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.


LRB103 36220 HLH 69294 b

 

 

A BILL FOR

 

SB3454LRB103 36220 HLH 69294 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 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
9or underassessed, the board shall review the assessment, and
10correct it, as appears to be just, but in no case shall the
11property be assessed at a higher percentage of fair cash value
12than other property in the assessment district prior to
13equalization by the board or the Department.
14    (b) The board shall include compulsory sales in reviewing
15and correcting assessments, including, but not limited to,
16those compulsory sales submitted by the complainant, if the
17board determines that those sales reflect the same property
18characteristics and condition as those originally used to make
19the assessment. The board shall also consider whether the
20compulsory sale would otherwise be considered an arm's length
21transaction.
22    (c) If a complaint is filed by an attorney on behalf of a
23complainant, all notices and correspondence from the board

 

 

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1relating to the appeal shall be directed to the attorney. The
2board may require proof of the attorney's authority to
3represent the taxpayer. If the attorney fails to provide proof
4of authority within the compliance period granted by the board
5pursuant to subsection (d), the board may dismiss the
6complaint. The Board shall send, electronically or by mail,
7notice of the dismissal to the attorney and complainant.
8    (d) A complaint to affect the assessment for the current
9year shall be filed on or before 30 calendar days after the
10date of publication of the assessment list under Section
1112-10. Upon receipt of a written complaint that is timely
12filed under this Section, the board of review shall docket the
13complaint. If the complaint does not comply with the board of
14review rules adopted under Section 9-5 entitling the
15complainant to a hearing, the board shall send, electronically
16or by mail, notification acknowledging receipt of the
17complaint. The notification must identify which rules have not
18been complied with and provide the complainant with not less
19than 10 business days to bring the complaint into compliance
20with those rules. If the complainant complies with the board
21of review rules either upon the initial filing of a complaint
22or within the time as extended by the board of review for
23compliance, then the board of review shall send,
24electronically or by mail, a notice of hearing and the board
25shall hear the complaint and shall issue and send,
26electronically or by mail, a decision upon resolution. Except

 

 

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1as otherwise provided in subsection (c), if the complainant
2has not complied with the rules within the time as extended by
3the board of review, the board shall nonetheless issue and
4send a decision. The board of review may adopt rules allowing
5any party to attend and participate in a hearing by telephone
6or electronically.
7    (d-5) Complaints and other written correspondence sent by
8the United States mail shall be considered filed as of the
9postmark date in accordance with Section 1.25 of the Statute
10on Statutes. Complaints and other written correspondence sent
11by a delivery service other than the United States Postal
12System shall be considered as filed as of the date sent as
13indicated by the shipper's tracking label. If allowed by board
14of review rule, complaints and other written correspondence
15transmitted electronically shall be considered filed as of the
16date received.
17    (e) The board may also, at any time before its revision of
18the assessments is completed in every year, increase, reduce
19or otherwise adjust the assessment of any property, making
20changes in the valuation as may be just, and shall have full
21power over the assessment of any person and may do anything in
22regard thereto that it may deem necessary to make a just
23assessment, but the property shall not be assessed at a higher
24percentage of fair cash value than the assessed valuation of
25other property in the assessment district prior to
26equalization by the board or the Department.

 

 

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1    (f) No assessment shall be increased until the person to
2be affected has been notified and given an opportunity to be
3heard, except as provided below.
4    (g) Before making any reduction in assessments of its own
5motion, the board of review shall give notice to the assessor
6or chief county assessment officer who certified the
7assessment, and give the assessor or chief county assessment
8officer an opportunity to be heard thereon.
9    (h) All complaints of errors in assessments of property
10shall be in writing, and shall be filed by the complaining
11party with the board of review, in the number of copies
12required by board of review rule. A copy shall be filed by the
13board of review with the assessor or chief county assessment
14officer 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
17serve a copy of the petition on all taxing districts as shown
18on the last available tax bill at least 90 14 days prior to the
19hearing on the complaint. Service may be by electronic means
20if the taxing district consents to electronic service and
21provides the board of review with a valid e-mail address for
22the purpose of receiving service. All taxing districts shall
23have an opportunity to be heard on the complaint. A taxing
24district wishing to intervene shall file a request to
25intervene with the board of review at least five days in
26advance of a scheduled hearing. If board of review rules

 

 

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1require the appellant to submit evidence in advance of a
2hearing, then any evidence in support of the intervenor's
3opinion of assessed value must be submitted to the board of
4review and complainant no later than five calendar days prior
5to the hearing. Service shall be made as set forth in
6subsection (d-5), but if board of review rules allow
7complaints and correspondence to be transmitted
8electronically, then the intervenor's evidence shall be
9transmitted electronically.
10    (i-5) If board of review rules require the appellant to
11submit evidence in advance of a hearing, then any evidence to
12support the assessor's opinion of assessed value must be
13submitted to the board of review and the complainant (or, if
14represented by an attorney, to the attorney) no later than
15five calendar days prior to the hearing. Service shall be made
16as set forth in subsection (d-5), but if board of review rules
17allow complaints and correspondence to be transmitted
18electronically, then the assessor's evidence shall be
19transmitted electronically.
20    (j) Complaints shall be classified by townships or taxing
21districts by the clerk of the board of review. All classes of
22complaints shall be docketed numerically, each in its own
23class, in the order in which they are presented, in books kept
24for that purpose, which books shall be open to public
25inspection. Complaints shall be considered by townships or
26taxing districts until all complaints have been heard and

 

 

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1passed upon by the board.
2(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16;
399-579, eff. 7-15-16.)
 
4    (35 ILCS 200/16-95)
5    Sec. 16-95. Powers and duties of board of appeals or
6review; complaints. In counties with 3,000,000 or more
7inhabitants, until the first Monday in December 1998, the
8board of appeals in any year shall, on complaint that any
9property is overassessed or underassessed, or is exempt,
10review and order the assessment corrected.
11    Beginning the first Monday in December 1998 and
12thereafter, in counties with 3,000,000 or more inhabitants,
13the 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
10until the taxpayer in whose name the property is assessed and
11the chief county assessment officer who certified the
12assessment have been notified and given an opportunity to be
13heard thereon.
14    
All taxing districts shall have an opportunity to be heard
15on the matter. The board of review shall also serve a copy of
16the petition on each taxing district in which the property is
17located, as shown on the last available tax bill, at least 90
18days 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
21becoming law.