102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB1754

 

Introduced 2/17/2021, by Rep. Deanne M. Mazzochi

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/12-10
35 ILCS 200/12-20
35 ILCS 200/12-30
35 ILCS 200/14-15
35 ILCS 200/14-20

    Amends the Property Tax Code. Provides that certain notices may be given by electronic means. Provides that the county assessor shall compile and post on its website a list with certain information concerning certificates of error. Effective immediately.


LRB102 13579 HLH 18927 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB1754LRB102 13579 HLH 18927 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
5Sections 12-10, 12-20, 12-30, 14-15, and 14-20 as follows:
 
6    (35 ILCS 200/12-10)
7    Sec. 12-10. Publication of assessments; counties of less
8than 3,000,000. In counties with less than 3,000,000
9inhabitants, as soon as the chief county assessment officer
10has completed the assessment in the county or in the
11assessment district, he or she shall, in each year of a general
12assessment, publish for the county or assessment district a
13complete list of the assessment, by townships if so organized.
14In years other than years of a general assessment, the chief
15county assessment officer shall publish a list of property for
16which assessments have been added or changed since the
17preceding assessment, together with the amounts of the
18assessments, except that publication of individual assessment
19changes shall not be required if the changes result from
20equalization by the supervisor of assessments under Section
219-210, or Section 10-200, in which case the list shall include
22a general statement indicating that assessments have been
23changed because of the application of an equalization factor

 

 

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1and shall set forth the percentage of increase or decrease
2represented by the factor. The publication shall be made on or
3before December 31 of that year, and shall be printed in some
4public newspaper or newspapers published in the county. In
5every township or assessment district in which there is
6published one or more newspapers of general circulation, the
7list of that township shall be published in one of the
8newspapers.
9    At the top of the list of assessments there shall be a
10notice in substantially the following form printed in type no
11smaller than eleven point:
12
"NOTICE TO TAXPAYERS
13    Median Level of Assessment--(insert here the median level
14of assessment for the assessment district)
15    Your property is to be assessed at the above listed median
16level of assessment for the assessment district. You may check
17the accuracy of your assessment by dividing your assessment by
18the median level of assessment. The resulting value should
19equal the estimated fair cash value of your property. If the
20resulting value is greater than the estimated fair cash value
21of your property, you may be over-assessed. If the resulting
22value is less than the fair cash value of your property, you
23may be under-assessed. You may appeal your assessment to the
24Board of Review."
25    The notice published under this Section shall also include
26the following:

 

 

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1        (1) A statement advising the taxpayer that assessments
2    of property, other than farm land and coal, are required
3    by law to be assessed at 33 1/3% of fair market value.
4        (2) The name, address, phone number, office hours,
5    and, if one exists, the website address of the assessor.
6        (3) A statement advising the taxpayer of the steps to
7    follow if the taxpayer believes the full fair market value
8    of the property is incorrect or believes the assessment is
9    not uniform with other comparable properties in the same
10    neighborhood. The statement shall also (i) advise all
11    taxpayers to contact the township assessor's office, in
12    those counties under township organization, first to
13    review the assessment, (ii) advise all taxpayers to file
14    an appeal with the board of review if not satisfied with
15    the assessor review, and (iii) give the phone number to
16    call for a copy of the board of review rules; if the Board
17    of Review maintains a web site, the notice must also
18    include the address of the website where the Board of
19    Review rules can be viewed.
20        (4) A statement advising the taxpayer that there is a
21    deadline date for filing an appeal with the board of
22    review and indicating that deadline date (30 days
23    following the scheduled publication date). When a taxpayer
24    has sent written or electronic notice to the assessor's
25    office requesting notice by electronic means to a valid
26    e-mail address, the statement required under this

 

 

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1    paragraph (4) may additionally be delivered via electronic
2    means, including, but not limited to, e-mail notification
3    where possible.
4        (5) A brief explanation of the relationship between
5    the assessment and the tax bill.
6        (6) In bold type, a notice of possible eligibility for
7    the various homestead exemptions as provided in Section
8    15-165 through Section 15-175 and Section 15-180.
9    The newspaper shall furnish to the local assessment
10officers as many copies of the paper containing the assessment
11list as they may require.
12(Source: P.A. 97-146, eff. 7-14-11.)
 
