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90_HB0841
35 ILCS 200/7-5
35 ILCS 200/7-10
35 ILCS 200/7-15
35 ILCS 200/8-55
35 ILCS 200/10-120
35 ILCS 200/12-50
35 ILCS 200/15-175
35 ILCS 200/16-15
35 ILCS 200/16-158 new
35 ILCS 200/16-160
35 ILCS 200/16-165
35 ILCS 200/16-170
35 ILCS 200/16-175
35 ILCS 200/16-180
35 ILCS 200/16-185
35 ILCS 200/16-190
35 ILCS 200/16-198 new
105 ILCS 5/2-3.84 from Ch. 122, par. 2-3.84
Amends the Property Tax Code. Provides that the
authority of the Property Tax Appeal Board to accept new
appeals is abolished on January 1, 1998. Provides that the
powers and duties of the Property Tax Appeal Board shall
continue until June 30, 1998 in order to enable the Property
Tax Appeal Board to render a decision on all appeals that
were filed before January 1, 1998. Abolishes the Property
Tax Appeal Board on June 30, 1998. Provides that the County
Farmland Assessment Review Committee may appeal decisions of
the Department of Revenue to the circuit court on and after
January 1, 1998. Provides that beginning January 1, 1998, a
taxpayer that is not satisfied with a decision concerning the
assessment of his or her property by the board of review or
board of appeals shall proceed to the circuit court in
accordance with the objection procedures. Makes other
changes to conform with the abolition of the Property Tax
Appeal Board.
LRB9003355KDks
LRB9003355KDks
1 AN ACT in relation to taxes, amending named Acts.
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 7-5, 7-10, 7-15, 8-55, 10-120, 12-50, 15-175, 16-15,
6 16-160, 16-165, 16-170, 16-175, 16-180, 16-185, and 16-190
7 and adding Sections 16-158 and 16-198 as follows:
8 (35 ILCS 200/7-5)
9 Sec. 7-5. Creation of Property Tax Appeal Board. The
10 Property Tax Appeal Board shall consist of 5 members
11 appointed by the Governor, with the advice and consent of the
12 Senate. The Governor, with the advice and consent of the
13 Senate, shall designate one of the members as Chairman. The
14 property Tax Appeal Board shall be totally independent of the
15 Department. A vacancy on the Board shall be filled in the
16 same manner as original appointments are made. This Section
17 is repealed June 30, 1998.
18 (Source: P.A. 87-1189; 88-455.)
19 (35 ILCS 200/7-10)
20 Sec. 7-10. Selection of members. The members of the
21 Property Tax Appeal Board shall be qualified by virtue of 5
22 years experience and training in the field of public finance
23 administration, at least 2 years of which shall be in the
24 field of property appraisal and property tax administration.
25 No more than 3 members of the Board may be members of the
26 same political party. The Chairman of the Property Tax
27 Appeal Board shall receive $28,000 per year, or an amount set
28 by the Compensation Review Board, whichever is greater; and
29 each other member of the Board shall receive $22,500 per
30 year, or an amount set by the Compensation Review Board,
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1 whichever is greater.
2 Of the 5 members of the Board the terms of 2 members
3 shall expire on the third Monday in January, 1995; the term
4 of 2 members shall expire on the third Monday in January,
5 1997; and the term of one member shall expire on the third
6 Monday in January, 1999. Members shall be appointed in each
7 odd-numbered year for a 6 year term commencing on the third
8 Monday in January of such year. Each member shall serve until
9 a successor is appointed and qualified.
10 This Section is repealed June 30, 1998.
11 (Source: P.A. 84-1240; 88-455.)
12 (35 ILCS 200/7-15)
13 Sec. 7-15. Employees. The Property Tax Appeal Board may
14 appoint necessary hearing officers, appraisers, technicians
15 and necessary clerical help to aid it in performing its
16 duties.
17 The Property Tax Appeal Board shall choose a person to
18 serve as clerk of the Board.
