Full Text of SB2797 096th General Assembly
SB2797enr 96TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning local government.
| 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 9-260, 9-265, 9-270, 15-20, 16-95, 16-135, and 16-140 | 6 | | as follows:
| 7 | | (35 ILCS 200/9-260)
| 8 | | Sec. 9-260.
Assessment of omitted property; counties of | 9 | | 3,000,000 or
more.
| 10 | | (a) After signing the affidavit, the county assessor
shall | 11 | | have power, when directed by the board of
appeals
(until the | 12 | | first Monday in December 1998 and the board of review
beginning
| 13 | | the first Monday in December 1998 and thereafter), or on his or | 14 | | her own
initiative, subject to the limitations of Sections | 15 | | 9-265 and 9-270, to assess properties which
may have been | 16 | | omitted from assessments
for the current year and not more than | 17 | | 3 years prior to the current year or during any year or years | 18 | | for which the property was
liable to be taxed, and for which | 19 | | the tax has not been paid, but only on notice
and an | 20 | | opportunity to be heard in the manner and form required by law, | 21 | | and
shall enter the assessments upon the assessment books. Any | 22 | | notice shall include (i) a request that a person receiving the | 23 | | notice who is not the current taxpayer contact the office of |
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| 1 | | the county assessor and explain that the person is not the | 2 | | current taxpayer, which contact may be made on the telephone, | 3 | | in writing, or in person upon receipt of the notice, and (ii) | 4 | | the name, address, and telephone number of the appropriate | 5 | | personnel in the office of the county assessor to whom the | 6 | | response should be made. Any time period for the review of an | 7 | | omitted assessment included in the notice shall be consistent | 8 | | with the time period established by the assessor in accordance | 9 | | with subsection (a) of Section 12-55. No charge for tax of
| 10 | | previous years shall be made against any property if (1) the | 11 | | assessor failed to notify the board of review of the omitted | 12 | | assessment in accordance with subsection (a-1) of this Section; | 13 | | (2) (a) the property was last
assessed as unimproved, (b) the | 14 | | owner of such property gave notice of
subsequent improvements | 15 | | and requested a reassessment as required by Section
9-180, and | 16 | | (c) reassessment of the property was not made within the 16 | 17 | | month
period immediately following the receipt of that notice ; | 18 | | (3) the owner of the property gave notice as required by | 19 | | Section 9-265; (4) the assessor received a building permit for | 20 | | the property evidencing
that new construction had occurred or | 21 | | was occurring on the property but
failed to list the | 22 | | improvement on the tax rolls; (5) the assessor
received a plat | 23 | | map, plat of survey, ALTA survey, mortgage survey, or
other | 24 | | similar document containing the omitted property but failed to
| 25 | | list the improvement on the tax rolls; (6) the assessor | 26 | | received a real
estate transfer declaration indicating a sale |
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| 1 | | from an exempt property
owner to a non-exempt property owner | 2 | | but failed to list the property on
the tax rolls; or (7) the | 3 | | property was the subject of an assessment
appeal before the | 4 | | assessor or the board of review that had included the
intended | 5 | | omitted property as part of the assessment appeal and provided
| 6 | | evidence of its market value. | 7 | | (a-1) After providing notice and an opportunity to be heard | 8 | | as
required by subsection (a) of this Section, the assessor | 9 | | shall render a
decision on the omitted assessment, whether or | 10 | | not the omitted
assessment was contested, and shall mail a | 11 | | notice of the decision to the
taxpayer of record or to the | 12 | | party that contested the omitted assessment. The notice of | 13 | | decision shall contain a statement that the
decision may be | 14 | | appealed to the board of review. The decision and all
evidence | 15 | | used in the decision shall be transmitted by the assessor to
| 16 | | the board of review on or before the dates specified in | 17 | | accordance with
Section 16-110 .
| 18 | | (b) Any taxes based on the omitted assessment of a property | 19 | | pursuant to
Sections
9-260 through 9-270 and Sections 16-135 | 20 | | and 16-140 shall be prepared and mailed at the same time as the
| 21 | | estimated first
installment property tax bill for the preceding | 22 | | year (as described in
Section 21-30)
is prepared and mailed. | 23 | | The omitted assessment tax bill
is not due
until the date on | 24 | | which the second installment property tax bill for the
| 25 | | preceding
year becomes due. The omitted assessment tax bill | 26 | | shall be deemed
delinquent
and shall bear interest beginning on |
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| 1 | | the day after the due date of the second
installment
(as | 2 | | described in Section 21-25). Any taxes for omitted assessments | 3 | | deemed
delinquent
after the due date of the second installment | 4 | | tax bill shall bear
interest at the rate of
1.5% per month or | 5 | | portion thereof until paid or forfeited (as described in
| 6 | | Section 21-25).
