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| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 SB3536 Introduced 2/14/2014, by Sen. Mike Jacobs SYNOPSIS AS INTRODUCED: |
| 35 ILCS 200/16-55 | | 35 ILCS 200/16-57 new | |
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Amends the Property Tax Code. In provisions concerning complaints before the board of review seeking a change in assessed
valuation of $100,000 or more, provides that the complainant (instead of the board of review) shall serve a
copy of the petition on all taxing districts as shown on the most recent tax bill. Provides that the complaint shall include a certificate of service showing that that the copies were served. Provides that, if the complainant fails to include a certificate of service, then the complainant waives the right to receive a change of $100,000 or more in assessed value for that year. Contains provisions concerning intervention by taxing districts in proceedings before the board of review. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | SB3536 | | LRB098 18527 HLH 53664 b |
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1 | | AN ACT concerning revenue.
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2 | | Be it enacted by the People of the State of Illinois,
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3 | | represented in the General Assembly:
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4 | | Section 5. The Property Tax Code is amended by changing |
5 | | Section 16-55 and by adding Section 16-57 as follows:
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6 | | (35 ILCS 200/16-55)
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7 | | Sec. 16-55. Complaints. |
8 | | (a) On written complaint that any property is
overassessed |
9 | | or underassessed, the board shall review the assessment, and
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10 | | correct it, as appears to be just, but in no case shall the |
11 | | property be
assessed at a higher percentage of fair cash value |
12 | | than other property in the
assessment district prior to |
13 | | equalization by the board or the Department. |
14 | | (b) The board shall include compulsory sales in reviewing |
15 | | and correcting assessments, including, but not limited to, |
16 | | those compulsory sales submitted by the taxpayer, if the board |
17 | | determines that those sales reflect the same property |
18 | | characteristics and condition as those originally used to make |
19 | | the assessment. The board shall also consider whether the |
20 | | compulsory sale would otherwise be considered an arm's length |
21 | | transaction. |
22 | | (c) If a complaint is filed by an attorney on behalf of a |
23 | | taxpayer, all notices and correspondence from the board |
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1 | | relating to the appeal shall be directed to the attorney. The |
2 | | board may require proof of the attorney's authority to |
3 | | represent the taxpayer. If the attorney fails to provide proof |
4 | | of authority within the compliance period granted by the board |
5 | | pursuant to subsection (d), the board may dismiss the |
6 | | complaint. The Board shall send, electronically or by mail, |
7 | | notice of the dismissal to the attorney and taxpayer. |
8 | | (d) A
complaint to affect the assessment for the current |
9 | | year shall be filed on or before 30 calendar days after the |
10 | | date
of publication of the assessment list under Section 12-10. |
11 | | Upon receipt of a written complaint that is timely filed under |
12 | | this Section, the board of review shall docket the complaint. |
13 | | If the complaint does not comply with the board of review rules |
14 | | adopted under Section 9-5 entitling the complainant to a |
15 | | hearing, the board shall send, electronically or by mail, |
16 | | notification acknowledging receipt of the complaint. The |
17 | | notification must identify which rules have not been complied |
18 | | with and provide the complainant with not less than 10 business |
19 | | days to bring the complaint into compliance with those rules. |
20 | | If the complainant complies with the board of review rules |
21 | | either upon the initial filing of a complaint or within the |
22 | | time as extended by the board of review for compliance, then |
23 | | the board of review shall send, electronically or by mail, a |
24 | | notice of hearing and the board shall hear the complaint and |
25 | | shall issue and send, electronically or by mail, a decision |
26 | | upon resolution. Except as otherwise provided in subsection |
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1 | | (c), if the complainant has not complied with the rules within |
2 | | the time as extended by the board of review, the board shall |
3 | | nonetheless issue and send a decision. The board of review may |
4 | | adopt rules allowing any party to attend and participate in a |
5 | | hearing by telephone or electronically. |
