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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||||||||||||||
4 | Section 5. The Property Tax Code is amended by changing
| ||||||||||||||||||||||||||||||||||||
5 | Sections 16-170, 16-175, 16-180, 16-185, and 17-10 and by | ||||||||||||||||||||||||||||||||||||
6 | adding Sections
16-186 and 18-53 as follows:
| ||||||||||||||||||||||||||||||||||||
7 | (35 ILCS 200/16-170)
| ||||||||||||||||||||||||||||||||||||
8 | Sec. 16-170. Hearings.
| ||||||||||||||||||||||||||||||||||||
9 | (a) A hearing shall be granted if any party to
the appeal
| ||||||||||||||||||||||||||||||||||||
10 | so requests, and, upon motion of any party to the appeal or by | ||||||||||||||||||||||||||||||||||||
11 | direction of
the Property Tax Appeal Board, any appeal may be | ||||||||||||||||||||||||||||||||||||
12 | set down for a hearing,
with proper notice to the interested | ||||||||||||||||||||||||||||||||||||
13 | parties. Notice to all interested
taxing bodies shall be deemed | ||||||||||||||||||||||||||||||||||||
14 | to have been given when delivered by the board
of review to
| ||||||||||||||||||||||||||||||||||||
15 | served upon the
State's Attorney of the county from which the | ||||||||||||||||||||||||||||||||||||
16 | appeal has been taken , except
that in cases involving a | ||||||||||||||||||||||||||||||||||||
17 | requested change of assessed value of $300,000 or
more on | ||||||||||||||||||||||||||||||||||||
18 | non-farm property other than that consisting solely of 6 or | ||||||||||||||||||||||||||||||||||||
19 | fewer
residential units notice shall also be given as provided | ||||||||||||||||||||||||||||||||||||
20 | in Section 16-180 .
| ||||||||||||||||||||||||||||||||||||
21 | (b) Hearings may be held before less than a majority of the | ||||||||||||||||||||||||||||||||||||
22 | members of
the
Property Tax Appeal Board, and the chairman may | ||||||||||||||||||||||||||||||||||||
23 | assign members or hearing
officers to hold
hearings. Such |
| |||||||
| |||||||
1 | hearings shall be open to the public and shall be conducted in
| ||||||
2 | accordance with the rules of practice and procedure promulgated | ||||||
3 | by
the Board. In all cases the Board shall ensure that all | ||||||
4 | parties are notified
at least 60 days in advance of any | ||||||
5 | scheduled hearing date.
| ||||||
6 | (c) In all cases the Property Tax Appeal
The Board, on the | ||||||
7 | Board's
own motion or on motion of any party, shall
any member | ||||||
8 | or hearing officer
may require the
production of any books, | ||||||
9 | records, papers or other documents within the
possession or | ||||||
10 | control of any party that
are
may be material or relevant as | ||||||
11 | evidence in any pending
matter . The Board's rules,
and any | ||||||
12 | order requiring the production of documents pursuant thereto, | ||||||
13 | shall
provide a reasonable opportunity to all parties to review | ||||||
14 | the documents
produced and to introduce them in evidence
| ||||||
15 | pending before it and necessary for
the making of a just | ||||||
16 | decision .
| ||||||
17 | (Source: P.A. 76-689; 88-455.)
| ||||||
18 | (35 ILCS 200/16-175)
| ||||||
19 | Sec. 16-175. Case management and discovery procedures; | ||||||
20 | required
disclosure of information in certain cases; expert | ||||||
21 | witnesses;
subpoenas.
