Full Text of HB1883 97th General Assembly
HB1883sam003 97TH GENERAL ASSEMBLY | Sen. Susan Garrett Filed: 5/31/2011
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| 1 | | AMENDMENT TO HOUSE BILL 1883
| 2 | | AMENDMENT NO. ______. Amend House Bill 1883 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Section 10-380 and by adding Sections 9-275 and 16-181 as | 6 | | follows: | 7 | | (35 ILCS 200/9-275 new) | 8 | | Sec. 9-275. Erroneous homestead exemptions. | 9 | | (a) If, upon determination by the chief county assessment | 10 | | officer, any person or entity that was not eligible to receive | 11 | | a homestead exemption under Article 15 of this Code was granted | 12 | | one homestead exemption in error for real property in any year | 13 | | or years not to exceed the 3 assessment years prior to the | 14 | | assessment year in which the determination is made, then the | 15 | | chief county assessment officer may cause to be served on the | 16 | | person to whom the most recent tax bill was mailed a notice of |
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| 1 | | intent to record a tax lien against the property with respect | 2 | | to which the erroneous homestead exemption was granted. | 3 | | (b) If, upon determination by the chief county assessment | 4 | | officer, any person or entity that was not eligible to receive | 5 | | a homestead exemption under Article 15 of this Code was granted | 6 | | 2 homestead exemptions in error for real property in any year | 7 | | or years not to exceed the 3 assessment years prior to the | 8 | | assessment year in which the determination is made, then the | 9 | | chief county assessment officer may cause to be served on the | 10 | | person to whom the most recent tax bill was mailed a notice of | 11 | | intent to record a tax lien against the property with respect | 12 | | to which the erroneous homestead exemption was granted. | 13 | | (c) If, upon determination by the chief county assessment | 14 | | officer, any person or entity that was not eligible to receive | 15 | | a homestead exemption under Article 15 of this Code was granted | 16 | | 3 or more homestead exemptions in error for real property in | 17 | | any year or years not to exceed the 6 assessment years prior to | 18 | | the assessment year in which the determination is made, then | 19 | | the chief county assessment officer may cause to be served on | 20 | | the person to whom the most recent tax bill was mailed a notice | 21 | | of intent to record a tax lien against the property with | 22 | | respect to which the erroneous homestead exemption was granted. | 23 | | (d) The notice of intent to record a tax lien described in | 24 | | subsections (a), (b), and (c) of this Section shall identify | 25 | | the property against which the lien is being sought and shall | 26 | | identify the assessment years in which the erroneous homestead |
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| 1 | | exemption was granted. | 2 | | In counties with 3,000,000 or more inhabitants, the notice | 3 | | must also include a form that the property owner may return to | 4 | | the chief county assessment officer to request a hearing. The | 5 | | property owner may request a hearing by returning the form | 6 | | within 30 days after service. The hearing shall be held within | 7 | | 90 days after the property owner is served. The chief county | 8 | | assessment officer shall promulgate rules of service and | 9 | | procedure for the hearing. The chief county assessment officer | 10 | | must generally follow rules of evidence and practices that | 11 | | prevail in the county circuit courts, but, because of the | 12 | | nature of these proceedings, the chief county assessment | 13 | | officer is not bound by those rules in all particulars. The | 14 | | chief county assessment officer shall appoint a hearing officer | 15 | | to oversee the hearing. The property owner shall be allowed to | 16 | | present evidence to the hearing officer at the hearing. After | 17 | | taking into consideration all the relevant testimony and | 18 | | evidence, the hearing officer shall make an administrative | 19 | | decision on whether the property owner was erroneously granted | 20 | | a homestead exemption for the assessment year or years in | 21 | | question. The property owner may appeal the hearing officer's | 22 | | ruling to the circuit court of the county where the property is | 23 | | located under the Administrative Review Law. | 24 | | In counties with less than 3,000,000 million inhabitants, | 25 | | the notice must also include a form that the property owner may | 26 | | return to the board of review to request a hearing. The |