19 This Section is repealed June 30, 1998.
20 (Source: P.A. 80-601; 88-455.)
21 (35 ILCS 200/8-55)
22 Sec. 8-55. Office of appraisals. Within the Department,
23 an Office of Appraisals shall assist local government
24 assessment officials, in counties of less than 3,000,000
25 inhabitants, with appraisal of commercial and industrial
26 properties having an assessment, prior to equalization by the
27 Department, of $350,000 or more. The Office of Appraisals
28 shall be staffed by 10 or more professional appraisers
29 qualified by experience and education as required by the
30 Department.
31 The Office shall provide assistance to assessors and
32 Supervisors of Assessments having a complaint or appeal
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1 relating to the property to be appraised pending before the
2 Board of Review or, before June 30, 1998, the State Property
3 Tax Appeal Board. Such assistance shall be provided upon
4 request, pursuant to a written agreement between the
5 Department and the assessing official making the request,
6 specifying the project involved, the time frame for making
7 the appraisal, the purpose of the appraisal and the
8 responsibilities of the parties, including agreement by the
9 local assessing official that the appraisal will be accepted
10 and utilized in the pending complaint or appeal.
11 (Source: P.A. 84-1454; 88-455.)
12 (35 ILCS 200/10-120)
13 Sec. 10-120. County Farmland Assessment Review
14 Committee. A County Farmland Assessment Review Committee
15 (hereafter referred to as the Committee) shall be established
16 in each county to advise the chief county assessment officer
17 on the interpretation and application of the State-certified
18 farmland values, guidelines and the implementation of this
19 Section. The Committee shall consist of 5 members: the
20 chief county assessment officer or his or her designee, the
21 Chairman of the County Board of Review or another member of
22 that Board appointed by the Chairman, and 3 farmers appointed
23 by the Chairman of the County Board. The County Board of each
24 county may fix the compensation of members of the Committee
25 for attendance at meetings of the committee. The chief county
26 assessment officer or designee shall be chairman and shall
27 convene the Committee on or about May 1 of each year. The
28 Committee may solicit public input.
29 Each chief county assessment officer shall present
30 annually to the Committee the farmland valuation procedure to
31 be used in that county and the equalized assessed valuations
32 by productivity index to be used for the next assessment
33 year. On or about June 1, the Committee shall hold a public
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1 hearing on the equalized assessed values of farmland proposed
2 by the Department and the implementation of the procedures
3 proposed by the chief county assessment officer. If the
4 Committee concurs with the procedures and valuations, the
5 chief county assessment officer shall proceed with the
6 farmland assessment process. If the Committee objects to the
7 procedures or valuations proposed, the Committee shall make
8 alternate recommendations to the Department by August 1. The
9 Department shall rule within 30 days and direct the chief
10 county assessment officer to implement the ruling. Before
11 January 1, 1998, the Committee may appeal the Department's
12 ruling to the Property Tax Appeal Board within 30 days.
13 Before January 1, 1998, the Property Tax Appeal Board shall
14 be the final authority in any appeal and its decisions under
15 this paragraph shall not be subject to the Administrative
16 Review Law. Before June 30, 1998, appeals filed before
17 January 1, 1998 by the Committee shall be heard by the
18 Property Tax Appeal Board within 30 days of receipt; a
19 decision must be rendered within 60 days of receipt, and not
20 later than December 31 of the year preceding the assessment
21 year. Beginning January 1, 1998 and thereafter, the
22 Committee may appeal the Department's ruling to the circuit
23 court in accordance with the tax objection proceedings as
24 prescribed in Section 21-175 and Sections 23-5 through 23-40.
25 Appeals by the Committee of any county shall take precedence
26 over all individual taxpayer appeals.
27 (Source: P.A. 86-954; 88-455.)