6 | | (e) The board may also,
at any time before its revision of |
7 | | the assessments is completed in every year,
increase, reduce or |
8 | | otherwise adjust the assessment of any property, making
changes |
9 | | in the valuation as may be just, and shall have full power over |
10 | | the
assessment of any person and may do anything in regard |
11 | | thereto that it may deem
necessary to make a just assessment, |
12 | | but the property shall not be assessed at
a higher percentage |
13 | | of fair cash value than the assessed valuation of other
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14 | | property in the assessment district prior to equalization by |
15 | | the board or the
Department. |
16 | | (f) No assessment shall be increased until the person to be |
17 | | affected
has been notified and given an opportunity to be |
18 | | heard, except as provided
below. |
19 | | (g) Before making any reduction in assessments of its own |
20 | | motion, the board
of review shall give notice to the assessor |
21 | | or chief county assessment officer
who certified the |
22 | | assessment, and give the assessor or chief county assessment
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23 | | officer an opportunity to be heard thereon. |
24 | | (h) All complaints of errors in
assessments of property |
25 | | shall be in writing, and shall be filed by the
complaining |
26 | | party with the board of review, in duplicate. The duplicate |
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1 | | shall
be filed by the board of review with the assessor or |
2 | | chief county assessment
officer who certified the assessment. |
3 | | (i) In all cases where a change in assessed
valuation of |
4 | | $100,000 or more is sought, the complainant board of review |
5 | | shall also serve a
copy of the petition on all taxing districts |
6 | | as shown on the most recent last available tax
bill available |
7 | | at the time the complaint is filed with the board of review. |
8 | | The complaint filed with the board of review shall include a |
9 | | certificate of service showing that that the copies were |
10 | | served. If the complainant fails to include such certificate of |
11 | | service in the filing, the complainant then waives the right to |
12 | | receive a change of $100,000 or more in assessed value for that |
13 | | year at least 14 days prior to the hearing on the complaint . |
14 | | All taxing
districts shall have an opportunity to be heard on |
15 | | the complaint. |
16 | | (j) Complaints
shall be classified by townships or taxing |
17 | | districts by the clerk of the board
of review. All classes of |
18 | | complaints shall be docketed numerically, each in its
own |
19 | | class, in the order in which they are presented, in books kept |
20 | | for that
purpose, which books shall be open to public |
21 | | inspection. Complaints shall be
considered by townships or |
22 | | taxing districts until all complaints have been
heard and |
23 | | passed upon by the board.
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24 | | (Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)
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25 | | (35 ILCS 200/16-57 new) |
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1 | | Sec. 16-57. Intervention by taxing districts. |
2 | | (a) Any taxing district that has a revenue interest in a |
3 | | complaint before a board of review may become an intervening |
4 | | party by filing with the clerk of the board of review a request |
5 | | to intervene. If the taxing district receives notice of the |
6 | | complaint under subsection (i) of Section 16-55, then the |
7 | | request to intervene must be filed within 30 days after the |
8 | | taxing district is served with a copy of the petition. |
9 | | (b) The request to intervene must be accompanied by a copy |
10 | | of the resolution of the governing board of the taxing body |
11 | | authorizing its legal representative to file a request to |
12 | | intervene on behalf of the taxing district. Any request to |
13 | | intervene that is received without a properly adopted copy of |
14 | | the resolution of the governing board of the taxing body |
15 | | authorizing its legal representative to file the request to |
16 | | intervene on behalf of the taxing district shall be treated as |
17 | | incomplete and shall be returned. The filing of an incomplete |
18 | | Request to Intervene shall not extend the 30 day deadline. |
19 | | (c) All additional written and documentary evidence must be |
20 | | submitted pursuant to the Board of Review rules adopted under |
21 | | Section 9-5 of this Code. |
22 | | (d) Any taxing district that did not intervene in the board |
23 | | of review complaint shall be deemed to have waived its right to |
24 | | intervene at any subsequent appeal of that decision at the |
25 | | Property Tax Appeal Board.
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26 | | Section 99. Effective date. This Act takes effect upon |