SB0609 EnrolledLRB100 05446 HLH 15457 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 16-185 as follows:
 
6    (35 ILCS 200/16-185)
7    Sec. 16-185. Decisions. The Board shall make a decision in
8each appeal or case appealed to it, and the decision shall be
9based upon equity and the weight of evidence and not upon
10constructive fraud, and shall be binding upon appellant and
11officials of government. The extension of taxes on any
12assessment so appealed shall not be delayed by any proceeding
13before the Board, and, in case the assessment is altered by the
14Board, any taxes extended upon the unauthorized assessment or
15part thereof shall be abated, or, if already paid, shall be
16refunded with interest as provided in Section 23-20.
17    The decision or order of the Property Tax Appeal Board in
18any such appeal, shall, within 10 days thereafter, be certified
19at no charge to the appellant and to the proper authorities,
20including the board of review or board of appeals whose
21decision was appealed, the county clerk who extends taxes upon
22the assessment in question, and the county collector who
23collects property taxes upon such assessment.

 

 

SB0609 Enrolled- 2 -LRB100 05446 HLH 15457 b

1    The final administrative decision of the Property Tax
2Appeal Board shall be deemed served on a party when a copy of
3the decision is: (1) deposited in the United States Mail, in a
4sealed package, with postage prepaid, addressed to that party
5at the address listed for that party in the pleadings; except
6that, if the party is represented by an attorney, the notice
7shall go to the attorney at the address listed in the
8pleadings; or (2) sent electronically to the party at the
9e-mail addresses provided for that party in the pleadings. The
10Property Tax Appeal Board shall allow each party to designate
11one or more individuals to receive electronic correspondence on
12behalf of that party and shall allow each party to change, add,
13or remove designees selected by that party during the course of
14the proceedings. Decisions and all electronic correspondence
15shall be directed to each individual so designated.
16    If the Property Tax Appeal Board renders a decision
17lowering the assessment of a particular parcel after the
18deadline for filing complaints with the board of review or
19board of appeals or after adjournment of the session of the
20board of review or board of appeals at which assessments for
21the subsequent year or years of the same general assessment
22period, as provided in Sections 9-215 through 9-225, are being
23considered, the taxpayer may, within 30 days after the date of
24written notice of the Property Tax Appeal Board's decision,
25appeal the assessment for such the subsequent year or years
26directly to the Property Tax Appeal Board.

 

 

SB0609 Enrolled- 3 -LRB100 05446 HLH 15457 b

1    If the Property Tax Appeal Board renders a decision
2lowering the assessment of a particular parcel on which a
3residence occupied by the owner is situated, such reduced
4assessment, subject to equalization, shall remain in effect for
5the remainder of the general assessment period as provided in
6Sections 9-215 through 9-225, unless that parcel is
7subsequently sold in an arm's length transaction establishing a
8fair cash value for the parcel that is different from the fair
9cash value on which the Board's assessment is based, or unless
10the decision of the Property Tax Appeal Board is reversed or
11modified upon review.
12(Source: P.A. 99-626, eff. 7-22-16.)
 
13    Section 99. Effective date. This Act takes effect upon
14becoming law.