28 (35 ILCS 200/12-50)
29 Sec. 12-50. Mailed notice to taxpayer after change by
30 board of review or board of appeals. If final board of
31 review or board of appeals action regarding any property,
32 including equalization under Section 16-60 or Section 16-65,
33 results in an increased or decreased assessment, the board
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1 shall mail a notice to the taxpayer, at his or her address as
2 it appears in the assessment records, whose property is
3 affected by such action, and in the case of a complaint filed
4 with a board of review under Section 16-25 or 16-115, to the
5 taxing body filing the complaint. A copy shall be given to
6 the assessor or chief county assessment officer if his or her
7 assessment was reversed or modified by the board. Written
8 notice shall also be given to any taxpayer who filed a
9 complaint in writing with the board and whose assessment was
10 not changed. The notice shall set forth the assessed value
11 prior to board action; the assessed value after final board
12 action but prior to any equalization; and the assessed value
13 as equalized by the board, if the board equalizes. This
14 notice shall state that the value as certified to the county
15 clerk by the board will be the locally assessed value of the
16 property for that year and each succeeding year, unless
17 revised in a succeeding year in the manner provided in this
18 Code. The written notice shall also set forth specifically
19 the facts upon which the board's decision is based and shall,
20 before January 1, 1998, also contain the following statement:
21 "You may appeal this decision to the Property Tax Appeal
22 Board by filing a petition for review with the Property Tax
23 Appeal Board within 30 days after this notice is mailed to
24 you or your agent, or is personally served upon you or your
25 agent"; except that, in counties with 3,000,000 or more
26 inhabitants the statement shall be included in the written
27 notice (i) for residential property with 6 units or less
28 beginning with assessments made for the 1996 assessment year
29 and (ii) for all other property in counties with 3,000,000 or
30 more inhabitants beginning with assessments made for the 1997
31 assessment year.
32 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
33 8-14-96.)
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1 (35 ILCS 200/15-175)
2 Sec. 15-175. General homestead exemption. Homestead
3 property is entitled to an annual homestead exemption
4 limited, except as described here with relation to
5 cooperatives, to a reduction in the equalized assessed value
6 of homestead property equal to the increase in equalized
7 assessed value for the current assessment year above the
8 equalized assessed value of the property for 1977, up to the
9 maximum reduction set forth below. If however, the 1977
10 equalized assessed value upon which taxes were paid is
11 subsequently determined by local assessing officials, before
12 June 30, 1998 the Property Tax Appeal Board, or a court to
13 have been excessive, the equalized assessed value which
14 should have been placed on the property for 1977 shall be
15 used to determine the amount of the exemption.
16 The maximum reduction shall be $4,500 in counties with
17 3,000,000 or more inhabitants and $3,500 in all other
18 counties.
19 "Homestead property" under this Section includes
20 residential property that is occupied by its owner or owners
21 as his or their principal dwelling place, or that is a
22 leasehold interest on which a single family residence is
23 situated, which is occupied as a residence by a person who
24 has an ownership interest therein, legal or equitable or as a
25 lessee, and on which the person is liable for the payment of
26 property taxes. For land improved with an apartment building
27 owned and operated as a cooperative or a building which is a
28 life care facility as defined in Section 15-170 and
29 considered to be a cooperative under Section 15-170, the
30 maximum reduction from the equalized assessed value shall be
31 limited to the increase in the value above the equalized
32 assessed value of the property for 1977, up to the maximum
33 reduction set forth above, multiplied by the number of
34 apartments or units occupied by a person or persons who is
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1 liable, by contract with the owner or owners of record, for
2 paying property taxes on the property and is an owner of
3 record of a legal or equitable interest in the cooperative
4 apartment building, other than a leasehold interest. For
5 purposes of this Section, the term "life care facility" has
6 the meaning stated in Section 15-170.
7 In a cooperative where a homestead exemption has been
8 granted, the cooperative association or its management firm
9 shall credit the savings resulting from that exemption only
10 to the apportioned tax liability of the owner who qualified
11 for the exemption. Any person who willfully refuses to so
12 credit the savings shall be guilty of a Class B misdemeanor.
13 Where married persons maintain and reside in separate
14 residences qualifying as homestead property, each residence
15 shall receive 50% of the total reduction in equalized
16 assessed valuation provided by this Section.
