Full Text of SB1059 101st General Assembly
SB1059sam002 101ST GENERAL ASSEMBLY | Sen. Jim Oberweis Filed: 5/13/2019
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| 1 | | AMENDMENT TO SENATE BILL 1059
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 1059 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 12-10, 12-30, 18-75, 18-120, and 27-30 as follows:
| 6 | | (35 ILCS 200/12-10)
| 7 | | Sec. 12-10. Publication of assessments; counties of less | 8 | | than 3,000,000. | 9 | | (a) In
counties with less than 3,000,000 inhabitants, as | 10 | | soon as the chief county
assessment officer has completed the | 11 | | assessment in the county or in the
assessment district, he or | 12 | | she shall, in each year of a general assessment,
publish for | 13 | | the county or assessment district a complete list of the
| 14 | | assessment, by townships if so organized. In years other than | 15 | | years of a
general assessment, the chief county assessment | 16 | | officer shall publish a list of
property for which assessments |
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| 1 | | have been added or changed since the preceding
assessment, | 2 | | together with the amounts of the assessments, except that
| 3 | | publication of individual assessment changes shall not be | 4 | | required if the
changes result from equalization by the | 5 | | supervisor of assessments under Section
9-210, or Section | 6 | | 10-200, in which case the list shall include a general
| 7 | | statement indicating that assessments have been changed | 8 | | because of the
application of an equalization factor and shall | 9 | | set forth the percentage of
increase or decrease represented by | 10 | | the factor. The publication shall be made
on or before December | 11 | | 31 of that year, and shall be printed in some public
newspaper | 12 | | or newspapers published in the county. In every township or
| 13 | | assessment district in which there is published one or more | 14 | | newspapers of
general circulation, the list of that township | 15 | | shall be published in one of the
newspapers.
| 16 | | (b) Notwithstanding any other provision of law, for each | 17 | | parcel for which an individual notification meeting the | 18 | | requirements of Section 12-30 was mailed to the taxpayer, | 19 | | publication of an individual listing of assessment in a | 20 | | newspaper of general circulation is not required beginning with | 21 | | the 2020 valuation year, so long as the list as described in | 22 | | subsection (a) above is published on a county-controlled | 23 | | website. | 24 | | (c) At the top of the list of assessments there shall be a | 25 | | notice in
substantially the following form printed in type no | 26 | | smaller than eleven point:
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| 1 | | "NOTICE TO TAXPAYERS
| 2 | | Median Level of Assessment--(insert here the median level | 3 | | of assessment
for the assessment district)
| 4 | | Your property is to be assessed at the above listed median | 5 | | level of
assessment for the assessment district. You may check | 6 | | the accuracy of your
assessment by dividing your assessment by | 7 | | the median level of assessment. The
resulting value should | 8 | | equal the estimated fair cash value of your property.
If the | 9 | | resulting value is greater than the estimated fair cash value | 10 | | of your
property, you may be over-assessed. If the resulting | 11 | | value is less than the
fair cash value of your property, you | 12 | | may be under-assessed. You may appeal
your assessment to the | 13 | | Board of Review."
| 14 | | (d) The notice published under this Section shall also | 15 | | include the following: | 16 | | (1) A statement advising the taxpayer that assessments | 17 | | of property, other than farm land and coal, are required by | 18 | | law to be assessed at 33 1/3% of fair market value. | 19 | | (2) The name, address, phone number, office hours, and, | 20 | | if one exists, the website address of the assessor. | 21 | | (3) A statement advising the taxpayer of the steps to | 22 | | follow if the taxpayer believes the full fair market value | 23 | | of the property is incorrect or believes the assessment is | 24 | | not uniform with other comparable properties in the same | 25 | | neighborhood. The statement shall also (i) advise all | 26 | | taxpayers to contact the township assessor's office, in |
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| 1 | | those counties under township organization, first to | 2 | | review the assessment, (ii) advise all taxpayers to file an | 3 | | appeal with the board of review if not satisfied with the | 4 | | assessor review, and (iii) give the phone number to call | 5 | | for a copy of the board of review rules; if the Board of | 6 | | Review maintains a web site, the notice must also include | 7 | | the address of the website where the Board of Review rules | 8 | | can be viewed. | 9 | | (4) A statement advising the taxpayer that there is a | 10 | | deadline date for filing an appeal with the board of review | 11 | | and indicating that deadline date (30 days following the | 12 | | scheduled publication date). | 13 | | (5) A brief explanation of the relationship between the | 14 | | assessment and the tax bill. | 15 | | (6) In bold type, a notice of possible eligibility for | 16 | | the various homestead exemptions as provided in Section | 17 | | 15-165 through Section 15-175 and Section 15-180. | 18 | | (e) The newspaper shall furnish to the local assessment | 19 | | officers as many
copies of the paper containing the assessment | 20 | | list as they may require.
| 21 | | (Source: P.A. 97-146, eff. 7-14-11.)