| 7 | | (c) The
assessor shall have no power to change the | 8 | | assessment or alter the
assessment books in any other manner or | 9 | | for any other purpose so as to
change or affect the taxes in | 10 | | that year, except as ordered by the board of
appeals (until the | 11 | | first Monday in December 1998 and the board of review
beginning | 12 | | the first Monday in December 1998 and thereafter). The county
| 13 | | assessor shall make
all changes and corrections ordered by the | 14 | | board of appeals
(until the first Monday in December 1998 and | 15 | | the board of review
beginning
the first Monday in December 1998 | 16 | | and thereafter).
The county assessor may for the purpose
of | 17 | | revision by the board of appeals
(until the first Monday in | 18 | | December 1998 and the board of review
beginning
the first | 19 | | Monday in December 1998 and thereafter)
certify the assessment | 20 | | books
for any town or taxing district after or when such books | 21 | | are completed.
| 22 | | (Source: P.A. 93-560, eff. 8-20-03.)
| 23 | | (35 ILCS 200/9-265)
| 24 | | Sec. 9-265. Omitted property; interest; change in exempt | 25 | | use or ownership.
If any property is omitted in the assessment |
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| 1 | | of any year or years, not to exceed the current assessment year | 2 | | and 3 prior years, so that the
taxes, for which the property | 3 | | was liable, have not been paid, or if by reason
of defective | 4 | | description or assessment, taxes on any property for any year | 5 | | or
years have not been paid, or if any taxes are refunded under | 6 | | subsection (b) of
Section 14-5 because the taxes were assessed | 7 | | in the wrong person's name, the
property, when discovered, | 8 | | shall be listed and assessed by the board of review
or, in | 9 | | counties with 3,000,000 or more inhabitants, by the county | 10 | | assessor
either on his
or her own initiative or when so | 11 | | directed by the board of appeals or board of
review. The
board | 12 | | of review in counties with less than 3,000,000 inhabitants or | 13 | | the
county assessor in counties with 3,000,000 or more | 14 | | inhabitants may
develop reasonable procedures for contesting | 15 | | the listing of omitted
property under this Division. For | 16 | | purposes
of this Section, "defective description or | 17 | | assessment" includes a description
or assessment which omits | 18 | | all the improvements thereon as a result of which
part of the | 19 | | taxes on the total value of the property as improved remain | 20 | | unpaid.
In the case of property subject to assessment by the | 21 | | Department, the property
shall be listed and assessed by the | 22 | | Department. All such property shall be
placed on the assessment | 23 | | and tax books. The arrearages of taxes which might
have been | 24 | | assessed, with 10% interest thereon for each year or portion | 25 | | thereof
from 2 years after the time the first correct tax bill | 26 | | ought to have been
received, shall be charged against the |
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| 1 | | property by the county clerk.
| 2 | | When property or acreage omitted by either incorrect survey | 3 | | or other
ministerial assessor error is discovered and the owner | 4 | | has paid its tax
bills as received for the year or years of | 5 | | omission of the parcel, then the
interest authorized by this | 6 | | Section shall not be chargeable to the owner.
However, nothing | 7 | | in this Section shall prevent the collection of the principal
| 8 | | amount of back taxes due and owing.
| 9 | | If any property listed as exempt by the chief county | 10 | | assessment officer
has a change in use, a change in leasehold | 11 | | estate, or a change in titleholder
of record by purchase, | 12 | | grant, taking or transfer, it shall be the obligation
of the | 13 | | transferee to notify the chief county assessment officer in | 14 | | writing
within 90 30 days of the change. If mailed, the The | 15 | | notice shall be sent by certified mail,
return receipt | 16 | | requested, and shall include the name and address of the
| 17 | | taxpayer, the legal description of the property, and the | 18 | | property index number
of the property when an index number | 19 | | exists. If notice is provided in person, it shall be provided | 20 | | on a form prescribed
by the chief county assessment officer, | 21 | | and the chief county assessment
officer shall provide a date | 22 | | stamped copy of the notice. Except as
provided in item (6) of | 23 | | subsection (a) of Section 9-260, item (6) of
Section 16-135, | 24 | | and item (6) of Section 16-140 of this Code, if If the failure | 25 | | to give the
notification results in the assessing official | 26 | | continuing to list the property
as exempt in subsequent years, |
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| 1 | | the property shall be considered omitted
property for purposes | 2 | | of this Code.