| ||||||
22 | (a) In cases involving a requested change of assessed value | ||||||
23 | of
$300,000 or more on non-farm property other than that | ||||||
24 | consisting solely
of 6 or fewer residential units, the | ||||||
25 | following procedures shall apply:
|
| |||||||
| |||||||
1 | (1) The
Property Tax Appeal Board shall schedule a case | ||||||
2 | management conference within 70
to 90 days after the | ||||||
3 | commencement of the appeal. The conference shall include
| ||||||
4 | the
appellant, the taxpayer of record if other than the | ||||||
5 | appellant, the State's
Attorney, and any intervening | ||||||
6 | taxing bodies. The parties shall discuss the
possible | ||||||
7 | settlement of the case. If a settlement cannot be reached | ||||||
8 | at the
conference, the Board shall issue a case management | ||||||
9 | order scheduling any
necessary discovery, any further | ||||||
10 | prehearing conferences as may be necessary,
and
the | ||||||
11 | hearing. The case management order shall provide for the | ||||||
12 | exchange among the
parties of the information concerning | ||||||
13 | any expert and lay witnesses as
enumerated
in Illinois | ||||||
14 | Supreme Court
Rule 213, subdivisions (f)(1) through | ||||||
15 | (f)(3), if such an exchange has not
already
occurred.
| ||||||
16 | (2) Within 60 days after each party's first filing in | ||||||
17 | the case, the
following
information and documents, if any, | ||||||
18 | within that party's possession and control,
shall be | ||||||
19 | submitted to the Property Tax Appeal Board and to each | ||||||
20 | opposing party:
| ||||||
21 | (A) Each party shall submit copies of any appraisal | ||||||
22 | or other written
estimate
of value pertaining to the | ||||||
23 | subject property that has a date of valuation within
| ||||||
24 | the period of 2 years prior to and through the subject | ||||||
25 | tax year. The board of
review need not, however, submit | ||||||
26 | appraisals or estimates of value not
commissioned by |
| |||||||
| |||||||
1 | it, which are in its file solely because of prior | ||||||
2 | submissions
by
the taxpayer.
| ||||||
3 | (B) The taxpayer shall submit any contracts and | ||||||
4 | closing
statements relating to a transfer of ownership | ||||||
5 | of the subject property within
the period of 2 years | ||||||
6 | prior to and through the subject tax year.
| ||||||
7 | (C) Each
party shall submit an affidavit attesting | ||||||
8 | that the information provided in
compliance with this | ||||||
9 | subdivision (a)(2) is complete to the best of that | ||||||
10 | party's
knowledge, information, and belief.
| ||||||
11 | (3) Discovery, including issuance of
subpoenas on the | ||||||
12 | Board's own motion or on request of any party, shall be
| ||||||
13 | allowed subject to the same rules as are applied in the
| ||||||
14 | circuit courts of the State, as near as may be.
| ||||||
15 | (b) The following procedures shall apply in all cases:
| ||||||
16 | (1) The name of any independent or controlled expert | ||||||
17 | witness, as defined in
Illinois Supreme Court Rule 213, | ||||||
18 | subsection (f), who will be called by any
party to testify
| ||||||
19 | at a hearing before the Property Tax Appeal Board and any | ||||||
20 | reports or documents
that will be used during the witness' | ||||||
21 | testimony
must be disclosed to the Board and to each | ||||||
22 | opposing party at least 30 days
prior
to the date of | ||||||
23 | hearing. The testimony of any witness whose identity, | ||||||
24 | report, or
documents have not been disclosed as required by | ||||||
25 | this subdivision (b)(1) shall
be
barred.
| ||||||
26 | (2) An appraisal or valuation report may be presented |
| |||||||
| |||||||
1 | and testified to by
any
qualified representative of either | ||||||
2 | a governmental office on whose behalf the
report was | ||||||
3 | prepared or an appraisal firm with which the original | ||||||
4 | author of the
report was affiliated. Any such | ||||||
5 | representative of a governmental
office or appraisal firm | ||||||
6 | shall, however, for all purposes related to his or her
| ||||||
7 | testimony,
accept the same responsibility as the original | ||||||
8 | author of the report for the
opinions and other matters | ||||||
9 | contained in the report.
| ||||||
10 | (c) In all cases the Chairman of the Property Tax Appeal | ||||||
11 | Board or
his or her designee may issue subpoenas . Subpoenas
| ||||||
12 | which shall be
served by any person
lawfully authorized to | ||||||
13 | serve a subpoena under the laws of the State of
Illinois. In | ||||||
14 | case of disobedience to a subpoena, the Board may petition any
| ||||||
15 | circuit court of the State for an order requiring the | ||||||
16 | attendance and testimony
of witnesses or production of | ||||||
17 | documents . Witnesses attending any hearing
held by the Property | ||||||
18 | Tax Appeal
Board, pursuant to any subpoena, shall be paid the | ||||||
19 | same fees and mileage that
are paid witnesses in the circuit | ||||||
20 | courts of the State.