| 22 | | (35 ILCS 200/12-30)
| 23 | | Sec. 12-30. Mailed notice of changed assessments; counties | 24 | | of less than
3,000,000. | 25 | | (a) In every county with less than 3,000,000 inhabitants, |
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| 1 | | in addition to
the publication of the list of assessments in | 2 | | each year of a general assessment
and of the list of property | 3 | | for which assessments have been added or changed,
as provided | 4 | | above, a notice shall be mailed by the chief county assessment
| 5 | | officer to each taxpayer whose assessment has been changed | 6 | | since the last
preceding assessment, using the address as it | 7 | | appears on the assessor's
records, except in the case of | 8 | | changes caused by a change in the county
equalization factor by | 9 | | the Department or in the case of changes resulting
from | 10 | | equalization by the chief county assessment officer under | 11 | | Section 9-210,
during any year such change is made. The notice | 12 | | may, but need not be, sent by a
township assessor. | 13 | | (b) The notice sent under this Section shall include the | 14 | | following: | 15 | | (1) The previous year's assessed value after board of | 16 | | review equalization. | 17 | | (2) Current assessed value and the date of that | 18 | | valuation. | 19 | | (3) The percentage change from the previous assessed | 20 | | value to the current assessed value. | 21 | | (4) The full fair market value (as indicated by | 22 | | dividing the current assessed value by the median level of | 23 | | assessment in the assessment district as determined by the | 24 | | most recent 3 year assessment to sales ratio study adjusted | 25 | | to take into account any changes in assessment levels since | 26 | | the data for the studies were collected). |
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| 1 | | (5) 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 | | (6) The name, address, phone number, office hours, and, | 5 | | if one exists, the website address of the assessor. | 6 | | (7) Where practicable, the notice shall include the | 7 | | reason for any increase in the property's valuation. | 8 | | (8) The name and price per copy by mail of the | 9 | | newspaper in which the list of assessments will be | 10 | | published and the scheduled publication date. | 11 | | (9) A statement advising the taxpayer of the steps to | 12 | | follow if the taxpayer believes the full fair market value | 13 | | of the property is incorrect or believes the assessment is | 14 | | not uniform with other comparable properties in the same | 15 | | neighborhood. The statement shall also (i) advise all | 16 | | taxpayers to contact the township assessor's office, in | 17 | | those counties under township organization, first to | 18 | | review the assessment, (ii) advise all taxpayers to file an | 19 | | appeal with the board of review if not satisfied with the | 20 | | assessor review, and (iii) give the phone number to call | 21 | | for a copy of the board of review rules. | 22 | | (10) A statement advising the taxpayer that there is a | 23 | | deadline date for filing an appeal with the board of review | 24 | | and indicating that deadline date (30 days following the | 25 | | scheduled publication date). | 26 | | (11) A brief explanation of the relationship between |
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| 1 | | the assessment and the tax bill (including an explanation | 2 | | of the equalization factors) and an explanation that the | 3 | | assessment stated for the preceding year is the assessment | 4 | | after equalization by the board of review in the preceding | 5 | | year. | 6 | | (12) In bold type, a notice of possible eligibility for | 7 | | the
various homestead exemptions as provided in Section | 8 | | 15-165
through Section 15-175 and Section 15-180. | 9 | | (c) In addition to the requirements of subsection (b) of | 10 | | this Section, in every county with less than 3,000,000 | 11 | | inhabitants, where the chief county assessment officer | 12 | | maintains and controls an electronic database containing the | 13 | | physical characteristics of the property, the notice shall | 14 | | include the following: | 15 | | (1) The physical characteristics of the taxpayer's | 16 | | property that are available from that database; or | 17 | | (2) A statement advising the taxpayer that detailed | 18 | | property characteristics are available on the county | 19 | | website and the URL address of that website. | 20 | | (d) In addition to the requirements of subsection (b) of | 21 | | this Section, in every county with less than 3,000,000 | 22 | | inhabitants, where the chief county assessment officer does not | 23 | | maintain and control an electronic database containing the | 24 | | physical characteristics of the property, and where one or more | 25 | | townships in the county maintain and control an electronic | 26 | | database containing the physical characteristics of the |
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| 1 | | property and some or all of the database is available on a | 2 | | website that is maintained and controlled by the township, the | 3 | | notice shall include a statement advising the taxpayer that | 4 | | detailed property characteristics are available on the | 5 | | township website and the URL address of that website. | 6 | | (e) Except as provided in this Section, the form and manner | 7 | | of
providing the information and explanations required to be in | 8 | | the notice shall
be prescribed by the Department.
| 9 | | (Source: P.A. 96-122, eff. 1-1-10.)
| 10 | | (35 ILCS 200/18-75)
| 11 | | Sec. 18-75. Notice; place of publication. If the taxing | 12 | | district is
located entirely in one county, the notice shall be | 13 | | published in an English
language newspaper of general | 14 | | circulation published in the taxing district, or
if there is no | 15 | | such newspaper, in an English language newspaper of general
| 16 | | circulation published in the county and having circulation in | 17 | | the taxing
district.