| 3 | | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 4 | | 8-14-96.)
| 5 | | (35 ILCS 200/9-270)
| 6 | | Sec. 9-270. Omitted property; limitations on assessment. A | 7 | | charge for tax
and interest for previous years, as
provided in | 8 | | Sections 9-265 or 14-40, shall not be made
against any property | 9 | | for years prior to the date of ownership of the person
owning
| 10 | | the property at the time the liability for the
omitted tax was | 11 | | first
ascertained. Ownership as used in this section shall be | 12 | | held to refer to
bona fide legal and equitable titles or | 13 | | interests acquired for value and
without notice of the tax, as | 14 | | may appear by deed, deed of trust, mortgage,
certificate of | 15 | | purchase or sale, or other form of contract. No charge
for tax | 16 | | of previous years, as provided in Section 9-265,
shall be made | 17 | | against any property if (1) the assessor failed to notify the | 18 | | board of
review of an omitted assessment in accordance with | 19 | | subsection (a-1) of Section 9-260; (2) (a) the property was
| 20 | | last
assessed as unimproved, (b) the owner of the property gave | 21 | | notice
of
subsequent improvements and requested a reassessment | 22 | | as required by Section
9-180, and (c) reassessment of the | 23 | | property
was not made
within the 16 month period immediately | 24 | | following the receipt of that
notice ; (3) the owner of the | 25 | | property gave notice as
required by Section 9-265; (4) the |
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| 1 | | assessor received a building permit
for the property evidencing | 2 | | that new construction had occurred or was
occurring on the | 3 | | property but failed to list the improvement on the tax
rolls; | 4 | | (5) the assessor received a plat map, plat of survey, ALTA
| 5 | | survey, mortgage survey, or other similar document containing | 6 | | the omitted
property but failed to list the improvement on the | 7 | | tax rolls; (6) the
assessor received a real estate transfer | 8 | | declaration indicating a sale
from an exempt property owner to | 9 | | a non-exempt property owner but failed
to list the property on | 10 | | the tax rolls; or (7) the property was the
subject of an | 11 | | assessment appeal before the assessor or the board of
review | 12 | | that had included the intended omitted property as part of the
| 13 | | assessment appeal and provided evidence of its market value . | 14 | | The owner of property, if known, assessed under this and the
| 15 | | preceding section shall be notified by the county assessor, | 16 | | board of
review or
Department, as the case may require.
| 17 | | (Source: P.A. 86-359; 88-455.)
| 18 | | (35 ILCS 200/15-20)
| 19 | | Sec. 15-20. Notification requirements after change in use | 20 | | or ownership. If
any property listed as exempt by the chief | 21 | | county assessment officer has a
change in use, a change in | 22 | | leasehold estate, or a change in titleholder of
record by | 23 | | purchase, grant, taking or transfer, it is the obligation of | 24 | | the
transferee to notify the chief county assessment officer in | 25 | | writing within 90 30
days of the change. If mailed, the The |
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| 1 | | notice shall be sent by certified mail, return receipt
| 2 | | requested, and shall include the name and address of the | 3 | | taxpayer, the legal
description of the property, the address of | 4 | | the property, and the permanent
index number of the property | 5 | | where such number exists. If
notice is provided in person, it | 6 | | shall be provided on a form prescribed
by the chief county | 7 | | assessment officer, and the chief county assessment
officer | 8 | | shall provide a date stamped copy of the notice. Except as
| 9 | | provided in item (6) of subsection (a) of Section 9-260, item | 10 | | (6) of
Section 16-135, and item (6) of Section 16-140 of this | 11 | | Code, if If the failure to give
such notification results in | 12 | | the assessment officer listing the property as
exempt in | 13 | | subsequent years, the property shall be considered omitted | 14 | | property
for purposes of this Code.
| 15 | | (Source: P.A. 87-895; 87-1189; 88-455; incorporates 88-221;
| 16 | | 88-670, eff. 12-2-94.)
| 17 | | (35 ILCS 200/16-95)
| 18 | | Sec. 16-95. Powers and duties of board of appeals or | 19 | | review; complaints. In counties with 3,000,000 or more | 20 | | inhabitants, until the first Monday in
December 1998, the board | 21 | | of appeals in any year shall, on complaint that any
property is | 22 | | overassessed or underassessed, or is exempt, review and order | 23 | | the
assessment corrected.
