Full Text of SB1403 98th General Assembly
SB1403 98TH GENERAL ASSEMBLY |
| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 SB1403 Introduced 2/6/2013, by Sen. Michael Noland SYNOPSIS AS INTRODUCED: |
| 35 ILCS 200/16-160 | | 35 ILCS 200/21-387 new | | 35 ILCS 200/23-5 | | 35 ILCS 200/23-7 new | | 35 ILCS 200/23-20 | |
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Amends the Property Tax Code. Provides that, if a taxpayer objects to all or any part of a property tax for any year based on an assessment, the taxpayer may elect to (i) pay all of the tax due or (ii) pay the amount of tax due for the year for which a tax objection complaint will be filed in compliance with Section 23-10, minus the amount attributable to any portion of the amount of the reduction in assessed value. Contains provisions concerning notice and penalties. 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 16-160, 23-5, and 23-20 and by adding Sections 21-387 | 6 | | and 23-7 as follows:
| 7 | | (35 ILCS 200/16-160)
| 8 | | Sec. 16-160. Property Tax Appeal Board; process. In | 9 | | counties with
3,000,000 or more inhabitants, beginning with | 10 | | assessments made for the 1996
assessment year for residential | 11 | | property of 6 units or less and beginning with
assessments made | 12 | | for the 1997 assessment year for all other property, and for
| 13 | | all property in any county
other than a county with 3,000,000 | 14 | | or more inhabitants, any taxpayer
dissatisfied with the | 15 | | decision of a board of review or board of appeals as
such
| 16 | | decision pertains to the assessment of his or her property for | 17 | | taxation
purposes, or any taxing body that has an interest in | 18 | | the decision of the board
of
review or board of appeals on an | 19 | | assessment made by any local assessment
officer,
may, (i) in | 20 | | counties with less than 3,000,000 inhabitants within 30 days
| 21 | | after the date of written notice of the decision of
the board | 22 | | of review or (ii) in assessment year 1999 and thereafter
in | 23 | | counties with 3,000,000 or more inhabitants within 30 days |
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| 1 | | after the
date of the board of review notice or within 30 days
| 2 | | after the date that the board of review transmits to the
county | 3 | | assessor pursuant to Section 16-125 its final action on
the | 4 | | township
in which the property is located, whichever is later,
| 5 | | appeal the
decision to the
Property Tax Appeal Board for | 6 | | review. In any appeal where the board of review
or board of | 7 | | appeals has given written
notice of the hearing to the taxpayer | 8 | | 30 days before the hearing, failure to
appear at the board of | 9 | | review or board of appeals hearing shall be grounds
for | 10 | | dismissal of the
appeal unless a continuance is granted to the | 11 | | taxpayer. If an appeal is
dismissed for failure to appear at a | 12 | | board of review or board of appeals
hearing, the Property Tax
| 13 | | Appeal Board shall have no jurisdiction to hear any subsequent | 14 | | appeal on that
taxpayer's complaint. Such taxpayer or taxing | 15 | | body, hereinafter called the
appellant, shall file a petition | 16 | | with the clerk of the Property Tax Appeal
Board, setting forth | 17 | | the facts upon which he or she bases the objection,
together | 18 | | with a statement of the contentions of law which he or she | 19 | | desires to
raise, and the relief requested. If a taxpayer | 20 | | elects to make a partial payment of the tax due, as provided in | 21 | | Section 21-387, the taxpayer shall notify all taxing districts | 22 | | listed on the last available tax bill of the taxpayer's intent | 23 | | to pay the amount of tax due for the year in which the appeal is | 24 | | made, minus the amount of tax attributable to any portion of | 25 | | the amount of the requested reduction in assessed valuation. If | 26 | | a petition is filed by a taxpayer, the
taxpayer is precluded |
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| 1 | | from filing objections based upon valuation, as may
otherwise | 2 | | be permitted by Sections 21-175 and 23-5. However, any taxpayer | 3 | | not
satisfied with the decision of the board of review or board | 4 | | of appeals as
such decision pertains to
the assessment of his | 5 | | or her property need not appeal the decision to the
Property | 6 | | Tax Appeal Board before seeking relief in the courts.
