Full Text of SB1743 102nd General Assembly
SB1743 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 SB1743 Introduced 2/26/2021, by Sen. Melinda Bush SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. In provisions concerning complaints, provides that, if the appellant fails to timely submit evidence required in advance of a hearing, then the appeal shall be dismissed with prejudice.
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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 | | Section 16-55 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 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. If the appellant fails to submit | 10 | | evidence required in advance of a hearing in accordance with | 11 | | this timeline or any extension granted, then the appeal shall | 12 | | be dismissed with prejudice. | 13 | | (i-5) If board of review rules require the appellant to | 14 | | submit evidence in advance of a hearing, then any evidence to | 15 | | support the assessor's opinion of assessed value must be | 16 | | submitted to the board of review and the complainant (or, if | 17 | | represented by an attorney, to the attorney) no later than | 18 | | five calendar days prior to the hearing. Service shall be made | 19 | | as set forth in subsection (d-5), but if board of review rules | 20 | | allow complaints and correspondence to be transmitted | 21 | | electronically, then the assessor's evidence shall be | 22 | | transmitted electronically. If the appellant fails to submit | 23 | | evidence required in advance of a hearing in accordance with | 24 | | this timeline or any extension granted, then the appeal shall | 25 | | be dismissed with prejudice. | 26 | | (j) Complaints
shall be classified by townships or taxing |
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| 1 | | districts by the clerk of the board
of review. All classes of | 2 | | complaints shall be docketed numerically, each in its
own | 3 | | class, in the order in which they are presented, in books kept | 4 | | for that
purpose, which books shall be open to public | 5 | | inspection. Complaints shall be
considered by townships or | 6 | | taxing districts until all complaints have been
heard and | 7 | | passed upon by the board.
| 8 | | (Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16; | 9 | | 99-579, eff. 7-15-16.)
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