| ||||||
21 | (Source: P.A. 83-1250; 88-455.)
| ||||||
22 | (35 ILCS 200/16-180)
| ||||||
23 | Sec. 16-180. Procedure for review and correction of | ||||||
24 | assessments
determination of correct assessment . (a) The | ||||||
25 | Property
Tax Appeal Board shall establish by rules an |
| |||||||
| |||||||
1 | expeditious
informal procedure for the
review and, if | ||||||
2 | necessary,
determination of the correction of the
correct | ||||||
3 | assessment of property which is the subject of an
appeal. The | ||||||
4 | rules of practice and procedure of the Property Tax
Appeal | ||||||
5 | Board shall differentiate cases involving a requested change of | ||||||
6 | assessed
value of $300,000 or more on non-farm property other | ||||||
7 | than that consisting
solely
of 6 or fewer residential units | ||||||
8 | from cases involving other categories of
property. In cases | ||||||
9 | involving only such other categories of property, the Board
| ||||||
10 | shall provide a simplified
The procedure, to the extent that | ||||||
11 | the Board considers practicable,
that shall eliminate formal | ||||||
12 | rules of pleading, practice and evidence . In
all other cases | ||||||
13 | the rules of evidence and motion practice as
applied in the | ||||||
14 | circuit courts of the State shall be applied in the procedure
| ||||||
15 | established by the Board. In all cases , and except
for any | ||||||
16 | reasonable filing fee determined by the Board, may provide that | ||||||
17 | costs
shall be in the discretion of the Board. | ||||||
18 | (b) In
cases subject to the simplified procedure under | ||||||
19 | subsection (a) of this
Section, the Property Tax Appeal Board | ||||||
20 | rules may provide that each party's
documentary evidence be | ||||||
21 | submitted to the Board, which shall furnish copies of
such | ||||||
22 | evidence to the other parties in advance of the hearing. In | ||||||
23 | cases not
subject to the simplified procedure, the rules of the | ||||||
24 | Board shall provide
that:
| ||||||
25 | (1) documentary evidence shall be directly exchanged | ||||||
26 | among the parties with
copies provided to the Board; and |
| |||||||
| |||||||
1 | (2) all petitions, motions, correspondence or other
| ||||||
2 | papers to be filed with the Board subsequent to the | ||||||
3 | original appellant's
petition shall be filed together with | ||||||
4 | a certificate of counsel or other proof
that copies thereof | ||||||
5 | have been
served directly upon all other parties in the | ||||||
6 | same manner as required in
practice
in the circuit courts | ||||||
7 | of the State. | ||||||
8 | (c) A copy of the appellant's petition
shall be mailed by | ||||||
9 | the clerk of the Property Tax Appeal Board to the board
of | ||||||
10 | review whose decision is being appealed. In all
cases where a | ||||||
11 | change in
assessed valuation of $100,000 or more is sought, the | ||||||
12 | board of review
shall
serve a copy of the petition on all | ||||||
13 | taxing districts as shown on the last
available tax bill. The | ||||||
14 | chairman of the Property Tax Appeal Board shall
provide for the | ||||||
15 | speedy hearing of all such appeals. Each appeal shall be
| ||||||
16 | limited to the grounds listed in the petition filed with the | ||||||
17 | Property Tax
Appeal Board. | ||||||
18 | (e) All appeals shall be
considered de novo based solely | ||||||
19 | upon the evidence, issues, and legal argument submitted to the
| ||||||
20 | Property Tax Appeal Board, without regard to whether such | ||||||
21 | evidence, issues, and
legal argument were previously submitted | ||||||
22 | to the board of review and the Property Tax Appeal Board shall | ||||||
23 | not be limited to the evidence presented to the board of review | ||||||
24 | of the county. A party participating in the hearing before the | ||||||
25 | Property Tax Appeal Board is entitled to introduce evidence | ||||||
26 | that is otherwise proper and admissible without regard to |
| |||||||
| |||||||
1 | whether that evidence has previously been introduced at a | ||||||
2 | hearing before the board of review of the county. Where no | ||||||
3 | complaint has been made to the board
of review of the county | ||||||
4 | where the property is located
and the appeal is
based solely on | ||||||
5 | the effect of an equalizing factor assigned to all property
or | ||||||
6 | to a class of property by the board of review, the
Property Tax | ||||||
7 | Appeal
Board shall not grant a reduction in assessment greater | ||||||
8 | than the
amount that was added as the result of the equalizing | ||||||
9 | factor.
