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| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3526 Introduced 2/22/2021, by Rep. Michael J. Zalewski SYNOPSIS AS INTRODUCED:
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| 30 ILCS 105/5.935 new | | 35 ILCS 200/16-180 | |
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Amends the State Finance Act. Creates the Property Tax Appeal Board Supplemental Fund. Amends the Property Tax Code. Provides that the Property Tax Appeal Board Supplemental Fund is created as a special fund in the State treasury. Provides that all filing fees collected by the Board in accordance with the Section shall be deposited into the Property Tax Appeal Board Supplemental Fund. Provides that all moneys in the Property Tax Appeal Board Supplemental Fund shall be appropriated to the Board, on an annual basis, to be used in enhancing the Board's operations, including, but not limited to, information technology initiatives, personnel, and office equipment for increasing the Board's efficiency in rendering final administrative decisions in a timely fashion.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | HB3526 | | LRB102 15010 HLH 20365 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The State Finance Act is amended by adding |
| 5 | | Section 5.935 as follows:
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| 6 | | (30 ILCS 105/5.935 new) |
| 7 | | Sec. 5.935. The Property Tax Appeal Board Supplemental |
| 8 | | Fund.
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| 9 | | Section 10. The Property Tax Code is amended by changing |
| 10 | | Section 16-180 as follows:
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| 11 | | (35 ILCS 200/16-180)
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| 12 | | Sec. 16-180. Procedure for determination of correct |
| 13 | | assessment and filing fees. |
| 14 | | (a) The Property
Tax Appeal Board shall establish by rules |
| 15 | | an informal procedure for the
determination of the correct |
| 16 | | assessment of property which is the subject of an
appeal. The |
| 17 | | procedure, to the extent that the Board considers practicable,
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| 18 | | shall eliminate formal rules of pleading, practice and |
| 19 | | evidence, and except
for any reasonable filing fee determined |
| 20 | | by the Board, may provide that costs
shall be in the discretion |
| 21 | | of the Board. A copy of the appellant's petition
shall be |
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| | HB3526 | - 2 - | LRB102 15010 HLH 20365 b |
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| 1 | | mailed or sent by electronic means by the clerk of the Property |
| 2 | | Tax Appeal Board to the board
of review whose decision is being |
| 3 | | appealed. In all
cases where a change in
assessed valuation of |
| 4 | | $100,000 or more is sought, the board of review
shall
serve a |
| 5 | | copy of the petition on all taxing districts as shown on the |
| 6 | | last
available tax bill. The chairman of the Property Tax |
| 7 | | Appeal Board shall
provide for the speedy hearing of all such |
| 8 | | appeals. Each appeal shall be
limited to the grounds listed in |
| 9 | | the petition filed with the Property Tax
Appeal Board. All |
| 10 | | appeals shall be
considered de novo and the Property Tax |
| 11 | | Appeal Board shall not be limited to the evidence presented to |
| 12 | | the board of review of the county. A party participating in the |
| 13 | | hearing before the Property Tax Appeal Board is entitled to |
| 14 | | introduce evidence that is otherwise proper and admissible |
| 15 | | without regard to whether that evidence has previously been |
| 16 | | introduced at a hearing before the board of review of the |
| 17 | | county. Where no complaint has been made to the board
of review |
| 18 | | of the county where the property is located
and the appeal is
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| 19 | | based solely on the effect of an equalizing factor assigned to |
| 20 | | all property
or to a class of property by the board of review, |
| 21 | | the
Property Tax Appeal
Board shall not grant a reduction in |
| 22 | | assessment greater than the
amount that was added as the |
| 23 | | result of the equalizing factor.
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| 24 | | The provisions added to this Section by this amendatory |
| 25 | | Act of the 93rd
General Assembly shall be construed as |
| 26 | | declaratory of existing law and not as a
new enactment. |
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| | HB3526 | - 3 - | LRB102 15010 HLH 20365 b |
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| 1 | | (b) The Property Tax Appeal Board Supplemental Fund is |
| 2 | | created as a special fund in the State treasury. All filing |
| 3 | | fees collected by the Board in accordance with this Section |
| 4 | | shall be deposited into the Property Tax Appeal Board |
| 5 | | Supplemental Fund. All moneys in the Property Tax Appeal Board |
| 6 | | Supplemental Fund shall be appropriated to the Board, on an |
| 7 | | annual basis, to be used in enhancing the Board's operations, |
| 8 | | including, but not limited to, information technology |
| 9 | | initiatives, personnel, and office equipment for increasing |
| 10 | | the Board's efficiency in rendering final administrative |
| 11 | | decisions in a timely fashion. |
| 12 | | (Source: P.A. 99-626, eff. 7-22-16.)
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