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Full Text of SB1726  102nd General Assembly

SB1726 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB1726

 

Introduced 2/26/2021, by Sen. Emil Jones, III

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-160
35 ILCS 200/21-387 new
35 ILCS 200/23-5
35 ILCS 200/23-7 new
35 ILCS 200/23-20

    Amends the Property Tax Code. Provides that, if a taxpayer objects to all or any part of a property tax for any year based on an assessment, the taxpayer may elect to (i) pay all of the tax due or (ii) pay the amount of tax due for the year for which a tax objection complaint will be filed in compliance with Section 23-10, minus the amount attributable to any portion of the amount of the reduction in assessed value. Contains provisions concerning notice and penalties. Effective immediately.


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FISCAL 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 16-160, 23-5, and 23-20 and by adding Sections 21-387
6and 23-7 as follows:
 
7    (35 ILCS 200/16-160)
8    Sec. 16-160. Property Tax Appeal Board; process. In
9counties with 3,000,000 or more inhabitants, beginning with
10assessments made for the 1996 assessment year for residential
11property of 6 units or less and beginning with assessments
12made for the 1997 assessment year for all other property, and
13for all property in any county other than a county with
143,000,000 or more inhabitants, any taxpayer dissatisfied with
15the decision of a board of review or board of appeals as such
16decision pertains to the assessment of his or her property for
17taxation purposes, or any taxing body that has an interest in
18the decision of the board of review or board of appeals on an
19assessment made by any local assessment officer, may, (i) in
20counties with less than 3,000,000 inhabitants within 30 days
21after the date of written notice of the decision of the board
22of review or (ii) in assessment year 1999 and thereafter in
23counties with 3,000,000 or more inhabitants within 30 days

 

 

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1after the date of the board of review notice or within 30 days
2after the date that the board of review transmits to the county
3assessor pursuant to Section 16-125 its final action on the
4township in which the property is located, whichever is later,
5appeal the decision to the Property Tax Appeal Board for
6review. In any appeal where the board of review or board of
7appeals has given written notice of the hearing to the
8taxpayer 30 days before the hearing, failure to appear at the
9board of review or board of appeals hearing shall be grounds
10for dismissal of the appeal unless a continuance is granted to
11the taxpayer. If an appeal is dismissed for failure to appear
12at a board of review or board of appeals hearing, the Property
13Tax Appeal Board shall have no jurisdiction to hear any
14subsequent appeal on that taxpayer's complaint. Such taxpayer
15or taxing body, hereinafter called the appellant, shall file a
16petition with the clerk of the Property Tax Appeal Board,
17setting forth the facts upon which he or she bases the
18objection, together with a statement of the contentions of law
19which he or she desires to raise, and the relief requested. If
20a taxpayer elects to make a partial payment of the tax due, as
21provided in Section 21-387, the taxpayer shall notify all
22taxing districts listed on the last available tax bill of the
23taxpayer's intent to pay the amount of tax due for the year in
24which the appeal is made, minus the amount of tax attributable
25to any portion of the amount of the requested reduction in
26assessed valuation. If a petition is filed by a taxpayer, the

 

 

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1taxpayer is precluded from filing objections based upon
2valuation, as may otherwise be permitted by Sections 21-175
3and 23-5. However, any taxpayer not satisfied with the
4decision of the board of review or board of appeals as such
5decision pertains to the assessment of his or her property
6need not appeal the decision to the Property Tax Appeal Board
7before seeking relief in the courts. The changes made by this
8amendatory Act of the 91st General Assembly shall be effective
9beginning with the 1999 assessment year.
10(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
11    (35 ILCS 200/21-387 new)
12    Sec. 21-387. Partial payment of tax due. Beginning with
13the 2022 tax year, when a petition filed by a taxpayer pursuant
14to Section 16-160 of this Code remains pending at the time the
15tax is due, the taxpayer may elect to (i) pay all of the tax
16due or (ii) pay the amount of tax due for the year in which the
17appeal is filed minus the amount attributable to any portion
18of the amount of the requested reduction in assessed
19valuation. Notice must be provided to all taxing districts as
20required by Section 16-160.
 
21    (35 ILCS 200/23-5)
22    Sec. 23-5. Payment under protest. Except as provided in
23Section 23-7, beginning Beginning with the 1994 tax year in
24counties with 3,000,000 or more inhabitants, and beginning

 

 

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1with the 1995 tax year in all other counties, if any person
2desires to object to all or any part of a property tax for any
3year, for any reason other than that the property is exempt
4from taxation, he or she shall pay all of the tax due within 60
5days from the first penalty date of the final installment of
6taxes for that year. Whenever taxes are paid in compliance
7with this Section and a tax objection complaint is filed in
8compliance with Section 23-10, 100% of the taxes shall be
9deemed paid under protest without the filing of a separate
10letter of protest with the county collector.
11(Source: P.A. 88-455; 89-126, eff. 7-1195.)
 
12    (35 ILCS 200/23-7 new)
13    Sec. 23-7. Partial payment of tax due. Beginning with the
142022 tax year, if a taxpayer objects to all or any part of a
15property tax for any year based on an assessment, the taxpayer
16may elect to (i) pay all of the tax due or (ii) pay the amount
17of tax due for the year for which a tax objection complaint
18will be filed in compliance with Section 23-10, minus the
19amount attributable to any portion of the amount of the
20reduction in assessed value to be requested. If a taxpayer
21elects to make a partial payment of the tax due, the taxpayer
22shall notify all taxing districts listed on the current tax
23bill of the amount paid. Payment shall be made within 60 days
24from the first penalty date of the final installment of taxes
25for the year for which a tax objection complaint will be filed.
 

 

 

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1    (35 ILCS 200/23-20)
2    Sec. 23-20. Effect of protested payments; refunds. No
3protest shall prevent or be a cause of delay in the
4distribution of tax collections to the taxing districts of any
5taxes collected which were not paid under protest. If the
6final order of the Property Tax Appeal Board or of a court
7results in a refund to the taxpayer, refunds shall be made by
8the collector from funds remaining in the Protest Fund until
9such funds are exhausted and thereafter from the next funds
10collected after entry of the final order until full payment of
11the refund and interest thereon has been made. Interest from
12the date of payment, regardless of whether the payment was
13made before the effective date of this amendatory Act of 1997,
14or from the date payment is due, whichever is later, to the
15date of refund shall also be paid to the taxpayer at the annual
16rate of the lesser of (i) 5% or (ii) the percentage increase in
17the Consumer Price Index For All Urban Consumers during the
1812-month calendar year preceding the levy year for which the
19refund was made, as published by the federal Bureau of Labor
20Statistics. If the final order of the Property Tax Appeal
21Board or of a court results in a payment due, the taxpayer
22shall pay the amount due and interest thereon. Interest shall
23accrue from the date payment was made in accordance with
24Section 21-387 or Section 23-7 to the date payment, as ordered
25by the Property Tax Appeal Board or a court, is made at the

 

 

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1annual rate of the lesser of (i) 5% or (ii) the percentage
2increase in the Consumer Price Index for All Urban Consumers,
3as issued by the United States Department of Labor, Bureau of
4Labor Statistics, during the 12-month calendar year preceding
5the levy year for which the payment is made.
6(Source: P.A. 94-558, eff. 1-1-06.)
 
7    Section 99. Effective date. This Act takes effect upon
8becoming law.