97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB5634

 

Introduced 2/15/2012, by Rep. Kay Hatcher

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/6-60
35 ILCS 200/16-172 new
35 ILCS 200/16-185

    Amends the Property Tax Code. Provides that the board of review in every county (instead of every county with less than 3,000,000 inhabitants) must make available to the public a detailed description of the rules and procedures for hearings before the board. Limits the concurrent exercise of home rule powers. Provides that decisions of the Property Tax Appeal Board shall be made within 365 days after the date the appeal was received by the Board. Provides that the Property Tax Appeal Board shall maintain an electronic database containing (i) all evidence submitted to the Board by an interested party and (ii) a description of the physical characteristics of the taxpayer's property. Effective January 1, 2013.


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

 

 

A BILL FOR

 

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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 6-60 and 16-185 and by adding Section 16-172 as
6follows:
 
7    (35 ILCS 200/6-60)
8    Sec. 6-60. Rules and procedures. The board of review in
9every county with less than 3,000,000 inhabitants must make
10available to the public a detailed description of the rules and
11procedures for hearings before the board. This description must
12include an explanation of any applicable burdens of proof,
13rules of evidence, timelines, and any other procedures that
14will allow the taxpayer to effectively present his or her case
15before the board. If a county Internet website exists, the
16rules and procedures must also be published on that website.
17This Section is a limitation under subsection (i) of Section 6
18of Article VII of the Illinois Constitution on the concurrent
19exercise by home rule units of powers and functions exercised
20by the State.
21(Source: P.A. 96-122, eff. 1-1-10.)
 
22    (35 ILCS 200/16-172 new)

 

 

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1    Sec. 16-172. Rules and procedures. The Board must make
2available to the public a detailed description of the rules and
3procedures for hearings before the Board. This description must
4include an explanation of any applicable burdens of proof,
5rules of evidence, timelines, and any other procedures that
6will allow the taxpayer to effectively present his or her case
7before the Board. Those rules and procedures must also be
8published on the Board's website.
 
9    (35 ILCS 200/16-185)
10    Sec. 16-185. Decisions. The Board shall make a decision in
11each appeal or case appealed to it, and the decision shall be
12based upon equity and the weight of evidence and not upon
13constructive fraud, and shall be binding upon appellant and
14officials of government. The decision shall be made within 365
15days after the date the appeal was received by the Board. The
16extension of taxes on any assessment so appealed shall not be
17delayed by any proceeding before the Board, and, in case the
18assessment is altered by the Board, any taxes extended upon the
19unauthorized assessment or part thereof shall be abated, or, if
20already paid, shall be refunded with interest as provided in
21Section 23-20.
22    The decision or order of the Property Tax Appeal Board in
23any such appeal, shall, within 10 days thereafter, be certified
24at no charge to the appellant and to the proper authorities,
25including the board of review or board of appeals whose

 

 

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1decision was appealed, the county clerk who extends taxes upon
2the assessment in question, and the county collector who
3collects property taxes upon such assessment.
4    In addition, the Board shall maintain an electronic
5database containing (i) all evidence submitted to the Board by
6an interested party and (ii) a description of the physical
7characteristics of the taxpayer's property. The database shall
8be available on the Board's website.
9    If the Property Tax Appeal Board renders a decision
10lowering the assessment of a particular parcel after the
11deadline for filing complaints with the board of review or
12board of appeals or after adjournment of the session of the
13board of review or board of appeals at which assessments for
14the subsequent year are being considered, the taxpayer may,
15within 30 days after the date of written notice of the Property
16Tax Appeal Board's decision, appeal the assessment for the
17subsequent year directly to the Property Tax Appeal Board.
18    If the Property Tax Appeal Board renders a decision
19lowering the assessment of a particular parcel on which a
20residence occupied by the owner is situated, such reduced
21assessment, subject to equalization, shall remain in effect for
22the remainder of the general assessment period as provided in
23Sections 9-215 through 9-225, unless that parcel is
24subsequently sold in an arm's length transaction establishing a
25fair cash value for the parcel that is different from the fair
26cash value on which the Board's assessment is based, or unless

 

 

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1the decision of the Property Tax Appeal Board is reversed or
2modified upon review.
3(Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff.
48-14-96.)
 
5    Section 99. Effective date. This Act takes effect January
61, 2013.