Full Text of SB3454 103rd General Assembly
SB3454 103RD GENERAL ASSEMBLY | | | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 SB3454 Introduced 2/8/2024, by Sen. Robert F. Martwick SYNOPSIS AS INTRODUCED: | | 35 ILCS 200/16-55 | | 35 ILCS 200/16-95 | |
| Amends the Property Tax Code. Provides that a copy of the complaint shall also be served on each taxing district in which the property is located at least 90 days prior to the board of review hearing on the complaint. Effective immediately. |
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| | 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 16-55 and 16-95 as follows: | 6 | | (35 ILCS 200/16-55) | 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 | 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 complainant, if the | 17 | | board 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 | | complainant, 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 complainant. | 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 | 11 | | 12-10. Upon receipt of a written complaint that is timely | 12 | | filed under this Section, the board of review shall docket the | 13 | | complaint. If the complaint does not comply with the board of | 14 | | review rules adopted under Section 9-5 entitling the | 15 | | complainant to a hearing, the board shall send, electronically | 16 | | or by mail, notification acknowledging receipt of the | 17 | | complaint. The notification must identify which rules have not | 18 | | been complied with and provide the complainant with not less | 19 | | than 10 business days to bring the complaint into compliance | 20 | | with those rules. If the complainant complies with the board | 21 | | of review rules either upon the initial filing of a complaint | 22 | | or within the time as extended by the board of review for | 23 | | compliance, then the board of review shall send, | 24 | | electronically or by mail, a notice of hearing and the board | 25 | | shall hear the complaint and shall issue and send, | 26 | | electronically or by mail, a decision upon resolution. Except |
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| 1 | | as otherwise provided in subsection (c), if the complainant | 2 | | has not complied with the rules within the time as extended by | 3 | | the board of review, the board shall nonetheless issue and | 4 | | send a decision. The board of review may adopt rules allowing | 5 | | any party to attend and participate in a hearing by telephone | 6 | | or electronically. | 7 | | (d-5) Complaints and other written correspondence sent by | 8 | | the United States mail shall be considered filed as of the | 9 | | postmark date in accordance with Section 1.25 of the Statute | 10 | | on Statutes. Complaints and other written correspondence sent | 11 | | by a delivery service other than the United States Postal | 12 | | System shall be considered as filed as of the date sent as | 13 | | indicated by the shipper's tracking label. If allowed by board | 14 | | of review rule, complaints and other written correspondence | 15 | | transmitted electronically shall be considered filed as of the | 16 | | date received. | 17 | | (e) The board may also, at any time before its revision of | 18 | | the assessments is completed in every year, increase, reduce | 19 | | or otherwise adjust the assessment of any property, making | 20 | | changes in the valuation as may be just, and shall have full | 21 | | power over the assessment of any person and may do anything in | 22 | | regard thereto that it may deem necessary to make a just | 23 | | assessment, but the property shall not be assessed at a higher | 24 | | percentage of fair cash value than the assessed valuation of | 25 | | other property in the assessment district prior to | 26 | | equalization by the board or the Department. |
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| 1 | | (f) No assessment shall be increased until the person to | 2 | | be affected has been notified and given an opportunity to be | 3 | | heard, except as provided below. | 4 | | (g) Before making any reduction in assessments of its own | 5 | | motion, the board of review shall give notice to the assessor | 6 | | or chief county assessment officer who certified the | 7 | | assessment, and give the assessor or chief county assessment | 8 | | officer an opportunity to be heard thereon. | 9 | | (h) All complaints of errors in assessments of property | 10 | | shall be in writing, and shall be filed by the complaining | 11 | | party with the board of review, in the number of copies | 12 | | required by board of review rule. A copy shall be filed by the | 13 | | board of review with the assessor or chief county assessment | 14 | | officer who certified the assessment. | 15 | | (i) In all cases where a change in assessed valuation of | 16 | | $100,000 or more is sought, the board of review shall also | 17 | | serve a copy of the petition on all taxing districts as shown | 18 | | on the last available tax bill at least 90 14 days prior to the | 19 | | hearing on the complaint. Service may be by electronic means | 20 | | if the taxing district consents to electronic service and | 21 | | provides the board of review with a valid e-mail address for | 22 | | the purpose of receiving service. All taxing districts shall | 23 | | have an opportunity to be heard on the complaint. A taxing | 24 | | district wishing to intervene shall file a request to | 25 | | intervene with the board of review at least five days in | 26 | | advance of a scheduled hearing. If board of review rules |
