Full Text of SB3503 98th General Assembly
SB3503eng 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 6-10, 6-60, and 16-55 and by adding Sections 2-85, | 6 | | 4-17, 9-147, 9-163, and 16-86 as follows: | 7 | | (35 ILCS 200/2-85 new) | 8 | | Sec. 2-85. Taxpayer entitled to statement of assessment | 9 | | process. In a county with a population of more than 300,000 but | 10 | | less than 3,000,000 inhabitants, the township assessor or chief | 11 | | county assessment officer, when requested, shall deliver to any | 12 | | person a copy of the description or statement of property | 13 | | assessed in his or her name or in which he or she holds | 14 | | ownership interest, and the valuation placed thereon by the | 15 | | assessor for the most recent taxable year. The description | 16 | | shall include the method by which the assessment was derived, | 17 | | comparable properties used to reach the assessment or to | 18 | | substantiate the assessment given, and other information which | 19 | | explains the method in which the assessment was reached. A copy | 20 | | of the statement shall serve as the township assessor's | 21 | | evidence at any appeal the taxpayer brings before the board of | 22 | | review. The assessor may submit further evidence in response to | 23 | | an appeal filed before the board of review. In lieu of a |
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| 1 | | description of the method by which the assessment was derived, | 2 | | the township assessor may include the equalization factors | 3 | | applied to the property and an explanation of how equalization | 4 | | affects the assessment. If the township assessor includes the | 5 | | equalization factors applied to the property and an explanation | 6 | | of how equalization affects the assessment, the person | 7 | | requesting the statement may request an additional statement | 8 | | setting forth the method by which the assessment was derived. A | 9 | | copy of the statement shall serve as the township assessor's | 10 | | initial evidence at any appeal the taxpayer brings before the | 11 | | board of review. The assessor may submit further evidence in | 12 | | response to an appeal filed before the board of review. Notice | 13 | | of the requesting party's right to obtain a statement under | 14 | | this Section shall be included with the assessment notice | 15 | | provided under Sections 12-30 or 12-55. | 16 | | (35 ILCS 200/4-17 new) | 17 | | Sec. 4-17. Continuing education. Beginning on January 1, | 18 | | 2016, each of the following officials shall complete a minimum | 19 | | of 15 continuing education hours each year: (i) each supervisor | 20 | | of assessments; (ii) each assessor; (iii) each deputy assessor; | 21 | | and (iv) each member of a board of review. The Department shall | 22 | | designate and approve acceptable courses and specify | 23 | | procedures for certifying the completion of those continuing | 24 | | education hours. If a supervisor of assessments, assessor, | 25 | | deputy assessor, or member of a board of review holds a |
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| 1 | | Certified Illinois Assessing Officer
certificate from the | 2 | | Illinois Property Assessment Institute, or a professional | 3 | | designation by any other appraisal
or assessing association | 4 | | approved by the Department that requires at least 15 hours of | 5 | | continuing education as a requirement for maintaining that | 6 | | designation, then that supervisor of assessments, assessor, | 7 | | deputy assessor, or member of a board of review shall be deemed | 8 | | to be in compliance with this Section.
| 9 | | (35 ILCS 200/6-10)
| 10 | | Sec. 6-10. Examination requirement ; counties - Counties of | 11 | | 100,000 or more. In
any county to which Section 6-5 applies and | 12 | | which has 100,000 or more
inhabitants, no person may serve on | 13 | | the board of review who has not passed an
examination prepared | 14 | | and administered by the Department to determine his or her
| 15 | | competence to hold the office. The examination shall be | 16 | | conducted by the
Department at some convenient location in the | 17 | | county. The Department may
provide by rule the maximum time | 18 | | that the name of a person who has passed the
examination will | 19 | | be included on a list of persons eligible for appointment or
| 20 | | election. The county board of any other county may, by | 21 | | resolution, impose a
like requirement in its county. In | 22 | | counties with less than 100,000 inhabitants,
the members of the | 23 | | board of review shall within one year of taking office
| 24 | | successfully complete a basic course in assessment practice | 25 | | approved by the
Department.
