Full Text of HB5213 096th General Assembly
HB5213 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 HB5213
Introduced 2/3/2010, by Rep. Michael W. Tryon SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/12-30 |
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35 ILCS 200/12-50 |
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35 ILCS 200/16-25 |
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35 ILCS 200/16-55 |
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35 ILCS 200/16-160 |
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35 ILCS 200/16-185 |
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Amends the Property Tax Code. Extends by 30 days the deadline for filing certain appeals with a board of review or the Property Tax Appeals Board. Makes corresponding changes in several provisions concerning the form of notices that must be given.
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FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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HB5213 |
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LRB096 16843 HLH 32154 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 12-30, 12-50, 16-25, 16-55, 16-160, and 16-185 as | 6 |
| follows:
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| (35 ILCS 200/12-30)
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| Sec. 12-30. Mailed notice of changed assessments; counties | 9 |
| of less than
3,000,000. | 10 |
| (a) In every county with less than 3,000,000 inhabitants, | 11 |
| in addition to
the publication of the list of assessments in | 12 |
| each year of a general assessment
and of the list of property | 13 |
| for which assessments have been added or changed,
as provided | 14 |
| above, a notice shall be mailed by the chief county assessment
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| officer to each taxpayer whose assessment has been changed | 16 |
| since the last
preceding assessment, using the address as it | 17 |
| appears on the assessor's
records, except in the case of | 18 |
| changes caused by a change in the county
equalization factor by | 19 |
| the Department or in the case of changes resulting
from | 20 |
| equalization by the chief county assessment officer under | 21 |
| Section 9-210,
during any year such change is made. The notice | 22 |
| may, but need not be, sent by a
township assessor. | 23 |
| (b) The notice sent under this Section shall include the |
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| following: | 2 |
| (1) The previous year's assessed value after board of | 3 |
| review equalization. | 4 |
| (2) Current assessed value and the date of that | 5 |
| valuation. | 6 |
| (3) The percentage change from the previous assessed | 7 |
| value to the current assessed value. | 8 |
| (4) The full fair market value (as indicated by | 9 |
| dividing the current assessed value by the median level of | 10 |
| assessment in the assessment district as determined by the | 11 |
| most recent 3 year assessment to sales ratio study adjusted | 12 |
| to take into account any changes in assessment levels since | 13 |
| the data for the studies were collected). | 14 |
| (5) A statement advising the taxpayer that assessments | 15 |
| of property, other than farm land and coal, are required by | 16 |
| law to be assessed at 33 1/3% of fair market value. | 17 |
| (6) The name, address, phone number, office hours, and, | 18 |
| if one exists, the website address of the assessor. | 19 |
| (7) Where practicable, the notice shall include the | 20 |
| reason for any increase in the property's valuation. | 21 |
| (8) The name and price per copy by mail of the | 22 |
| newspaper in which the list of assessments will be | 23 |
| published and the scheduled publication date. | 24 |
| (9) A statement advising the taxpayer of the steps to | 25 |
| follow if the taxpayer believes the full fair market value | 26 |
| of the property is incorrect or believes the assessment is |
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| not uniform with other comparable properties in the same | 2 |
| neighborhood. The statement shall also (i) advise all | 3 |
| taxpayers to contact the township assessor's office, in | 4 |
| those counties under township organization, first to | 5 |
| review the assessment, (ii) advise all taxpayers to file an | 6 |
| appeal with the board of review if not satisfied with the | 7 |
| assessor review, and (iii) give the phone number to call | 8 |
| for a copy of the board of review rules. | 9 |
| (10) A statement advising the taxpayer that there is a | 10 |
| deadline date for filing an appeal with the board of review | 11 |
| and indicating that deadline date ( 60 30 days following the | 12 |
| scheduled publication date). | 13 |
| (11) A brief explanation of the relationship between | 14 |
| the assessment and the tax bill (including an explanation | 15 |
| of the equalization factors) and an explanation that the | 16 |
| assessment stated for the preceding year is the assessment | 17 |
| after equalization by the board of review in the preceding | 18 |
| year. | 19 |
| (12) In bold type, a notice of possible eligibility for | 20 |
| the
various homestead exemptions as provided in Section | 21 |
| 15-165
through Section 15-175 and Section 15-180. | 22 |
| (c) In addition to the requirements of subsection (b) of | 23 |
| this Section, in every county with less than 3,000,000 | 24 |
| inhabitants, where the chief county assessment officer | 25 |
| maintains and controls an electronic database containing the | 26 |
| physical characteristics of the property, the notice shall |
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| include the following: | 2 |
| (1) The physical characteristics of the taxpayer's | 3 |
| property that are available from that database; or | 4 |
| (2) A statement advising the taxpayer that detailed | 5 |
| property characteristics are available on the county | 6 |
| website and the URL address of that website. | 7 |
| (d) In addition to the requirements of subsection (b) of | 8 |
| this Section, in every county with less than 3,000,000 | 9 |
| inhabitants, where the chief county assessment officer does not | 10 |
| maintain and control an electronic database containing the | 11 |
| physical characteristics of the property, and where one or more | 12 |
| townships in the county maintain and control an electronic | 13 |
| database containing the physical characteristics of the | 14 |
| property and some or all of the database is available on a | 15 |
| website that is maintained and controlled by the township, the | 16 |
| notice shall include a statement advising the taxpayer that | 17 |
| detailed property characteristics are available on the | 18 |
| township website and the URL address of that website. | 19 |
| (e) Except as provided in this Section, the form and manner | 20 |
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providing the information and explanations required to be in | 21 |
| the notice shall
be prescribed by the Department.
