Full Text of HB2276 96th General Assembly
HB2276 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 HB2276
Introduced 2/18/2009, by Rep. Edward J. Acevedo SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/16-170 |
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35 ILCS 200/16-180 |
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Amends the Property Tax Code. Provides that, for appeals to the Property Tax Appeal Board requesting a change in assessed value of $1,000,000 or more on non-farm property other than that consisting of 6 or fewer residences, appellant must notify affected municipalities, school districts, and community college districts and the taxpayer of record if the taxpayer is not the appellant (now, if a change of $100,00 or more is sought, the board of review must notify all taxing districts). Sets forth procedures and requires proof of service.
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A BILL FOR
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HB2276 |
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LRB096 10136 RCE 20302 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing | 5 |
| Sections 16-170 and 16-180 as follows:
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| (35 ILCS 200/16-170)
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| Sec. 16-170. Hearings. A hearing shall be granted if any | 8 |
| party to the appeal
so requests, and, upon motion of any party | 9 |
| to the appeal or by direction of
the Property Tax Appeal Board, | 10 |
| any appeal may be set down for a hearing,
with proper notice to | 11 |
| the interested parties. Notice to all interested
taxing bodies | 12 |
| shall be deemed to have been given when served upon the
State's | 13 |
| Attorney of the county from which the appeal has been taken , | 14 |
| except that, in cases involving a requested change of assessed | 15 |
| value of $1,000,000 or more on non-farm property other than | 16 |
| that consisting solely of 6 or fewer residential units, notice | 17 |
| shall also be given as provided in Section 16-180 .
Hearings may | 18 |
| be held before less than a majority of the members of the
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| Board, and the chairman may assign members or hearing officers | 20 |
| to hold
hearings. Such hearings shall be open to the public and | 21 |
| shall be conducted in
accordance with the rules of practice and | 22 |
| procedure promulgated by
the Board. The Board, any member or | 23 |
| hearing officer may require the
production of any books, |
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HB2276 |
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LRB096 10136 RCE 20302 b |
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| records, papers or documents that may be material
or relevant | 2 |
| as evidence in any matter pending before it and necessary for
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| the making of a just decision.
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| (Source: P.A. 76-689; 88-455.)
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| (35 ILCS 200/16-180)
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| Sec. 16-180. Procedure for determination of correct | 7 |
| assessment. The Property
Tax Appeal Board shall establish by | 8 |
| rules an informal procedure for the
determination of the | 9 |
| correct assessment of property which is the subject of an
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| appeal. The procedure, to the extent that the Board considers | 11 |
| practicable,
shall eliminate formal rules of pleading, | 12 |
| practice and evidence, and except
for any reasonable filing fee | 13 |
| determined by the Board, may provide that costs
shall be in the | 14 |
| discretion of the Board. A copy of the appellant's petition
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| shall be mailed by the clerk of the Property Tax Appeal Board | 16 |
| to the board
of review whose decision is being appealed. In | 17 |
| cases involving a requested change of assessed value of | 18 |
| $1,000,000 or more on non-farm property other than that | 19 |
| consisting solely of 6 or fewer residential units, the | 20 |
| appellant shall also serve notice of the appeal by mailing a | 21 |
| copy of the petition to the chief business official of each | 22 |
| municipality, school district, and community college district | 23 |
| in which the subject property is situated, as shown on the | 24 |
| property's tax bill for the tax year prior to the year of the | 25 |
| appeal, and to the taxpayer of record if the taxpayer is not |
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HB2276 |
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LRB096 10136 RCE 20302 b |
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| the appellant, within 21 days after filing the petition. Upon | 2 |
| request, the county clerk of the county in which the subject | 3 |
| property is located shall make available to the appellant the | 4 |
| address of the chief business officials of the municipalities, | 5 |
| school districts, and community college districts. The clerk | 6 |
| may provide that information by any reasonable means, including | 7 |
| but not limited to, Internet posting. The appellant shall file | 8 |
| a certificate of counsel or other proof of service with the | 9 |
| Board. Failure of a municipality, school district, or community | 10 |
| college district to receive the notice shall not invalidate a | 11 |
| taxpayer's petition or make it liable to dismissal if the | 12 |
| notice has been mailed according to information provided by the | 13 |
| county clerk, as shown by the proof of service. On motion of | 14 |
| the appellant or on its own motion, the Property Tax Appeal | 15 |
| Board may approve a reasonable delay in the appellant's service | 16 |
| of notice under this Section if the Board finds that there was | 17 |
| good cause for the delay and that the noticed party was not | 18 |
| prejudiced. However, appellant's failure to comply | 19 |
| substantially with this Section, by failing to mail any notice | 20 |
| and file a proof of service thereof, shall be grounds for | 21 |
| dismissal of the petition if the Board finds that the failure | 22 |
| prejudiced the party entitled to notice. In all
cases where a | 23 |
| change in
assessed valuation of $100,000 or more is sought, the | 24 |
| board of review
shall
serve a copy of the petition on all | 25 |
| taxing districts as shown on the last
available tax bill. The | 26 |
| chairman of the Property Tax Appeal Board shall
provide for the |
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HB2276 |
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LRB096 10136 RCE 20302 b |
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| speedy hearing of all such appeals. Each appeal shall be
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| limited to the grounds listed in the petition filed with the | 3 |
| Property Tax
Appeal Board. All appeals shall be
considered de | 4 |
| novo and the Property Tax Appeal Board shall not be limited to | 5 |
| the evidence presented to the board of review of the county. A | 6 |
| party participating in the hearing before the Property Tax | 7 |
| Appeal Board is entitled to introduce evidence that is | 8 |
| otherwise proper and admissible without regard to whether that | 9 |
| evidence has previously been introduced at a hearing before the | 10 |
| board of review of the county. Where no complaint has been made | 11 |
| to the board
of review of the county where the property is | 12 |
| located
and the appeal is
based solely on the effect of an | 13 |
| equalizing factor assigned to all property
or to a class of | 14 |
| property by the board of review, the
Property Tax Appeal
Board | 15 |
| shall not grant a reduction in assessment greater than the
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| amount that was added as the result of the equalizing factor.
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| The provisions added to this Section by this amendatory Act | 18 |
| of the 93rd
General Assembly shall be construed as declaratory | 19 |
| of existing law and not as a
new enactment.
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| (Source: P.A. 93-248, eff. 7-22-03; 93-758, eff. 7-16-04.)
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