Full Text of HB6312 95th General Assembly
HB6312 95TH GENERAL ASSEMBLY
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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 HB6312
Introduced , by Rep. Ed Sullivan, Jr. SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/16-55 |
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35 ILCS 200/16-125 |
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35 ILCS 200/16-170 |
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Amends the Property Tax Code. Provides that, at hearings before the board of review or the Property Tax Appeal Board, the assessor bears the burden of proof to establish the justness, accuracy, and reasonableness of the assessment. Effective immediately.
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| HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY | |
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A BILL FOR
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HB6312 |
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LRB095 20479 BDD 48335 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 16-55, 16-125, and 16-170 as follows:
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| (35 ILCS 200/16-55)
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| Sec. 16-55. Complaints. On written complaint that any | 8 |
| property is
overassessed or underassessed, the board shall | 9 |
| review the assessment, and
correct it, as appears to be just, | 10 |
| but in no case shall the property be
assessed at a higher | 11 |
| percentage of fair cash value than other property in the
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| assessment district prior to equalization by the board or the | 13 |
| Department. A
complaint to affect the assessment for the | 14 |
| current year shall be filed on or
before the 10th day of August | 15 |
| in counties with less than 150,000 inhabitants
and on or before | 16 |
| 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 | 18 |
| containing the
assessment complained of are not filed with the | 19 |
| board of review by the 10th day
of July in a county with fewer | 20 |
| than 150,000 inhabitants or by the 10th day of
August in a | 21 |
| county with 150,000 or more but less than 3,000,000 | 22 |
| inhabitants,
then the complaint shall be filed on or before 30 | 23 |
| calendar days after the date
of publication of the assessment |
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HB6312 |
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LRB095 20479 BDD 48335 b |
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| list under Section 12-10. The board may also,
at any time | 2 |
| before its revision of the assessments is completed in every | 3 |
| year,
increase, reduce or otherwise adjust the assessment of | 4 |
| any property, making
changes in the valuation as may be just, | 5 |
| and shall have full power over the
assessment of any person and | 6 |
| may do anything in regard thereto that it may deem
necessary to | 7 |
| make a just assessment, but the property shall not be assessed | 8 |
| at
a higher percentage of fair cash value than the assessed | 9 |
| valuation of other
property in the assessment district prior to | 10 |
| equalization by the board or the
Department. No assessment | 11 |
| shall be increased until the person to be affected
has been | 12 |
| notified and given an opportunity to be heard, except as | 13 |
| provided
below. At each hearing upon any complaint, the | 14 |
| assessor or chief county assessment officer
who certified the | 15 |
| assessment bears the burden of proof to establish the justness, | 16 |
| accuracy, and reasonableness of the assessment. Before making | 17 |
| any reduction in assessments of its own motion, the board
of | 18 |
| review shall give notice to the assessor or chief county | 19 |
| assessment officer
who certified the assessment, and give the | 20 |
| assessor or chief county assessment
officer an opportunity to | 21 |
| be heard thereon. All complaints of errors in
assessments of | 22 |
| property shall be in writing, and shall be filed by the
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| complaining party with the board of review, in duplicate. The | 24 |
| duplicate shall
be filed by the board of review with the | 25 |
| assessor or chief county assessment
officer who certified the | 26 |
| assessment. In all cases where a change in assessed
valuation |
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HB6312 |
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LRB095 20479 BDD 48335 b |
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| of $100,000 or more is sought, the board of review shall also | 2 |
| serve a
copy of the petition on all taxing districts as shown | 3 |
| on the last available tax
bill at least 14 days prior to the | 4 |
| hearing on the complaint. All taxing
districts shall have an | 5 |
| opportunity to be heard on the complaint. Complaints
shall be | 6 |
| classified by townships or taxing districts by the clerk of the | 7 |
| board
of review. All classes of complaints shall be docketed | 8 |
| numerically, each in its
own class, in the order in which they | 9 |
| are presented, in books kept for that
purpose, which books | 10 |
| shall be open to public inspection. Complaints shall be
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| considered by townships or taxing districts until all | 12 |
| complaints have been
heard and 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 200/16-125)
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| Sec. 16-125. Hearings. In counties with 3,000,000 or more | 16 |
| inhabitants,
complaints filed with the board of appeals
(until | 17 |
| the first Monday in December 1998 and the board of review
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| beginning
the first Monday in December 1998 and thereafter)
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| shall be classified by townships.
