Full Text of HB5015 95th General Assembly
HB5015 95TH GENERAL ASSEMBLY
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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 HB5015
Introduced , by Rep. George Scully, Jr. SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/12-20 |
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35 ILCS 200/12-30 |
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Amends the Property Tax Code. In a Section concerning the publication of assessments in counties of 3,000,000 or more, sets forth the form of a notice that must be printed at the top of the list of assessments. Requires counties of 3,000,000 or more to mail notices of changed assessments to residential taxpayers. Effective immediately.
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FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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HB5015 |
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LRB095 17815 BDD 43894 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing | 5 |
| Sections 12-20 and 12-30 as follows:
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| (35 ILCS 200/12-20)
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| Sec. 12-20. Publication of assessments; counties of | 8 |
| 3,000,000 or more. In
counties with 3,000,000 or more | 9 |
| inhabitants, in each year of a general
assessment, for each | 10 |
| county or assessment district therein if the county is
divided | 11 |
| into assessment districts as provided in Section 9-220, the | 12 |
| county
assessor shall publish a complete assessment list as | 13 |
| soon as the assessment is
completed as required under this | 14 |
| Section. If the county assessor revises the assessment after | 15 |
| the complete assessment list is published, then the county | 16 |
| assessor must publish a subsequent list of all the revised | 17 |
| assessments for that year. In years other than years of a
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| general assessment or reassessment, the county assessor shall | 19 |
| cause to be
published, within the time and in the manner | 20 |
| described here, a complete list of
assessments in which changes | 21 |
| are made together with the changes made in the
valuation or | 22 |
| assessment of property since the last preceding assessment. The
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| publication shall contain a copy of the land value map for the |
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HB5015 |
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LRB095 17815 BDD 43894 b |
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| township, if
required by the Department.
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| At the top of the list of assessments there shall be a | 3 |
| notice in
substantially the following form printed in type no | 4 |
| smaller than eleven point: | 5 |
| "NOTICE TO TAXPAYERS | 6 |
| Median Level of Assessment--(insert here the median level | 7 |
| of assessment
for the assessment district) | 8 |
| Your property is to be assessed at the above listed median | 9 |
| level of
assessment for the assessment district. You may check | 10 |
| the accuracy of your
assessment by dividing your assessment by | 11 |
| the median level of assessment. The
resulting value should | 12 |
| equal the estimated fair cash value of your property.
If the | 13 |
| resulting value is greater than the estimated fair cash value | 14 |
| of your
property, you may be over-assessed. If the resulting | 15 |
| value is less than the
fair cash value of your property, you | 16 |
| may be under-assessed. You may appeal
your assessment to the | 17 |
| Board of Review." | 18 |
| The publication of the assessments or the changes shall be | 19 |
| printed in some
newspaper or newspapers of general circulation | 20 |
| published in the county except
that, in every township or | 21 |
| incorporated town which has superseded a civil
township, in | 22 |
| which there is published one or more newspapers of general
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| circulation, the assessment list of each township shall be | 24 |
| published in one of
the newspapers. In cities of more than | 25 |
| 2,000,000 inhabitants, the assessment
list of the city shall be | 26 |
| printed in one or more newspapers of general
circulation |
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HB5015 |
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LRB095 17815 BDD 43894 b |
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| published in the township assessment district within the city | 2 |
| or,
in the event a newspaper of general circulation is not | 3 |
| published within the
township assessment district, in one or | 4 |
| more newspapers of general circulation
published within the | 5 |
| city.
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| Any newspaper publishing an assessment list under this | 7 |
| Section is entitled to
a fee of 40˘ per column line for | 8 |
| publishing the list.
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| (Source: P.A. 93-759, eff. 1-1-05.)
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| (35 ILCS 200/12-30)
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| Sec. 12-30. Mailed notice of changed assessments ; counties | 12 |
| of less than
3,000,000 . In each every county with less than | 13 |
| 3,000,000 inhabitants , in addition to
the publication of the | 14 |
| list of assessments in each year of a general assessment
and of | 15 |
| the list of property for which assessments have been added or | 16 |
| changed,
as provided above, a notice shall be mailed by the | 17 |
| chief county assessment
officer to each taxpayer whose | 18 |
| assessment has been changed since the last
preceding | 19 |
| assessment, using the address as it appears on the assessor's
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| records, except in the case of changes caused by a change in | 21 |
| the county
equalization factor by the Department or in the case | 22 |
| of changes resulting
from equalization by the chief county | 23 |
| assessment officer supervisor of assessments under Section | 24 |
| 9-210,
during any year such change is made. In counties with | 25 |
| 3,000,000 or more inhabitants, the notice under this Section is |
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HB5015 |
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LRB095 17815 BDD 43894 b |
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| required to be sent only to residential taxpayers. The notice | 2 |
| may, but need not be, sent by a
township assessor. The notice | 3 |
| shall include the median level of assessment in
the assessment | 4 |
| district (as determined by the most recent 3 year assessment to
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| sales ratio study adjusted to take into account any changes in | 6 |
| assessment
levels since the data for the studies were | 7 |
| collected), the previous year's
assessed value after board of | 8 |
| review equalization, current assessed value and,
in bold type, | 9 |
| a notice of possible eligibility for a homestead improvement
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| exemption as provided in Section 15-180.
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| The notice shall include a statement in substantially the | 12 |
| following form:
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| "NOTICE TO TAXPAYER
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| Your property is to be assessed at the median level of | 15 |
| assessment for
your assessment district. You may check the | 16 |
| accuracy of your assessment
by dividing your assessment by the | 17 |
| median level of assessment for your
assessment district. If the | 18 |
| resulting value is greater than the estimated fair
cash value | 19 |
| of your property, you may be over-assessed. If the resulting | 20 |
| value
is less than the estimated fair cash value of your | 21 |
| property, you may be
under-assessed. You may appeal your | 22 |
| assessment to the Board of Review in the
manner described | 23 |
| elsewhere in this notice."
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| The notice shall contain a brief explanation of the | 25 |
| relationship between the
assessment and the tax bill (including | 26 |
| an explanation of the equalization
factors) and an explanation |
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LRB095 17815 BDD 43894 b |
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| that the assessment stated for the preceding year
is the | 2 |
| assessment after equalization by the board of review in the | 3 |
| preceding
year, and shall set forth the procedures and time | 4 |
| limits for appealing
assessments and the applicable level of | 5 |
| assessments, and state that assessments of property, other than | 6 |
| farm land and coal,
are required by law to be 33 1/3% of value. | 7 |
| Where practicable, the notice
shall include the reason for any | 8 |
| increase in the property's valuation. The
notice must also | 9 |
| state the name and price per copy by mail of the newspaper in
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| which the list of assessments will be published. The form and | 11 |
| manner of
providing the information and explanations required | 12 |
| to be in the notice shall
be prescribed by the Department.
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| (Source: P.A. 87-1189; 88-455; incorporates 88-321; 88-670, | 14 |
| eff. 12-2-94.)
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| Section 99. Effective date. This Act takes effect upon | 16 |
| becoming law.
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