100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB5075

 

Introduced , by Rep. Patricia R. Bellock

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/12-13 new
35 ILCS 200/16-55

    Amends the Property Tax Code. Provides that, if there is a revision or correction affecting the assessed value of property that is used as a comparable property for the purposes of determining the assessed value of the taxpayer's property, then an assessment complaint may be filed with respect to the taxpayer's property within one year after the assessment for the comparable property is revised or corrected. Requires the chief county assessment officer and each township or multi-township assessor to post certain information on the assessor's Internet website. Provides that the chief county assessment officer is responsible for the accuracy of any information posted on the website. Provides that, if the information posted on the website contains an error with respect to the assessed value of comparable property, then an assessment complaint may be filed within one year after the taxpayer discovers, or through the use of reasonable diligence should have discovered, the error.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB5075LRB100 20063 HLH 35346 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
5Section 16-55 and by adding Section 12-13 as follows:
 
6    (35 ILCS 200/12-13 new)
7    Sec. 12-13. Chief county assessment officer; website.
8    (a) It is the intent of the General Assembly to increase
9the transparency and accountability of each county and township
10assessor and to ensure that a fair assessment process is in
11place for all taxpayers.
12    (b) Whenever an assessment is revised or corrected by a
13decision of the board of review, a decision of the Property Tax
14Appeal Board, an order or judgment of the circuit court, or the
15issuance of a certificate of error, the chief county assessment
16officer of the county in which the property is located and the
17township or multi-township assessor of the township in which
18the property is located shall each post the revised or
19corrected assessment on his or her Internet website, along with
20a detailed explanation of why the revision or correction was
21necessary. This information shall be updated within 2 weeks
22after the assessment is revised or corrected.
23    (c) In addition, each chief county assessment officer and

 

 

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1each township or multi-township assessor shall post the
2following quality metrics on his or her Internet website:
3        (1) the total number of board of review decisions,
4    decisions of the Property Tax Appeal Board, or circuit
5    court proceedings that affected the assessment of property
6    within the county during the previous 5 years; and
7        (2) the total number of assessments performed in the
8    county during the previous 2 years.
9    (d) The chief county assessment officer shall be
10responsible for the accuracy of any information posted on an
11Internet website maintained by the chief county assessment
12officer. The chief county assessment officer shall also ensure
13that each township or multi-township assessor within the county
14complies with the posting requirements of this Section.
 
15    (35 ILCS 200/16-55)
16    Sec. 16-55. Complaints.
17    (a) On written complaint that any property is overassessed
18or underassessed, the board shall review the assessment, and
19correct it, as appears to be just, but in no case shall the
20property be assessed at a higher percentage of fair cash value
21than other property in the assessment district prior to
22equalization by the board or the Department.
23    (b) The board shall include compulsory sales in reviewing
24and correcting assessments, including, but not limited to,
25those compulsory sales submitted by the complainant, if the

 

 

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1board determines that those sales reflect the same property
2characteristics and condition as those originally used to make
3the assessment. The board shall also consider whether the
4compulsory sale would otherwise be considered an arm's length
5transaction.
6    (c) If a complaint is filed by an attorney on behalf of a
7complainant, all notices and correspondence from the board
8relating to the appeal shall be directed to the attorney. The
9board may require proof of the attorney's authority to
10represent the taxpayer. If the attorney fails to provide proof
11of authority within the compliance period granted by the board
12pursuant to subsection (d), the board may dismiss the
13complaint. The Board shall send, electronically or by mail,
14notice of the dismissal to the attorney and complainant.
15    (d) A complaint to affect the assessment for the current
16year shall be filed on or before 30 calendar days after the
17date of publication of the assessment list under Section 12-10.
18If the assessed value of property that is used as a comparable
19property for the purposes of determining the assessed value of
20the taxpayer's property is revised or corrected as a result of
21a decision of the board of review, a decision of the Property
22Tax Appeal Board, an order or judgment of the circuit court, or
23the issuance of a certificate of error, then a complaint may be
24filed within one year after the assessed value of the
25comparable property is revised or corrected. If the information
26posted on the county or township assessor's website under

 

 