| ||||||
10 | The provisions added to this Section by this amendatory Act | ||||||
11 | of the 93rd
General Assembly shall be construed as declaratory | ||||||
12 | of existing law and not as a
new enactment.
| ||||||
13 | (Source: P.A. 93-248, eff. 7-22-03; 93-758, eff. 7-16-04.)
| ||||||
14 | (35 ILCS 200/16-185)
| ||||||
15 | Sec. 16-185. Presumption and burden of proof; decisions.
| ||||||
16 | (a) The assessment
resulting from the decision of the board | ||||||
17 | of review shall be presumed to be
correct and legal, but the | ||||||
18 | presumption is rebuttable. When market value is the
subject of | ||||||
19 | the appeal, the appellant shall have the burden of proving any
| ||||||
20 | contested matter of fact by a preponderance of the evidence. | ||||||
21 | When uniformity is
the basis of the appeal, the appellant shall
| ||||||
22 | have the burden of proving any contested matter of fact by | ||||||
23 | clear and convincing
evidence. When market value is the basis | ||||||
24 | of the appeal, the Property Tax
Appeal Board shall consider the | ||||||
25 | appellant's valuation claim without
regard to the correctness |
| |||||||
| |||||||
1 | of any practice, procedure, or method of valuation
followed by | ||||||
2 | the assessor or board of review in making or reviewing the
| ||||||
3 | assessment, and without regard to the intent or motivation of
| ||||||
4 | any assessing official.
| ||||||
5 | (b) The Property Tax Appeal Board shall make a decision in | ||||||
6 | each
appeal or
case appealed to it, and the decision shall be | ||||||
7 | based upon equity and the
weight
of evidence and not upon | ||||||
8 | constructive fraud, and the decision shall be
binding upon
| ||||||
9 | appellant and officials of government. The extension of taxes | ||||||
10 | on any
assessment so appealed shall not be delayed by any | ||||||
11 | proceeding before the Board,
and, in case the assessment is | ||||||
12 | altered by the Board, any taxes extended upon
the unauthorized | ||||||
13 | assessment or part thereof shall be abated, or, if already
| ||||||
14 | paid, shall be refunded with interest as provided in Section | ||||||
15 | 23-20.
| ||||||
16 | The decision or order of the Property Tax Appeal Board in | ||||||
17 | any such
appeal, shall, within 10 days thereafter, be certified | ||||||
18 | at no charge to
the appellant and to the proper authorities, | ||||||
19 | including the board of
review or board of appeals whose | ||||||
20 | decision was appealed, the county clerk
who extends taxes
upon | ||||||
21 | the assessment in question, and the county collector who | ||||||
22 | collects
property taxes upon such assessment.
| ||||||
23 | (c) If no complaint has been made to the board of review of | ||||||
24 | the county
where
the property is located and the appeal is | ||||||
25 | based solely on the
effect of an equalizing factor assigned to | ||||||
26 | all property or to a class of
property by the board of review, |
| |||||||
| |||||||
1 | the Property Tax Appeal Board shall not
grant a reduction in | ||||||
2 | assessment greater than the amount that was added as
the result | ||||||
3 | of the equalizing factor.
| ||||||
4 | (d) If the Property Tax Appeal Board renders a decision | ||||||
5 | lowering the
assessment of a particular parcel after the | ||||||
6 | deadline for filing complaints
with the board of review or | ||||||
7 | board of appeals or after adjournment of the
session of
the | ||||||
8 | board of review or board of appeals at which assessments for | ||||||
9 | the
subsequent year are
being considered, the taxpayer may, | ||||||
10 | within 30 days after the date of
written notice of the Property | ||||||
11 | Tax Appeal Board's decision, appeal the
assessment for the | ||||||
12 | subsequent year directly to the Property Tax
Appeal Board.
