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1 | AN ACT concerning revenue. | |||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||||
3 | represented in the General Assembly: | |||||||||||||||||||||
4 | Section 5. The Property Tax Code is amended by changing | |||||||||||||||||||||
5 | Sections 16-55 and 16-95 as follows: | |||||||||||||||||||||
6 | (35 ILCS 200/16-55) | |||||||||||||||||||||
7 | Sec. 16-55. Complaints. | |||||||||||||||||||||
8 | (a) On written complaint that any property is overassessed | |||||||||||||||||||||
9 | or underassessed, the board shall review the assessment, and | |||||||||||||||||||||
10 | correct it, as appears to be just, but in no case shall the | |||||||||||||||||||||
11 | property be assessed at a higher percentage of fair cash value | |||||||||||||||||||||
12 | than other property in the assessment district prior to | |||||||||||||||||||||
13 | equalization by the board or the Department. | |||||||||||||||||||||
14 | (b) The board shall include compulsory sales in reviewing | |||||||||||||||||||||
15 | and correcting assessments, including, but not limited to, | |||||||||||||||||||||
16 | those compulsory sales submitted by the complainant, if the | |||||||||||||||||||||
17 | board determines that those sales reflect the same property | |||||||||||||||||||||
18 | characteristics and condition as those originally used to make | |||||||||||||||||||||
19 | the assessment. The board shall also consider whether the | |||||||||||||||||||||
20 | compulsory sale would otherwise be considered an arm's length | |||||||||||||||||||||
21 | transaction. | |||||||||||||||||||||
22 | (c) If a complaint is filed by an attorney on behalf of a | |||||||||||||||||||||
23 | complainant, all notices and correspondence from the board |
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1 | relating to the appeal shall be directed to the attorney. The | ||||||
2 | board may require proof of the attorney's authority to | ||||||
3 | represent the taxpayer. If the attorney fails to provide proof | ||||||
4 | of authority within the compliance period granted by the board | ||||||
5 | pursuant to subsection (d), the board may dismiss the | ||||||
6 | complaint. The Board shall send, electronically or by mail, | ||||||
7 | notice of the dismissal to the attorney and complainant. | ||||||
8 | (d) A complaint to affect the assessment for the current | ||||||
9 | year shall be filed on or before 30 calendar days after the | ||||||
10 | date of publication of the assessment list under Section | ||||||
11 | 12-10. Upon receipt of a written complaint that is timely | ||||||
12 | filed under this Section, the board of review shall docket the | ||||||
13 | complaint. If the complaint does not comply with the board of | ||||||
14 | review rules adopted under Section 9-5 entitling the | ||||||
15 | complainant to a hearing, the board shall send, electronically | ||||||
16 | or by mail, notification acknowledging receipt of the | ||||||
17 | complaint. The notification must identify which rules have not | ||||||
18 | been complied with and provide the complainant with not less | ||||||
19 | than 10 business days to bring the complaint into compliance | ||||||
20 | with those rules. If the complainant complies with the board | ||||||
21 | of review rules either upon the initial filing of a complaint | ||||||
22 | or within the time as extended by the board of review for | ||||||
23 | compliance, then the board of review shall send, | ||||||
24 | electronically or by mail, a notice of hearing and the board | ||||||
25 | shall hear the complaint and shall issue and send, | ||||||
26 | electronically or by mail, a decision upon resolution. Except |
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1 | as otherwise provided in subsection (c), if the complainant | ||||||
2 | has not complied with the rules within the time as extended by | ||||||
3 | the board of review, the board shall nonetheless issue and | ||||||
4 | send a decision. The board of review may adopt rules allowing | ||||||
5 | any party to attend and participate in a hearing by telephone | ||||||
6 | or electronically. | ||||||
7 | (d-5) Complaints and other written correspondence sent by | ||||||
8 | the United States mail shall be considered filed as of the | ||||||
9 | postmark date in accordance with Section 1.25 of the Statute | ||||||
10 | on Statutes. Complaints and other written correspondence sent | ||||||
11 | by a delivery service other than the United States Postal | ||||||
12 | System shall be considered as filed as of the date sent as | ||||||
13 | indicated by the shipper's tracking label. If allowed by board | ||||||
14 | of review rule, complaints and other written correspondence | ||||||
15 | transmitted electronically shall be considered filed as of the | ||||||
16 | date received. | ||||||
17 | (e) The board may also, at any time before its revision of | ||||||
18 | the assessments is completed in every year, increase, reduce | ||||||
19 | or otherwise adjust the assessment of any property, making | ||||||
20 | changes in the valuation as may be just, and shall have full | ||||||
21 | power over the assessment of any person and may do anything in | ||||||
22 | regard thereto that it may deem necessary to make a just | ||||||
23 | assessment, but the property shall not be assessed at a higher | ||||||
24 | percentage of fair cash value than the assessed valuation of | ||||||
25 | other property in the assessment district prior to | ||||||
26 | equalization by the board or the Department. |
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1 | (f) No assessment shall be increased until the person to | ||||||
2 | be affected has been notified and given an opportunity to be | ||||||
3 | heard, except as provided below. | ||||||
4 | (g) Before making any reduction in assessments of its own | ||||||
5 | motion, the board of review shall give notice to the assessor | ||||||
6 | or chief county assessment officer who certified the | ||||||
7 | assessment, and give the assessor or chief county assessment | ||||||