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| (Source: P.A. 96-122, eff. 1-1-10.)
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| (35 ILCS 200/12-50)
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| Sec. 12-50.
Mailed notice to taxpayer after change by board | 25 |
| of review or
board of appeals. If
final board of review or |
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| board of appeals
action regarding any
property, including | 2 |
| equalization
under Section 16-60 or Section 16-65, results in | 3 |
| an increased or decreased
assessment, the board shall mail a | 4 |
| notice to the taxpayer, at his
or her address as it appears in | 5 |
| the assessment records, whose property is
affected by such | 6 |
| action, and in the case of a complaint filed with a board of
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| review under Section
16-25 or 16-115, to the taxing body filing | 8 |
| the complaint. A copy shall be
given to the
assessor or chief | 9 |
| county assessment officer
if his or her assessment was reversed
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| or
modified by the board. Written notice shall also be given to | 11 |
| any
taxpayer who filed a complaint in writing with the board | 12 |
| and whose
assessment was not changed. The notice shall set | 13 |
| forth the assessed value
prior to board action; the assessed | 14 |
| value after final board action but prior to
any equalization; | 15 |
| and the assessed value as
equalized by the board, if the board | 16 |
| equalizes.
This
notice shall state that the value as certified | 17 |
| to the county clerk by the
board will be the locally assessed | 18 |
| value of the
property for that year and each succeeding year, | 19 |
| unless revised in a
succeeding year in the manner provided in | 20 |
| this Code. The written notice
shall also set forth specifically | 21 |
| the facts upon which the board's decision
is based. In counties | 22 |
| with less than 3,000,000 inhabitants, the notice shall also | 23 |
| contain the
following statement: "You may appeal this
decision | 24 |
| to the Property Tax Appeal Board by filing a petition for
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| review with the Property Tax Appeal Board within 60 30 days | 26 |
| after this
notice is mailed to you or your agent, or is |
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| personally served upon you
or your agent".
In counties with | 2 |
| 3,000,000 or more inhabitants, the notice shall also contain
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| the following statement: "You may appeal this decision to the | 4 |
| Property Tax
Appeal Board by filing a petition for review with | 5 |
| the Property Tax Appeal Board
within 60 30 days after the date | 6 |
| of this notice or within 60 30 days after the date
that the | 7 |
| Board of Review transmits to the county assessor
pursuant to | 8 |
| Section 16-125 its final action on the
township in which your | 9 |
| property is located, whichever is later". The Board
shall
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| publish its transmittal date of final action on each
township | 11 |
| in at least one newspaper of general circulation in the county.
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| The changes made by this amendatory Act of the 91st General | 13 |
| Assembly apply to
the 1999 assessment year and thereafter.
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| (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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| (35 ILCS 200/16-25)
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| Sec. 16-25. Review after complaint by taxing bodies. Any | 17 |
| taxing body that
has an interest in an assessment made by any | 18 |
| local assessment officer or
officers may have the assessment | 19 |
| reviewed by the board of review by filing a
complaint in | 20 |
| writing with the board within 60 30 calendar days after | 21 |
| publication
of the assessment list under Section 12-10. All | 22 |
| complaints shall identify and
describe the particular property | 23 |
| and shall be filed with the board in
duplicate. The board shall | 24 |
| make a determination as to the correct amount of the
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| assessment, but the board shall not increase the amount of the |
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LRB096 16843 HLH 32154 b |
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| assessment
without first giving due notice and an opportunity | 2 |
| to be heard to the taxpayer
affected.
