Full Text of SB1657 098th General Assembly
SB1657enr 98TH GENERAL ASSEMBLY |
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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 6-15, 9-5, and 16-55 as follows:
| 6 | | (35 ILCS 200/6-15)
| 7 | | Sec. 6-15. Political makeup and compensation. The board of | 8 | | review appointed
under Section 6-5 shall consist of 3 2 | 9 | | members , 2 of whom are affiliated with the political
party | 10 | | polling the highest vote for any county office in the county , | 11 | | and one
member of the party polling the second highest vote for | 12 | | the same county office
at the last general election prior to | 13 | | any appointment made under this Section.
The third member shall | 14 | | not be affiliated with that same party. Each member of the | 15 | | board of review shall receive an annual salary to be fixed
by | 16 | | the county board and paid out of the county treasury.
| 17 | | (Source: P.A. 86-905; 87-1189; 88-455.)
| 18 | | (35 ILCS 200/9-5)
| 19 | | Sec. 9-5. Rules. Each county assessor, board of appeals, | 20 | | and board of
review shall make and publish reasonable rules for | 21 | | the guidance of persons
doing business with them and for the | 22 | | orderly dispatch of business.
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| 1 | | In counties with fewer than 3,000,000 inhabitants, these | 2 | | rules shall not require specific proof to be offered nor limit | 3 | | the nature of evidence which may be offered as a condition of | 4 | | filing an assessment complaint under Section 16-55. | 5 | | In counties with 3,000,000 or more inhabitants, the county | 6 | | assessor and board
of appeals (ending the first Monday in | 7 | | December 1998 and the board of
review beginning the first | 8 | | Monday in December 1998 and thereafter),
jointly shall make and | 9 | | prescribe rules for the assessment of
property and the | 10 | | preparation of the assessment books by the township assessors
| 11 | | in their respective townships and for the return of those books | 12 | | to the county
assessor.
| 13 | | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 14 | | 8-14-96.)
| 15 | | (35 ILCS 200/16-55)
| 16 | | Sec. 16-55. Complaints. | 17 | | (a) On written complaint that any property is
overassessed | 18 | | or underassessed, the board shall review the assessment, and
| 19 | | correct it, as appears to be just, but in no case shall the | 20 | | property be
assessed at a higher percentage of fair cash value | 21 | | than other property in the
assessment district prior to | 22 | | equalization by the board or the Department. | 23 | | (b) The board shall include compulsory sales in reviewing | 24 | | and correcting assessments, including, but not limited to, | 25 | | those compulsory sales submitted by the taxpayer, if the board |
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| 1 | | determines that those sales reflect the same property | 2 | | characteristics and condition as those originally used to make | 3 | | the assessment. The board shall also consider whether the | 4 | | compulsory sale would otherwise be considered an arm's length | 5 | | transaction. | 6 | | (c) If a complaint is filed by an attorney on behalf of a | 7 | | taxpayer, all notices and correspondence from the board | 8 | | relating to the appeal shall be directed to the attorney. The | 9 | | board may require proof of the attorney's authority to | 10 | | represent the taxpayer. If the attorney fails to provide proof | 11 | | of authority within the compliance period granted by the board | 12 | | pursuant to subsection (d), the board may dismiss the | 13 | | complaint. The Board shall send, electronically or by mail, | 14 | | notice of the dismissal to the attorney and taxpayer. | 15 | | (d) A
complaint to affect the assessment for the current | 16 | | year shall be filed on or before 30 calendar days after the | 17 | | date
of publication of the assessment list under Section 12-10. | 18 | | Upon receipt of a written complaint that is timely filed under | 19 | | this Section, the board of review shall docket the complaint. | 20 | | If the complaint does not comply with the board of review rules | 21 | | adopted under Section 9-5 entitling the complainant to a | 22 | | hearing, the board shall send, electronically or by mail, | 23 | | notification acknowledging receipt of the complaint. The | 24 | | notification must identify which rules have not been complied | 25 | | with and provide the complainant with not less than 10 business | 26 | | days to bring the complaint into compliance with those rules. |
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| 1 | | If the complainant complies with the board of review rules | 2 | | either upon the initial filing of a complaint or within the | 3 | | time as extended by the board of review for compliance, then | 4 | | the board of review shall send, electronically or by mail, a | 5 | | notice of hearing and the board shall hear the complaint and | 6 | | shall issue and send, electronically or by mail, a decision | 7 | | upon resolution. Except as otherwise provided in subsection | 8 | | (c), if the complainant has not complied with the rules within | 9 | | the time as extended by the board of review, the board shall | 10 | | nonetheless issue and send a decision. The board of review may | 11 | | adopt rules allowing any party to attend and participate in a | 12 | | hearing by telephone or electronically. | 13 | | (e) The board may also,
at any time before its revision of | 14 | | the assessments is completed in every year,
increase, reduce or | 15 | | otherwise adjust the assessment of any property, making
changes | 16 | | in the valuation as may be just, and shall have full power over | 17 | | the
assessment of any person and may do anything in regard | 18 | | thereto that it may deem
necessary to make a just assessment, | 19 | | but the property shall not be assessed at
a higher percentage | 20 | | of fair cash value than the assessed valuation of other
| 21 | | property in the assessment district prior to equalization by | 22 | | the board or the
Department. | 23 | | (f) No assessment shall be increased until the person to be | 24 | | affected
has been notified and given an opportunity to be | 25 | | heard, except as provided
below. | 26 | | (g) Before making any reduction in assessments of its own |
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| 1 | | motion, the board
of review shall give notice to the assessor | 2 | | or chief county assessment officer
who certified the | 3 | | assessment, and give the assessor or chief county assessment
| 4 | | officer an opportunity to be heard thereon. | 5 | | (h) All complaints of errors in
assessments of property | 6 | | shall be in writing, and shall be filed by the
complaining | 7 | | party with the board of review, in duplicate. The duplicate | 8 | | shall
be filed by the board of review with the assessor or | 9 | | chief county assessment
officer who certified the assessment. | 10 | | (i) In all cases where a change in assessed
valuation of | 11 | | $100,000 or more is sought, the board of review shall also | 12 | | serve a
copy of the petition on all taxing districts as shown | 13 | | on the last available tax
bill at least 14 days prior to the | 14 | | hearing on the complaint. All taxing
districts shall have an | 15 | | opportunity to be heard on the complaint. | 16 | | (j) Complaints
shall be classified by townships or taxing | 17 | | districts by the clerk of the board
of review. All classes of | 18 | | complaints shall be docketed numerically, each in its
own | 19 | | class, in the order in which they are presented, in books kept | 20 | | for that
purpose, which books shall be open to public | 21 | | inspection. Complaints shall be
considered by townships or | 22 | | taxing districts until all complaints have been
heard and | 23 | | passed upon by the board.
| 24 | | (Source: P.A. 96-1083, eff. 7-16-10; 97-812, eff. 7-13-12.)
| 25 | | Section 99. Effective date. This Act takes effect upon | 26 | | becoming law.
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