8 | officer an opportunity to be heard thereon. | ||||||
9 | (h) All complaints of errors in assessments of property | ||||||
10 | shall be in writing, and shall be filed by the complaining | ||||||
11 | party with the board of review, in the number of copies | ||||||
12 | required by board of review rule. A copy shall be filed by the | ||||||
13 | board of review with the assessor or chief county assessment | ||||||
14 | officer who certified the assessment. | ||||||
15 | (i) In all cases where a change in assessed valuation of | ||||||
16 | $100,000 or more is sought, the board of review shall also | ||||||
17 | serve a copy of the petition on all taxing districts as shown | ||||||
18 | on the last available tax bill at least 90 14 days prior to the | ||||||
19 | hearing on the complaint. Service may be by electronic means | ||||||
20 | if the taxing district consents to electronic service and | ||||||
21 | provides the board of review with a valid e-mail address for | ||||||
22 | the purpose of receiving service. All taxing districts shall | ||||||
23 | have an opportunity to be heard on the complaint. A taxing | ||||||
24 | district wishing to intervene shall file a request to | ||||||
25 | intervene with the board of review at least five days in | ||||||
26 | advance of a scheduled hearing. If board of review rules |
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1 | require the appellant to submit evidence in advance of a | ||||||
2 | hearing, then any evidence in support of the intervenor's | ||||||
3 | opinion of assessed value must be submitted to the board of | ||||||
4 | review and complainant no later than five calendar days prior | ||||||
5 | to the hearing. Service shall be made as set forth in | ||||||
6 | subsection (d-5), but if board of review rules allow | ||||||
7 | complaints and correspondence to be transmitted | ||||||
8 | electronically, then the intervenor's evidence shall be | ||||||
9 | transmitted electronically. | ||||||
10 | (i-5) If board of review rules require the appellant to | ||||||
11 | submit evidence in advance of a hearing, then any evidence to | ||||||
12 | support the assessor's opinion of assessed value must be | ||||||
13 | submitted to the board of review and the complainant (or, if | ||||||
14 | represented by an attorney, to the attorney) no later than | ||||||
15 | five calendar days prior to the hearing. Service shall be made | ||||||
16 | as set forth in subsection (d-5), but if board of review rules | ||||||
17 | allow complaints and correspondence to be transmitted | ||||||
18 | electronically, then the assessor's evidence shall be | ||||||
19 | transmitted electronically. | ||||||
20 | (j) Complaints shall be classified by townships or taxing | ||||||
21 | districts by the clerk of the board of review. All classes of | ||||||
22 | complaints shall be docketed numerically, each in its own | ||||||
23 | class, in the order in which they are presented, in books kept | ||||||
24 | for that purpose, which books shall be open to public | ||||||
25 | inspection. Complaints shall be considered by townships or | ||||||
26 | taxing districts until all complaints have been heard and |
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1 | passed upon by the board. | ||||||
2 | (Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16; | ||||||
3 | 99-579, eff. 7-15-16.) | ||||||
4 | (35 ILCS 200/16-95) | ||||||
5 | Sec. 16-95. Powers and duties of board of appeals or | ||||||
6 | review; complaints. In counties with 3,000,000 or more | ||||||
7 | inhabitants, until the first Monday in December 1998, the | ||||||
8 | board of appeals in any year shall, on complaint that any | ||||||
9 | property is overassessed or underassessed, or is exempt, | ||||||
10 | review and order the assessment corrected. | ||||||
11 | Beginning the first Monday in December 1998 and | ||||||
12 | thereafter, in counties with 3,000,000 or more inhabitants, | ||||||
13 | the board of review: | ||||||
14 | (1) shall, on written complaint of any taxpayer or any | ||||||
15 | taxing district that has an interest in the assessment | ||||||
16 | that any property is overassessed, underassessed, or | ||||||
17 | exempt, review the assessment and confirm, revise, | ||||||
18 | correct, alter, or modify the assessment, as appears to be | ||||||
19 | just; and | ||||||
20 | (2) may, upon written motion of any one or more | ||||||
21 | members of the board that is made on or before the dates | ||||||
22 | specified in notices given under Section 16-110 for each | ||||||
23 | township and upon good cause shown, revise, correct, | ||||||
24 | alter, or modify any assessment (or part of an assessment) | ||||||
25 | of real property regardless of whether the taxpayer or |
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1 | owner of the property has filed a complaint with the | ||||||
2 | board; and | ||||||
3 | (3) shall, after the effective date of this amendatory | ||||||
4 | Act of the 96th General Assembly, pursuant to the | ||||||
5 | provisions of Sections 9-260, 9-265, 2-270, 16-135, and | ||||||
6 | 16-140, review any omitted assessment proposed by the | ||||||
7 | county assessor and confirm, revise, correct, alter, or | ||||||
8 | modify the proposed assessment, as appears to be just. | ||||||
9 | No assessment may be changed by the board on its own motion | ||||||
10 | until the taxpayer in whose name the property is assessed and | ||||||
11 | the chief county assessment officer who certified the | ||||||
12 | assessment have been notified and given an opportunity to be | ||||||
13 | heard thereon. | ||||||
14 | | ||||||
All taxing districts shall have an opportunity to be heard | |||||||
15 | on the matter. The board of review shall also serve a copy of | ||||||
16 | the petition on each taxing district in which the property is | ||||||
17 | located, as shown on the last available tax bill, at least 90 | ||||||
18 | days prior to the hearing on the complaint. | ||||||
19 | (Source: P.A. 96-1553, eff. 3-10-11.) | ||||||
20 | Section 99. Effective date. This Act takes effect upon | ||||||
21 | becoming law. |