Full Text of HB2468 99th General Assembly
HB2468 99TH GENERAL ASSEMBLY |
| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 HB2468 Introduced 2/17/2015, by Rep. Joe Sosnowski SYNOPSIS AS INTRODUCED: |
| 35 ILCS 200/12-5 | | 35 ILCS 200/12-30 | | 35 ILCS 200/12-55 | |
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Amends the Property Tax Code. Provides that the county assessor shall mail a notice of assessment to each taxpayer in each taxable year. 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 12-5, 12-30, and 12-55 as follows:
| 6 | | (35 ILCS 200/12-5)
| 7 | | Sec. 12-5. Taxpayer entitled to statement of valuation. In | 8 | | addition to any other notice required under this Code, the The | 9 | | chief county
assessment officer, when requested, shall deliver | 10 | | to any person a copy of the
description or statement of | 11 | | property assessed in his or her name or in which he
or she is | 12 | | interested, and the valuation placed thereon by the assessor, | 13 | | chief
county assessment officer, board of review, or board of | 14 | | appeals.
| 15 | | (Source: Laws 1939, p. 886; P.A. 88-455.)
| 16 | | (35 ILCS 200/12-30)
| 17 | | Sec. 12-30. Mailed notice of changed assessments; counties | 18 | | of less than
3,000,000. | 19 | | (a) In every county with less than 3,000,000 inhabitants, | 20 | | in addition to
the publication of the list of assessments in | 21 | | each year of a general assessment
and of the list of property | 22 | | for which assessments have been added or changed,
as provided |
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| 1 | | above, a notice shall be mailed by the chief county assessment
| 2 | | officer to each taxpayer in each taxable year whose assessment | 3 | | has been changed since the last
preceding assessment , using the | 4 | | address as it appears on the assessor's
records , except in the | 5 | | case of changes caused by a change in the county
equalization | 6 | | factor by the Department or in the case of changes resulting
| 7 | | from equalization by the chief county assessment officer under | 8 | | Section 9-210,
during any year such change is made . The notice | 9 | | may, but need not be, sent by a
township assessor. | 10 | | (b) The notice sent under this Section shall include the | 11 | | following: | 12 | | (1) The previous year's assessed value after board of | 13 | | review equalization. | 14 | | (2) Current assessed value and the date of that | 15 | | valuation. | 16 | | (3) The percentage change , if any, from the previous | 17 | | assessed value to the current assessed value. | 18 | | (4) The full fair market value (as indicated by | 19 | | dividing the current assessed value by the median level of | 20 | | assessment in the assessment district as determined by the | 21 | | most recent 3 year assessment to sales ratio study adjusted | 22 | | to take into account any changes in assessment levels since | 23 | | the data for the studies were collected). | 24 | | (5) A statement advising the taxpayer that assessments | 25 | | of property, other than farm land and coal, are required by | 26 | | law to be assessed at 33 1/3% of fair market value. |
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| 1 | | (6) The name, address, phone number, office hours, and, | 2 | | if one exists, the website address of the assessor. | 3 | | (7) Where practicable, the notice shall include the | 4 | | reason for any increase in the property's valuation. | 5 | | (8) The name and price per copy by mail of the | 6 | | newspaper in which the list of assessments will be | 7 | | published and the scheduled publication date. | 8 | | (9) A statement advising the taxpayer of the steps to | 9 | | follow if the taxpayer believes the full fair market value | 10 | | of the property is incorrect or believes the assessment is | 11 | | not uniform with other comparable properties in the same | 12 | | neighborhood. The statement shall also (i) advise all | 13 | | taxpayers to contact the township assessor's office, in | 14 | | those counties under township organization, first to | 15 | | review the assessment, (ii) advise all taxpayers to file an | 16 | | appeal with the board of review if not satisfied with the | 17 | | assessor review, and (iii) give the phone number to call | 18 | | for a copy of the board of review rules. | 19 | | (10) A statement advising the taxpayer that there is a | 20 | | deadline date for filing an appeal with the board of review | 21 | | and indicating that deadline date (30 days following the | 22 | | scheduled publication date). | 23 | | (11) A brief explanation of the relationship between | 24 | | the assessment and the tax bill (including an explanation | 25 | | of the equalization factors) and an explanation that the | 26 | | assessment stated for the preceding year is the assessment |
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| 1 | | after equalization by the board of review in the preceding | 2 | | year. | 3 | | (12) In bold type, a notice of possible eligibility for | 4 | | the
various homestead exemptions as provided in Section | 5 | | 15-165
through Section 15-175 and Section 15-180. | 6 | | (c) In addition to the requirements of subsection (b) of | 7 | | this Section, in every county with less than 3,000,000 | 8 | | inhabitants, where the chief county assessment officer | 9 | | maintains and controls an electronic database containing the | 10 | | physical characteristics of the property, the notice shall | 11 | | include the following: | 12 | | (1) The physical characteristics of the taxpayer's | 13 | | property that are available from that database; or | 14 | | (2) A statement advising the taxpayer that detailed | 15 | | property characteristics are available on the county | 16 | | website and the URL address of that website. | 17 | | (d) In addition to the requirements of subsection (b) of | 18 | | this Section, in every county with less than 3,000,000 | 19 | | inhabitants, where the chief county assessment officer does not | 20 | | maintain and control an electronic database containing the | 21 | | physical characteristics of the property, and where one or more | 22 | | townships in the county maintain and control an electronic | 23 | | database containing the physical characteristics of the | 24 | | property and some or all of the database is available on a | 25 | | website that is maintained and controlled by the township, the | 26 | | notice shall include a statement advising the taxpayer that |
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| 1 | | detailed property characteristics are available on the | 2 | | township website and the URL address of that website. | 3 | | (e) Except as provided in this Section, the form and manner | 4 | | of
providing the information and explanations required to be in | 5 | | the notice shall
be prescribed by the Department.
