093_SB1373eng SB1373 Engrossed LRB093 10637 SJM 10943 b 1 AN ACT concerning property 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 Sections 9-230 and 16-55 as follows: 6 (35 ILCS 200/9-230) 7 Sec. 9-230. Return of township or multi-township 8 assessment books. The township or multi-township assessors in 9 counties with less than 500,000600,000inhabitants shall, on 10 or before April 15 of the assessment year, return the 11 assessment books or workbooks to the supervisor of 12 assessments. The township or multi-township assessors in 13 counties with 500,000 or more but no more than 700,000 14 inhabitants shall, on or before before October 15 of the 15 assessment year, return the assessment books or workbooks to 16 the supervisor of assessments. The township or multi-township 17 assessors in counties with less than 3,000,000 inhabitants, 18 but more than 700,000600,000inhabitants, shall, on or 19 before November 15 of the assessment year, return the 20 assessment books or workbooks to the supervisor of 21 assessments. If a township or multi-township assessor in a 22 county with less than 3,000,000 inhabitants, but more than 23 500,000600,000inhabitants, does not return the assessment 24 books or work books within the required time, the supervisor 25 of assessments may take possession of the books and complete 26 the assessments pursuant to law. Each of the books shall be 27 verified by affidavit by the assessor substantially as 28 follows: 29 State of Illinois) 30 )ss. 31 County of .......) SB1373 Engrossed -2- LRB093 10637 SJM 10943 b 1 I do solemnly swear that the book or books .... in 2 number, to which this affidavit is attached, contains a 3 complete list of all of the property in the township or 4 multi-township or assessment district herein described 5 subject to taxation for the year .... so far as I have been 6 able to ascertain, and that the assessed value set down in 7 the proper column opposite the descriptions of property is a 8 just and equal assessment of the property according to law. 9 Dated ............... 10 If the supervisor of assessments determines that the 11 township or multi-township assessor has not completed the 12 assessments as required by law before returning the 13 assessment books under this Section, the county board may 14 submit a bill to the township board of trustees for the 15 reasonable costs incurred by the supervisor of assessments in 16 completing the assessments. 17 (Source: P.A. 85-1253; 88-455.) 18 (35 ILCS 200/16-55) 19 Sec. 16-55. Complaints. On written complaint that any 20 property is overassessed or underassessed, the board shall 21 review the assessment, and correct it, as appears to be just, 22 but in no case shall the property be assessed at a higher 23 percentage of fair cash value than other property in the 24 assessment district prior to equalization by the board or the 25 Department. A complaint to affect the assessment for the 26 current year shall be filed on or before the 10th day of 27 August in counties with less than 150,000 inhabitants and on 28 or before the 10th day of September in counties with 150,000 29 or more but less than 3,000,000 inhabitants, except if the 30 assessment books containing the assessment complained of are 31 not filed with the board of review by the 10th day of July in 32 a county with fewer than 150,000 inhabitants or by the 10th 33 day of August in a county with 150,000 or more but less than SB1373 Engrossed -3- LRB093 10637 SJM 10943 b 1 3,000,000 inhabitants, then the complaint shall be filed on 2 or before 30 calendar days after the date of publication of 3 the assessment list under Section 12-10. The board may also, 4 at any time before its revision of the assessments is 5 completed in every year, increase, reduce or otherwise adjust 6 the assessment of any property, making changes in the 7 valuation as may be just, and shall have full power over the 8 assessment of any person and may do anything in regard 9 thereto that it may deem necessary to make a just assessment, 10 but the property shall not be assessed at a higher percentage 11 of fair cash value than the assessed valuation of other 12 property in the assessment district prior to equalization by 13 the board or the Department. No assessment shall be increased 14 until the person to be affected has been notified and given 15 an opportunity to be heard, except as provided below. Before 16 making any reduction in assessments of its own motion, the 17 board of review shall give notice to the assessor or chief 18 county assessment officer who certified the assessment, and 19 give the assessor or chief county assessment officer an 20 opportunity to be heard thereon. 21 All complaints of errors in assessments of property shall 22 be in writing, and shall be filed by the complaining party 23 with the board of review, in duplicate. In counties with more 24 than 500,000 but less than 700,000 inhabitants, complaints 25 may, in the alternative, be filed with the assessor or chief 26 county assessment officer who certified the assessment. 27 Complaints filed with the assessor or chief county assessment 28 officer must otherwise meet the requirements of this Section. 29 The assessor or chief county assessment officer shall forward 30 the complaint to the board of review upon receipt. The 31 duplicate shall be filed by the board of review with the 32 assessor or chief county assessment officer who certified the 33 assessment. In all cases where a change in assessed valuation 34 of $100,000 or more is sought, the board of review shall also SB1373 Engrossed -4- LRB093 10637 SJM 10943 b 1 serve a copy of the petition on all taxing districts as shown 2 on the last available tax bill at least 14 days prior to the 3 hearing on the complaint. 4 All taxing districts shall have an opportunity to be 5 heard on the complaint. Complaints shall be classified by 6 townships or taxing districts by the clerk of the board of 7 review. All classes of complaints shall be docketed 8 numerically, each in its own class, in the order in which 9 they are presented, in books kept for that purpose, which 10 books shall be open to public inspection. Complaints shall 11 be considered by townships or taxing districts until all 12 complaints have been heard and passed upon by the board. 13 (Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.) 14 Section 99. Effective date. This Act takes effect on 15 January 1, 2004.