SB1526 EngrossedLRB099 08086 SXM 28232 b

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
5Section 16-55 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 complainant must so state in
5the initial complaint. Failure to so indicate will preclude the
6complainant from seeking a change of $100,000 or more pursuant
7to that complaint. The board of review shall provide notice of
8the petition to all municipalities, school districts, park
9districts, forest preserve districts, conservation districts,
10fire protection districts, and community college districts
11that have a revenue interest in the property at least 14 days
12prior to the hearing on the complaint; this notice may be
13e-mailed. The board of review shall also provide notice of the
14petition to any other taxing district that has a revenue
15interest in the property, so long as the district files an
16annual written request to receive all such notices with the
17clerk of the board of review the board of review shall also
18serve a copy of the petition on all taxing districts as shown
19on the last available tax bill at least 14 days prior to the
20hearing on the complaint. All taxing districts shall have an
21opportunity to be heard on the complaint.
22    (j) Complaints shall be classified by townships or taxing
23districts by the clerk of the board of review. All classes of
24complaints shall be docketed numerically, each in its own
25class, in the order in which they are presented, in books kept
26for that purpose, which books shall be open to public

 

 

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1inspection. Complaints shall be considered by townships or
2taxing districts until all complaints have been heard and
3passed upon by the board.
4(Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)
 
5    Section 99. Effective date. This Act takes effect upon
6becoming law.