100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB5244

 

Introduced , by Rep. Linda Chapa LaVia

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/12-10
35 ILCS 200/12-30

    Amends the Property Tax Code. Provides that, beginning with the 2017 valuation year, publication of an individual listing of assessment in a newspaper is not required for each parcel which meets the requirements for an individual notification if a list is published on a county-controlled website. Effective immediately.


LRB100 19230 HLH 34496 b

 

 

A BILL FOR

 

HB5244LRB100 19230 HLH 34496 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
5Sections 12-10 and 12-30 as follows:
 
6    (35 ILCS 200/12-10)
7    Sec. 12-10. Publication of assessments; counties of less
8than 3,000,000.
9    (a) In counties with less than 3,000,000 inhabitants, as
10soon as the chief county assessment officer has completed the
11assessment in the county or in the assessment district, he or
12she shall, in each year of a general assessment, publish for
13the county or assessment district a complete list of the
14assessment, by townships if so organized. In years other than
15years of a general assessment, the chief county assessment
16officer shall publish a list of property for which assessments
17have been added or changed since the preceding assessment,
18together with the amounts of the assessments, except that
19publication of individual assessment changes shall not be
20required if the changes result from equalization by the
21supervisor of assessments under Section 9-210, or Section
2210-200, in which case the list shall include a general
23statement indicating that assessments have been changed

 

 

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1because of the application of an equalization factor and shall
2set forth the percentage of increase or decrease represented by
3the factor. The publication shall be made on or before December
431 of that year, and shall be printed in some public newspaper
5or newspapers published in the county. In every township or
6assessment district in which there is published one or more
7newspapers of general circulation, the list of that township
8shall be published in one of the newspapers.
9    (b) Notwithstanding any other provision of law, for each
10parcel for which an individual notification meeting the
11requirements of Section 12-30 was mailed to the taxpayer,
12publication of an individual listing of assessment in a
13newspaper of general circulation is not required beginning with
14the 2017 valuation year, so long as the list as described in
15subsection (a) above is published on a county-controlled
16website.
17    (c) At the top of the list of assessments there shall be a
18notice in substantially the following form printed in type no
19smaller than eleven point:
20
"NOTICE TO TAXPAYERS
21    Median Level of Assessment--(insert here the median level
22of assessment for the assessment district)
23    Your property is to be assessed at the above listed median
24level of assessment for the assessment district. You may check
25the accuracy of your assessment by dividing your assessment by
26the median level of assessment. The resulting value should

 

 

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1equal the estimated fair cash value of your property. If the
2resulting value is greater than the estimated fair cash value
3of your property, you may be over-assessed. If the resulting
4value is less than the fair cash value of your property, you
5may be under-assessed. You may appeal your assessment to the
6Board of Review."
7    (d) The notice published under this Section shall also
8include the following:
9        (1) A statement advising the taxpayer that assessments
10    of property, other than farm land and coal, are required by
11    law to be assessed at 33 1/3% of fair market value.
12        (2) The name, address, phone number, office hours, and,
13    if one exists, the website address of the assessor.
14        (3) A statement advising the taxpayer of the steps to
15    follow if the taxpayer believes the full fair market value
16    of the property is incorrect or believes the assessment is
17    not uniform with other comparable properties in the same
18    neighborhood. The statement shall also (i) advise all
19    taxpayers to contact the township assessor's office, in
20    those counties under township organization, first to
21    review the assessment, (ii) advise all taxpayers to file an
22    appeal with the board of review if not satisfied with the
23    assessor review, and (iii) give the phone number to call
24    for a copy of the board of review rules; if the Board of
25    Review maintains a web site, the notice must also include
26    the address of the website where the Board of Review rules

 

 

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1    can be viewed.
2        (4) A statement advising the taxpayer that there is a
3    deadline date for filing an appeal with the board of review
4    and indicating that deadline date (30 days following the
5    scheduled publication date).
6        (5) A brief explanation of the relationship between the
7    assessment and the tax bill.
8        (6) In bold type, a notice of possible eligibility for
9    the various homestead exemptions as provided in Section
10    15-165 through Section 15-175 and Section 15-180.
11    (e) The newspaper shall furnish to the local assessment
12officers as many copies of the paper containing the assessment
13list as they may require.
14(Source: P.A. 97-146, eff. 7-14-11.)
 
