Illinois General Assembly - Full Text of SB3788
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Full Text of SB3788  102nd General Assembly




State of Illinois
2021 and 2022


Introduced 1/21/2022, by Sen. Emil Jones, III


35 ILCS 200/9-85
35 ILCS 200/16-95

    Amends the Property Tax Code. Provides that the assessor in a county with 3,000,000 or more inhabitants shall include compulsory sales when revising assessments. Provides that the board of review in a county with 3,000,000 or more inhabitants shall include compulsory sales in reviewing and correcting assessments and shall consider whether the compulsory sale would otherwise be considered an arm's length transaction. Effective immediately.

LRB102 23499 HLH 32678 b





SB3788LRB102 23499 HLH 32678 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Sections 9-85 and 16-95 as follows:
6    (35 ILCS 200/9-85)
7    Sec. 9-85. Revision of assessments by county assessor and
8board of review; Counties of 3,000,000 or more. In counties
9with 3,000,000 or more inhabitants, the county assessor shall
10have authority annually to revise the assessment books and
11correct them as appears to be just; and on complaint in writing
12in proper form by any taxpayer, and after affording the
13taxpayer an opportunity to be heard thereon, he or she shall do
14so at any time, until the assessment is verified. The assessor
15shall include compulsory sales when revising assessments. An
16entry upon the assessment books does not constitute an
17assessment until the assessment is verified. When a notice is
18to be mailed under Section 12-55 and the address that appears
19on the assessor's records is the address of a mortgage lender
20or the trustee, where title to the property is held in a land
21trust, or in any event whenever the notice is mailed by the
22assessor to a taxpayer at or in care of the address of a
23mortgage lender or a trustee where the title to the property is



SB3788- 2 -LRB102 23499 HLH 32678 b

1held in a land trust, the mortgage lender or the trustee within
215 days of the mortgage lender's or the trustee's receipt of
3such notice shall mail a copy of the notice to each mortgagor
4of the property referred to in the notice at the last known
5address of each mortgagor as shown on the records of the
6mortgage lender, or to each beneficiary as shown on the
7records of the trustee.
8    All changes and alterations pursuant to Section 16-95 or
9Section 16-120 in the assessment of property shall be subject
10to revision and entry into the assessment books by the board of
11appeals (until the first Monday in December 1998 and the board
12of review beginning the first Monday in December 1998 and
13thereafter) in the same manner as the original assessments.
14(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
16    (35 ILCS 200/16-95)
17    Sec. 16-95. Powers and duties of board of appeals or
18review; complaints. In counties with 3,000,000 or more
19inhabitants, until the first Monday in December 1998, the
20board of appeals in any year shall, on complaint that any
21property is overassessed or underassessed, or is exempt,
22review and order the assessment corrected.
23    Beginning the first Monday in December 1998 and
24thereafter, in counties with 3,000,000 or more inhabitants,
25the board of review:



SB3788- 3 -LRB102 23499 HLH 32678 b

1        (1) shall, on written complaint of any taxpayer or any
2    taxing district that has an interest in the assessment
3    that any property is overassessed, underassessed, or
4    exempt, review the assessment and confirm, revise,
5    correct, alter, or modify the assessment, as appears to be
6    just; the board shall include compulsory sales in
7    reviewing and correcting assessments, including, but not
8    limited to, those compulsory sales submitted by the
9    complainant, if the board determines that those sales
10    reflect the same property characteristics and conditions
11    as those originally used to make the assessment; the board
12    shall also consider whether the compulsory sale would
13    otherwise be considered an arm's length transaction; and
14        (2) may, upon written motion of any one or more
15    members of the board that is made on or before the dates
16    specified in notices given under Section 16-110 for each
17    township and upon good cause shown, revise, correct,
18    alter, or modify any assessment (or part of an assessment)
19    of real property regardless of whether the taxpayer or
20    owner of the property has filed a complaint with the
21    board; and
22        (3) shall, after the effective date of this amendatory
23    Act of the 96th General Assembly, pursuant to the
24    provisions of Sections 9-260, 9-265, 2-270, 16-135, and
25    16-140, review any omitted assessment proposed by the
26    county assessor and confirm, revise, correct, alter, or



SB3788- 4 -LRB102 23499 HLH 32678 b

1    modify the proposed assessment, as appears to be just.
2        No assessment may be changed by the board on its own
3    motion until the taxpayer in whose name the property is
4    assessed and the chief county assessment officer who
5    certified the assessment have been notified and given an
6    opportunity to be heard thereon. All taxing districts
7    shall have an opportunity to be heard on the matter.
8(Source: P.A. 96-1553, eff. 3-10-11.)
9    Section 99. Effective date. This Act takes effect upon
10becoming law.