| 6 | | (Source: P.A. 96-122, eff. 1-1-10.)
| 7 | | (35 ILCS 200/12-55)
| 8 | | Sec. 12-55.
Notice requirement if assessment is increased ; | 9 | | counties of
3,000,000 or more.
| 10 | | (a) In counties with 3,000,000 or more inhabitants, the | 11 | | county assessor shall send a notice of assessment to the owner | 12 | | of record of each parcel of property in each taxable year. If | 13 | | the notice indicates that the assessment has been revised a
| 14 | | revision
by the county assessor, except where such revision is | 15 | | made on complaint of the
owner, the taxpayer shall be allowed | 16 | | shall not increase an assessment without notice to the person | 17 | | to whom
the most recent tax bill was mailed and an opportunity | 18 | | to be heard before the
assessment is verified.
When a notice is | 19 | | mailed by
the county assessor to the address of a
mortgagee,
| 20 | | the mortgagee, within 7 business days after the mortgagee | 21 | | receives
the notice, shall forward a copy of the notice to each | 22 | | mortgagor of the
property
referred to in the notice
at the last | 23 | | known address of each mortgagor as shown on the records of the
| 24 | | mortgagee. There shall be no liability for the failure of the | 25 | | mortgagee to
forward the notice to each mortgagor.
The assessor |
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| 1 | | may provide for
the filing of complaints
and make revisions at | 2 | | times other than those dates published under Section
14-35. | 3 | | When the county assessor has completed the revision and | 4 | | correction and
entered the changes and revision in the | 5 | | assessment books, an affidavit shall be
attached to the | 6 | | assessment books in the form required by law, signed by the
| 7 | | county assessor.
| 8 | | (b) In counties with 3,000,000 or more inhabitants, for | 9 | | parcels, other
than parcels in the class that includes the | 10 | | majority of the single-family
residential parcels under a | 11 | | county ordinance adopted in accordance with Section
4 of | 12 | | Article IX of the Illinois Constitution, located in the | 13 | | assessment
district for which the current assessment year is a | 14 | | general assessment year,
within 30 days after sending the | 15 | | required notices under this Section, the
county assessor shall | 16 | | file with the board of appeals (until the first Monday in
| 17 | | December 1998, and the board of review beginning the first | 18 | | Monday in December
1998 and thereafter) a list of the parcels | 19 | | for which the notices under this
Section were sent, showing the | 20 | | following information for each such parcel: the
parcel index | 21 | | number, the township in which the parcel is located, the class | 22 | | for
the current year, the previous year's final total assessed | 23 | | value, the total
assessed value proposed by the county | 24 | | assessor, and the name of the person to
whom the notice | 25 | | required under this Section was sent. The list shall be
| 26 | | available for public inspection at the office of the board |
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| 1 | | during the regular
office hours of the board. The list shall be | 2 | | retained by the board for at
least 10 years after the date it | 3 | | is initially filed by the county assessor.
| 4 | | (c) The provisions of subsection (b) of this Section shall | 5 | | be applicable
beginning with the assessment for the 1997 tax | 6 | | year.
| 7 | | (Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
| 8 | | Section 99. Effective date. This Act takes effect upon | 9 | | becoming law.
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