17 The assessor, or chief county assessment officer may
18 determine the eligibility of residential property to receive
19 the homestead exemption by application, visual inspection,
20 questionnaire or other reasonable methods. The determination
21 shall be made in accordance with guidelines established by
22 the Department. In counties with less than 3,000,000
23 inhabitants, if an application is used to determine
24 eligibility, the application shall be mailed to any taxpayer
25 over 65 years of age who has once applied for and been
26 granted an exemption under this Section.
27 (Source: P.A. 87-894; 87-1189; 88-455.)
28 (35 ILCS 200/16-15)
29 Sec. 16-15. Adjustments to prior year's assessments.
30 Each county clerk shall compile final adjustments made during
31 the preceding calendar year by the State Property Tax Appeal
32 Board to the aggregate assessed value of a school district
33 for which such adjustments are greater than $250,000 or 2% of
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1 the aggregate assessed value of a school district, whichever
2 is less, and report that information to the Department. By
3 July 1 annually, the Department shall transmit the adjusted
4 assessments reported since the prior July 1 to the Illinois
5 State Board of Education for purposes of calculating the
6 amount of State aid to be apportioned to the various school
7 districts under the School Code. This Section is repealed
8 June 30, 1998.
9 (Source: P.A. 86-237; 88-455.)
10 (35 ILCS 200/16-158 new)
11 Sec. 16-158. Review of board of review or board of
12 appeals decisions. Beginning January 1, 1998, a taxpayer who
13 is not satisfied with a decision of the board of review or
14 board of appeals as that decision pertains to the assessment
15 of his or her property shall proceed directly to the courts
16 by filing objections based upon valuation, as permitted by
17 Sections 21-175 and 23-5.
18 (35 ILCS 200/16-160)
19 Sec. 16-160. Property Tax Appeal Board - Process.
20 Before January 1, 1998, in counties with 3,000,000 or more
21 inhabitants, beginning with assessments made for the 1996
22 assessment year for residential property of 6 units or less
23 and beginning with assessments made for the 1997 assessment
24 year for all other property, and for all property in any
25 county other than a county with 3,000,000 or more
26 inhabitants, any taxpayer dissatisfied with the decision of a
27 board of review or board of appeals as such decision pertains
28 to the assessment of his or her property for taxation
29 purposes, or any taxing body that has an interest in the
30 decision of the board of review or board of appeals on an
31 assessment made by any local assessment officer, may, within
32 30 days after the date of written notice of the decision of
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1 the board of review or board of appeals, appeal the decision
2 to the Property Tax Appeal Board for review. In any appeal
3 where the board of review or board of appeals has given
4 written notice of the hearing to the taxpayer 30 days before
5 the hearing, failure to appear at the board of review or
6 board of appeals hearing shall be grounds for dismissal of
7 the appeal unless a continuance is granted to the taxpayer.
8 If an appeal is dismissed for failure to appear at a board of
9 review or board of appeals hearing, the Property Tax Appeal
10 Board shall have no jurisdiction to hear any subsequent
11 appeal on that taxpayer's complaint. Such taxpayer or taxing
12 body, hereinafter called the appellant, shall file a petition
13 with the clerk of the Property Tax Appeal Board, setting
14 forth the facts upon which he or she bases the objection,
15 together with a statement of the contentions of law which he
16 or she desires to raise, and the relief requested. If a
17 petition is filed by a taxpayer, the taxpayer is precluded
18 from filing objections based upon valuation, as may otherwise
19 be permitted by Sections 21-175 and 23-5. However, any
20 taxpayer not satisfied with the decision of the board of
21 review or board of appeals as such decision pertains to the
22 assessment of his or her property need not appeal the
23 decision to the Property Tax Appeal Board before seeking
24 relief in the courts. This Section is repealed June 30, 1998.
25 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
26 8-14-96.)