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| (Source: P.A. 78-450; 88-455.)
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| (35 ILCS 200/16-55)
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| Sec. 16-55. Complaints. On written complaint that any | 6 |
| property is
overassessed or underassessed, the board shall | 7 |
| review the assessment, and
correct it, as appears to be just, | 8 |
| but in no case shall the property be
assessed at a higher | 9 |
| percentage of fair cash value than other property in the
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| assessment district prior to equalization by the board or the | 11 |
| Department. A
complaint to affect the assessment for the | 12 |
| current year shall be filed on or
before the 10th day of August | 13 |
| in counties with less than 150,000 inhabitants
and on or before | 14 |
| the 10th day of September in counties with 150,000 or more but
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| less than 3,000,000 inhabitants, except if the assessment books | 16 |
| containing the
assessment complained of are not filed with the | 17 |
| board of review by the 10th day
of July in a county with fewer | 18 |
| than 150,000 inhabitants or by the 10th day of
August in a | 19 |
| county with 150,000 or more but less than 3,000,000 | 20 |
| inhabitants,
then the complaint shall be filed on or before 60 | 21 |
| 30 calendar days after the date
of publication of the | 22 |
| assessment list under Section 12-10. The board may also,
at any | 23 |
| time before its revision of the assessments is completed in | 24 |
| every year,
increase, reduce or otherwise adjust the assessment | 25 |
| of any property, making
changes in the valuation as may be |
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| just, and shall have full power over the
assessment of any | 2 |
| person and may do anything in regard thereto that it may deem
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| necessary to make a just assessment, but the property shall not | 4 |
| be assessed at
a higher percentage of fair cash value than the | 5 |
| assessed valuation of other
property in the assessment district | 6 |
| prior to equalization by the board or the
Department. No | 7 |
| assessment shall be increased until the person to be affected
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| has been notified and given an opportunity to be heard, except | 9 |
| as provided
below. Before making any reduction in assessments | 10 |
| of its own motion, the board
of review shall give notice to the | 11 |
| assessor or chief county assessment officer
who certified the | 12 |
| assessment, and give the assessor or chief county assessment
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| officer an opportunity to be heard thereon. All complaints of | 14 |
| errors in
assessments of property shall be in writing, and | 15 |
| shall be filed by the
complaining party with the board of | 16 |
| review, in duplicate. The duplicate shall
be filed by the board | 17 |
| of review with the assessor or chief county assessment
officer | 18 |
| who certified the assessment. In all cases where a change in | 19 |
| assessed
valuation of $100,000 or more is sought, the board of | 20 |
| review shall also serve a
copy of the petition on all taxing | 21 |
| districts as shown on the last available tax
bill at least 14 | 22 |
| days prior to the hearing on the complaint. All taxing
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| districts shall have an opportunity to be heard on the | 24 |
| complaint. Complaints
shall be classified by townships or | 25 |
| taxing districts by the clerk of the board
of review. All | 26 |
| classes of complaints shall be docketed numerically, each in |
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| its
own class, in the order in which they are presented, in | 2 |
| books kept for that
purpose, which books shall be open to | 3 |
| public inspection. Complaints shall be
considered by townships | 4 |
| or taxing districts until all complaints have been
heard and | 5 |
| passed upon by the board.
