Full Text of SB0395 97th General Assembly
SB0395ham003 97TH GENERAL ASSEMBLY | Rep. Maria Antonia Berrios Filed: 5/17/2011
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| 1 | | AMENDMENT TO SENATE BILL 395
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 395 on page 1, line | 3 | | 5, by replacing "Section 10-380" with "Sections 9-265 and | 4 | | 10-380"; and
| 5 | | on page 1, immediately below line 5, by inserting the | 6 | | following:
| 7 | | "(35 ILCS 200/9-265)
| 8 | | Sec. 9-265. Omitted property; interest; change in exempt | 9 | | use or ownership.
If any property is omitted in the assessment | 10 | | of any year or years, not to exceed the current assessment year | 11 | | and 3 prior years, so that the
taxes, for which the property | 12 | | was liable, have not been paid, or if by reason
of defective | 13 | | description or assessment, taxes on any property for any year | 14 | | or
years have not been paid, or if any taxes are refunded under | 15 | | subsection (b) of
Section 14-5 because the taxes were assessed | 16 | | in the wrong person's name, the
property, when discovered, |
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| 1 | | shall be listed and assessed by the board of review
or, in | 2 | | counties with 3,000,000 or more inhabitants, by the county | 3 | | assessor
either on his
or her own initiative or when so | 4 | | directed by the board of appeals or board of
review. The
board | 5 | | of review in counties with less than 3,000,000 inhabitants or | 6 | | the
county assessor in counties with 3,000,000 or more | 7 | | inhabitants may
develop reasonable procedures for contesting | 8 | | the listing of omitted
property under this Division. For | 9 | | purposes
of this Section, "defective description or | 10 | | assessment" includes a description
or assessment which omits | 11 | | all the improvements thereon as a result of which
part of the | 12 | | taxes on the total value of the property as improved remain | 13 | | unpaid.
In the case of property subject to assessment by the | 14 | | Department, the property
shall be listed and assessed by the | 15 | | Department. All such property shall be
placed on the assessment | 16 | | and tax books. The arrearages of taxes which might
have been | 17 | | assessed, with 10% interest thereon for each year or portion | 18 | | thereof
from 2 years after the time the first correct tax bill | 19 | | ought to have been
received, shall be charged against the | 20 | | property by the county clerk.
| 21 | | When property or acreage omitted by either incorrect survey | 22 | | or other
ministerial assessor error is discovered and the owner | 23 | | has paid its tax
bills as received for the year or years of | 24 | | omission of the parcel, then the
interest authorized by this | 25 | | Section shall not be chargeable to the owner.
However, nothing | 26 | | in this Section shall prevent the collection of the principal
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| 1 | | amount of back taxes due and owing.
| 2 | | If any property listed as exempt by the chief county | 3 | | assessment officer
has a change in use, a change in leasehold | 4 | | estate, or a change in titleholder
of record by purchase, | 5 | | grant, taking or transfer, it shall be the obligation
of the | 6 | | transferee to notify the chief county assessment officer in | 7 | | writing
within 90 days of the change. If mailed, the notice | 8 | | shall be sent by certified mail,
return receipt requested, and | 9 | | shall include the name and address of the
taxpayer, the legal | 10 | | description of the property, and the property index number
of | 11 | | the property when an index number exists. If notice is provided | 12 | | in person, it shall be provided on a form prescribed
by the | 13 | | chief county assessment officer, and the chief county | 14 | | assessment
officer shall provide a date stamped copy of the | 15 | | notice. Except as
provided in item (6) of subsection (a) of | 16 | | Section 9-260, item (6) of
Section 16-135, and item (6) of | 17 | | Section 16-140 of this Code, if the failure to give the
| 18 | | notification results in the assessing official continuing to | 19 | | list the property
as exempt in subsequent years, the property | 20 | | shall be considered omitted
property for purposes of this Code.
| 21 | | If, upon determination by the chief county assessment | 22 | | officer, any property that was not eligible to receive a | 23 | | homestead exemption under Article 15 of this Code was | 24 | | erroneously granted a homestead exemption in any year or years | 25 | | not to exceed the current assessment year and 10 prior years | 26 | | for assessment years 2011 and 2012, and the current assessment |
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| 1 | | year and 4 prior years for assessment year 2013 and thereafter, | 2 | | then the chief county assessment officer shall cause to be | 3 | | served upon the property owner a notice of intent to record a | 4 | | tax lien against the property with respect to which the | 5 | | erroneous homestead exemption was granted. The notice shall | 6 | | identify the property against which the lien is being sought | 7 | | and include a form that the property owner may return to the | 8 | | chief county assessment officer to request a hearing. The | 9 | | property owner may request a hearing by returning the form to | 10 | | the chief county assessment officer within 30 days after | 11 | | service. The hearing shall be held within 90 days after the | 12 | | property owner is served. The chief county assessment officer | 13 | | shall promulgate rules of service and procedures for the | 14 | | hearing. The chief county assessment officer must generally | 15 | | follow rules of evidence and practices that prevail in the | 16 | | circuit court of the county, but, because of the nature of | 17 | | these proceedings, the chief county assessment officer shall | 18 | | not be bound by those rules in all particulars. The chief | 19 | | county assessment officer shall appoint a hearing officer to | 20 | | oversee the hearing. The property owner shall be allowed to | 21 | | present evidence to the hearing officer at the hearing. After | 22 | | taking into consideration all relevant testimony and evidence, | 23 | | the hearing officer shall make an administrative decision on | 24 | | whether the property owner was erroneously granted a homestead | 25 | | exemption for the assessment year or years in question. The | 26 | | property owner may appeal the hearing officer's ruling to the |
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| 1 | | circuit court of the county where the property is located under | 2 | | the Administrative Review Law. | 3 | | A lien imposed under this Section may not be filed with the | 4 | | county clerk sooner than 45 days after the notice was delivered | 5 | | to the property owner if the property owner does not request a | 6 | | hearing, or, until the conclusion of the hearing and all | 7 | | appeals if the property owner does request a hearing. In | 8 | | addition, when the lien is filed, the arrearages of taxes that | 9 | | might have been assessed, plus a penalty of 25% of the total | 10 | | amount of unpaid taxes for each year and 18% interest per | 11 | | annum, shall be charged against the property by the county | 12 | | clerk. If the erroneous homestead exemption was granted as a | 13 | | result of a clerical error or omission on the part of the chief | 14 | | county assessment officer, and if the owner has paid its tax | 15 | | bills as received for the year or years in which the error | 16 | | occurred, then the interest and penalties authorized by this | 17 | | Section shall not be chargeable to the owner. However, nothing | 18 | | in this Section shall prevent the collection of the principal | 19 | | amount of unpaid taxes due and owing. | 20 | | The unpaid taxes shall be paid to the appropriate taxing | 21 | | districts. The interest shall be paid to the county where the | 22 | | property is located. The penalty shall be paid to the chief | 23 | | county assessment officer's office for the administration of | 24 | | the provisions of this amendatory Act of the 97th General | 25 | | Assembly. | 26 | | For purposes of this Section, "homestead exemption" means |
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| 1 | | an exemption under Section 15-165 (disabled veterans), 15-167 | 2 | | (returning veterans), 15-169 (disabled veterans standard | 3 | | homestead), 15-170 (senior citizens), 15-172 (senior citizens | 4 | | assessment freeze), 15-175 (general homestead), 15-176 | 5 | | (alternative general homestead), or 15-177 (long-time | 6 | | occupant). | 7 | | (Source: P.A. 96-1553, eff. 3-10-11.)".
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