| ||||||
13 | (e) If the Property Tax Appeal Board renders a decision | ||||||
14 | lowering the
assessment of a particular parcel on which a | ||||||
15 | residence
occupied by the
owner is situated, such reduced | ||||||
16 | assessment, subject to equalization, shall
remain in effect for | ||||||
17 | the remainder of the general assessment period as provided
in | ||||||
18 | Sections 9-215 through 9-225, unless that parcel is | ||||||
19 | subsequently sold in
an arm's length transaction establishing a | ||||||
20 | fair cash value for the parcel that
is different from the fair | ||||||
21 | cash value on which the Board's assessment is
based, or unless | ||||||
22 | the decision of the Property Tax Appeal Board is reversed
or | ||||||
23 | modified upon review.
| ||||||
24 | (Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff. | ||||||
25 | 8-14-96.)
|
| |||||||
| |||||||
1 | (35 ILCS 200/16-186 new)
| ||||||
2 | Sec. 16-186. Limitation on assessment level claims in | ||||||
3 | counties that
classify.
| ||||||
4 | (a) Notwithstanding any other provision of this Code, | ||||||
5 | except as otherwise
provided in this Section, in appeals | ||||||
6 | arising in counties that classify
property
for purposes of | ||||||
7 | taxation pursuant to an ordinance adopted in accordance with
| ||||||
8 | Section 9-150, the Property Tax Appeal Board shall have no | ||||||
9 | jurisdiction to
consider whether a level of assessment other | ||||||
10 | than the level specified in the
classifying ordinance should | ||||||
11 | apply to the property which is the subject of the
appeal. Such | ||||||
12 | issues shall not be considered by the Property Tax Appeal Board | ||||||
13 | in
its review and correction of assessments under Sections | ||||||
14 | 16-180 and 16-185 and
related Sections.
| ||||||
15 | (b) The limitation provided in this Section shall not apply | ||||||
16 | in
cases where the only subject of the appeal is a property | ||||||
17 | assessed within any
classification that includes single family | ||||||
18 | residences under the ordinance
adopted in accordance with | ||||||
19 | Section 9-150. Nothing in this
subsection, however, shall be | ||||||
20 | construed to accord presumptive validity to
Department
ratio
| ||||||
21 | studies of property within any classification that includes | ||||||
22 | single family
residences nor shall this subsection be construed | ||||||
23 | as
prohibiting the introduction of evidence or argument by any | ||||||
24 | party disputing the
methodology or conclusions of these | ||||||
25 | studies.
|
| |||||||
| |||||||
1 | (35 ILCS 200/17-10)
| ||||||
2 | Sec. 17-10. Sales ratio studies.
| ||||||
3 | (a) The Department shall monitor the
quality of local | ||||||
4 | assessments by designing, preparing and using ratio studies,
| ||||||
5 | and shall use the results as the basis for equalization | ||||||
6 | decisions. In
compiling sales ratio studies, the Department | ||||||
7 | shall exclude from the reported
sales price of any property any | ||||||
8 | amounts included for personal property and,
for sales occurring | ||||||
9 | through December 31, 1999, shall exclude
seller paid points. | ||||||
10 | The Department shall not include in its sales ratio
studies | ||||||
11 | sales of property which have been platted and for which an | ||||||
12 | increase in
the assessed valuation is restricted by Section | ||||||
13 | 10-30.
The Department shall not include in its sales ratio | ||||||
14 | studies the initial sale
of residential property that has been | ||||||
15 | converted to condominium property.
