Illinois General Assembly - Full Text of Public Act 093-0758
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Public Act 093-0758




Public Act 093-0758
HB4990 Enrolled LRB093 15638 SJM 44014 b

    AN ACT concerning taxes.
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
    Section 5. The Property Tax Code is amended by changing
Section 16-180 as follows:
    (35 ILCS 200/16-180)
    Sec. 16-180. Procedure for determination of correct
assessment. The Property Tax Appeal Board shall establish by
rules an informal procedure for the determination of the
correct assessment of property which is the subject of an
appeal. The procedure, to the extent that the Board considers
practicable, shall eliminate formal rules of pleading,
practice and evidence, and except for any reasonable filing fee
determined by the Board, may provide that costs shall be in the
discretion of the Board. A copy of the appellant's petition
shall be mailed by the clerk of the Property Tax Appeal Board
to the board of review whose decision is being appealed. In all
cases where a change in assessed valuation of $100,000 or more
is sought, the board of review shall serve a copy of the
petition on all taxing districts as shown on the last available
tax bill. The chairman of the Property Tax Appeal Board shall
provide for the speedy hearing of all such appeals. Each appeal
shall be limited to the grounds listed in the petition filed
with the Property Tax Appeal Board. All appeals shall be
considered de novo and the Property Tax Appeal Board shall not
be limited to the evidence presented to the board of review of
the county. A party participating in the hearing before the
Property Tax Appeal Board is entitled to introduce evidence
that is otherwise proper and admissible without regard to
whether that evidence has previously been introduced at a
hearing before the board of review of the county. Where no
complaint has been made to the board of review of the county
where the property is located and the appeal is based solely on
the effect of an equalizing factor assigned to all property or
to a class of property by the board of review, the Property Tax
Appeal Board shall not grant a reduction in assessment greater
than the amount that was added as the result of the equalizing
    The provisions added to this Section by this amendatory Act
of the 93rd General Assembly shall be construed as declaratory
of existing law and not as a new enactment.
(Source: P.A. 93-248, eff. 7-22-03.)
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 7/16/2004