27 (35 ILCS 200/16-165)
28 Sec. 16-165. Forms for appeal. The Property Tax Appeal
29 Board shall supply forms for appeal to the Boards of Review
30 or Boards of Appeals. Each Board of Review or Board of
31 Appeals shall provide such forms to each person or taxing
32 body entitled to appeal a decision of the Board of Review or
33 Board of Appeals. This Section is repealed June 30, 1998.
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1 (Source: P.A. 88-455; 89-671, eff. 8-14-96.)
2 (35 ILCS 200/16-170)
3 Sec. 16-170. Hearings. This Section applies only to
4 parties who appeal the decision of the board of review or
5 board of appeals to the Property Tax Appeal Board for review
6 before January 1, 1998. A hearing shall be granted if any
7 party to the appeal so requests, and, upon motion of any
8 party to the appeal or by direction of the Property Tax
9 Appeal Board, any appeal may be set down for a hearing, with
10 proper notice to the interested parties. Notice to all
11 interested taxing bodies shall be deemed to have been given
12 when served upon the State's Attorney of the county from
13 which the appeal has been taken. Hearings may be held before
14 less than a majority of the members of the Board, and the
15 chairman may assign members or hearing officers to hold
16 hearings. Such hearings shall be open to the public and
17 shall be conducted in accordance with the rules of practice
18 and procedure promulgated by the Board. The Board, any member
19 or hearing officer may require the production of any books,
20 records, papers or documents that may be material or relevant
21 as evidence in any matter pending before it and necessary for
22 the making of a just decision. This Section is repealed June
23 30, 1998.
24 (Source: P.A. 76-689; 88-455.)
25 (35 ILCS 200/16-175)
26 Sec. 16-175. Subpoenas. The Chairman of the Property
27 Tax Appeal Board or his or her designee may issue subpoenas
28 which shall be served by any person lawfully authorized to
29 serve a subpoena under the laws of the State of Illinois. In
30 case of disobedience to a subpoena, the Board may petition
31 any circuit court of the State for an order requiring the
32 attendance and testimony of witnesses. Witnesses attending
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1 any hearing held by the Property Tax Appeal Board, pursuant
2 to any subpoena, shall be paid the same fees and mileage that
3 are paid witnesses in the circuit courts of the State. This
4 Section is repealed June 30, 1998.
5 (Source: P.A. 83-1250; 88-455.)
6 (35 ILCS 200/16-180)
7 Sec. 16-180. Procedure for determination of correct
8 assessment. The Property Tax Appeal Board shall establish by
9 rules an informal procedure for the determination of the
10 correct assessment of property which is the subject of an
11 appeal. The procedure, to the extent that the Board
12 considers practicable, shall eliminate formal rules of
13 pleading, practice and evidence, and except for any
14 reasonable filing fee determined by the Board, may provide
15 that costs shall be in the discretion of the Board. A copy of
16 the appellant's petition shall be mailed by the clerk of the
17 Property Tax Appeal Board to the board of review or board of
18 appeals whose decision is being appealed. In all cases where
19 a change in assessed valuation of $100,000 or more is sought,
20 the board of review or board of appeals shall serve a copy of
21 the petition on all taxing districts as shown on the last
22 available tax bill. The chairman of the Property Tax Appeal
23 Board shall provide for the speedy hearing of all such
24 appeals. All appeals shall be considered de novo. Where no
25 complaint has been made to the board of review of the county
26 where the property is located and the appeal is based solely
27 on the effect of an equalizing factor assigned to all
28 property or to a class of property by the board of review,
29 the Property Tax Appeal Board shall not grant a reduction in
30 assessment greater than the amount that was added as the
31 result of the equalizing factor. This Section is repealed
32 June 30, 1998.
33 (Source: P.A. 88-455; 89-671, eff. 8-14-96.)