In counties with 3,000,000 or more |
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| 1 | | inhabitants, the members of the
board of
review shall | 2 | | successfully complete a basic
course in
assessment practice, | 3 | | approved by the Department, within one year after taking
| 4 | | office. The county board may, by ordinance or resolution, | 5 | | determine other qualifications a person shall possess prior to | 6 | | their appointment to a board of review above and beyond the | 7 | | requirements of this Section.
| 8 | | (Source: P.A. 88-455; incorporates 88-221; 88-670, eff. | 9 | | 12-2-94; 89-126,
eff. 7-11-95; 89-671, eff. 8-14-96.)
| 10 | | (35 ILCS 200/6-60)
| 11 | | Sec. 6-60. Rules and procedures. The board of review in | 12 | | every county with less than 3,000,000 inhabitants must make | 13 | | available to the public a detailed description of the rules and | 14 | | procedures for hearings before the board. This description must | 15 | | include an explanation of any applicable burdens of proof, | 16 | | rules of evidence, timelines, the method by which a member or | 17 | | additional member is assigned to a hearing, and any other | 18 | | procedures that will allow the taxpayer to effectively present | 19 | | his or her case before the board. If a county Internet website | 20 | | exists, the rules and procedures must also be published on that | 21 | | website.
| 22 | | The board of review shall publish guidelines for | 23 | | residential property appeals. Those guidelines shall provide | 24 | | information about the most appropriate types of evidence that | 25 | | may be used to support an appeal, the process and timeline for |
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| 1 | | appeals, and how the board conducts appeals. These guidelines | 2 | | shall be published on the board's website or on the county | 3 | | website if no board of review website exists. | 4 | | (Source: P.A. 96-122, eff. 1-1-10.) | 5 | | (35 ILCS 200/9-147 new) | 6 | | Sec. 9-147. Method of assessment. Township assessors shall | 7 | | inform the supervisor of assessments of the type of software or | 8 | | other method by which assessments are conducted in the | 9 | | township. If a township Internet website exists, this | 10 | | information shall be published on that website. If a township | 11 | | Internet website does not exist and a county Internet website | 12 | | exists, the supervisor of assessments shall publish this | 13 | | information on the county website. | 14 | | (35 ILCS 200/9-163 new) | 15 | | Sec. 9-163. Increase in equalized assessed value. | 16 | | Notwithstanding any other provision of law, in a county of more | 17 | | than 300,000 but less than 3,000,000 residents, if the | 18 | | equalized assessed value of any property increases by more than | 19 | | 15% over the equalized assessed value of that property in the | 20 | | previous assessment year, and if that increase is not | 21 | | attributable to new construction or improvements on the | 22 | | property, then the assessor shall include that property on a | 23 | | list maintained by the assessor of all such properties for the | 24 | | taxable year. That list shall be transmitted to the chief |
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| 1 | | county assessment officer with the assessment books for that | 2 | | taxable year.
| 3 | | (35 ILCS 200/16-55)
| 4 | | Sec. 16-55. Complaints. | 5 | | (a) On written complaint that any property is
overassessed | 6 | | or underassessed, the board shall review the assessment, and
| 7 | | correct it, as appears to be just, but in no case shall the | 8 | | property be
assessed at a higher percentage of fair cash value | 9 | | than other property in the
assessment district prior to | 10 | | equalization by the board or the Department. | 11 | | (b) The board shall include compulsory sales in reviewing | 12 | | and correcting assessments, including, but not limited to, | 13 | | those compulsory sales submitted by the taxpayer, if the board | 14 | | determines that those sales reflect the same property | 15 | | characteristics and condition as those originally used to make | 16 | | the assessment. The board shall also consider whether the | 17 | | compulsory sale would otherwise be considered an arm's length | 18 | | transaction. | 19 | | (c) If a complaint is filed by an attorney on behalf of a | 20 | | taxpayer, all notices and correspondence from the board | 21 | | relating to the appeal shall be directed to the attorney. The | 22 | | board may require proof of the attorney's authority to | 23 | | represent the taxpayer. If the attorney fails to provide proof | 24 | | of authority within the compliance period granted by the board | 25 | | pursuant to subsection (d), the board may dismiss the |
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| 1 | | complaint. The Board shall send, electronically or by mail, | 2 | | notice of the dismissal to the attorney and taxpayer. | 3 | | (d) A
complaint to affect the assessment for the current | 4 | | year shall be filed on or before 30 calendar days after the | 5 | | date