13    (35 ILCS 200/12-20)
14    Sec. 12-20. Publication of assessments; counties of
153,000,000 or more.
16    (a) In counties with 3,000,000 or more inhabitants, in
17each year of a general assessment, for each county or
18assessment district therein if the county is divided into
19assessment districts as provided in Section 9-220, the county
20assessor shall publish a complete assessment list as soon as
21the assessment is completed as required under this Section. If
22the county assessor revises the assessment after the complete
23assessment list is published, then the county assessor must
24publish a subsequent list of all the revised assessments for
25that year. In years other than years of a general assessment or

 

 

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1reassessment, the county assessor shall cause to be published,
2within the time and in the manner described here, a complete
3list of assessments in which changes are made together with
4the changes made in the valuation or assessment of property
5since the last preceding assessment. The publication shall
6contain a copy of the land value map for the township, if
7required by the Department.
8    The publication of the assessments or the changes shall be
9printed in some newspaper or newspapers of general circulation
10published in the county except that, in every township or
11incorporated town which has superseded a civil township, in
12which there is published one or more newspapers of general
13circulation, the assessment list of each township shall be
14published in one of the newspapers. In cities of more than
152,000,000 inhabitants, the assessment list of the city shall
16be printed in one or more newspapers of general circulation
17published in the township assessment district within the city
18or, in the event a newspaper of general circulation is not
19published within the township assessment district, in one or
20more newspapers of general circulation published within the
21city.
22    Any newspaper publishing an assessment list under this
23Section is entitled to a fee of 40¢ per column line for
24publishing the list.
25    (b) For each county with 3,000,000 or more inhabitants,
26the county assessor shall provide each taxpayer a statement

 

 

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1advising the taxpayer that there is a deadline date for filing
2an appeal with the board of review and providing that deadline
3date. If a taxpayer sends written or electronic notice to the
4assessor requesting notice by electronic means to a valid
5e-mail address, then the statement required under this
6subsection may additionally be delivered via electronic means,
7including, but not limited to, e-mail notification.
8(Source: P.A. 93-759, eff. 1-1-05.)
 
9    (35 ILCS 200/12-30)
10    Sec. 12-30. Mailed notice of changed assessments; counties
11of less than 3,000,000.
12    (a) In every county with less than 3,000,000 inhabitants,
13in addition to the publication of the list of assessments in
14each year of a general assessment and of the list of property
15for which assessments have been added or changed, as provided
16above, a notice shall be mailed by the chief county assessment
17officer to each taxpayer whose assessment has been changed
18since the last preceding assessment, using the address as it
19appears on the assessor's records, except in the case of
20changes caused by a change in the county equalization factor
21by the Department or in the case of changes resulting from
22equalization by the chief county assessment officer under
23Section 9-210, during any year such change is made. The notice
24may, but need not be, sent by a township assessor.
25    (b) The notice sent under this Section shall include the

 

 

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1following:
2        (1) The previous year's assessed value after board of
3    review equalization.
4        (2) Current assessed value and the date of that
5    valuation.
6        (3) The percentage change from the previous assessed
7    value to the current assessed value.
8        (4) The full fair market value (as indicated by
9    dividing the current assessed value by the median level of
10    assessment in the assessment district as determined by the
11    most recent 3 year assessment to sales ratio study
12    adjusted to take into account any changes in assessment
13    levels since the data for the studies were collected).
14        (5) A statement advising the taxpayer that assessments
15    of property, other than farm land and coal, are required
16    by law to be assessed at 33 1/3% of fair market value.
17        (6) The name, address, phone number, office hours,
18    and, if one exists, the website address of the assessor.
19        (7) Where practicable, the notice shall include the
20    reason for any increase in the property's valuation.
21        (8) The name and price per copy by mail of the
22    newspaper in which the list of assessments will be
23    published and the scheduled publication date.
24        (9) A statement advising the taxpayer of the steps to
25    follow if the taxpayer believes the full fair market value
26    of the property is incorrect or believes the assessment is

 

 

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1    not uniform with other comparable properties in the same
2    neighborhood. The statement shall also (i) advise all
3    taxpayers to contact the township assessor's office, in
4    those counties under township organization, first to
5    review the assessment, (ii) advise all taxpayers to file
6    an appeal with the board of review if not satisfied with
7    the assessor review, and (iii) give the phone number to
8    call for a copy of the board of review rules.
9        (10) A statement advising the taxpayer that there is a
10    deadline date for filing an appeal with the board of
11    review and indicating that deadline date (30 days
12    following the scheduled publication date). When a taxpayer
13    has provided written or electronic notice to the assessor
14    requesting notice by electronic means to a valid e-mail
15    address, the statement required under this subsection by
16    additionally be delivered via electronic means, including,
17    but not limited to, e-mail notification where possible.
18        (11) A brief explanation of the relationship between
19    the assessment and the tax bill (including an explanation
20    of the equalization factors) and an explanation that the
21    assessment stated for the preceding year is the assessment
22    after equalization by the board of review in the preceding
23    year.
24        (12) In bold type, a notice of possible eligibility
25    for the various homestead exemptions as provided in
26    Section 15-165 through Section 15-175 and Section 15-180.