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| 1 | | property owner may request a hearing by returning the form | 2 | | within 30 days after service. The hearing shall be held within | 3 | | 90 days after the property owner is served. The board of review | 4 | | shall follow its normal practices and procedures in conducting | 5 | | the hearing. The property owner shall be allowed to present | 6 | | evidence to board of review. After taking into consideration | 7 | | all of the relevant testimony and evidence, the board of review | 8 | | shall issue a decision on whether the property owner was | 9 | | erroneously granted a homestead exemption for the assessment | 10 | | year or years in question. The property owner may appeal the | 11 | | board of review's ruling to the circuit court of the county | 12 | | where the property is located under the Administrative Review | 13 | | Law. | 14 | | (e) A lien imposed under this Section shall be filed with | 15 | | the county clerk and the county recorder of deeds, but may not | 16 | | be filed sooner than 45 days after the notice was delivered to | 17 | | the property owner if the property owner does not request a | 18 | | hearing, or, until the conclusion of the hearing and all | 19 | | appeals if the property owner does request a hearing. | 20 | | (1) When a lien is filed pursuant to subsection (a) of | 21 | | this Section, the arrearages of taxes that might have been | 22 | | assessed, plus 5% interest per annum, shall be charged | 23 | | against the property by the county clerk. | 24 | | (2) When a lien is filed pursuant to subsection (b) of | 25 | | this Section, the arrearages of taxes that might have been | 26 | | assessed, plus a penalty of 25% of the total amount of |
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| 1 | | unpaid taxes for each year and 10% interest per annum, | 2 | | shall be charged against the property by the county clerk. | 3 | | (3) When a lien is filed pursuant to subsection (c) of | 4 | | this Section, the arrearages of taxes that might have been | 5 | | assessed, plus a penalty of 40% of the total amount of | 6 | | unpaid taxes for each year and 15% interest per annum, | 7 | | shall be charged against the property by the county clerk. | 8 | | (f) If the erroneous homestead exemption was granted as a | 9 | | result of a clerical error or omission on the part of the chief | 10 | | county assessment officer, and if the owner has paid its tax | 11 | | bills as received for the year or years in which the error | 12 | | occurred, then the interest and penalties authorized by this | 13 | | Section shall not be chargeable to the owner. However, nothing | 14 | | in this Section shall prevent the collection of the principal | 15 | | amount of back taxes due and owing. | 16 | | (g) If, at the hearing, the property owner establishes that | 17 | | it is a bona fide purchaser of the property for value, and | 18 | | without notice of the erroneous homestead exemption, the | 19 | | property owner shall not be liable for any unpaid back taxes, | 20 | | interest, or penalties for the period of time prior to the date | 21 | | that the property owner purchased the property. A certified | 22 | | title to the property that is issued by the county clerk or | 23 | | county recorder of deeds and is free and clear of any liens | 24 | | imposed under subsections (a), (b), or (c) of this Section, | 25 | | shall be prima facie evidence that the property owner is | 26 | | without notice of the erroneous homestead exemption. |
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| 1 | | (h) When a lien is filed pursuant to subsection (e) of this | 2 | | Section, the chief county assessment officer shall mail a copy | 3 | | of the lien to the person to whom the most recent tax bill was | 4 | | mailed and the outstanding liability created by such a lien is | 5 | | due and payable within 30 days after the mailing of the lien by | 6 | | the chief county assessment officer. This liability is deemed | 7 | | delinquent and shall bear interest beginning on the day after | 8 | | the due date. Any such liability deemed delinquent after that | 9 | | due date shall bear interest at the rate of 1.5% per month or | 10 | | portion thereof until paid. | 11 | | (i) The unpaid taxes shall be paid to the appropriate | 12 | | taxing districts. Interest shall be paid to the county where | 13 | | the property is located. The penalty shall be paid to the chief | 14 | | county assessment officer's office for the administration of | 15 | | the provisions of this amendatory Act of the 97th General | 16 | | Assembly. | 17 | | (j) For purposes of this Section, "homestead exemption" | 18 | | means an exemption under Section 15-165 (disabled veterans), | 19 | | 15-167 (returning veterans), 15-169 (disabled veterans | 20 | | standard homestead), 15-170 (senior citizens), 15-172 (senior | 21 | | citizens assessment freeze), 15-175 (general homestead), | 22 | | 15-176 (alternative general homestead), or 15-177 (long-time | 23 | | occupant). | 24 | | (35 ILCS 200/10-380) | 25 | | Sec. 10-380. For the taxable years 2006 and thereafter , |
