97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB4044

 

Introduced , by Rep. Arthur Turner

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-55
35 ILCS 200/21-145

    Amends the Property Tax Code. Requires boards of review in counties with less than 3,000,000 inhabitants to notify the complainant or the complainant's attorney, either electronically or by mail, of the receipt of the filing of a complaint. Provides that the notice shall include the docket number. Provides that, if the complaint does not comply with board of review rules, the notification must identify which rules have not been complied with and provide the complainant with not less than 5 days to comply with those rules. Provides that, if the complainant complies with the board of review rules at the time the complaint is filed or within the extended period granted by the board of review, then the board of review must send the complainant or the complainant's attorney a notice of a hearing. Provides that boards of review in counties with less than 3,000,000 inhabitants shall adopt rules allowing a complaining party or its attorney to attend and participate in a hearing telephonically or electronically. In a Section concerning scavenger sales, requires certain county collectors to publish notice of the intended application for judgment and sale of all properties upon which all or a part of the general taxes for each of 3 or more years (instead of 2 or more years) are delinquent.


LRB097 15723 HLH 60867 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4044LRB097 15723 HLH 60867 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
5Sections 16-55 and 21-145 as follows:
 
6    (35 ILCS 200/16-55)
7    Sec. 16-55. Complaints. On written complaint that any
8property is overassessed or underassessed, the board shall
9review the assessment, and correct it, as appears to be just,
10but in no case shall the property be assessed at a higher
11percentage of fair cash value than other property in the
12assessment district prior to equalization by the board or the
13Department. The board shall include compulsory sales in
14reviewing and correcting assessments, including, but not
15limited to, those compulsory sales submitted by the taxpayer,
16if the board determines that those sales reflect the same
17property characteristics and condition as those originally
18used to make the assessment. The board shall also consider
19whether the compulsory sale would otherwise be considered an
20arm's length transaction. A complaint to affect the assessment
21for the current year shall be filed on or before the 10th day
22of August in counties with less than 150,000 inhabitants and on
23or before the 10th day of September in counties with 150,000 or

 

 

HB4044- 2 -LRB097 15723 HLH 60867 b

1more but less than 3,000,000 inhabitants, except if the
2assessment books containing the assessment complained of are
3not filed with the board of review by the 10th day of July in a
4county with fewer than 150,000 inhabitants or by the 10th day
5of August in a county with 150,000 or more but less than
63,000,000 inhabitants, then the complaint shall be filed on or
7before 30 calendar days after the date of publication of the
8assessment list under Section 12-10. The board may also, at any
9time before its revision of the assessments is completed in
10every year, increase, reduce or otherwise adjust the assessment
11of any property, making changes in the valuation as may be
12just, and shall have full power over the assessment of any
13person and may do anything in regard thereto that it may deem
14necessary to make a just assessment, but the property shall not
15be assessed at a higher percentage of fair cash value than the
16assessed valuation of other property in the assessment district
17prior to equalization by the board or the Department. No
18assessment shall be increased until the person to be affected
19has been notified and given an opportunity to be heard, except
20as provided below. Before making any reduction in assessments
21of its own motion, the board of review shall give notice to the
22assessor or chief county assessment officer who certified the
23assessment, and give the assessor or chief county assessment
24officer an opportunity to be heard thereon. All complaints of
25errors in assessments of property shall be in writing, and
26shall be filed by the complaining party with the board of

 

 

HB4044- 3 -LRB097 15723 HLH 60867 b

1review, in duplicate. The duplicate shall be filed by the board
2of review with the assessor or chief county assessment officer
3who certified the assessment. In all cases where a change in
4assessed valuation of $100,000 or more is sought, the board of
5review shall also serve a copy of the petition on all taxing
6districts as shown on the last available tax bill at least 14
7days prior to the hearing on the complaint. All taxing
8districts shall have an opportunity to be heard on the
9complaint. Complaints shall be classified by townships or
10taxing districts by the clerk of the board of review. All
11classes of complaints shall be docketed numerically, each in
12its own class, in the order in which they are presented, in
13books kept for that purpose, which books shall be open to
14public inspection. Complaints shall be considered by townships
15or taxing districts until all complaints have been heard and
16passed upon by the board.
17    In counties with less than 3,000,000 inhabitants, upon
18receipt of a written complaint timely filed under this Section,
19the board of review shall docket the complaint and send
20electronically or by mail to the complainant, or the
21complainant's attorney (if the complaint is filed by an
22attorney on behalf of a complainant), a notification of receipt
23of the filing of a complaint. That notification shall include
24the docket number. In counties with less than 3,000,000
25inhabitants, if the complaint does not comply with the board of
26review rules entitling the complainant to a hearing, the

 

 

HB4044- 4 -LRB097 15723 HLH 60867 b

1notification must identify which rules have not been complied
2with and provide the complainant with not less than 5 days to
3comply with those rules. In those counties, if the complainant
4complies with the board of review rules either upon the initial
5filing of a complaint or within the time as extended by the
6board of review for compliance, then the board of review shall
7send electronically or by mail to the complainant or the
8complainant's attorney a notice of a hearing. Where
9practicable, the board of review in a county with less than
103,000,000 inhabitants shall adopt rules allowing a complainant
11or a complainant's attorney to attend and participate in a
12hearing telephonically or electronically.
13(Source: P.A. 96-1083, eff. 7-16-10.)
 
14    (35 ILCS 200/21-145)
15    Sec. 21-145. Scavenger sale. At the same time the County
16Collector annually publishes the collector's annual sale
17advertisement under Sections 21-110, 21-115 and 21-120, it is
18mandatory for the collector in counties with 3,000,000 or more
19inhabitants, and in other counties if the county board so
20orders by resolution, to publish an advertisement giving notice
21of the intended application for judgment and sale of all
22properties upon which all or a part of the general taxes for
23each of 3 2 or more years, including the current tax year, are
24delinquent as of the date of the advertisement. In no event may
25there be more than 2 consecutive years without a sale under

 

 

HB4044- 5 -LRB097 15723 HLH 60867 b

1this Section. The term delinquent also includes forfeitures.
2The County Collector shall include in the advertisement and in
3the application for judgment and sale under this Section and
4Section 21-260 the total amount of all general taxes upon those
5properties which are delinquent as of the date of the
6advertisement. In lieu of a single annual advertisement and
7application for judgment and sale under this Section and
8Section 21-260, the County Collector may, from time to time,
9beginning on the date of the publication of the annual sale
10advertisement and before August 1 of the next year, publish
11separate advertisements and make separate applications on
12eligible properties described in one or more volumes of the
13delinquent list. The separate advertisements and applications
14shall, in the aggregate, include all the properties which
15otherwise would have been included in the single annual
16advertisement and application for judgment and sale under this
17Section. Upon the written request of the taxing district which
18levied the same, the County Collector shall also include in the
19advertisement the special taxes and special assessments,
20together with interest, penalties and costs thereon upon those
21properties which are delinquent as of the date of the
22advertisement. The advertisement and application for judgment
23and sale shall be in the manner prescribed by this Code
24relating to the annual advertisement and application for
25judgment and sale of delinquent properties.
26(Source: P.A. 88-455; 89-695, eff. 12-31-96.)