Full Text of SB2736 103rd General Assembly
SB2736 103RD GENERAL ASSEMBLY | | | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 SB2736 Introduced 1/12/2024, by Sen. Andrew S. Chesney SYNOPSIS AS INTRODUCED: | | | Amends the Property Tax Code. In provisions concerning notices of increased assessments, provides that the chief county assessment officer shall continue to accept appeals from the taxpayer for a period of not less than 30 business days from the later of the date the assessment notice is mailed or is published on the assessor's website. Effective immediately. |
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| | 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 12-30 as follows: | 6 | | (35 ILCS 200/12-30) | 7 | | Sec. 12-30. Mailed notice of changed assessments; counties | 8 | | of less than 3,000,000. | 9 | | (a) In every county with less than 3,000,000 inhabitants, | 10 | | in addition to the publication of the list of assessments in | 11 | | each year of a general assessment and of the list of property | 12 | | for which assessments have been added or changed, as provided | 13 | | above, a notice shall be mailed by the chief county assessment | 14 | | officer to each taxpayer whose assessment has been changed | 15 | | since the last preceding assessment, using the address as it | 16 | | appears on the assessor's records, except in the case of | 17 | | changes caused by a change in the county equalization factor | 18 | | by the Department or in the case of changes resulting from | 19 | | equalization by the chief county assessment officer under | 20 | | Section 9-210, during any year such change is made. The chief | 21 | | county assessment officer shall continue to accept appeals | 22 | | from the taxpayer for a period of not less than 30 business | 23 | | days from the later of the date the assessment notice is mailed |
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| 1 | | as provided in this subsection or is published on the | 2 | | assessor's website. The notice may, but need not be, sent by a | 3 | | township assessor. | 4 | | (b) The notice sent under this Section shall include the | 5 | | following: | 6 | | (1) The previous year's assessed value after board of | 7 | | review equalization. | 8 | | (2) Current assessed value and the date of that | 9 | | valuation. | 10 | | (3) The percentage change from the previous assessed | 11 | | value to the current assessed value. | 12 | | (4) The full fair market value (as indicated by | 13 | | dividing the current assessed value by the median level of | 14 | | assessment in the assessment district as determined by the | 15 | | most recent 3 year assessment to sales ratio study | 16 | | adjusted to take into account any changes in assessment | 17 | | levels since the data for the studies were collected). | 18 | | (5) A statement advising the taxpayer that assessments | 19 | | of property, other than farm land and coal, are required | 20 | | by law to be assessed at 33 1/3% of fair market value. | 21 | | (6) The name, address, phone number, office hours, | 22 | | and, if one exists, the website address of the assessor. | 23 | | (7) Where practicable, the notice shall include the | 24 | | reason for any increase in the property's valuation. | 25 | | (8) The name and price per copy by mail of the | 26 | | newspaper in which the list of assessments will be |
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| 1 | | published and the scheduled publication date. | 2 | | (9) A statement advising the taxpayer of the steps to | 3 | | follow if the taxpayer believes the full fair market value | 4 | | of the property is incorrect or believes the assessment is | 5 | | not uniform with other comparable properties in the same | 6 | | neighborhood. The statement shall also (i) advise all | 7 | | taxpayers to contact the township assessor's office, in | 8 | | those counties under township organization, first to | 9 | | review the assessment, (ii) advise all taxpayers to file | 10 | | an appeal with the board of review if not satisfied with | 11 | | the assessor review, and (iii) give the phone number to | 12 | | call for a copy of the board of review rules. | 13 | | (10) A statement advising the taxpayer that there is a | 14 | | deadline date for filing an appeal with the board of | 15 | | review and indicating that deadline date (30 business days | 16 | | following the scheduled publication date). | 17 | | (11) A brief explanation of the relationship between | 18 | | the assessment and the tax bill (including an explanation | 19 | | of the equalization factors) and an explanation that the | 20 | | assessment stated for the preceding year is the assessment | 21 | | after equalization by the board of review in the preceding | 22 | | year. | 23 | | (12) In bold type, a notice of possible eligibility | 24 | | for the various homestead exemptions as provided in | 25 | | Section 15-165 through Section 15-175 and Section 15-180. | 26 | | (c) In addition to the requirements of subsection (b) of |
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| 1 | | this Section, in every county with less than 3,000,000 | 2 | | inhabitants, where the chief county assessment officer | 3 | | maintains and controls an electronic database containing the | 4 | | physical characteristics of the property, the notice shall | 5 | | include the following: | 6 | | (1) The physical characteristics of the taxpayer's | 7 | | property that are available from that database; or | 8 | | (2) A statement advising the taxpayer that detailed | 9 | | property characteristics are available on the county | 10 | | website and the URL address of that website. | 11 | | (d) In addition to the requirements of subsection (b) of | 12 | | this Section, in every county with less than 3,000,000 | 13 | | inhabitants, where the chief county assessment officer does | 14 | | not maintain and control an electronic database containing the | 15 | | physical characteristics of the property, and where one or | 16 | | more townships in the county maintain and control an | 17 | | electronic database containing the physical characteristics of | 18 | | the property and some or all of the database is available on a | 19 | | website that is maintained and controlled by the township, the | 20 | | notice shall include a statement advising the taxpayer that | 21 | | detailed property characteristics are available on the | 22 | | township website and the URL address of that website. | 23 | | (e) Except as provided in this Section, the form and | 24 | | manner of providing the information and explanations required | 25 | | to be in the notice shall be prescribed by the Department. | 26 | | (Source: P.A. 96-122, eff. 1-1-10.) |
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| 1 | | Section 99. Effective date. This Act takes effect upon | 2 | | becoming law. |
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