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| (Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
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| (35 ILCS 200/16-160)
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| Sec. 16-160. Property Tax Appeal Board; process. In | 9 |
| counties with
3,000,000 or more inhabitants, beginning with | 10 |
| assessments made for the 1996
assessment year for residential | 11 |
| property of 6 units or less and beginning with
assessments made | 12 |
| for the 1997 assessment year for all other property, and for
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| all property in any county
other than a county with 3,000,000 | 14 |
| or more inhabitants, any taxpayer
dissatisfied with the | 15 |
| decision of a board of review or board of appeals as
such
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| decision pertains to the assessment of his or her property for | 17 |
| taxation
purposes, or any taxing body that has an interest in | 18 |
| the decision of the board
of
review or board of appeals on an | 19 |
| assessment made by any local assessment
officer,
may, (i) in | 20 |
| counties with less than 3,000,000 inhabitants within 60 30 days
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| after the date of written notice of the decision of
the board | 22 |
| of review or (ii) in assessment year 1999 and thereafter
in | 23 |
| counties with 3,000,000 or more inhabitants within 60 30 days | 24 |
| after the
date of the board of review notice or within 60 30 | 25 |
| days
after the date that the board of review transmits to the
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| county assessor pursuant to Section 16-125 its final action on
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| the township
in which the property is located, whichever is | 3 |
| later,
appeal the
decision to the
Property Tax Appeal Board for | 4 |
| review. In any appeal where the board of review
or board of | 5 |
| appeals has given written
notice of the hearing to the taxpayer | 6 |
| 60 30 days before the hearing, failure to
appear at the board | 7 |
| of review or board of appeals hearing shall be grounds
for | 8 |
| dismissal of the
appeal unless a continuance is granted to the | 9 |
| taxpayer. If an appeal is
dismissed for failure to appear at a | 10 |
| board of review or board of appeals
hearing, the Property Tax
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| Appeal Board shall have no jurisdiction to hear any subsequent | 12 |
| appeal on that
taxpayer's complaint. Such taxpayer or taxing | 13 |
| body, hereinafter called the
appellant, shall file a petition | 14 |
| with the clerk of the Property Tax Appeal
Board, setting forth | 15 |
| the facts upon which he or she bases the objection,
together | 16 |
| with a statement of the contentions of law which he or she | 17 |
| desires to
raise, and the relief requested. If a petition is | 18 |
| filed by a taxpayer, the
taxpayer is precluded from filing | 19 |
| objections based upon valuation, as may
otherwise be permitted | 20 |
| by Sections 21-175 and 23-5. However, any taxpayer not
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| satisfied with the decision of the board of review or board of | 22 |
| appeals as
such decision pertains to
the assessment of his or | 23 |
| her property need not appeal the decision to the
Property Tax | 24 |
| Appeal Board before seeking relief in the courts.
The changes | 25 |
| made by this amendatory Act of the 91st General Assembly shall | 26 |
| be
effective beginning
with the 1999 assessment year.
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| (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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| (35 ILCS 200/16-185)
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| Sec. 16-185. Decisions. The Board shall make a decision in | 4 |
| each appeal or
case appealed to it, and the decision shall be | 5 |
| based upon equity and the weight
of evidence and not upon | 6 |
| constructive fraud, and shall be binding upon
appellant and | 7 |
| officials of government. The extension of taxes on any
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| assessment so appealed shall not be delayed by any proceeding | 9 |
| before the Board,
and, in case the assessment is altered by the | 10 |
| Board, any taxes extended upon
the unauthorized assessment or | 11 |
| part thereof shall be abated, or, if already
paid, shall be | 12 |
| refunded with interest as provided in Section 23-20.
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| The decision or order of the Property Tax Appeal Board in | 14 |
| any such
appeal, shall, within 10 days thereafter, be certified | 15 |
| at no charge to
the appellant and to the proper authorities, | 16 |
| including the board of
review or board of appeals whose | 17 |
| decision was appealed, the county clerk
who extends taxes
upon | 18 |
| the assessment in question, and the county collector who | 19 |
| collects
property taxes upon such assessment.
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| If the Property Tax Appeal Board renders a decision | 21 |
| lowering the
assessment of a particular parcel after the | 22 |
| deadline for filing complaints
with the board of review or | 23 |
| board of appeals or after adjournment of the
session of
the | 24 |
| board of review or board of appeals at which assessments for | 25 |
| the
subsequent year are
being considered, the taxpayer may, |
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| within 60 30 days after the date of
written notice of the | 2 |
| Property Tax Appeal Board's decision, appeal the
assessment for | 3 |
| the subsequent year directly to the Property Tax
Appeal Board.
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| If the Property Tax Appeal Board renders a decision | 5 |
| lowering the
assessment of a particular parcel on which a | 6 |
| residence
occupied by the
owner is situated, such reduced | 7 |
| assessment, subject to equalization, shall
remain in effect for | 8 |
| the remainder of the general assessment period as provided
in | 9 |
| Sections 9-215 through 9-225, unless that parcel is | 10 |
| subsequently sold in
an arm's length transaction establishing a | 11 |
| fair cash value for the parcel that
is different from the fair | 12 |
| cash value on which the Board's assessment is
based, or unless | 13 |
| the decision of the Property Tax Appeal Board is reversed
or | 14 |
| modified upon review.
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| (Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff. | 16 |
| 8-14-96.)
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