 

 

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1    (c) In addition to the requirements of subsection (b) of
2this Section, in every county with less than 3,000,000
3inhabitants, where the chief county assessment officer
4maintains and controls an electronic database containing the
5physical characteristics of the property, the notice shall
6include the following:
7        (1) The physical characteristics of the taxpayer's
8    property that are available from that database; or
9        (2) A statement advising the taxpayer that detailed
10    property characteristics are available on the county
11    website and the URL address of that website.
12    (d) In addition to the requirements of subsection (b) of
13this Section, in every county with less than 3,000,000
14inhabitants, where the chief county assessment officer does
15not maintain and control an electronic database containing the
16physical characteristics of the property, and where one or
17more townships in the county maintain and control an
18electronic database containing the physical characteristics of
19the property and some or all of the database is available on a
20website that is maintained and controlled by the township, the
21notice shall include a statement advising the taxpayer that
22detailed property characteristics are available on the
23township website and the URL address of that website.
24    (e) Except as provided in this Section, the form and
25manner of providing the information and explanations required
26to be in the notice shall be prescribed by the Department.

 

 

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1(Source: P.A. 96-122, eff. 1-1-10.)
 
2    (35 ILCS 200/14-15)
3    Sec. 14-15. Certificate of error; counties of 3,000,000 or
4more.
5    (a) In counties with 3,000,000 or more inhabitants, if,
6after the assessment is certified pursuant to Section 16-150,
7but subject to the limitations of subsection (c) of this
8Section, the county assessor discovers an error or mistake in
9the assessment, the assessor shall execute a certificate
10setting forth the nature and cause of the error. The
11certificate when endorsed by the county assessor, or when
12endorsed by the county assessor and board of appeals (until
13the first Monday in December 1998 and the board of review
14beginning the first Monday in December 1998 and thereafter)
15where the certificate is executed for any assessment which was
16the subject of a complaint filed in the board of appeals (until
17the first Monday in December 1998 and the board of review
18beginning the first Monday in December 1998 and thereafter)
19for the tax year for which the certificate is issued, may,
20either be certified according to the procedure authorized by
21this Section or be presented and received in evidence in any
22court of competent jurisdiction. Certification is authorized,
23at the discretion of the county assessor, for: (1)
24certificates of error allowing homestead exemptions under
25Article 15; (2) certificates of error on residential property

 

 

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1of 6 units or less; (3) certificates of error allowing
2exemption of the property pursuant to Section 14-25; and (4)
3other certificates of error reducing assessed value by less
4than $100,000. Any certificate of error not certified shall be
5presented to the court. The county assessor shall develop
6reasonable procedures for the filing and processing of
7certificates of error. Prior to the certification or
8presentation to the court, the county assessor or his or her
9designee shall execute and include in the certificate of error
10a statement attesting that all procedural requirements
11pertaining to the issuance of the certificate of error have
12been met and that in fact an error exists. When so introduced
13in evidence such certificate shall become a part of the court
14records, and shall not be removed from the files except upon
15the order of the court.
16    Certificates of error that will be presented to the court
17shall be filed as an objection in the application for judgment
18and order of sale for the year in relation to which the
19certificate is made or as an amendment to the objection under
20subsection (b). Certificates of error that are to be certified
21according to the procedure authorized by this Section need not
22be presented to the court as an objection or an amendment under
23subsection (b). The State's Attorney of the county in which
24the property is situated shall mail a copy of any final
25judgment entered by the court regarding any certificate of
26error to the taxpayer of record for the year in question.

 

 

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1    Any unpaid taxes after the entry of the final judgment by
2the court or certification on certificates issued under this
3Section may be included in a special tax sale, provided that an
4advertisement is published and a notice is mailed to the
5person in whose name the taxes were last assessed, in a form
6and manner substantially similar to the advertisement and
7notice required under Sections 21-110 and 21-135. The
8advertisement and sale shall be subject to all provisions of
9law regulating the annual advertisement and sale of delinquent
10property, to the extent that those provisions may be made
11applicable.
12    A certificate of error certified under this Section shall
13be given effect by the county treasurer, who shall mark the tax
14books and, upon receipt of one of the following certificates
15from the county assessor or the county assessor and the board
16of review where the board of review is required to endorse the
17certificate of error, shall issue refunds to the taxpayer
18accordingly:
 
19
"CERTIFICATION
20    I, .................., county assessor, hereby certify
21    that the Certificates of Error set out on the attached
22    list have been duly issued to correct an error or mistake
23    in the assessment."
 
24
"CERTIFICATION

 

 

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1    I, .................., county assessor, and we,
2    ........................................................,
3    members of the board of review, hereby certify that the
4    Certificates of Error set out on the attached list have
5    been duly issued to correct an error or mistake in the
6    assessment and that any certificates of error required to
7    be endorsed by the board of review have been so endorsed."
 
