99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB2889

 

Introduced 2/18/2016, by Sen. Pat McGuire

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-55

    Amends the Property Tax Code. In a Section requiring the board of review to serve a copy of the petition on all taxing districts when a change in assessed valuation of $100,000 or more is sought, provides that the service may be by electronic means if the taxing district consents to electronic service and provides the board of review with a valid e-mail address for the purpose of receiving service. 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
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 complainant, if the
17board determines 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
23complainant, 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 complainant.
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    (d-5) Complaints and other written correspondence sent by
7the United States mail shall be considered filed as of the
8postmark date in accordance with Section 1.25 of the Statute on
9Statutes. Complaints and other written correspondence sent by a
10delivery service other than the United States Postal System
11shall be considered as filed as of the date sent as indicated
12by the shipper's tracking label. If allowed by board of review
13rule, complaints and other written correspondence transmitted
14electronically shall be considered filed as of the date
15received.
16    (e) The board may also, at any time before its revision of
17the assessments is completed in every year, increase, reduce or
18otherwise adjust the assessment of any property, making changes
19in the valuation as may be just, and shall have full power over
20the assessment of any person and may do anything in regard
21thereto that it may deem necessary to make a just assessment,
22but the property shall not be assessed at a higher percentage
23of fair cash value than the assessed valuation of other
24property in the assessment district prior to equalization by
25the board or the Department.
26    (f) No assessment shall be increased until the person to be

 

 

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1affected has been notified and given an opportunity to be
2heard, except as provided below.
3    (g) Before making any reduction in assessments of its own
4motion, the board of review shall give notice to the assessor
5or chief county assessment officer who certified the
6assessment, and give the assessor or chief county assessment
7officer an opportunity to be heard thereon.
8    (h) All complaints of errors in assessments of property
9shall be in writing, and shall be filed by the complaining
10party with the board of review, in the number of copies
11required by board of review rule. A copy shall be filed by the
12board of review with the assessor or chief county assessment
13officer who certified the assessment.
14    (i) In all cases where a change in assessed valuation of
15$100,000 or more is sought, the board of review shall also
16serve a copy of the petition on all taxing districts as shown
17on the last available tax bill at least 14 days prior to the
18hearing on the complaint. Service may be by electronic means if
19the taxing district consents to electronic service and provides
20the board of review with a valid e-mail address for the purpose
21of receiving service. All taxing districts shall have an
22opportunity to be heard on the complaint. A taxing district
23wishing to intervene shall file a request to intervene with the
24board of review at least five days in advance of a scheduled
25hearing. If board of review rules require the appellant to
26submit evidence in advance of a hearing, then any evidence in

 

 

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1support of the intervenor's opinion of assessed value must be
2submitted to the board of review and complainant no later than
3five calendar days prior to the hearing. Service shall be made
4as set forth in subsection (d-5), but if board of review rules
5allow complaints and correspondence to be transmitted
6electronically, then the intervenor's evidence shall be
7transmitted electronically.
8    (i-5) If board of review rules require the appellant to
9submit evidence in advance of a hearing, then any evidence to
10support the assessor's opinion of assessed value must be
11submitted to the board of review and the complainant (or, if
12represented by an attorney, to the attorney) no later than five
13calendar days prior to the hearing. Service shall be made as
14set forth in subsection (d-5), but if board of review rules
15allow complaints and correspondence to be transmitted
16electronically, then the assessor's evidence shall be
17transmitted electronically.
18    (j) Complaints shall be classified by townships or taxing
19districts by the clerk of the board of review. All classes of
20complaints shall be docketed numerically, each in its own
21class, in the order in which they are presented, in books kept
22for that purpose, which books shall be open to public
23inspection. Complaints shall be considered by townships or
24taxing districts until all complaints have been heard and
25passed upon by the board.
26(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16.)
 

 

 

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1    Section 99. Effective date. This Act takes effect upon
2becoming law.