The | 7 | | changes made by this amendatory Act of the 91st General | 8 | | Assembly shall be
effective beginning
with the 1999 assessment | 9 | | year.
| 10 | | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
| 11 | | (35 ILCS 200/21-387 new) | 12 | | Sec. 21-387. Partial payment of tax due. Beginning with the | 13 | | 2013 tax year, when a petition filed by a taxpayer pursuant to | 14 | | Section 16-160 of this Code remains pending at the time the tax | 15 | | is due, the taxpayer may elect to (i) pay all of the tax due or | 16 | | (ii) pay the amount of tax due for the year in which the appeal | 17 | | is filed minus the amount attributable to any portion of the | 18 | | amount of the requested reduction in assessed valuation. Notice | 19 | | must be provided to all taxing districts as required by Section | 20 | | 16-160.
| 21 | | (35 ILCS 200/23-5)
| 22 | | Sec. 23-5. Payment under protest. Except as provided in | 23 | | Section 23-7, beginning Beginning with the 1994 tax year in
| 24 | | counties with 3,000,000 or more inhabitants, and beginning with |
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| 1 | | the 1995 tax
year in all other counties, if
any person desires | 2 | | to object to all or any part of a property tax for any year,
for | 3 | | any
reason other than that the property is exempt from | 4 | | taxation, he or she shall
pay all of the tax due
within 60 days | 5 | | from the first penalty date of the final installment of taxes
| 6 | | for that year. Whenever taxes are paid in compliance with this | 7 | | Section and a
tax objection complaint is filed in compliance | 8 | | with Section 23-10, 100% of the
taxes shall be deemed paid | 9 | | under protest without the filing of a separate
letter of | 10 | | protest with the county collector.
| 11 | | (Source: P.A. 88-455; 89-126, eff. 7-1195.)
| 12 | | (35 ILCS 200/23-7 new) | 13 | | Sec. 23-7. Partial payment of tax due. Beginning with the | 14 | | 2013 tax year, if a taxpayer objects to all or any part of a | 15 | | property tax for any year based on an assessment, the taxpayer | 16 | | may elect to (i) pay all of the tax due or (ii) pay the amount | 17 | | of tax due for the year for which a tax objection complaint | 18 | | will be filed in compliance with Section 23-10, minus the | 19 | | amount attributable to any portion of the amount of the | 20 | | reduction in assessed value to be requested. If a taxpayer | 21 | | elects to make a partial payment of the tax due, the taxpayer | 22 | | shall notify all taxing districts listed on the current tax | 23 | | bill of the amount paid. Payment shall be made within 60 days | 24 | | from the first penalty date of the final installment of taxes | 25 | | for the year for which a tax objection complaint will be filed.
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| 1 | | (35 ILCS 200/23-20)
| 2 | | Sec. 23-20. Effect of protested payments; refunds. No | 3 | | protest shall
prevent or be a cause of delay in the | 4 | | distribution of
tax collections to the taxing districts of any | 5 | | taxes collected which were
not paid under protest.
If the final | 6 | | order of the Property Tax Appeal Board or of a court results
in | 7 | | a refund to the taxpayer, refunds shall be made by the | 8 | | collector from
funds
remaining in the Protest Fund until such | 9 | | funds are exhausted and
thereafter from the next funds | 10 | | collected after entry of the final order until
full payment of | 11 | | the refund and interest thereon has been made. Interest from | 12 | | the date of payment, regardless of whether the
payment was made | 13 | | before the effective date of
this
amendatory Act of 1997, or | 14 | | from the date payment is due,
whichever is
later, to the date | 15 | | of refund shall also be paid
to
the taxpayer at the annual rate | 16 | | of the lesser of (i) 5% or (ii) the percentage increase in the | 17 | | Consumer Price Index For All Urban Consumers during the | 18 | | 12-month calendar year preceding the levy year for which the | 19 | | refund was made, as published by the federal Bureau of Labor | 20 | | Statistics. If the final order of the Property Tax Appeal Board | 21 | | or of a court results in a payment due, the taxpayer shall pay | 22 | | the amount due and interest thereon. Interest shall accrue from | 23 | | the date payment was made in accordance with Section 21-387 or | 24 | | Section 23-7 to the date payment, as ordered by the Property | 25 | | Tax Appeal Board or a court, is made at the annual rate of the |
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| 1 | | lesser of (i) 5% or (ii) the percentage increase in the | 2 | | Consumer Price Index for All Urban Consumers, as issued by the | 3 | | United States Department of Labor, Bureau of Labor Statistics, | 4 | | during the 12-month calendar year preceding the levy year for | 5 | | which the payment is made.
| 6 | | (Source: P.A. 94-558, eff. 1-1-06.)
| 7 | | Section 99. Effective date. This Act takes effect upon | 8 | | becoming law.
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