8    The county treasurer has the power to mark the tax books to
9reflect the issuance of certificates of error certified
10according to the procedure authorized in this Section for
11certificates of error issued under Section 14-25 or
12certificates of error issued to and including 3 years after
13the date on which the annual judgment and order of sale for
14that tax year was first entered. The county treasurer has the
15power to issue refunds to the taxpayer as set forth above until
16all refunds authorized by this Section have been completed.
17    To the extent that the certificate of error obviates the
18liability for nonpayment of taxes, certification of a
19certificate of error according to the procedure authorized in
20this Section shall operate to vacate any judgment or
21forfeiture as to that year's taxes, and the warrant books and
22judgment books shall be marked to reflect that the judgment or
23forfeiture has been vacated.
24    No later than December 31, 2021, the assessor shall
25compile and post on its website a list, searchable by

 

 

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1geographic map location and address, which identifies at least
2(i) the issuance of each certificate of error from January 1,
32015 until December 1, 2021; (2) the dollar amount of the
4correction resulting from an error or mistake; and (3) the
5final assessed value as corrected. Any further certificates of
6error or correction that issue on or after December 1, 2021
7shall be added to the compilation within 30 calendar days
8after the date the certificate of error or correction becomes
9final.
10    (b) Nothing in subsection (a) of this Section shall be
11construed to prohibit the execution, endorsement, issuance,
12and adjudication of a certificate of error if (i) the annual
13judgment and order of sale for the tax year in question is
14reopened for further proceedings upon consent of the county
15collector and county assessor, represented by the State's
16Attorney, and (ii) a new final judgment is subsequently
17entered pursuant to the certificate. This subsection (b) shall
18be construed as declarative of existing law and not as a new
19enactment.
20    (c) No certificate of error, other than a certificate to
21establish an exemption under Section 14-25, shall be executed
22for any tax year more than 3 years after the date on which the
23annual judgment and order of sale for that tax year was first
24entered, except that during calendar years 1999 and 2000 a
25certificate of error may be executed for any tax year,
26provided that the error or mistake in the assessment was

 

 

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1discovered no more than 3 years after the date on which the
2annual judgment and order of sale for that tax year was first
3entered.
4    (d) The time limitation of subsection (c) shall not apply
5to a certificate of error correcting an assessment to $1,
6under Section 10-35, on a parcel that a subdivision or planned
7development has acquired by adverse possession, if during the
8tax year for which the certificate is executed the subdivision
9or planned development used the parcel as common area, as
10defined in Section 10-35, and if application for the
11certificate of error is made prior to December 1, 1997.
12    (e) The changes made by this amendatory Act of the 91st
13General Assembly apply to certificates of error issued before,
14on, and after the effective date of this amendatory Act of the
1591st General Assembly.
16(Source: P.A. 95-644, eff. 10-12-07.)
 
17    (35 ILCS 200/14-20)
18    Sec. 14-20. Certificate of error; counties of less than
193,000,000. In any county with less than 3,000,000 inhabitants,
20if, at any time before judgment or order of sale is entered in
21any proceeding to collect or to enjoin the collection of taxes
22based upon any assessment of any property, the chief county
23assessment officer discovers an error or mistake in the
24assessment (other than errors of judgment as to the valuation
25of the property), he or she shall issue to the person

 

 

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1erroneously assessed a certificate setting forth the nature of
2the error and the cause or causes of the error. In any county
3with less than 3,000,000 inhabitants, if an owner fails to
4file an application for any homestead exemption provided under
5Article 15 during the previous assessment year and qualifies
6for the exemption, the Chief County Assessment Officer
7pursuant to this Section, or the Board of Review pursuant to
8Section 16-75, shall issue a certificate of error setting
9forth the correct taxable valuation of the property. The
10certificate, when properly endorsed by the majority of the
11board of review, showing their concurrence, and not otherwise,
12may be used in evidence in any court of competent
13jurisdiction, and when so introduced in evidence, shall become
14a part of the court record and shall not be removed from the
15files except on an order of the court. In counties of less than
163,000,000 inhabitants and more than 300,000 inhabitants, no
17later than December 31, 2022, the assessor shall compile and
18post on its website a list, searchable by geographic map
19location and address, which identifies at least: (1) the
20issuance of each certificate of error from January 1, 2015 to
21December 1, 2022; (2) the dollar amount of the correction
22resulting from error or mistake; and (3) the final assessed
23value as corrected. Any further certificates of error or
24correction that issue on or after December 1, 2022 shall be
25added to the compilation within 30 calendar days after the
26date the certificate of error or correction becomes final.

 

 

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1(Source: P.A. 96-522, eff. 8-14-09.)
 
2    Section 99. Effective date. This Act takes effect upon
3becoming law.