Full Text of HB4799 96th General Assembly
HB4799 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 HB4799
Introduced 1/12/2010, by Rep. Mark H. Beaubien, Jr. SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that, if a county with less than 3,000,000 inhabitants sends a mailed assessment valuation notice to all taxpayers every year, then (i) in general assessment years the county is required to include property on the published assessment list only if value of the property has changed for a reason other than township equalization, (ii) the entire assessment roll must be published by township on the county's website, and (iii) the county must place a quarter page advertisement in the newspaper being used for publishing assessments in the township noting the location of the full assessment roll on the county's website. 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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HB4799 |
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LRB096 16306 HLH 31564 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 |
| Section 12-10 as follows:
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| (35 ILCS 200/12-10)
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| Sec. 12-10. Publication of assessments; counties of less | 8 |
| than 3,000,000. In
counties with less than 3,000,000 | 9 |
| inhabitants, as soon as the chief county
assessment officer has | 10 |
| completed the assessment in the county or in the
assessment | 11 |
| district, he or she shall, in each year of a general | 12 |
| assessment,
publish for the county or assessment district a | 13 |
| complete list of the
assessment, by townships if so organized. | 14 |
| In years other than years of a
general assessment, the chief | 15 |
| county assessment officer shall publish a list of
property for | 16 |
| which assessments have been added or changed since the | 17 |
| preceding
assessment, together with the amounts of the | 18 |
| assessments, except that
publication of individual assessment | 19 |
| changes shall not be required if the
changes result from | 20 |
| equalization by the supervisor of assessments under Section
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| 9-210, or Section 10-200, in which case the list shall include | 22 |
| a general
statement indicating that assessments have been | 23 |
| changed because of the
application of an equalization factor |
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HB4799 |
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LRB096 16306 HLH 31564 b |
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| and shall set forth the percentage of
increase or decrease | 2 |
| represented by the factor. The publication shall be made
on or | 3 |
| before December 31 of that year, and shall be printed in some | 4 |
| public
newspaper or newspapers published in the county. In | 5 |
| every township or
assessment district in which there is | 6 |
| published one or more newspapers of
general circulation, the | 7 |
| list of that township shall be published in one of the
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| newspapers.
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| If a county sends a mailed assessment valuation notice to | 10 |
| all taxpayers every year, in general assessment years the | 11 |
| county is required to include property on the published | 12 |
| assessment list only if value of the property has changed for a | 13 |
| reason other than township equalization. If this option is | 14 |
| chosen by a county, then the entire assessment roll must be | 15 |
| published by township on the county's website, and the county | 16 |
| must place a quarter page advertisement in the newspaper being | 17 |
| used for publishing assessments in the township noting the | 18 |
| location of the full assessment roll on the county's website. | 19 |
| At the top of the list of assessments there shall be a | 20 |
| notice in
substantially the following form printed in type no | 21 |
| smaller than eleven point:
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| "NOTICE TO TAXPAYERS
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| Median Level of Assessment--(insert here the median level | 24 |
| of assessment
for the assessment district)
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| Your property is to be assessed at the above listed median | 26 |
| level of
assessment for the assessment district. You may check |
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HB4799 |
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LRB096 16306 HLH 31564 b |
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| the accuracy of your
assessment by dividing your assessment by | 2 |
| the median level of assessment. The
resulting value should | 3 |
| equal the estimated fair cash value of your property.
If the | 4 |
| resulting value is greater than the estimated fair cash value | 5 |
| of your
property, you may be over-assessed. If the resulting | 6 |
| value is less than the
fair cash value of your property, you | 7 |
| may be under-assessed. You may appeal
your assessment to the | 8 |
| Board of Review."
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| The newspaper shall furnish to the local assessment | 10 |
| officers as many
copies of the paper containing the assessment | 11 |
| list as they may require.
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| (Source: P.A. 86-415; 86-1481; 87-1189; 88-455.)
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| Section 99. Effective date. This Act takes effect upon | 14 |
| becoming law.
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