093_HB1354

 
                                     LRB093 02562 SJM 09970 b

 1        AN ACT concerning taxes.

 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    Section 16-160 as follows:

 6        (35 ILCS 200/16-160)
 7        Sec.  16-160.   Property  Tax  Appeal   Board;   process;
 8    jurisdiction.
 9        (a)  In  counties  with  3,000,000  or  more inhabitants,
10    except  as  provided  in  subsection  (b),   beginning   with
11    assessments made for the 1996 assessment year for residential
12    property  of  6  units or less and beginning with assessments
13    made for the 1997 assessment year for all other property, and
14    for all property in any  county  other  than  a  county  with
15    3,000,000 or more inhabitants, any taxpayer dissatisfied with
16    the decision of a board of review or board of appeals as such
17    decision  pertains  to  the assessment of his or her property
18    for taxation  purposes,  or  any  taxing  body  that  has  an
19    interest  in  the decision of the board of review or board of
20    appeals  on  an  assessment  made  by  any  local  assessment
21    officer, may,  (i)  in  counties  with  less  than  3,000,000
22    inhabitants  within  30 days after the date of written notice
23    of the decision of the board of review or (ii) in  assessment
24    year  1999  and thereafter in counties with 3,000,000 or more
25    inhabitants within 30 days after the date  of  the  board  of
26    review notice or within 30 days after the date that the board
27    of  review  transmits  to  the  county  assessor  pursuant to
28    Section 16-125 its final action on the township in which  the
29    property  is located, whichever is later, appeal the decision
30    to the Property Tax Appeal Board for review.  In  any  appeal
31    where  the  board  of  review  or  board of appeals has given
 
                            -2-      LRB093 02562 SJM 09970 b
 1    written notice of the hearing to the taxpayer 30 days  before
 2    the  hearing,  failure  to  appear  at the board of review or
 3    board of appeals hearing shall be grounds  for  dismissal  of
 4    the  appeal  unless a continuance is granted to the taxpayer.
 5    If an appeal is dismissed for failure to appear at a board of
 6    review or board of appeals hearing, the Property  Tax  Appeal
 7    Board  shall  have  no  jurisdiction  to  hear any subsequent
 8    appeal on that taxpayer's complaint. Such taxpayer or  taxing
 9    body, hereinafter called the appellant, shall file a petition
10    with  the  clerk  of  the  Property Tax Appeal Board, setting
11    forth the facts upon which he or  she  bases  the  objection,
12    together  with a statement of the contentions of law which he
13    or she desires to raise,  and  the  relief  requested.  If  a
14    petition  is  filed  by a taxpayer, the taxpayer is precluded
15    from filing objections based upon valuation, as may otherwise
16    be permitted  by  Sections  21-175  and  23-5.  However,  any
17    taxpayer  not  satisfied  with  the  decision of the board of
18    review or board of appeals as such decision pertains  to  the
19    assessment  of  his  or  her  property  need  not  appeal the
20    decision to the Property  Tax  Appeal  Board  before  seeking
21    relief in the courts. The changes made by this amendatory Act
22    of  the  91st  General  Assembly shall be effective beginning
23    with the 1999 assessment year.
24        (b)  Notwithstanding any other provision of this Division
25    4, in  counties  with  3,000,000  or  more  inhabitants,  for
26    assessments  made  for  the  2002  and 2003 assessment years,
27    except  for  property  that  is  classified  as  "residential
28    property" under the classification ordinance adopted  by  the
29    county  as required by Section 9-150, the Property Tax Appeal
30    Board shall have no jurisdiction to hear appeals.  An  appeal
31    that would, but for this subsection (b), have been filed with
32    the Property Tax Appeal Board shall be filed instead with the
33    court  that  an  appeal  would  have  been filed with after a
34    decision was issued by  the  Property  Tax  Appeal  Board  as
 
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 1    provided in Section 16-195.
 2    (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)

 3        Section  99.  Effective date.  This Act takes effect upon
 4    becoming law.