Full Text of SB0809 103rd General Assembly
SB0809sam001 103RD GENERAL ASSEMBLY | Sen. Robert F. Martwick Filed: 5/3/2024 | | 10300SB0809sam001 | | LRB103 03265 HLH 72770 a |
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| 1 | | AMENDMENT TO SENATE BILL 809
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 809 by replacing | 3 | | everything after the enacting clause with the following: | 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Section 16-185 as follows: | 6 | | (35 ILCS 200/16-185) | 7 | | Sec. 16-185. Decisions. | 8 | | (a) The Board shall make a decision in each appeal or case | 9 | | appealed to it, and the decision shall be based upon equity and | 10 | | the weight of evidence and not upon constructive fraud, and | 11 | | shall be binding upon appellant and officials of government. | 12 | | The extension of taxes on any assessment so appealed shall not | 13 | | be delayed by any proceeding before the Board, and, in case the | 14 | | assessment is altered by the Board, any taxes extended upon | 15 | | the unauthorized assessment or part thereof shall be abated, | 16 | | or, if already paid, shall be refunded with interest as |
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| 1 | | provided in Section 23-20. | 2 | | (b) The decision or order of the Property Tax Appeal Board | 3 | | in any such appeal, shall, within 10 days thereafter, be | 4 | | certified at no charge to the appellant and to the proper | 5 | | authorities, including the board of review or board of appeals | 6 | | whose decision was appealed, the county clerk who extends | 7 | | taxes upon the assessment in question, and the county | 8 | | collector who collects property taxes upon such assessment. | 9 | | (c) The final administrative decision of the Property Tax | 10 | | Appeal Board shall be deemed served on a party when a copy of | 11 | | the decision is: | 12 | | (1) deposited in the United States Mail, in a sealed | 13 | | package, with postage prepaid, addressed to that party at | 14 | | the address listed for that party in the pleadings; except | 15 | | that, if the party is represented by an attorney, the | 16 | | notice shall go to the attorney at the address listed in | 17 | | the pleadings; or | 18 | | (2) sent electronically to the party at the e-mail | 19 | | addresses provided for that party in the pleadings. | 20 | | The Property Tax Appeal Board shall allow each party to | 21 | | designate one or more individuals to receive electronic | 22 | | correspondence on behalf of that party and shall allow each | 23 | | party to change, add, or remove designees selected by that | 24 | | party during the course of the proceedings. Decisions and all | 25 | | electronic correspondence shall be directed to each individual | 26 | | so designated. |
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| 1 | | (d) If the Property Tax Appeal Board renders a decision | 2 | | lowering the assessment of a particular parcel after the | 3 | | deadline for filing complaints with the board of review or | 4 | | board of appeals or after adjournment of the session of the | 5 | | board of review or board of appeals at which assessments for | 6 | | the subsequent year or years of the same general assessment | 7 | | period, as provided in Sections 9-215 through 9-225, are being | 8 | | considered, the taxpayer may, within 30 days after the date of | 9 | | written notice of the Property Tax Appeal Board's decision, | 10 | | appeal the assessment for such subsequent year or years | 11 | | directly to the Property Tax Appeal Board. | 12 | | (e) Subject to subsection (f) of this Section, if the | 13 | | Property Tax Appeal Board renders a decision lowering the | 14 | | assessment of a particular parcel on which a residence | 15 | | occupied by the owner is situated, that reduced assessment, | 16 | | subject to equalization, shall remain in effect for the | 17 | | remainder of the general assessment period, as provided in | 18 | | Sections 9-215 through 9-225, except that, if, as a result of | 19 | | one or more of the factors described in subsection (f), the | 20 | | assessed value of the parcel in any subsequent assessment year | 21 | | during the general assessment period is less than the | 22 | | assessment determined by the Property Tax Appeal Board in its | 23 | | decision lowering the assessment of the parcel, then the | 24 | | assessed value for that subsequent assessment year shall be | 25 | | maintained for the remainder of the general assessment period, | 26 | | subject to equalization. |
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| 1 | | (f) Notwithstanding subsection (e) of this Section, if the | 2 | | Property Tax Appeal Board renders a decision lowering the | 3 | | assessment of a particular parcel on which a residence | 4 | | occupied by the owner is situated, then the Property Tax | 5 | | Appeal Board shall determine the correct assessment, subject | 6 | | to equalization, for that parcel for the remainder of the | 7 | | general assessment period, as provided in Sections 9-215 | 8 | | through 9-225, only if the correct assessment can be | 9 | | determined based on one or more of the following factors: | 10 | | (1) the parcel is subsequently sold in an arm's length | 11 | | transaction establishing a fair cash value for the parcel | 12 | | that is different from the fair cash value on which the | 13 | | Property Tax Appeal Board's assessment is based; | 14 | | (2) the parcel or the improvements on the parcel were | 15 | | substantially changed in any way contemplated by Section | 16 | | 9-160 or Section 9-180 so that the fair cash value on which | 17 | | the Property Tax Appeal Board's assessment is based no | 18 | | longer fairly represents the parcel's fair cash value, in | 19 | | which case competent evidence of the parcel's fair cash | 20 | | value shall be submitted to the Property Tax Appeal Board; | 21 | | (3) the Property Tax Appeal Board's assessment would | 22 | | not be uniform, or its assessment would otherwise not be | 23 | | in conformance with Section 4 of Article XI of the | 24 | | Illinois Constitution of 1970, in which case competent | 25 | | evidence of the parcel's lack of uniformity shall be | 26 | | submitted to the Property Tax Appeal Board; or |
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| 1 | | (4) the decision of the Property Tax Appeal Board is | 2 | | reversed or modified upon review. | 3 | | If the Property Tax Appeal Board cannot determine the | 4 | | parcel's correct assessment based on any of the factors | 5 | | provided for in this subsection, then the provisions of | 6 | | subsection (e) of this Section shall apply. | 7 | | If the Property Tax Appeal Board renders a decision | 8 | | lowering the assessment of a particular parcel on which a | 9 | | residence occupied by the owner is situated, such reduced | 10 | | assessment, subject to equalization, shall remain in effect | 11 | | for the remainder of the general assessment period as provided | 12 | | in Sections 9-215 through 9-225, unless that parcel is | 13 | | subsequently sold in an arm's length transaction establishing | 14 | | a fair cash value for the parcel that is different from the | 15 | | fair cash value on which the Board's assessment is based, or | 16 | | unless the decision of the Property Tax Appeal Board is | 17 | | reversed or modified upon review. | 18 | | (Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.) | 19 | | Section 99. Effective date. This Act takes effect upon | 20 | | becoming law.". |
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