All complaints shall be | 20 |
| docketed numerically, in the order in which they are
presented, | 21 |
| as nearly as possible, in books or computer records kept for | 22 |
| that
purpose, which shall be open to public inspection. The | 23 |
| complaints shall be
considered by townships until they have | 24 |
| been heard and passed upon by the
board.
After completing final | 25 |
| action on all matters in a township, the
board shall transmit |
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HB6312 |
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LRB095 20479 BDD 48335 b |
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| such final actions to the county assessor.
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| A hearing upon any complaint shall not be held until the | 3 |
| taxpayer affected
and the county assessor have each been | 4 |
| notified and have been given an
opportunity to be heard. All | 5 |
| hearings shall be open to the public and the board
shall sit | 6 |
| together and hear the representations of the
interested
parties | 7 |
| or their representatives. At each hearing upon any complaint, | 8 |
| the county assessor bears the burden of proof to establish the | 9 |
| justness, accuracy, and reasonableness of the assessment. An | 10 |
| order for a correction of any
assessment shall not be made | 11 |
| unless both commissioners of the board, or a
majority of the | 12 |
| members in the case of a board of review, concur
therein, in | 13 |
| which case, an order therefor shall be made in open session and
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| entered in the records of the board. When an assessment is | 15 |
| ordered corrected,
the board shall transmit a computer printout | 16 |
| of the results, or
make
and sign a brief written statement of | 17 |
| the reason for the change and the manner
in which the method | 18 |
| used by the assessor in making the assessment was
erroneous, | 19 |
| and shall deliver a copy of the statement to the county | 20 |
| assessor.
Upon request the board shall hear any taxpayer in | 21 |
| opposition to a proposed
reduction in any assessment.
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| The board may destroy or otherwise dispose of complaints | 23 |
| and
records pertaining thereto after the lapse of 5 years from | 24 |
| the date
of
filing.
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| (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99; | 26 |
| 92-133, eff. 7-24-01.)
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HB6312 |
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LRB095 20479 BDD 48335 b |
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| (35 ILCS 200/16-170)
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| Sec. 16-170. Hearings. A hearing shall be granted if any | 3 |
| party to the appeal
so requests, and, upon motion of any party | 4 |
| to the appeal or by direction of
the Property Tax Appeal Board, | 5 |
| any appeal may be set down for a hearing,
with proper notice to | 6 |
| the interested parties. Notice to all interested
taxing bodies | 7 |
| shall be deemed to have been given when served upon the
State's | 8 |
| Attorney of the county from which the appeal has been taken.
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| Hearings may be held before less than a majority of the members | 10 |
| of the
Board, and the chairman may assign members or hearing | 11 |
| officers to hold
hearings. Such hearings shall be open to the | 12 |
| public and shall be conducted in
accordance with the rules of | 13 |
| practice and procedure promulgated by
the Board. At each | 14 |
| hearing, the assessor or chief county assessment officer
who | 15 |
| certified the assessment bears the burden of proof to establish | 16 |
| the justness, accuracy, and reasonableness of the assessment. | 17 |
| The Board, any member or hearing officer may require the
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| production of any books, records, papers or documents that may | 19 |
| be material
or relevant as evidence in any matter pending | 20 |
| before it and necessary for
the making of a just decision.
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| (Source: P.A. 76-689; 88-455.)
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| Section 99. Effective date. This Act takes effect upon | 23 |
| becoming law.
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