of publication of the assessment list under Section 12-10. | 6 | | Upon receipt of a written complaint that is timely filed under | 7 | | this Section, the board of review shall docket the complaint. | 8 | | If the complaint does not comply with the board of review rules | 9 | | adopted under Section 9-5 entitling the complainant to a | 10 | | hearing, the board shall send, electronically or by mail, | 11 | | notification acknowledging receipt of the complaint. The | 12 | | notification must identify which rules have not been complied | 13 | | with and provide the complainant with not less than 10 business | 14 | | days to bring the complaint into compliance with those rules. | 15 | | If the complainant complies with the board of review rules | 16 | | either upon the initial filing of a complaint or within the | 17 | | time as extended by the board of review for compliance, then | 18 | | the board of review shall send, electronically or by mail, a | 19 | | notice of hearing and the board shall hear the complaint and | 20 | | shall issue and send, electronically or by mail, a decision | 21 | | upon resolution. Except as otherwise provided in subsection | 22 | | (c), if the complainant has not complied with the rules within | 23 | | the time as extended by the board of review, the board shall | 24 | | nonetheless issue and send a decision. The board of review may | 25 | | adopt rules allowing any party to attend and participate in a | 26 | | hearing by telephone or electronically. |
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| 1 | | (e) The board may also,
at any time before its revision of | 2 | | the assessments is completed in every year,
increase, reduce or | 3 | | otherwise adjust the assessment of any property, making
changes | 4 | | in the valuation as may be just, and shall have full power over | 5 | | the
assessment of any person and may do anything in regard | 6 | | thereto that it may deem
necessary to make a just assessment, | 7 | | but the property shall not be assessed at
a higher percentage | 8 | | of fair cash value than the assessed valuation of other
| 9 | | property in the assessment district prior to equalization by | 10 | | the board or the
Department. | 11 | | (f) No assessment shall be increased until the person to be | 12 | | affected
has been notified and given an opportunity to be | 13 | | heard, except as provided
below. | 14 | | (g) Before making any reduction in assessments of its own | 15 | | motion, the board
of review shall give notice to the assessor | 16 | | or chief county assessment officer
who certified the | 17 | | assessment, and give the assessor or chief county assessment
| 18 | | officer an opportunity to be heard thereon. | 19 | | (g-10) Upon request of the assessor or chief county | 20 | | assessment officer who made the original assessment, the board | 21 | | of review shall provide a written explanation to that assessor | 22 | | or chief county assessment officer setting forth the board's | 23 | | reasoning for an assessment reduction for reductions that occur | 24 | | as a result of an appeal. | 25 | | (h) All complaints of errors in
assessments of property | 26 | | shall be in writing, and shall be filed by the
complaining |
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| 1 | | party with the board of review, in duplicate. The duplicate | 2 | | shall
be filed by the board of review with the assessor or | 3 | | chief county assessment
officer who certified the assessment. | 4 | | (i) In all cases where a change in assessed
valuation of | 5 | | $100,000 or more is sought, the board of review shall also | 6 | | serve a
copy of the petition on all taxing districts as shown | 7 | | on the last available tax
bill at least 14 days prior to the | 8 | | hearing on the complaint. All taxing
districts shall have an | 9 | | opportunity to be heard on the complaint. | 10 | | (j) Complaints
shall be classified by townships or taxing | 11 | | districts by the clerk of the board
of review. All classes of | 12 | | complaints shall be docketed numerically, each in its
own | 13 | | class, in the order in which they are presented, in books kept | 14 | | for that
purpose, which books shall be open to public | 15 | | inspection. Complaints shall be
considered by townships or | 16 | | taxing districts until all complaints have been
heard and | 17 | | passed upon by the board.
| 18 | | (Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)
| 19 | | (35 ILCS 200/16-86 new) | 20 | | Sec. 16-86. List of reduced assessments. At the time of the | 21 | | certification of the assessment books as provided under Section | 22 | | 16-85, the chief county assessment officer shall cause to be | 23 | | published on the county's website a report of all equalized | 24 | | assessed valuations reduced from the township assessor's | 25 | | valuation in the aggregate by class of property, organized by |
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| 1 | | township if the county is so organized.
| 2 | | Section 99. Effective date. This Act takes effect upon | 3 | | becoming law.
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