SB1816 94TH GENERAL ASSEMBLY

LRB094 11418 BDD 42321 b

94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB1816

Introduced 2/25/2005, by Sen. Don Harmon

SYNOPSIS AS INTRODUCED:

35 ILCS 200/14-35
35 ILCS 200/16-95

Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants, the county assessor and the board of review may make a written request to the owner or lessee of any real property for information that may reasonably be required by the county assessor to determine the fair cash valuation of the property. Provides that the owner or lessee must respond in writing and under oath within 60 days after the receipt of a request for information. Provides that if any person (i) fails to comply with a request for information within 60 days after its receipt or (ii) in response to a request for information, makes a statement that he or she knows to be materially false, then that person is barred from any statutory appeal under certain Articles of the Code. Effective immediately.

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing Sections 14-35 and 16-95 as follows:

(35 ILCS 200/14-35)

Sec. 14-35. Hearings by county assessor; counties of 3,000,000 or more.

(a) In counties with 3,000,000 or more inhabitants, the county assessor each year shall sit for the purpose of revising the assessments. The time of the sittings shall be set by the county assessor by notice as herein provided after the assessment books for one or more townships or taxing districts have been completed. The assessments for one or more townships or taxing districts may be revised at any sitting which may be adjourned from day to day as necessary. At least one week before each sitting the county assessor shall publish a notice, in some newspaper of general circulation published in the county, of the time and place of the sitting, the township or townships, taxing district or taxing districts for which the assessments will be considered at the sitting, and the time within which applications for revisions of assessment may be made by taxpayers.

(b) The county assessor may make a written request to the owner or lessee of any real property for information that may reasonably be required by the county assessor to determine the fair cash valuation of the property. The owner or lessee must respond in writing and under oath within 60 days after the receipt of a request for information under this Section. The county assessor must send a request under this Section by certified mail and must enclose a copy of this Section.

If any person (i) fails to comply with a request for information under this subsection within 60 days after its receipt or (ii) in response to a request for information, makes a statement that he or she knows to be materially false, then that person is barred from any statutory appeal under this Article. A person who was unable to comply with a request under this subsection for reasons beyond his or her control is not barred from making an appeal under this Article.

(c) The county assessor shall, upon completion of the revision of assessments for any township or taxing district, deliver the assessment books for the township or taxing district to the board of appeals (until the first Monday in December 1998 and the board of review beginning on the first Monday in December 1998 and thereafter).

(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)

(35 ILCS 200/16-95)

Sec. 16-95. Powers and duties of board of appeals or review; complaints.

(a) In counties with 3,000,000 or more inhabitants, until the first Monday in December 1998, the board of appeals in any year shall, on complaint that any property is overassessed or underassessed, or is exempt, review and order the assessment corrected.

Beginning the first Monday in December 1998 and thereafter, in counties with 3,000,000 or more inhabitants, the board of review:

(1) shall, on written complaint of any taxpayer or any taxing district that has an interest in the assessment that any property is overassessed, underassessed, or exempt, review the assessment and confirm, revise, correct, alter, or modify the assessment, as appears to be just; and

(2) may, upon written motion of any one or more members of the board that is made on or before the dates specified in notices given under Section 16-110 for each township and upon good cause shown, revise, correct, alter, or modify any assessment (or part of an assessment) of real property regardless of whether the taxpayer or owner of the property has filed a complaint with the board.

No assessment may be changed by the board on its own motion until the taxpayer in whose name the property is assessed and the chief county assessment officer who certified the assessment have been notified and given an opportunity to be heard thereon. All taxing districts shall have an opportunity to be heard on the matter.

(b) The board of review may make a written request to the owner or lessee of any real property for information that may reasonably be required by the board of review to determine the fair cash valuation of the property. The owner or lessee must respond in writing and under oath within 60 days after the receipt of a request for information under this Section. The board must send a request under this Section by certified mail and must enclose a copy of this Section.

If any person (i) fails to comply with a request for information under this subsection within 60 days after its receipt or (ii) in response to a request for information, makes a statement that he or she knows to be materially false, then that person is barred from any statutory appeal under this Article. A person who was unable to comply with a request under this subsection for reasons beyond his or her control is not barred from making an appeal under this Article.

(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)

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