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| 1 | | require the appellant to submit evidence in advance of a | 2 | | hearing, then any evidence in support of the intervenor's | 3 | | opinion of assessed value must be submitted to the board of | 4 | | review and complainant no later than five calendar days prior | 5 | | to the hearing. Service shall be made as set forth in | 6 | | subsection (d-5), but if board of review rules allow | 7 | | complaints and correspondence to be transmitted | 8 | | electronically, then the intervenor's evidence shall be | 9 | | transmitted electronically. | 10 | | (i-5) If board of review rules require the appellant to | 11 | | submit evidence in advance of a hearing, then any evidence to | 12 | | support the assessor's opinion of assessed value must be | 13 | | submitted to the board of review and the complainant (or, if | 14 | | represented by an attorney, to the attorney) no later than | 15 | | five calendar days prior to the hearing. Service shall be made | 16 | | as set forth in subsection (d-5), but if board of review rules | 17 | | allow complaints and correspondence to be transmitted | 18 | | electronically, then the assessor's evidence shall be | 19 | | transmitted electronically. | 20 | | (j) Complaints shall be classified by townships or taxing | 21 | | districts by the clerk of the board of review. All classes of | 22 | | complaints shall be docketed numerically, each in its own | 23 | | class, in the order in which they are presented, in books kept | 24 | | for that purpose, which books shall be open to public | 25 | | inspection. Complaints shall be considered by townships or | 26 | | taxing districts until all complaints have been heard and |
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| 1 | | passed upon by the board. | 2 | | (Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16; | 3 | | 99-579, eff. 7-15-16.) | 4 | | (35 ILCS 200/16-95) | 5 | | Sec. 16-95. Powers and duties of board of appeals or | 6 | | review; complaints. In counties with 3,000,000 or more | 7 | | inhabitants, until the first Monday in December 1998, the | 8 | | board of appeals in any year shall, on complaint that any | 9 | | property is overassessed or underassessed, or is exempt, | 10 | | review and order the assessment corrected. | 11 | | Beginning the first Monday in December 1998 and | 12 | | thereafter, in counties with 3,000,000 or more inhabitants, | 13 | | the board of review: | 14 | | (1) shall, on written complaint of any taxpayer or any | 15 | | taxing district that has an interest in the assessment | 16 | | that any property is overassessed, underassessed, or | 17 | | exempt, review the assessment and confirm, revise, | 18 | | correct, alter, or modify the assessment, as appears to be | 19 | | just; and | 20 | | (2) may, upon written motion of any one or more | 21 | | members of the board that is made on or before the dates | 22 | | specified in notices given under Section 16-110 for each | 23 | | township and upon good cause shown, revise, correct, | 24 | | alter, or modify any assessment (or part of an assessment) | 25 | | of real property regardless of whether the taxpayer or |
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| 1 | | owner of the property has filed a complaint with the | 2 | | board; and | 3 | | (3) shall, after the effective date of this amendatory | 4 | | Act of the 96th General Assembly, pursuant to the | 5 | | provisions of Sections 9-260, 9-265, 2-270, 16-135, and | 6 | | 16-140, review any omitted assessment proposed by the | 7 | | county assessor and confirm, revise, correct, alter, or | 8 | | modify the proposed assessment, as appears to be just. | 9 | | No assessment may be changed by the board on its own motion | 10 | | until the taxpayer in whose name the property is assessed and | 11 | | the chief county assessment officer who certified the | 12 | | assessment have been notified and given an opportunity to be | 13 | | heard thereon. | 14 | | | | | All taxing districts shall have an opportunity to be heard | 15 | | on the matter. The board of review shall also serve a copy of | 16 | | the petition on each taxing district in which the property is | 17 | | located, as shown on the last available tax bill, at least 90 | 18 | | days prior to the hearing on the complaint. | 19 | | (Source: P.A. 96-1553, eff. 3-10-11.) | 20 | | Section 99. Effective date. This Act takes effect upon | 21 | | becoming law. |
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