102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB5433

 

Introduced 1/31/2022, by Rep. Deanne M. Mazzochi

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/12-13 new
35 ILCS 200/16-55

    Amends the Property Tax Code. Provides that, if there is a revision or correction affecting the assessed value of property that is used as a comparable property for the purposes of determining the assessed value of the taxpayer's property, then an assessment complaint may be filed with respect to the taxpayer's property within one year after the assessment for the comparable property is revised or corrected. Requires the chief county assessment officer and each township or multi-township assessor to post certain information on the assessor's Internet website. Provides that the chief county assessment officer is responsible for the accuracy of any information posted on the website. Provides that, if the information posted on the website contains an error with respect to the assessed value of comparable property, then an assessment complaint may be filed within one year after the taxpayer discovers, or through the use of reasonable diligence should have discovered, the error.


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A BILL FOR

 

HB5433LRB102 25410 HLH 34695 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 and by adding Section 12-13 as follows:
 
6    (35 ILCS 200/12-13 new)
7    Sec. 12-13. Process improvements; increase fairness,
8transparency, and accountability.
9    (a) It is the intent of the General Assembly to increase
10the transparency and accountability of each county and
11township assessor and to ensure that a fair assessment process
12is in place for all taxpayers.
13    (b) Whenever an assessment is revised or corrected by a
14decision of the board of review, a decision of the Property Tax
15Appeal Board, an order or judgment of the circuit court, or the
16issuance of a certificate of error, the chief county
17assessment officer of the county in which the property is
18located and the township or multi-township assessor of the
19township in which the property is located shall each post the
20revised or corrected assessment on his or her Internet
21website, along with a detailed explanation of why the revision
22or correction was necessary. This information shall be updated
23within 2 weeks after the assessment is revised or corrected.

 

 

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1    (c) In addition, each chief county assessment officer and
2each township or multi-township assessor shall post the
3following quality metrics on his or her Internet website:
4        (1) the total number of board of review decisions,
5    decisions of the Property Tax Appeal Board, or circuit
6    court proceedings that affected the assessment of property
7    within the county during the previous 5 years; and
8        (2) the total number of assessments performed in the
9    county during the previous 2 years.
10    (d) The chief county assessment officer shall be
11responsible for the accuracy of any information posted on an
12Internet website maintained by the chief county assessment
13officer. The chief county assessment officer shall also ensure
14that each township or multi-township assessor within the
15county complies with the posting requirements of this Section.
 
16    (35 ILCS 200/16-55)
17    Sec. 16-55. Complaints.
18    (a) On written complaint that any property is overassessed
19or underassessed, the board shall review the assessment, and
20correct it, as appears to be just, but in no case shall the
21property be assessed at a higher percentage of fair cash value
22than other property in the assessment district prior to
23equalization by the board or the Department.
24    (b) The board shall include compulsory sales in reviewing
25and correcting assessments, including, but not limited to,

 

 

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1those compulsory sales submitted by the complainant, if the
2board determines that those sales reflect the same property
3characteristics and condition as those originally used to make
4the assessment. The board shall also consider whether the
5compulsory sale would otherwise be considered an arm's length
6transaction.
7    (c) If a complaint is filed by an attorney on behalf of a
8complainant, all notices and correspondence from the board
9relating to the appeal shall be directed to the attorney. The
10board may require proof of the attorney's authority to
11represent the taxpayer. If the attorney fails to provide proof
12of authority within the compliance period granted by the board
13pursuant to subsection (d), the board may dismiss the
14complaint. The Board shall send, electronically or by mail,
15notice of the dismissal to the attorney and complainant.
16    (d) A complaint to affect the assessment for the current
17year shall be filed on or before 30 calendar days after the
18date of publication of the assessment list under Section
1912-10. If the assessed value of property that is used as a
20comparable property for the purposes of determining the
21assessed value of the taxpayer's property is revised or
22corrected as a result of a decision of the board of review, a
23decision of the Property Tax Appeal Board, an order or
24judgment of the circuit court, or the issuance of a
25certificate of error, then a complaint may be filed within one
26year after the assessed value of the comparable property is

 

 

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1revised or corrected. If the information posted on the county
2or township assessor's website under Section 12-13 contains an
3error with respect to the assessed value of property that is
4used as a comparable property for the purposes of determining
5the assessed value of the taxpayer's property, then a
6complaint may be filed within one year after the taxpayer
7discovers, or through the use of reasonable diligence should
8have discovered, the error. Upon receipt of a written
9complaint that is timely filed under this Section, the board
10of review shall docket the complaint. If the complaint does
11not comply with the board of review rules adopted under
12Section 9-5 entitling the complainant to a hearing, the board
13shall send, electronically or by mail, notification
14acknowledging receipt of the complaint. The notification must
15identify which rules have not been complied with and provide
16the complainant with not less than 10 business days to bring
17the complaint into compliance with those rules. If the
18complainant complies with the board of review rules either
19upon the initial filing of a complaint or within the time as
20extended by the board of review for compliance, then the board
21of review shall send, electronically or by mail, a notice of
22hearing and the board shall hear the complaint and shall issue
23and send, electronically or by mail, a decision upon
24resolution. Except as otherwise provided in subsection (c), if
25the complainant has not complied with the rules within the
26time as extended by the board of review, the board shall

 

 

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1nonetheless issue and send a decision. The board of review may
2adopt rules allowing any party to attend and participate in a
3hearing by telephone or electronically.
4    (d-5) Complaints and other written correspondence sent by
5the United States mail shall be considered filed as of the
6postmark date in accordance with Section 1.25 of the Statute
7on Statutes. Complaints and other written correspondence sent
8by a delivery service other than the United States Postal
9System shall be considered as filed as of the date sent as
10indicated by the shipper's tracking label. If allowed by board
11of review rule, complaints and other written correspondence
12transmitted electronically shall be considered filed as of the
13date received.
14    (e) The board may also, at any time before its revision of
15the assessments is completed in every year, increase, reduce
16or otherwise adjust the assessment of any property, making
17changes in the valuation as may be just, and shall have full
18power over the assessment of any person and may do anything in
19regard thereto that it may deem necessary to make a just
20assessment, but the property shall not be assessed at a higher
21percentage of fair cash value than the assessed valuation of
22other property in the assessment district prior to
23equalization by the board or the Department.
24    (f) No assessment shall be increased until the person to
25be affected has been notified and given an opportunity to be
26heard, except as provided below.

 

 

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

 

 

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1review and complainant no later than five calendar days prior
2to the hearing. Service shall be made as set forth in
3subsection (d-5), but if board of review rules allow
4complaints and correspondence to be transmitted
5electronically, then the intervenor's evidence shall be
6transmitted electronically.
7    (i-5) If board of review rules require the appellant to
8submit evidence in advance of a hearing, then any evidence to
9support the assessor's opinion of assessed value must be
10submitted to the board of review and the complainant (or, if
11represented by an attorney, to the attorney) no later than
12five calendar days prior to the hearing. Service shall be made
13as set forth in subsection (d-5), but if board of review rules
14allow complaints and correspondence to be transmitted
15electronically, then the assessor's evidence shall be
16transmitted electronically.
17    (j) Complaints shall be classified by townships or taxing
18districts by the clerk of the board of review. All classes of
19complaints shall be docketed numerically, each in its own
20class, in the order in which they are presented, in books kept
21for that purpose, which books shall be open to public
22inspection. Complaints shall be considered by townships or
23taxing districts until all complaints have been heard and
24passed upon by the board.
25(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16;
2699-579, eff. 7-15-16.)