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Public Act 099-0626
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| SB2593 Enrolled | LRB099 17724 HLH 42084 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 |
Sections 16-180 and 16-185 as follows:
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(35 ILCS 200/16-180)
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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
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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
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shall be mailed or sent by electronic means 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
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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 |
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grounds listed in the petition filed with the Property Tax
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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 factor.
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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.
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(Source: P.A. 93-248, eff. 7-22-03; 93-758, eff. 7-16-04.)
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(35 ILCS 200/16-185)
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Sec. 16-185. Decisions. The Board shall make a decision in |
each appeal or
case appealed to it, and the decision shall be |
based upon equity and the weight
of evidence and not upon |
constructive fraud, and shall be binding upon
appellant and |
officials of government. The extension of taxes on any
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assessment so appealed shall not be delayed by any proceeding |
before the Board,
and, in case the assessment is altered by the |
Board, any taxes extended upon
the unauthorized assessment or |
part thereof shall be abated, or, if already
paid, shall be |
refunded with interest as provided in Section 23-20.
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The decision or order of the Property Tax Appeal Board in |
any such
appeal, shall, within 10 days thereafter, be certified |
at no charge to
the appellant and to the proper authorities, |
including the board of
review or board of appeals whose |
decision was appealed, the county clerk
who extends taxes
upon |
the assessment in question, and the county collector who |
collects
property taxes upon such assessment. |
The final administrative decision of the Property Tax |
Appeal Board shall be deemed served on a party when a copy of |
the decision is: (1) deposited in the United States Mail, in a |
sealed package, with postage prepaid, addressed to that party |
at the address listed for that party in the pleadings; except |
that, if the party is represented by an attorney, the notice |
shall go to the attorney at the address listed in the |
pleadings; or (2) sent electronically to the party at the |
e-mail addresses provided for that party in the pleadings. The |
Property Tax Appeal Board shall allow each party to designate |
one or more individuals to receive electronic correspondence on |
behalf of that party and shall allow each party to change, add, |
or remove designees selected by that party during the course of |
the proceedings. Decisions and all electronic correspondence |
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shall be directed to each individual so designated.
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If the Property Tax Appeal Board renders a decision |
lowering the
assessment of a particular parcel after the |
deadline for filing complaints
with the board of review or |
board of appeals or after adjournment of the
session of
the |
board of review or board of appeals at which assessments for |
the
subsequent year are
being considered, the taxpayer may, |
within 30 days after the date of
written notice of the Property |
Tax Appeal Board's decision, appeal the
assessment for the |
subsequent year directly to the Property Tax
Appeal Board.
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If the Property Tax Appeal Board renders a decision |
lowering the
assessment of a particular parcel on which a |
residence
occupied by the
owner is situated, such reduced |
assessment, subject to equalization, shall
remain in effect for |
the remainder of the general assessment period as provided
in |
Sections 9-215 through 9-225, unless that parcel is |
subsequently sold in
an arm's length transaction establishing a |
fair cash value for the parcel that
is different from the fair |
cash value on which the Board's assessment is
based, or unless |
the decision of the Property Tax Appeal Board is reversed
or |
modified upon review.
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(Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff. |
8-14-96.)
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Section 99. Effective date. This Act takes effect upon |
becoming law. |