103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB5795
 
Introduced 4/2/2024, by Rep. Hoan Huynh
 
SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-95
    Amends the Property Tax Code. Provides that the board of review in a county with 3,000,000 or more inhabitants shall issue a certificate of error if the board of review determines that an error or mistake, other than an error of judgment as to the valuation of the property, has been made in the assessment of the property. Provides that the certificate may be used in evidence in any court of competent jurisdiction. Provides that copies of the certificate shall be given to the county clerk and the county treasurer.


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A BILL FOR
 
HB5795LRB103 39991 HLH 71256 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 16-95 as follows:
 
6    (35 ILCS 200/16-95)
7    Sec. 16-95. Powers and duties of board of appeals or 
8review; complaints. In counties with 3,000,000 or more 
9inhabitants, until the first Monday in December 1998, the 
10board of appeals in any year shall, on complaint that any 
11property is overassessed or underassessed, or is exempt, 
12review and order the assessment corrected.
13    Beginning the first Monday in December 1998 and 
14thereafter, in counties with 3,000,000 or more inhabitants, 
15the board of review: 
16        (1) shall, on written complaint of any taxpayer or any 
17    taxing district that has an interest in the assessment 
18    that any property is overassessed, underassessed, or 
19    exempt, review the assessment and confirm, revise, 
20    correct, alter, or modify the assessment, as appears to be 
21    just; and 
22        (2) may, upon written motion of any one or more 
23    members of the board that is made on or before the dates 
 
 
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1    specified in notices given under Section 16-110 for each 
2    township and upon good cause shown, revise, correct, 
3    alter, or modify any assessment (or part of an assessment) 
4    of real property regardless of whether the taxpayer or 
5    owner of the property has filed a complaint with the 
6    board; and
7        (3) shall, after the effective date of this amendatory 
8    Act of the 96th General Assembly, pursuant to the 
9    provisions of Sections 9-260, 9-265, 2-270, 16-135, and 
10    16-140, review any omitted assessment proposed by the 
11    county assessor and confirm, revise, correct, alter, or 
12    modify the proposed assessment, as appears to be just.
13    In counties with 3,000,000 or more inhabitants, if the 
14board of review determines that an error or mistake has been 
15made in any assessment, other than an error of judgment as to 
16the valuation of the property, the board of review shall issue 
17to the person erroneously assessed a certificate setting forth 
18the nature of the error and its cause or causes. The 
19certificate may be used in evidence in any court of competent 
20jurisdiction. After the board of review has issued a 
21certificate of error, 2 copies of the certificate shall be 
22made. One of those copies shall be given to the county clerk, 
23and one of those copies shall be given to the county treasurer. 
24The county clerk shall keep records of the changes or 
25corrections made in the certificate and shall certify those 
26corrections to the county treasurer so that the county 
 
 
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1treasurer is able to account for the proper amount of taxes 
2chargeable against the property.  
3    No assessment may be changed by the board on its own motion 
4until the taxpayer in whose name the property is assessed and 
5the chief county assessment officer who certified the 
6assessment have been notified and given an opportunity to be 
7heard thereon. All taxing districts shall have an opportunity 
8to be heard on the matter.
9(Source: P.A. 96-1553, eff. 3-10-11.)