| ||||||
16 | When the declaration
required under the Real Estate | ||||||
17 | Transfer Tax Law contains financing information
required under | ||||||
18 | Section 31-25, the Department shall adjust sales prices to
| ||||||
19 | exclude seller-paid points and shall adjust sales prices to | ||||||
20 | "cash value" when
seller related financing is used that is | ||||||
21 | different than the prevailing cost of
cash. The prevailing cost | ||||||
22 | of cash for sales occurring on or after January 1,
1992 shall | ||||||
23 | be established as the monthly average 30-year fixed Primary | ||||||
24 | Mortgage
Market Survey rate for the North Central Region as | ||||||
25 | published weekly by the
Federal Home Loan Mortgage Corporation, | ||||||
26 | as computed by the Department, or such
other rate as determined |
| |||||||
| |||||||
1 | by the Department. This rate shall be known as the
survey rate. | ||||||
2 | For sales occurring on or after January 1, 1992, through
| ||||||
3 | December 31, 1999, adjustments in
the prevailing cost of cash | ||||||
4 | shall be made only after the survey rate has been
at or above | ||||||
5 | 13% for 12 consecutive months and will continue until the | ||||||
6 | survey
rate has been below 13% for 12 consecutive months.
For | ||||||
7 | sales occurring on or after January 1, 2000, adjustments for | ||||||
8 | seller paid
points and adjustments in the prevailing cost of | ||||||
9 | cash shall be made only after
the survey rate has been at or | ||||||
10 | above 13% for 12 consecutive months and will
continue until the | ||||||
11 | survey rate has been below 13% for 12 consecutive months.
The | ||||||
12 | Department shall make
public its adjustment procedure upon | ||||||
13 | request.
| ||||||
14 | (b) The
General Assembly finds and declares that it has | ||||||
15 | been and is the policy of this
State that ratio studies by the | ||||||
16 | Department pursuant to this Section and related
Sections are | ||||||
17 | designed and conducted for purposes of the State equalization
| ||||||
18 | process as set forth in Article 17 of this Code. | ||||||
19 | Notwithstanding any other
provision of this Code, except as | ||||||
20 | otherwise provided in this Section, no ratio
studies conducted | ||||||
21 | pursuant to any provision of this Code by the Department
shall
| ||||||
22 | be admitted in evidence in assessment appeal proceedings before | ||||||
23 | boards of
review
or the Property Tax Appeal Board under Article | ||||||
24 | 16 of this Code. The studies by
the Department, and any | ||||||
25 | conclusions based on those studies, shall not be
considered by | ||||||
26 | the Property Tax Appeal Board under Sections 16-180 and
16-185 |
| |||||||
| |||||||
1 | and related Sections or by boards of review under Sections | ||||||
2 | 16-20,
16-95, and related Sections.
| ||||||
3 | (c) Nothing in subsection (b) of this Section prohibits | ||||||
4 | boards of review
or
the Property Tax Appeal Board from | ||||||
5 | complying with the requirement of Section
9-145, where | ||||||
6 | applicable, that property in designated counties be valued at
| ||||||
7 | "33-1/3%" of its "fair cash value" as defined in this Code.
| ||||||
8 | (d) In cases arising in counties that classify property for | ||||||
9 | purposes of
taxation pursuant to an ordinance adopted in | ||||||
10 | accordance with Section 9-150, the
limitation provided in | ||||||
11 | subsection (b) of this Section shall not apply where the
only | ||||||
12 | subject of the appeal is a property assessed within
any | ||||||
13 | classification that includes single family residences under | ||||||
14 | the ordinance
adopted in accordance with Section 9-150. Nothing | ||||||
15 | in this
subsection, however, shall be construed to accord | ||||||
16 | presumptive validity to
Department
studies of property within | ||||||
17 | any classification that includes single family
residences nor | ||||||
18 | shall this subsection be construed as prohibiting the
| ||||||
19 | introduction of evidence or argument by any party disputing the | ||||||
20 | methodology or
conclusions of those studies.
| ||||||
21 | (Source: P.A. 91-555, eff. 1-1-00.)
| ||||||
22 | (35 ILCS 200/18-53 new)
| ||||||
23 | Sec. 18-53. Recovery of revenue lost due to tax refunds.