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1 (35 ILCS 200/16-185)
2 Sec. 16-185. Decisions. Before June 30, 1998, the Board
3 shall make a decision in each appeal or case appealed to it,
4 and the decision shall be based upon equity and the weight of
5 evidence and not upon constructive fraud, and shall be
6 binding upon appellant and officials of government. The
7 extension of taxes on any assessment so appealed shall not be
8 delayed by any proceeding before the Board, and, in case the
9 assessment is altered by the Board, any taxes extended upon
10 the unauthorized assessment or part thereof shall be abated,
11 or, if already paid, shall be refunded with interest as
12 provided in Section 23-20.
13 The decision or order of the Property Tax Appeal Board in
14 any such appeal, shall, within 10 days thereafter, be
15 certified at no charge to the appellant and to the proper
16 authorities, including the board of review or board of
17 appeals whose decision was appealed, the county clerk who
18 extends taxes upon the assessment in question, and the county
19 collector who collects property taxes upon such assessment.
20 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,
26 within 30 days after the date of written notice of the
27 Property Tax Appeal Board's decision, appeal the assessment
28 for the subsequent year directly to the Property Tax Appeal
29 Board.
30 If the Property Tax Appeal Board renders a decision
31 lowering the assessment of a particular parcel on which a
32 residence occupied by the owner is situated, such reduced
33 assessment, subject to equalization, shall remain in effect
34 for the remainder of the general assessment period as
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1 provided in Sections 9-215 through 9-225, unless that parcel
2 is subsequently sold in an arm's length transaction
3 establishing a fair cash value for the parcel that is
4 different from the fair cash value on which the Board's
5 assessment is based, or unless the decision of the Property
6 Tax Appeal Board is reversed or modified upon review. This
7 Section is repealed June 30, 1998.
8 (Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff.
9 8-14-96.)
10 (35 ILCS 200/16-190)
11 Sec. 16-190. Record of proceedings and orders. The
12 Property Tax Appeal Board shall keep a record of its
13 proceedings and orders and the record shall be a public
14 record. In all cases where the contesting party is seeking a
15 change of $100,000 or more in assessed valuation, the
16 contesting party must provide a court reporter at his or her
17 own expense. The original certified transcript of such
18 hearing shall be forwarded to the Springfield office of the
19 Property Tax Appeal Board and shall become part of the
20 Board's official record of the proceeding on appeal. Each
21 year the Property Tax Appeal Board shall publish a volume
22 containing a synopsis of representative cases decided by the
23 Board during that year. The publication shall be organized by
24 or cross-referenced by the issue presented before the Board
25 in each case contained in the publication. The publication
26 shall be available for inspection by the public at the
27 Property Tax Appeal Board offices and copies shall be
28 available for a reasonable cost. This Section is repealed
29 June 30, 1998.
30 (Source: P.A. 87-1189; 88-455.)
31 (35 ILCS 200/16-198 new)
32 Sec. 16-198. Abolition of the Property Tax Appeal Board.
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1 The authority of the Property Tax Appeal Board to accept new
2 appeals from taxpayers or taxing bodies as provided in
3 Section 16-160 is abolished on January 1, 1998. The powers
4 and duties of the Property Tax Appeal Board prescribed in
5 Sections 16-160 through 16-195 shall continue until June 30,
6 1998 in order to enable the Property Tax Appeal Board to
7 complete all of its business and to issue any decision on
8 appeals that were filed before January 1, 1998. The Property
9 Tax Appeal Board is abolished on June 30, 1998.
10 Section 10. The School Code is amended by changing
11 Section 2-3.84 as follows:
12 (105 ILCS 5/2-3.84) (from Ch. 122, par. 2-3.84)
13 Sec. 2-3.84. In calculating the amount of State aid to
14 be apportioned to the various school districts in this State,
15 the State Board of Education shall incorporate the total
16 aggregate adjustments to assessments made by the State
17 Property Tax Appeal Board before June 30, 1998 or Cook County
18 Board of Appeals as reported pursuant to Section 16-15 of the
19 Property Tax Code or Section 129.1 of the Revenue Act of 1939
20 by the Department of Revenue.
21 (Source: P.A. 88-670, eff. 12-2-94.)