send, electronically or by mail,
16notification acknowledging receipt of the complaint. The
17notification must identify which rules have not been complied
18with and provide the complainant with not less than 10 business
19days to bring the complaint into compliance with those rules.
20If the complainant complies with the board of review rules
21either upon the initial filing of a complaint or within the
22time as extended by the board of review for compliance, then
23the board of review shall send, electronically or by mail, a
24notice of hearing and the board shall hear the complaint and
25shall issue and send, electronically or by mail, a decision
26upon resolution. Except as otherwise provided in subsection

 

 

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1(c), if the complainant has not complied with the rules within
2the time as extended by the board of review, the board shall
3nonetheless issue and send a decision. The board of review may
4adopt rules allowing any party to attend and participate in a
5hearing by telephone or electronically.
6    (e) The board may also, at any time before its revision of
7the assessments is completed in every year, increase, reduce or
8otherwise adjust the assessment of any property, making changes
9in the valuation as may be just, and shall have full power over
10the assessment of any person and may do anything in regard
11thereto that it may deem necessary to make a just assessment,
12but the property shall not be assessed at a higher percentage
13of fair cash value than the assessed valuation of other
14property in the assessment district prior to equalization by
15the board or the Department.
16    (f) No assessment shall be increased until the person to be
17affected has been notified and given an opportunity to be
18heard, except as provided below.
19    (g) Before making any reduction in assessments of its own
20motion, the board of review shall give notice to the assessor
21or chief county assessment officer who certified the
22assessment, and give the assessor or chief county assessment
23officer an opportunity to be heard thereon.
24    (h) All complaints of errors in assessments of property
25shall be in writing, and shall be filed by the complaining
26party with the board of review, in duplicate. The duplicate

 

 

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1shall be filed by the board of review with the assessor or
2chief county assessment officer who certified the assessment.
3    (i) In all cases where a change in assessed valuation of
4$100,000 or more is sought, the party filing the petition must
5state in the initial complaint the valuation that is sought.
6Failure to so indicate shall result in a waiver of the
7petitioner to seek a change of $100,000 or more that year. The
8the board of review shall provide notice of the petition to all
9municipalities, school districts, fire protection districts,
10and community college districts that have a revenue interest in
11the property at least 14 days prior to the hearing on the
12complaint; this notice may be e-mailed also serve a copy of the
13petition on all taxing districts as shown on the last available
14tax bill at least 14 days prior to the hearing on the
15complaint. All taxing districts shall have an opportunity to be
16heard on the complaint.
17    (j) Complaints shall be classified by townships or taxing
18districts by the clerk of the board of review. All classes of
19complaints shall be docketed numerically, each in its own
20class, in the order in which they are presented, in books kept
21for that purpose, which books shall be open to public
22inspection. Complaints shall be considered by townships or
23taxing districts until all complaints have been heard and
24passed upon by the board.
25(Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)
 

 

 

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1    (35 ILCS 200/16-160)
2    Sec. 16-160. Property Tax Appeal Board; process.
3    (a) In counties with 3,000,000 or more inhabitants,
4beginning with assessments made for the 1996 assessment year
5for residential property of 6 units or less and beginning with
6assessments made for the 1997 assessment year for all other
7property, and for all property in any county other than a
8county with 3,000,000 or more inhabitants, any taxpayer
9dissatisfied with the decision of a board of review or board of
10appeals as such decision pertains to the assessment of his or
11her property for taxation purposes, or any taxing body that has
12an interest in the decision of the board of review or board of
13appeals on an assessment made by any local assessment officer,
14may, (i) in counties with less than 3,000,000 inhabitants
15within 30 days after the date of written notice of the decision
16of the board of review or (ii) in assessment year 1999 and
17thereafter in counties with 3,000,000 or more inhabitants
18within 30 days after the date of the board of review notice or
19within 30 days after the date that the board of review
20transmits to the county assessor pursuant to Section 16-125 its
21final action on the township in which the property is located,
22whichever is later, appeal the decision to the Property Tax
23Appeal Board for review.
24    (b) In any appeal where the board of review or board of
25appeals has given written notice of the hearing to the taxpayer
2630 days before the hearing, failure to appear at the board of

 

 

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1review or board of appeals hearing shall be grounds for
2dismissal of the appeal unless a continuance is granted to the
3taxpayer. If an appeal is dismissed for failure to appear at a
4board of review or board of appeals hearing, the Property Tax
5Appeal Board shall have no jurisdiction to hear any subsequent
6appeal on that taxpayer's complaint.
7    (c) In any appeal on a property within a county of fewer
8than 3,000,000 population where the appellant did not provide
9notice to the board of review pursuant to Section 16-55(i) that
10a change in assessed valuation of $100,000 or more was being
11sought, the Property Tax Appeal Board shall have no
12jurisdiction to issue any decision that would result in a
13change of $100,000 or more.
14    (d) Such taxpayer or taxing body, hereinafter called the
15appellant, shall file a petition with the clerk of the Property
16Tax Appeal Board, setting forth the facts upon which he or she
17bases the objection, together with a statement of the
18contentions of law which he or she desires to raise, and the
19relief requested.
20    (e) If a petition is filed by a taxpayer, the taxpayer is
21precluded from filing objections based upon valuation, as may
22otherwise be permitted by Sections 21-175 and 23-5. However,
23any taxpayer not satisfied with the decision of the board of
24review or board of appeals as such decision pertains to the
25assessment of his or her property need not appeal the decision
26to the Property Tax Appeal Board before seeking relief in the

 

 

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1courts.
2    (f) The changes made by this amendatory Act of the 91st
3General Assembly shall be effective beginning with the 1999
4assessment year.
5(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
6    Section 99. Effective date. This Act takes effect upon
7becoming law.