| ||||||
24 | (a) When a taxing district is required to refund a portion | ||||||
25 | of the property
tax
revenue distributed to that taxing district
|
| |||||||
| |||||||
1 | because of a decision of the Property Tax Appeal Board, an
| ||||||
2 | assessment or exemption decision of the Department of Revenue, | ||||||
3 | a court order
issued
pursuant to an assessment valuation | ||||||
4 | complaint under subdivision (b)(3) of
Section 23-15, or
an | ||||||
5 | administrative decision of a local assessing official reducing | ||||||
6 | the
assessed value of a property within the district, that | ||||||
7 | taxing district may,
without referendum, adopt a levy to | ||||||
8 | recapture the revenue lost by the
refund or refunds. The | ||||||
9 | recapture levy must not exceed an amount equal to the
aggregate | ||||||
10 | refunds paid by the district for the prior fiscal year. Within | ||||||
11 | 45
days after a request by a taxing district, the county | ||||||
12 | treasurer must certify
the aggregate refunds paid by a taxing | ||||||
13 | district for purposes of this Section.
For purposes of the | ||||||
14 | Property Tax Extension Limitation Law, the taxing
district's | ||||||
15 | aggregate extension base shall not include the recapture
levy | ||||||
16 | authorized under this Section.
| ||||||
17 | (b) Whenever the county treasurer certifies aggregate | ||||||
18 | refunds at the request
of
a taxing district under this Section, | ||||||
19 | the treasurer shall keep records of the
individual refunds | ||||||
20 | included in the aggregate. All such information shall be
| ||||||
21 | provided to the county clerk. The county clerk shall keep a | ||||||
22 | record of such
information and of any recapture levy that may | ||||||
23 | thereafter be extended, so that
the amount of such extension | ||||||
24 | may be distinguished from any other levies and
extensions for | ||||||
25 | that district. The county treasurer's and the county clerk's
| ||||||
26 | records under this Section shall be available to the public |
| |||||||
| |||||||
1 | upon request.
| ||||||
2 | (c) Any taxpayer who has received a refund of taxes paid on | ||||||
3 | his or her
property,
which refund has been included in a | ||||||
4 | recapture levy by a particular taxing
district under this | ||||||
5 | Section, shall have the right to have the extension of such
| ||||||
6 | district's levy against his or her property abated to the | ||||||
7 | extent such extension
exceeds $500. The abatement shall be | ||||||
8 | granted only upon application as provided
in this Section. For | ||||||
9 | purposes of this Section,
the "property" for which the | ||||||
10 | recapture extension may be abated is defined
as one or more | ||||||
11 | parcels which were the subject of a consolidated refund. If the
| ||||||
12 | taxing district's recapture levy and extension was made in a | ||||||
13 | lesser amount than
the aggregate of all refunds certified by | ||||||
14 | the treasurer for that district, each
abatement shall reflect | ||||||
15 | that same proportionate reduction.
| ||||||
16 | (d) A taxpayer
seeking an abatement under this Section | ||||||
17 | shall apply to the county treasurer no
later than the due date | ||||||
18 | under Section 23-10 for tax
objection complaints regarding tax | ||||||
19 | levies of the year for which the recapture
levy was extended. | ||||||
20 | The county treasurer may prescribe the form in which the
| ||||||
21 | application shall be made. The application shall include a copy | ||||||
22 | of the decision
or order that gave rise to the refund and shall | ||||||
23 | specify the abatement claimed.
The treasurer, assisted if | ||||||
24 | necessary by the county clerk, shall confirm whether
the refund | ||||||
25 | identified in the application was included within the | ||||||
26 | appropriate
treasurer's certification of aggregate refunds, |
| |||||||
| |||||||
1 | and upon such confirmation the
abatement shall be allowed as | ||||||
2 | provided in this Section. If the taxes abated
have
been paid | ||||||
3 | they shall be refunded. If the treasurer cannot determine | ||||||
4 | whether the
application should be allowed, or otherwise denies | ||||||
5 | the application, any
taxpayer
who has paid the tax subject to | ||||||
6 | the claimed abatement may petition the circuit
court for a | ||||||
7 | refund in the time and manner provided in Section 20-175. Any
| ||||||
8 | refund
granted pursuant to an abatement shall not be included | ||||||
9 | in a recapture levy
under this Section.
| ||||||
10 | (e) The county treasurer and county clerk shall mark their | ||||||
11 | records to reflect
any abatement under this Section.
| ||||||
12 | Section 99. Effective date. This Act takes effect upon | ||||||
13 | becoming law.
|