Full Text of HB0250 96th General Assembly
HB0250ham001 96TH GENERAL ASSEMBLY
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Rep. Kevin Joyce
Filed: 3/27/2009
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09600HB0250ham001 |
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LRB096 04406 HLH 24349 a |
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| AMENDMENT TO HOUSE BILL 250
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| AMENDMENT NO. ______. Amend House Bill 250 on page 1, line | 3 |
| 5, by replacing "Section 9-85" with "Sections 9-80 and 9-85"; | 4 |
| and
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| on page 1, immediately below line 5, by inserting the | 6 |
| following:
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| "(35 ILCS 200/9-80)
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| Sec. 9-80. Authority to revise assessments; Counties of | 9 |
| less than 3,000,000. The chief county assessment officer in | 10 |
| counties with less than 3,000,000
inhabitants shall have the | 11 |
| same authority as the township or multi-township
assessor to | 12 |
| assess and to make changes or alterations in the assessment of
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| property, and shall assess and make such changes or alterations | 14 |
| in the
assessment of property as though originally made. | 15 |
| Changes by the chief county
assessment officer in valuations | 16 |
| shall be noted in a column provided, and no
change shall be |
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| made in the original assessor's figures.
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| When the chief county assessment officer or his or her | 3 |
| deputy views property
for the purposes of assessing the | 4 |
| property or determining whether a change or
alteration in the | 5 |
| assessment of the property is required, he or she shall give
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| notice to the township assessor by U.S. Mail at least 5 days | 7 |
| but not more than
30 days prior to the viewing, so that the | 8 |
| assessor may arrange to be present at
the viewing. He or she | 9 |
| shall also give notice to owners of the properties by
means of | 10 |
| notices in a paper of general circulation in the township. The
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| notices shall state the chief county assessment officer's | 12 |
| intention to view the
property but need not specify the date | 13 |
| and time of the viewing. When the chief
county assessment | 14 |
| officer or his or her deputy is present at the property to be
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| viewed, immediately prior to the viewing, he or she shall make | 16 |
| a reasonable
effort to ascertain if the owner or his or her | 17 |
| representative, or the assessor,
are on the premises and to | 18 |
| inform them of his or her intention to view the
property. | 19 |
| Failure to provide notice to the township assessor and owner | 20 |
| shall
not of and by itself invalidate any change in an | 21 |
| assessment. A viewing under
this Section and Section 9-155 | 22 |
| means actual viewing of the visible property in
its entirety | 23 |
| from, on or at the site of the property.
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| On or before October 1, 2009, the chief county assessment | 25 |
| officer in Madison County and in St. Clair County shall | 26 |
| reassess all property in the respective county for which 2009 |
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| is not the general assessment year. | 2 |
| All changes and alterations in the assessment of property | 3 |
| shall be subject to
revision by the board of review in the same | 4 |
| manner that original assessments
are reviewed.
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| (Source: P.A. 81-0838; 81-1055; 81-1509; 88-455.)"; and
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| on page 2, by replacing lines 7 through 11 with the following: | 7 |
| " (b) On or before October 1, 2009, the county assessor | 8 |
| shall reassess all property in the county for which 2009 is not | 9 |
| a general assessment year. The reassessments shall be based | 10 |
| upon data that uses the most recent ascertainable sales and | 11 |
| market data available, including sales that have occurred both | 12 |
| before and after the January 1, 2009 lien date. In arriving at | 13 |
| fair market value, sales prices of property not reflective of | 14 |
| market values should be eliminated or adjusted to remove the | 15 |
| effect of factors that may distort those values, including, but | 16 |
| not limited to, sales to related parties, property assemblages, | 17 |
| foreclosure or other forced sales, or sales reflecting market | 18 |
| values influenced by misrepresentation or fraud. In the 2 years | 19 |
| subsequent to this reassessment only, an annual factor may be | 20 |
| applied to property within the county, provided all of the | 21 |
| following requirements are met before a factor is applied: | 22 |
| (1) No factor shall be applied to any property within | 23 |
| the county if the preceding year's equalization factor for | 24 |
| the county as determined by the Illinois Department of | 25 |
| Revenue was 2.475 or higher. |
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| (2) Factors must be calculated based upon the most | 2 |
| recent ascertainable sales and market data available | 3 |
| within a specific assessor neighborhood code and | 4 |
| sub-classification of property, and must be applied on that | 5 |
| localized basis of combined neighborhood code and | 6 |
| sub-classification. | 7 |
| (3) Factors must be initially proposed by the local | 8 |
| township assessor or, in cases where there is no local | 9 |
| township assessor, then a factor may be initially proposed | 10 |
| by the county assessor or supervisor of assessments. | 11 |
| (4) Each taxpayer to be affected shall be given | 12 |
| individual notice specifying the reason for the | 13 |
| application of a factor and the basis or bases upon which | 14 |
| the factor was derived, including references to any data | 15 |
| used to support the calculation of the factor, the amount | 16 |
| of the factor, and the appeal process and time-line | 17 |
| available to the taxpayer to object to the factor and its | 18 |
| resulting reassessment value. This notice shall be mailed | 19 |
| 30 days prior to the factor hearing described in | 20 |
| sub-paragraph (6) of this Section. | 21 |
| (5) The county assessor shall publish the data used to | 22 |
| calculate the factor and make all underlying data used, and | 23 |
| all data considered but ultimately determined to be | 24 |
| excluded, available for inspection, copying, and review by | 25 |
| all taxpayers, at no cost to the taxpayers or to their duly | 26 |
| authorized representatives. |
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| (6) Factors are required to be approved at a public | 2 |
| hearing before the Commissioners of the Board of Review, | 3 |
| prior to their imposition. At this hearing, the county | 4 |
| assessor shall testify under oath concerning the data the | 5 |
| assessor's office used, more particularly described in | 6 |
| sub-paragraph (2) of this Section, shall verify the source | 7 |
| and accuracy of this information, and shall explain the | 8 |
| conclusions reached necessitating the request for a factor | 9 |
| to be imposed upon a particular sub-classification in an | 10 |
| assessor neighborhood code. Any taxpayer within the county | 11 |
| shall have standing at this hearing to object to the county | 12 |
| assessor's request for imposition of any factor, and shall | 13 |
| be allowed to present evidence supporting the taxpayer's | 14 |
| claim. If the Commissioners of the Board of Review do not | 15 |
| approve a factor by unanimous vote, then no factor shall be | 16 |
| applied to that sub-classification of property in that | 17 |
| assessor neighborhood code for that year. ".
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