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| 1 | | 2007, 2008, and 2009 , the chief county assessment officer in | 2 | | the county in which property subject to a PPV Lease is located | 3 | | shall apply the provisions of 10-370(b)(i) and 10-375(c)(i) of | 4 | | this Division 14 in assessing and determining the value of any | 5 | | PPV Lease for purposes of the property tax laws of this State. | 6 | | (Source: P.A. 94-974, eff. 6-30-06.) | 7 | | (35 ILCS 200/16-181 new) | 8 | | Sec. 16-181. Stipulation to revised assessment. The board | 9 | | of review whose decision is being appealed may, at its | 10 | | discretion, enter into discussions with a taxpayer aimed at | 11 | | achieving a stipulated revised assessment upon the property, | 12 | | either prior to or after receipt of the taxpayer's petition | 13 | | from the Property Tax Appeal Board. If such discussions | 14 | | commence prior to the board of review's receipt of the | 15 | | taxpayer's petition from the Property Tax Appeal Board, the | 16 | | taxpayer shall provide the board of review with such evidence | 17 | | of the taxpayer's timely filing of its appeal before the | 18 | | Property Tax Appeal Board as the board of review may request, | 19 | | including but not limited to a copy of the taxpayer's petition | 20 | | as filed with the Property Tax Appeal Board. If, after | 21 | | discussions have been entered into, the taxpayer and the board | 22 | | of review propose to stipulate to a revised assessment of the | 23 | | property, and if the original complaint requested a reduction | 24 | | in assessed value of more than $100,000, then the board of | 25 | | review shall first serve a copy of the proposed stipulation or |
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| 1 | | assessment agreement on all taxing districts as shown on the | 2 | | last available property tax bill, along with a copy of the | 3 | | taxpayer's petition as provided to the board of review and all | 4 | | other evidence used to reach the settlement. The taxing | 5 | | districts so served shall have a period of 45 days after the | 6 | | postmark date of the notice from the board of review to file a | 7 | | written objection to the proposal, stating the reasons for the | 8 | | objection, with the board of review. Failure of a taxing | 9 | | district to object to the proposed assessment within the 45-day | 10 | | objection period shall be considered acceptance of the proposed | 11 | | assessment. Upon the later of (i) the expiration of the 45-day | 12 | | objection period or (ii) written resolution of any timely filed | 13 | | written objection received from a taxing district, the board of | 14 | | review shall provide the proposed stipulation or assessment | 15 | | agreement to the Property Tax Appeal Board along with a | 16 | | certificate of service affirming that all taxing districts have | 17 | | been notified of the proposed stipulation or assessment | 18 | | agreement, and that no timely written objections to the | 19 | | stipulation or assessment agreement have been received or that | 20 | | any such objections have been fully resolved. The certificate | 21 | | of service shall be signed by a member of the board of review | 22 | | or the clerk of the board of review. Within 120 days after the | 23 | | Property Tax Appeal Board's receipt of the stipulation or | 24 | | assessment agreement and certificate of service, the Property | 25 | | Tax Appeal Board shall issue a decision in accordance with the | 26 | | stipulation or assessment agreement, unless it finds that the |
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| 1 | | Property Tax Appeal Board lacks jurisdiction over the appeal or | 2 | | that the stipulation or assessment agreement is against the | 3 | | manifest weight of the evidence. | 4 | | If the board of review provides notice to the affected | 5 | | taxing districts of the proposed stipulation or assessment | 6 | | agreement, and a taxing district (i) does not respond to the | 7 | | notice, (ii) accepts the proposed assessment, or (iii) reaches | 8 | | a written resolution with the board of review and the taxpayer, | 9 | | then the board of review is not required to otherwise send | 10 | | notice as required by Section 16-180 of the Property Tax Code | 11 | | to that taxing district, and that taxing district is precluded | 12 | | from intervening or otherwise participating in the appeal | 13 | | pending before the Property Tax Appeal Board challenging the | 14 | | assessment. If a taxing district files a written objection to | 15 | | the proposal to the board of review which is not followed by a | 16 | | written resolution, then the appeal shall proceed as provided | 17 | | by law, the board of review must notify that taxing district as | 18 | | required by Section 16-180, and any proposed stipulation or | 19 | | assessment agreement shall not be considered or introduced as | 20 | | evidence in any proceeding before the Property Tax Appeal | 21 | | Board.
| 22 | | Section 97. Severability. The provisions of this Act are | 23 | | severable under Section 1.31 of the Statute on Statutes. | 24 | | Section 99. Effective date. This Act takes effect upon |
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| 1 | | becoming law.".
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