Full Text of HB1426 94th General Assembly
HB1426ham001 94TH GENERAL ASSEMBLY
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Revenue Committee
Filed: 3/16/2005
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09400HB1426ham001 |
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LRB094 10455 BDD 43221 a |
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| AMENDMENT TO HOUSE BILL 1426
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| AMENDMENT NO. ______. Amend House Bill 1426 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Property Tax Code is amended by changing | 5 |
| Sections 4-10, 4-15, 16-115, and 16-180 as follows:
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| (35 ILCS 200/4-10)
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| Sec. 4-10. Compensation for Certified Illinois Assessing | 8 |
| Officers. Subject
to the requirements for continued training, | 9 |
| any supervisor of assessments,
assessor, deputy assessor or | 10 |
| member , deputy member, commissioner, deputy commissioner, or | 11 |
| other employee of a board of review in any county who has
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| earned a
Certified Illinois Assessing Officers Certificate | 13 |
| from the Illinois Property
Assessment Institute shall receive | 14 |
| from the State, out of funds appropriated to
the Department, | 15 |
| additional compensation of $500 per year.
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| To receive a Certified Illinois Assessing Officer
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| certificate, a person shall complete successfully and
pass | 18 |
| examinations on a basic course in assessment practice approved | 19 |
| by the
Department and conducted by the Institute and additional | 20 |
| courses totaling
not less than 60 class hours that are | 21 |
| designated and approved by the
Department, on the cost, market | 22 |
| and income approaches to value, mass
appraisal techniques, and | 23 |
| property tax administration.
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| To continue to be eligible for the additional compensation, |
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LRB094 10455 BDD 43221 a |
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| a Certified
Illinois Assessing Officer must complete | 2 |
| successfully a minimum of 15 class
hours requiring a written | 3 |
| examination, and the equivalent of one seminar course
of 15 | 4 |
| class hours which does not require a written examination, in | 5 |
| each year
for which additional compensation is sought after | 6 |
| receipt of the certificate.
The Department shall designate and | 7 |
| approve courses acceptable for additional
training, including | 8 |
| courses in business and computer techniques, and class
hours | 9 |
| applicable to each course. The Department shall specify | 10 |
| procedures for
certifying the completion of the additional | 11 |
| training.
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| The courses and training shall be conducted annually at | 13 |
| various convenient
locations throughout the State. At least one | 14 |
| course shall be conducted annually
in each county with more | 15 |
| than 400,000 inhabitants.
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| (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 17 |
| 8-14-96.)
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| (35 ILCS 200/4-15)
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| Sec. 4-15. Compensation of local assessment officers | 20 |
| holding other
designations. Any assessor, deputy assessor or | 21 |
| member , deputy member, commissioner, deputy commissioner, or | 22 |
| other employee of a board of review
who has been awarded a | 23 |
| Certified Assessment Evaluator certificate by the
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| International Association of Assessing Officers shall receive | 25 |
| an additional
compensation of $500 per year from funds | 26 |
| appropriated to the Department.
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| Any assessor, deputy assessor or member of a board of | 28 |
| review who has been
awarded a Residential Evaluation | 29 |
| Specialist, Assessment Administration
Specialist, or Cadastral | 30 |
| Mapping Specialist certificate by the International
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| Association of Assessing Officers, but who has not been awarded | 32 |
| a Certified
Assessment Evaluator certificate, shall receive | 33 |
| additional compensation of
$250 per year from funds |
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| appropriated to the Department. If any assessor,
deputy | 2 |
| assessor, or member of a board of review has been awarded more | 3 |
| than
one certificate, but has not been awarded a Certified | 4 |
| Assessment Evaluator
certificate, the maximum additional | 5 |
| compensation shall be $250.
