Full Text of HB3358 98th General Assembly
HB3358 98TH GENERAL ASSEMBLY |
| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 HB3358 Introduced , by Rep. Michael W. Tryon SYNOPSIS AS INTRODUCED: |
| 35 ILCS 200/12-10 | | 35 ILCS 200/16-55 | |
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Amends the Property Tax Code. Provides that, in counties with a population of less than 3,000,000, a complaint to affect the assessment of property shall be filed on or before 60 calendar days (instead of 30 calendar days) after the date
of publication of the assessment list, if the appeal contains an appraisal. Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 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 12-10 and 16-55 as follows:
| 6 | | (35 ILCS 200/12-10)
| 7 | | 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
| 21 | | 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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| 1 | | 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
| 8 | | newspapers.
| 9 | | At the top of the list of assessments there shall be a | 10 | | notice in
substantially the following form printed in type no | 11 | | smaller than eleven point:
| 12 | | "NOTICE TO TAXPAYERS
| 13 | | Median Level of Assessment--(insert here the median level | 14 | | of assessment
for the assessment district)
| 15 | | Your property is to be assessed at the above listed median | 16 | | level of
assessment for the assessment district. You may check | 17 | | the accuracy of your
assessment by dividing your assessment by | 18 | | the median level of assessment. The
resulting value should | 19 | | equal the estimated fair cash value of your property.
If the | 20 | | resulting value is greater than the estimated fair cash value | 21 | | of your
property, you may be over-assessed. If the resulting | 22 | | value is less than the
fair cash value of your property, you | 23 | | may be under-assessed. You may appeal
your assessment to the | 24 | | Board of Review."
| 25 | | The notice published under this Section shall also include | 26 | | the following: |
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| 1 | | (1) A statement advising the taxpayer that assessments | 2 | | of property, other than farm land and coal, are required by | 3 | | law to be assessed at 33 1/3% of fair market value. | 4 | | (2) The name, address, phone number, office hours, and, | 5 | | if one exists, the website address of the assessor. | 6 | | (3) A statement advising the taxpayer of the steps to | 7 | | follow if the taxpayer believes the full fair market value | 8 | | of the property is incorrect or believes the assessment is | 9 | | not uniform with other comparable properties in the same | 10 | | neighborhood. The statement shall also (i) advise all | 11 | | taxpayers to contact the township assessor's office, in | 12 | | those counties under township organization, first to | 13 | | review the assessment, (ii) advise all taxpayers to file an | 14 | | appeal with the board of review if not satisfied with the | 15 | | assessor review, and (iii) give the phone number to call | 16 | | for a copy of the board of review rules; if the Board of | 17 | | Review maintains a web site, the notice must also include | 18 | | the address of the website where the Board of Review rules | 19 | | can be viewed. | 20 | | (4) A statement advising the taxpayer that there is a | 21 | | deadline date for filing an appeal with the board of review | 22 | | and indicating that deadline date (30 days following the | 23 | | scheduled publication date , or 60 days following the | 24 | | scheduled publication date if the appeal contains a land | 25 | | appraisal prepared by a licensed real estate appraiser ). | 26 | | (5) A brief explanation of the relationship between the |
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| 1 | | assessment and the tax bill. | 2 | | (6) In bold type, a notice of possible eligibility for | 3 | | the various homestead exemptions as provided in Section | 4 | | 15-165 through Section 15-175 and Section 15-180. | 5 | | The newspaper shall furnish to the local assessment | 6 | | officers as many
copies of the paper containing the assessment | 7 | | list as they may require.
| 8 | | (Source: P.A. 97-146, eff. 7-14-11.)
| 9 | | (35 ILCS 200/16-55)
| 10 | | Sec. 16-55. Complaints. On written complaint that any | 11 | | property is
overassessed or underassessed, the board shall | 12 | | review the assessment, and
correct it, as appears to be just, | 13 | | but in no case shall the property be
assessed at a higher | 14 | | percentage of fair cash value than other property in the
| 15 | | assessment district prior to equalization by the board or the | 16 | | Department. The board shall include compulsory sales in | 17 | | reviewing and correcting assessments, including, but not | 18 | | limited to, those compulsory sales submitted by the taxpayer, | 19 | | if the board determines that those sales reflect the same | 20 | | property characteristics and condition as those originally | 21 | | used to make the assessment. The board shall also consider | 22 | | whether the compulsory sale would otherwise be considered an | 23 | | arm's length transaction. A
complaint to affect the assessment | 24 | | for the current year shall be filed on or before 30 calendar | 25 | | days after the date
of publication of the assessment list under |
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| 1 | | Section 12-10 , except that, if the appeal contains a land | 2 | | appraisal prepared by a real estate appraiser who is licensed | 3 | | to do business in Illinois under the Real Estate Appraiser | 4 | | Licensing Act of 2002, then the complaint shall be filed on or | 5 | | before 60 calendar days after the date
of publication of the | 6 | | assessment list . The board may also,
at any time before its | 7 | | revision of the assessments is completed in every year,
| 8 | | increase, reduce or otherwise adjust the assessment of any | 9 | | property, making
changes in the valuation as may be just, and | 10 | | shall have full power over the
assessment of any person and may | 11 | | do anything in regard thereto that it may deem
necessary to | 12 | | make a just assessment, but the property shall not be assessed | 13 | | at
a higher percentage of fair cash value than the assessed | 14 | | valuation of other
property in the assessment district prior to | 15 | | equalization by the board or the
Department. No assessment | 16 | | shall be increased until the person to be affected
has been | 17 | | notified and given an opportunity to be heard, except as | 18 | | provided
below. Before making any reduction in assessments of | 19 | | its own motion, the board
of review shall give notice to the | 20 | | assessor or chief county assessment officer
who certified the | 21 | | assessment, and give the assessor or chief county assessment
| 22 | | officer an opportunity to be heard thereon. All complaints of | 23 | | errors in
assessments of property shall be in writing, and | 24 | | shall be filed by the
complaining party with the board of | 25 | | review, in duplicate. The duplicate shall
be filed by the board | 26 | | of review with the assessor or chief county assessment
officer |
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| 1 | | who certified the assessment. In all cases where a change in | 2 | | assessed
valuation of $100,000 or more is sought, the board of | 3 | | review shall also serve a
copy of the petition on all taxing | 4 | | districts as shown on the last available tax
bill at least 14 | 5 | | days prior to the hearing on the complaint. All taxing
| 6 | | districts shall have an opportunity to be heard on the | 7 | | complaint. Complaints
shall be classified by townships or | 8 | | taxing districts by the clerk of the board
of review. All | 9 | | classes of complaints shall be docketed numerically, each in | 10 | | its
own class, in the order in which they are presented, in | 11 | | books kept for that
purpose, which books shall be open to | 12 | | public inspection. Complaints shall be
considered by townships | 13 | | or taxing districts until all complaints have been
heard and | 14 | | passed upon by the board.
| 15 | | (Source: P.A. 96-1083, eff. 7-16-10; 97-812, eff. 7-13-12.)
| 16 | | Section 99. Effective date. This Act takes effect upon | 17 | | becoming law.
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