| 24 | | Beginning the first Monday in December 1998 and thereafter, | 25 | | in counties with
3,000,000 or more inhabitants, the board of |
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| 1 | | review:
| 2 | | (1) shall, on written complaint of any taxpayer or any | 3 | | taxing district
that has an interest in the assessment that | 4 | | any property is overassessed,
underassessed, or exempt, | 5 | | review the assessment and confirm, revise, correct,
alter, | 6 | | or modify the assessment, as appears to be just; and
| 7 | | (2) may, upon written motion
of any one or more members | 8 | | of the board that is made on or before the dates
specified | 9 | | in notices given under Section 16-110 for each township and
| 10 | | upon good cause shown, revise, correct, alter, or modify | 11 | | any assessment
(or part of an assessment) of real property | 12 | | regardless of whether the
taxpayer or owner of the property | 13 | | has filed a complaint with the board ; and | 14 | | (3) shall, after the effective date of this amendatory | 15 | | Act of
the 96th General Assembly, pursuant to the | 16 | | provisions of Sections 9-260, 9-265, 2-270, 16-135, and | 17 | | 16-140, review any omitted
assessment proposed by the | 18 | | county assessor and confirm, revise,
correct, alter, or | 19 | | modify the proposed assessment, as appears to be
just .
| 20 | | No assessment may be changed by the board on its own | 21 | | motion until the
taxpayer in whose name the property is | 22 | | assessed and the chief county assessment
officer who | 23 | | certified the assessment have been notified and given an
| 24 | | opportunity to be heard thereon. All taxing districts shall | 25 | | have an
opportunity to be heard on the matter.
| 26 | | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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| 1 | | (35 ILCS 200/16-135)
| 2 | | Sec. 16-135. Omitted property; Notice provisions. In | 3 | | counties with
3,000,000 or more inhabitants, the owner of | 4 | | property and the executor,
administrator, or trustee of a | 5 | | decedent whose property has been omitted
in the assessment in | 6 | | any year or years or on which a tax for which the property
was | 7 | | liable has not been paid, and the several taxing bodies | 8 | | interested therein,
shall be given at least 30 5 days notice in | 9 | | writing by the board of appeals
(until the first Monday in | 10 | | December 1998 and the board of review
beginning the first | 11 | | Monday in December 1998 and thereafter) or
county assessor of | 12 | | the hearing on the proposed assessments of the omitted
| 13 | | property. The board or assessor shall have full power to | 14 | | examine the owner, or
the executor, administrator, trustee, | 15 | | legatee, or heirs of the decedent, or
other person concerning | 16 | | the ownership, kind, character, amount and the value of
the | 17 | | omitted property.
| 18 | | If the board determines that the property of any decedent | 19 | | was omitted
from assessment during any year or years, or that a | 20 | | tax for which
the property was liable, has not been paid, the | 21 | | board shall direct the county
assessor to assess the property. | 22 | | However, if the county assessor, on his or
her own initiative, | 23 | | makes such a determination, then the assessor shall assess
the | 24 | | property. No charge for tax of previous years shall be made | 25 | | against any
property prior to the date of ownership of the |
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| 1 | | person owning the property
at the time the liability for such | 2 | | omitted tax is first ascertained.
Ownership as used in this | 3 | | Section refers to bona fide legal
and equitable titles or | 4 | | interests acquired for value and without notice of
the tax, as | 5 | | may appear by deed, deed of trust, mortgage, certificate of
| 6 | | purchase or sale, or other form of contract. No such charge for | 7 | | tax of previous
years shall be made against any property if : | 8 | | (1) the assessor failed to notify the board of review | 9 | | of an
omitted assessment in accordance with subsection | 10 | | (a-1) of Section 9-260 of
this Code; or
| 11 | | (2) (a) the property was last assessed as unimproved,
| 12 | | (b) the owner of the property, gave notice of subsequent | 13 | | improvements and
requested a reassessment as required by | 14 | | Section 9-180, and
(c) reassessment of the property was not | 15 | | made within 16 months of receipt
of that notice ; or | 16 | | (3) the owner of the property gave notice as required | 17 | | by Section
9-265; or | 18 | | (4) the assessor received a building permit for the | 19 | | property
evidencing that new construction had occurred or | 20 | | was occurring on the
property but failed to list the | 21 | | improvement on the tax rolls; or | 22 | | (5) the assessor received a plat map, plat of survey, | 23 | | ALTA
survey, mortgage survey, or other similar document | 24 | | containing the omitted
property but failed to list the | 25 | | improvement on the tax rolls; or | 26 | | (6) the assessor received a real estate transfer |
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| 1 | | declaration
indicating a sale from an exempt property owner | 2 | | to a non-exempt property
owner but failed to list the | 3 | | property on the tax rolls; or | 4 | | (7) the property was the subject of an assessment | 5 | | appeal before
the assessor or the board of review that had | 6 | | included the intended
omitted property as part of the | 7 | | assessment appeal and provided evidence
of its market | 8 | | value .
