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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 Property Tax Code is amended by changing | |||||||||||||||||||
5 | Section 16-185 as follows:
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6 | (35 ILCS 200/16-185)
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7 | Sec. 16-185. Decisions. The Board shall make a decision in | |||||||||||||||||||
8 | each appeal or
case appealed to it, and the decision shall be | |||||||||||||||||||
9 | based upon equity and the weight
of evidence and not upon | |||||||||||||||||||
10 | constructive fraud, and shall be binding upon
appellant and | |||||||||||||||||||
11 | officials of government. The extension of taxes on any
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12 | assessment so appealed shall not be delayed by any proceeding | |||||||||||||||||||
13 | before the Board,
and, in case the assessment is altered by the | |||||||||||||||||||
14 | Board, any taxes extended upon
the unauthorized assessment or | |||||||||||||||||||
15 | part thereof shall be abated, or, if already
paid, shall be | |||||||||||||||||||
16 | refunded with interest as provided in Section 23-20.
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17 | The decision or order of the Property Tax Appeal Board in | |||||||||||||||||||
18 | any such
appeal, shall, within 10 days thereafter, be | |||||||||||||||||||
19 | certified at no charge to
the appellant and to the proper | |||||||||||||||||||
20 | authorities, including the board of
review or board of appeals | |||||||||||||||||||
21 | whose decision was appealed, the county clerk
who extends | |||||||||||||||||||
22 | taxes
upon the assessment in question, and the county | |||||||||||||||||||
23 | collector who collects
property taxes upon such assessment. |
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1 | Upon petition of a party to any case previously decided by the | ||||||
2 | Board, the Board shall reissue its prior decision. | ||||||
3 | The final administrative decision of the Property Tax | ||||||
4 | Appeal Board shall be deemed served on a party when a copy of | ||||||
5 | the decision is: (1) deposited in the United States Mail, in a | ||||||
6 | sealed package, with postage prepaid, addressed to that party | ||||||
7 | at the address listed for that party in the pleadings; except | ||||||
8 | that, if the party is represented by an attorney, the notice | ||||||
9 | shall go to the attorney at the address listed in the | ||||||
10 | pleadings; or (2) sent electronically to the party at the | ||||||
11 | e-mail addresses provided for that party in the pleadings. The | ||||||
12 | Property Tax Appeal Board shall allow each party to designate | ||||||
13 | one or more individuals to receive electronic correspondence | ||||||
14 | on behalf of that party and shall allow each party to change, | ||||||
15 | add, or remove designees selected by that party during the | ||||||
16 | course of the proceedings. Decisions and all electronic | ||||||
17 | correspondence shall be directed to each individual so | ||||||
18 | designated.
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19 | If the Property Tax Appeal Board renders a decision | ||||||
20 | lowering the
assessment of a particular parcel after the | ||||||
21 | deadline for filing complaints
with the board of review or | ||||||
22 | board of appeals or after adjournment of the
session of
the | ||||||
23 | board of review or board of appeals at which assessments for | ||||||
24 | the
subsequent year or years of the same general assessment | ||||||
25 | period, as provided in Sections 9-215 through 9-225, are
being | ||||||
26 | considered, the taxpayer may, within 30 days after the date of
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1 | written notice of the Property Tax Appeal Board's decision, | ||||||
2 | appeal the
assessment for such subsequent year or years | ||||||
3 | directly to the Property Tax
Appeal Board.
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4 | If the Property Tax Appeal Board renders a decision | ||||||
5 | lowering the
assessment of a particular parcel on which a | ||||||
6 | residence
occupied by the
owner is situated, such reduced | ||||||
7 | assessment, subject to equalization, shall
remain in effect | ||||||
8 | for the remainder of the general assessment period as provided
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9 | in Sections 9-215 through 9-225, unless that parcel is | ||||||
10 | subsequently sold in
an arm's length transaction establishing | ||||||
11 | a fair cash value for the parcel that
is different from the | ||||||
12 | fair cash value on which the Board's assessment is
based, or | ||||||
13 | unless the decision of the Property Tax Appeal Board is | ||||||
14 | reversed
or modified upon review.
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15 | (Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)
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16 | Section 99. Effective date. This Act takes effect upon | ||||||
17 | becoming law.
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