Sen. Pat McGuire

Filed: 4/17/2015

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1526

2    AMENDMENT NO. ______. Amend Senate Bill 1526 by replacing
3everything after the enacting clause with the following:
 
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

 

 

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1determines that those sales reflect the same property
2characteristics and condition as those originally used to make
3the assessment. The board shall also consider whether the
4compulsory sale would otherwise be considered an arm's length
5transaction.
6    (c) If a complaint is filed by an attorney on behalf of a
7taxpayer, all notices and correspondence from the board
8relating to the appeal shall be directed to the attorney. The
9board may require proof of the attorney's authority to
10represent the taxpayer. If the attorney fails to provide proof
11of authority within the compliance period granted by the board
12pursuant to subsection (d), the board may dismiss the
13complaint. The Board shall send, electronically or by mail,
14notice of the dismissal to the attorney and taxpayer.
15    (d) A complaint to affect the assessment for the current
16year shall be filed on or before 30 calendar days after the
17date of publication of the assessment list under Section 12-10.
18Upon receipt of a written complaint that is timely filed under
19this Section, the board of review shall docket the complaint.
20If the complaint does not comply with the board of review rules
21adopted under Section 9-5 entitling the complainant to a
22hearing, the board shall send, electronically or by mail,
23notification acknowledging receipt of the complaint. The
24notification must identify which rules have not been complied
25with and provide the complainant with not less than 10 business
26days to bring the complaint into compliance with those rules.

 

 

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

 

 

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1motion, the board of review shall give notice to the assessor
2or chief county assessment officer who certified the
3assessment, and give the assessor or chief county assessment
4officer an opportunity to be heard thereon.
5    (h) All complaints of errors in assessments of property
6shall be in writing, and shall be filed by the complaining
7party with the board of review, in duplicate. The duplicate
8shall be filed by the board of review with the assessor or
9chief county assessment officer who certified the assessment.
10    (i) In all cases where a change in assessed valuation of
11$100,000 or more is sought, the complainant must so state in
12the initial complaint. Failure to so indicate will preclude the
13complainant from seeking a change of $100,000 or more pursuant
14to that complaint. The board of review shall provide notice of
15the petition to all municipalities, school districts, park
16districts, forest preserve districts, conservation districts,
17fire protection districts, and community college districts
18that have a revenue interest in the property at least 14 days
19prior to the hearing on the complaint; this notice may be
20e-mailed. The board of review shall also provide notice of the
21petition to any other taxing district that has a revenue
22interest in the property, so long as the district files a
23written request to receive such notice with the clerk of the
24board of review the board of review shall also serve a copy of
25the petition on all taxing districts as shown on the last
26available tax bill at least 14 days prior to the hearing on the

 

 

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