| 18 | | If the taxing district is located primarily in one county | 19 | | but extends into
smaller portions of adjoining counties, the | 20 | | notice shall be published in
a newspaper of general circulation | 21 | | published in the taxing district, or
if there is no such | 22 | | newspaper, in a newspaper of general circulation published
in | 23 | | each county in which any part of the district is located.
| 24 | | If the taxing district includes all or a large portion of 2 | 25 | | or more counties,
the notice shall be published in a newspaper |
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| 1 | | of general circulation published
in each county in which any | 2 | | part of the district is located.
| 3 | | If a taxing district has a website maintained by the | 4 | | full-time staff of the taxing district, then the notice may | 5 | | shall be posted on the website in fulfillment of in addition to | 6 | | the other notice requirements of this Section. The failure of a | 7 | | taxing district to post the notice on its website shall not | 8 | | invalidate the notice or any action taken on the tax levy. | 9 | | (Source: P.A. 99-367, eff. 1-1-16 .)
| 10 | | (35 ILCS 200/18-120)
| 11 | | Sec. 18-120. Increase or decrease of rate limit. This Sec. | 12 | | applies
only to rates which are specifically made subject to | 13 | | increase or decrease
according to the referendum provisions of | 14 | | the General Revenue Law of
Illinois. The question of | 15 | | establishing a maximum tax rate limit other than that
| 16 | | applicable to the next taxes to be extended may be presented to | 17 | | the legal
voters of any taxing district by resolution of the | 18 | | corporate authorities of the
taxing district at any regular | 19 | | election. Whenever any taxing district
establishes a maximum | 20 | | tax rate lower than that otherwise applicable, it shall
publish | 21 | | the ordinance or resolution establishing the maximum tax rate | 22 | | in one or
more newspapers in the district within 10 days after | 23 | | the maximum tax rate is
established. If no newspaper is | 24 | | published in the district, the ordinance or
resolution shall be | 25 | | published in a newspaper having general circulation within
the |
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| 1 | | district. The publication requirement may also be satisfied by | 2 | | publication of the ordinance or resolution on the taxing | 3 | | district's website within 10 days after the maximum tax rate is | 4 | | established. The publication of the ordinance or resolution | 5 | | shall include a
notice of (a) the specific number of voters | 6 | | required to sign a petition
requesting that the question of the | 7 | | adoption of the maximum tax rate be
submitted to the voters of | 8 | | the district; (b) the time within which the petition
must be | 9 | | filed; and (c) the date of the prospective referendum. The | 10 | | district
clerk or secretary shall provide a petition form to | 11 | | any individual requesting
one.
| 12 | | Either in response to the taxing district's publication or | 13 | | by the voters'
own initiative, the question of establishing a | 14 | | maximum tax rate lower than that
in effect shall be submitted | 15 | | to the voters of any taxing district at the
regular election | 16 | | for officers of the taxing district in accordance with the
| 17 | | general election law, but only if the voters have submitted a | 18 | | petition signed
by not fewer than 10% of the legal voters in | 19 | | the taxing district. That
percentage shall be based on the | 20 | | number of votes cast at the last general
election preceding the | 21 | | filing of the petition. The petition shall specify the
tax rate | 22 | | to be submitted. The petition shall be filed with the clerk,
| 23 | | secretary or other recording officer of the taxing district not | 24 | | more than 10
months nor less than 6 months prior to the | 25 | | election at which the question is to
be submitted to the | 26 | | voters, and its validity shall be determined as provided by
the |
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| 1 | | general election law. The officer receiving the petition shall | 2 | | certify the
question to the proper election officials, who | 3 | | shall submit the question to the
voters.
| 4 | | Notice shall be given in the manner provided by the general | 5 | | election law.
| 6 | | (Source: P.A. 86-1253; 88-455.)
| 7 | | (35 ILCS 200/27-30)
| 8 | | Sec. 27-30. Manner of notice. Prior to or within 60 days | 9 | | after the adoption
of the ordinance proposing the establishment | 10 | | of a special service area the
municipality or county shall fix | 11 | | a time and a place for a public hearing.
The public hearing | 12 | | shall be held not less than 60 days after the adoption of the | 13 | | ordinance proposing the establishment of a special service | 14 | | area. Notice of the hearing shall be given by publication and | 15 | | mailing, except that
notice of a public hearing to propose the | 16 | | establishment of a special service
area for weather | 17 | | modification purposes may be given by publication only.
Notice | 18 | | by publication shall be given by publication at least once not | 19 | | less than
15 days prior to the hearing in a newspaper of | 20 | | general circulation within the
municipality or county or on the | 21 | | municipality's or county's website . Notice by mailing shall be | 22 | | given by depositing the
notice in the United States mails | 23 | | addressed to the person or persons in whose
name the general | 24 | | taxes for the last preceding year were paid on each property
| 25 | | lying within the special service area. A notice
shall be mailed |
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| 1 | | not less than 10 days prior to the time set for the public
| 2 | | hearing. In the event taxes for the last preceding year were | 3 | | not paid, the
notice shall be sent to the person last listed on | 4 | | the tax rolls prior to
that year as the owner of the property.
| 5 | | (Source: P.A. 97-1053, eff. 1-1-13.)".
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