| 9 | | The assessment of omitted property by the county assessor | 10 | | may be reviewed by
the board in the same manner as other | 11 | | assessments are reviewed
under the provisions of this Code and | 12 | | when so reviewed, the assessment shall
not thereafter be | 13 | | subject to review by any succeeding board.
| 14 | | For the purpose of enforcing the provisions of this Code, | 15 | | relating to
property omitted from assessment, the taxing bodies | 16 | | interested
therein are hereby empowered to employ counsel to | 17 | | appear before the board
or assessor (as the case may be) and | 18 | | take all necessary steps to enforce
the assessment on the | 19 | | omitted property.
| 20 | | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 21 | | 8-14-96.)
| 22 | | (35 ILCS 200/16-140)
| 23 | | Sec. 16-140. Omitted property. In counties with 3,000,000 | 24 | | or more
inhabitants, the board of appeals
(until the first | 25 | | Monday in December 1998 and the board of review
beginning
the |
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| 1 | | first Monday in December 1998 and thereafter)
in any year shall | 2 | | direct the county assessor,
in accordance with Section 16-135, | 3 | | when he or she fails to do so on his or her
own initiative, to | 4 | | assess all property which has not been assessed, for any
| 5 | | reason, and enter the same upon the assessment books and to | 6 | | list and assess all
property that has been omitted in the | 7 | | assessment for the current year and not more
than 3 years prior | 8 | | to the current year of any year or years . If the
tax for which | 9 | | that property was liable has not been paid or if any property,
| 10 | | by reason of defective description or assessment thereof, fails | 11 | | to pay taxes
for any year or years, the property, when | 12 | | discovered by the board shall be
listed and assessed by the | 13 | | county assessor. The board may order the county
assessor to | 14 | | make such alterations in the description of property as it | 15 | | deems
necessary. No charge for tax of previous years shall be | 16 | | made against any
property if : | 17 | | (1) the assessor failed to notify the board of review | 18 | | of an
omitted assessment in accordance with subsection | 19 | | (a-1) of Section 9-260 of
this Code;
or
| 20 | | (2) (a) the property was last assessed as unimproved,
| 21 | | (b) the owner of the property gave notice of subsequent | 22 | | improvements and
requested a reassessment as required by | 23 | | Section 9-180, and
(c) reassessment of the property was not | 24 | | made within 16 months of receipt
of
that notice ; or | 25 | | (3) the owner of the property gave notice as required | 26 | | by Section 9-265; or |
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| 1 | | (4) the assessor received a building permit for the | 2 | | property
evidencing that new construction had occurred or | 3 | | was occurring on the
property but failed to list the | 4 | | improvement on the tax rolls; or | 5 | | (5) the assessor received a plat map, plat of survey, | 6 | | ALTA
survey, mortgage survey, or other similar document | 7 | | containing the omitted
property but failed to list the | 8 | | improvement on the tax rolls; or | 9 | | (6) the assessor received a real estate transfer | 10 | | declaration
indicating a sale from an exempt property owner | 11 | | to a non-exempt property
owner but failed to list the | 12 | | property on the tax rolls; or | 13 | | (7) the property was the subject of an assessment | 14 | | appeal before
the assessor or the board of review that had | 15 | | included the intended
omitted property as part of the | 16 | | assessment appeal and provided evidence
of its market | 17 | | value .
| 18 | | The board shall hear complaints and revise assessments of | 19 | | any
particular parcel of property of any person identified and | 20 | | described in a
complaint filed with the board and conforming to | 21 | | the requirements of Section
16-115. The board shall make | 22 | | revisions in no other cases.
| 23 | | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 24 | | 8-14-96.)
| 25 | | Section 99. Effective date. This Act takes effect upon | 26 | | becoming law.
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