15    (35 ILCS 200/12-30)
16    Sec. 12-30. Mailed notice of changed assessments; counties
17of less than 3,000,000.
18    (a) In every county with less than 3,000,000 inhabitants,
19in addition to the publication of the list of assessments in
20each year of a general assessment and of the list of property
21for which assessments have been added or changed, as provided
22above, a notice shall be mailed by the chief county assessment
23officer to each taxpayer whose assessment has been changed
24since the last preceding assessment, using the address as it
25appears on the assessor's records, except in the case of

 

 

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1changes caused by a change in the county equalization factor by
2the Department or in the case of changes resulting from
3equalization by the chief county assessment officer under
4Section 9-210, during any year such change is made. The notice
5may, but need not be, sent by a township assessor.
6    (b) The notice sent under this Section shall include the
7following:
8        (1) The previous year's assessed value after board of
9    review equalization.
10        (2) Current assessed value and the date of that
11    valuation.
12        (3) The percentage change from the previous assessed
13    value to the current assessed value.
14        (4) The full fair market value (as indicated by
15    dividing the current assessed value by the median level of
16    assessment in the assessment district as determined by the
17    most recent 3 year assessment to sales ratio study adjusted
18    to take into account any changes in assessment levels since
19    the data for the studies were collected).
20        (5) A statement advising the taxpayer that assessments
21    of property, other than farm land and coal, are required by
22    law to be assessed at 33 1/3% of fair market value.
23        (6) The name, address, phone number, office hours, and,
24    if one exists, the website address of the assessor.
25        (7) Where practicable, the notice shall include the
26    reason for any increase in the property's valuation.

 

 

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1        (8) The name and price per copy by mail of the
2    newspaper in which the list of assessments will be
3    published and the scheduled publication date.
4        (9) A statement advising the taxpayer of the steps to
5    follow if the taxpayer believes the full fair market value
6    of the property is incorrect or believes the assessment is
7    not uniform with other comparable properties in the same
8    neighborhood. The statement shall also (i) advise all
9    taxpayers to contact the township assessor's office, in
10    those counties under township organization, first to
11    review the assessment, (ii) advise all taxpayers to file an
12    appeal with the board of review if not satisfied with the
13    assessor review, and (iii) give the phone number to call
14    for a copy of the board of review rules.
15        (10) A statement advising the taxpayer that there is a
16    deadline date for filing an appeal with the board of review
17    and indicating that deadline date (30 days following the
18    scheduled publication date).
19        (11) A brief explanation of the relationship between
20    the assessment and the tax bill (including an explanation
21    of the equalization factors) and an explanation that the
22    assessment stated for the preceding year is the assessment
23    after equalization by the board of review in the preceding
24    year.
25        (12) In bold type, a notice of possible eligibility for
26    the various homestead exemptions as provided in Section

 

 

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1    15-165 through Section 15-175 and Section 15-180.
2    (c) In addition to the requirements of subsection (b) of
3this Section, in every county with less than 3,000,000
4inhabitants, where the chief county assessment officer
5maintains and controls an electronic database containing the
6physical characteristics of the property, the notice shall
7include the following:
8        (1) The physical characteristics of the taxpayer's
9    property that are available from that database; or
10        (2) A statement advising the taxpayer that detailed
11    property characteristics are available on the county
12    website and the URL address of that website.
13    (d) In addition to the requirements of subsection (b) of
14this Section, in every county with less than 3,000,000
15inhabitants, where the chief county assessment officer does not
16maintain and control an electronic database containing the
17physical characteristics of the property, and where one or more
18townships in the county maintain and control an electronic
19database containing the physical characteristics of the
20property and some or all of the database is available on a
21website that is maintained and controlled by the township, the
22notice shall include a statement advising the taxpayer that
23detailed property characteristics are available on the
24township website and the URL address of that website.
25    (e) Except as provided in this Section, the form and manner
26of providing the information and explanations required to be in

 

 

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1the notice shall be prescribed by the Department.
2(Source: P.A. 96-122, eff. 1-1-10.)
 
3    Section 99. Effective date. This Act takes effect upon
4becoming law.