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| To continue to qualify for the additional compensation | 7 |
| after receipt of a
certificate, any assessor, deputy assessor | 8 |
| or member of a board of review must,
each year that additional | 9 |
| compensation is sought, complete successfully a
minimum of 15 | 10 |
| class hours requiring a written examination, and the equivalent
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| of one seminar course of 15 class hours which does not require | 12 |
| a written
examination.
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| (Source: P.A. 91-436, eff. 8-6-99.)
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| (35 ILCS 200/16-115)
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| Sec. 16-115. Filing complaints. In counties with 3,000,000 | 16 |
| or more
inhabitants, complaints that any property is | 17 |
| overassessed or underassessed or
is exempt may be made by any | 18 |
| taxpayer. Complaints that any property is
overassessed or | 19 |
| underassessed or is exempt may be made by a taxing district
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| that has an interest in the assessment to
a board of review. | 21 |
| All complaints
shall be in writing,
identify and describe the | 22 |
| particular property, otherwise comply with the rules
in force, | 23 |
| be signed by the complaining party or his or her attorney, and | 24 |
| be
filed with the board of appeals
(until the first Monday in | 25 |
| December 1998 and the board of review
beginning the first | 26 |
| Monday in December 1998 and thereafter)
in at least duplicate. | 27 |
| The board
shall forward one copy or otherwise provide a | 28 |
| computer-generated form or other appropriate form of | 29 |
| electronic notification of each complaint to the county | 30 |
| assessor.
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| Complaints by taxpayers and taxing districts and | 32 |
| certificates of
correction by the county assessor
as provided | 33 |
| in this Code shall be filed with the board according to
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| townships on or before the dates specified in the notices given | 2 |
| in Section
16-110.
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| (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 4 |
| 8-14-96.)
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| (35 ILCS 200/16-180)
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| Sec. 16-180. Procedure for determination of correct | 7 |
| assessment. The Property
Tax Appeal Board shall establish by | 8 |
| rules an informal procedure for the
determination of the | 9 |
| correct assessment of property which is the subject of an
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| appeal. The procedure, to the extent that the Board considers | 11 |
| practicable,
shall eliminate formal rules of pleading, | 12 |
| practice and evidence, and except
for any reasonable filing fee | 13 |
| determined by the Board, may provide that costs
shall be in the | 14 |
| discretion of the Board. A copy of the appellant's petition
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| shall be mailed by the clerk of the Property Tax Appeal Board | 16 |
| to the board
of review whose decision is being appealed. In all
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| cases where a change in
assessed valuation of $100,000 or more | 18 |
| is sought, the appellant
board of review
shall
serve a copy of | 19 |
| the petition on all taxing districts as shown on the last
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| available tax bill. The chairman of the Property Tax Appeal | 21 |
| Board shall
provide for the speedy hearing of all such appeals. | 22 |
| Each appeal shall be
limited to the grounds listed in the | 23 |
| petition filed with the Property Tax
Appeal Board. All appeals | 24 |
| shall be
considered de novo and the Property Tax Appeal Board | 25 |
| shall not be limited to the evidence presented to the board of | 26 |
| review of the county. A party participating in the hearing | 27 |
| before the Property Tax Appeal Board is entitled to introduce | 28 |
| evidence that is otherwise proper and admissible without regard | 29 |
| to whether that evidence has previously been introduced at a | 30 |
| hearing before the board of review of the county. Where no | 31 |
| complaint has been made to the board
of review of the county | 32 |
| where the property is located
and the appeal is
based solely on | 33 |
| the effect of an equalizing factor assigned to all property
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| to a class of property by the board of review, the
Property Tax | 2 |
| Appeal
Board shall not grant a reduction in assessment greater | 3 |
| than the
amount that was added as the result of the equalizing | 4 |
| factor.
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| The provisions added to this Section by this amendatory Act | 6 |
| of the 93rd
General Assembly shall be construed as declaratory | 7 |
| of existing law and not as a
new enactment.
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| (Source: P.A. 93-248, eff. 7-22-03; 93-758, eff. 7-16-04.)".
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