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Public Act 102-1000


 

Public Act 1000 102ND GENERAL ASSEMBLY

  
  
  

 


 
Public Act 102-1000
 
SB3069 EnrolledLRB102 20868 HLH 29750 b

    AN ACT concerning revenue.
 
    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 16-160 as follows:
 
    (35 ILCS 200/16-160)
    Sec. 16-160. Property Tax Appeal Board; process. In
counties with 3,000,000 or more inhabitants, beginning with
assessments made for the 1996 assessment year for residential
property of 6 units or less and beginning with assessments
made for the 1997 assessment year for all other property, and
for all property in any county other than a county with
3,000,000 or more inhabitants, any taxpayer dissatisfied with
the decision of a board of review or board of appeals as such
decision pertains to the assessment of his or her property for
taxation purposes, or any taxing body that has an interest in
the decision of the board of review or board of appeals on an
assessment made by any local assessment officer, may, (i) in
counties with less than 3,000,000 inhabitants within 30 days
after the date of written notice of the decision of the board
of review or (ii) in assessment year 1999 and thereafter in
counties with 3,000,000 or more inhabitants within 30 days
after the date of the board of review notice or within 30 days
after the date that the board of review transmits to the county
assessor pursuant to Section 16-125 its final action on the
township in which the property is located, whichever is later,
appeal the decision to the Property Tax Appeal Board for
review. In any appeal where the board of review or board of
appeals has given written notice of the hearing to the
taxpayer 30 days before the hearing, failure to appear at the
board of review or board of appeals hearing shall be grounds
for dismissal of the appeal unless a continuance is granted to
the taxpayer. If an appeal is dismissed for failure to appear
at a board of review or board of appeals hearing, the Property
Tax Appeal Board shall have no jurisdiction to hear any
subsequent appeal on that taxpayer's complaint. Such taxpayer
or taxing body, hereinafter called the appellant, shall file a
petition with the clerk of the Property Tax Appeal Board,
setting forth the facts upon which he or she bases the
objection, together with a statement of the contentions of law
which he or she desires to raise, and the relief requested. If
a petition is filed by a taxpayer, the taxpayer is precluded
from filing objections based upon valuation, as may otherwise
be permitted by Sections 21-175 and 23-5. However, any
taxpayer not satisfied with the decision of the board of
review or board of appeals as such decision pertains to the
assessment of his or her property need not appeal the decision
to the Property Tax Appeal Board before seeking relief in the
courts. The changes made by this amendatory Act of the 91st
General Assembly shall be effective beginning with the 1999
assessment year.
    An association may, on behalf of all or several of the
owners that constitute the association, file an appeal to the
Property Tax Appeal Board or intervene in an appeal to the
Property Tax Appeal Board filed by a taxing body. For purposes
of this Section, "association" means: (1) a common interest
community association, as that term is defined in Section 1-5
of the Common Interest Community Association Act; (2) a unit
owners' association, as that term is defined in subsection (o)
of Section 2 of the Condominium Property Act; or (3) a master
association, as that term is defined in subsection (u) of
Section 2 of the Condominium Property Act.
(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)

Effective Date: 1/1/2023