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1Section 12-13 contains an error with respect to the assessed
2value of property that is used as a comparable property for the
3purposes of determining the assessed value of the taxpayer's
4property, then a complaint may be filed within one year after
5the taxpayer discovers, or through the use of reasonable
6diligence should have discovered, the error. Upon receipt of a
7written complaint that is timely filed under this Section, the
8board of review shall docket the complaint. If the complaint
9does not comply with the board of review rules adopted under
10Section 9-5 entitling the complainant to a hearing, the board
11shall send, electronically or by mail, notification
12acknowledging receipt of the complaint. The notification must
13identify which rules have not been complied with and provide
14the complainant with not less than 10 business days to bring
15the complaint into compliance with those rules. If the
16complainant complies with the board of review rules either upon
17the initial filing of a complaint or within the time as
18extended by the board of review for compliance, then the board
19of review shall send, electronically or by mail, a notice of
20hearing and the board shall hear the complaint and shall issue
21and send, electronically or by mail, a decision upon
22resolution. Except as otherwise provided in subsection (c), if
23the complainant has not complied with the rules within the time
24as extended by the board of review, the board shall nonetheless
25issue and send a decision. The board of review may adopt rules
26allowing any party to attend and participate in a hearing by

 

 

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1telephone or electronically.
2    (d-5) Complaints and other written correspondence sent by
3the United States mail shall be considered filed as of the
4postmark date in accordance with Section 1.25 of the Statute on
5Statutes. Complaints and other written correspondence sent by a
6delivery service other than the United States Postal System
7shall be considered as filed as of the date sent as indicated
8by the shipper's tracking label. If allowed by board of review
9rule, complaints and other written correspondence transmitted
10electronically shall be considered filed as of the date
11received.
12    (e) The board may also, at any time before its revision of
13the assessments is completed in every year, increase, reduce or
14otherwise adjust the assessment of any property, making changes
15in the valuation as may be just, and shall have full power over
16the assessment of any person and may do anything in regard
17thereto that it may deem necessary to make a just assessment,
18but the property shall not be assessed at a higher percentage
19of fair cash value than the assessed valuation of other
20property in the assessment district prior to equalization by
21the board or the Department.
22    (f) No assessment shall be increased until the person to be
23affected has been notified and given an opportunity to be
24heard, except as provided below.
25    (g) Before making any reduction in assessments of its own
26motion, the board of review shall give notice to the assessor

 

 

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1or chief county assessment officer who certified the
2assessment, and give the assessor or chief county assessment
3officer an opportunity to be heard thereon.
4    (h) All complaints of errors in assessments of property
5shall be in writing, and shall be filed by the complaining
6party with the board of review, in the number of copies
7required by board of review rule. A copy shall be filed by the
8board of review with the assessor or chief county assessment
9officer who certified the assessment.
10    (i) In all cases where a change in assessed valuation of
11$100,000 or more is sought, the board of review shall also
12serve a copy of the petition on all taxing districts as shown
13on the last available tax bill at least 14 days prior to the
14hearing on the complaint. Service may be by electronic means if
15the taxing district consents to electronic service and provides
16the board of review with a valid e-mail address for the purpose
17of receiving service. All taxing districts shall have an
18opportunity to be heard on the complaint. A taxing district
19wishing to intervene shall file a request to intervene with the
20board of review at least five days in advance of a scheduled
21hearing. If board of review rules require the appellant to
22submit evidence in advance of a hearing, then any evidence in
23support of the intervenor's opinion of assessed value must be
24submitted to the board of review and complainant no later than
25five calendar days prior to the hearing. Service shall be made
26as set forth in subsection (d-5), but if board of review rules

 

 

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1allow complaints and correspondence to be transmitted
2electronically, then the intervenor's evidence shall be
3transmitted electronically.
4    (i-5) If board of review rules require the appellant to
5submit evidence in advance of a hearing, then any evidence to
6support the assessor's opinion of assessed value must be
7submitted to the board of review and the complainant (or, if
8represented by an attorney, to the attorney) no later than five
9calendar days prior to the hearing. Service shall be made as
10set forth in subsection (d-5), but if board of review rules
11allow complaints and correspondence to be transmitted
12electronically, then the assessor's evidence shall be
13transmitted electronically.
14    (j) Complaints shall be classified by townships or taxing
15districts by the clerk of the board of review. All classes of
16complaints shall be docketed numerically, each in its own
17class, in the order in which they are presented, in books kept
18for that purpose, which books shall be open to public
19inspection. Complaints shall be considered by townships or
20taxing districts until all complaints have been heard and
21passed upon by the board.
22(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16; 99-579,
23eff. 7-15-16.)